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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Jurnal Surya Kencana Dua: Dinamika Masalah Hukum & Keadilan EkoPreneur Jurnal Intelek Insan Cendikia
Henni Rahayu Handayani
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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TINJAUAN YURIDIS KEDUDUKAN KEPALA DAERAH DAN DEWAN PERWAKILAN RAKYAT DAERAH DALAM PEMBUATAN PERATURAN DAERAH MENURUT UNDANG-UNDANG NOMOR 32 TAHUN 2004 DIHUBUNGKAN DENGAN UNDANG-UNDANG NOMOR 12 TAHUN 2008 TENTANG PERUBAHAN KEDUA ATAS UNDANG-UNDANG NO.32 TAHUN 2004 TENTANG PEMERINTAHAN DAERAH Henni Rahayu Handayani
Jurnal Surya Kencana Dua : Dinamika Masalah Hukum dan Keadilan Vol 3, No 2 (2016): Jurnal Surya Kencana Dua: Dinamika Masalah Hukum & Keadilan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.267 KB) | DOI: 10.32493/SKD.v3i2.y2017.510

Abstract

According to Law No. 32 of 2004 supervise the regulation only accentuated the repressive supervision only. It differs by Law No. 5 of 1974, where in the Act oversight of the regulation there are two kinds, namely the supervision of preventive and repressive. These changes give rise to new problems, such as changing the shape of the embodiment of statutory supervision of the Central Government. Repressive supervision adopted Act No. 32 of 2004 can be seen in the establishment of laws that have been established and approved by the legislature can be directly applied without waiting for the ratification of the Central Government in advance, but to keep the area did not act contrary to the corridors of the Unitary State, then a provision stating that the legislation that has been passed (and has been in force) must be notified to the Government Pusat.Metode research conducted by the normative legal research methods.Parliament is no longer parallel notch and became a partner of the local government, but in the explanation of Law No. 32 of 2004 it is mentioned that the relationship between local government and parliament are working relationship and are equal in status to the partnership. The relationship between the Parliament with the Regional Chief indicated in the discussion together on a draft regional regulation.Keywords: Position head of the region, local regulations
PENGARUH MANAJEMEN LABA DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Henni Rahayu Handayani; Siti Mardiansyah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 2 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i2.282

Abstract

Various methods are used to maintain profits, including minimizing the tax burden. For companies, tax is an expense that has a significant effect on reduced profits. So, taking concrete steps to reduce tax payments is a must. In fact, this study tries to analyze the factors that are usually carried out by companies in minimizing tax payments. For this reason, quantitative methods are used with multiple linear regression analysis. The companies used as research samples are manufactures listed on the Indonesian stock exchange, with a total of 56 data. The results confirm that the action to reduce tax payments made by the company is generally classified as planned. However, the actions taken were taking into account the applicable tax regulations, namely by taking advantage of an unstable financial situation and controlling operating profit. In other words, it is possible to reduce tax costs in the manufacturing sector, because there are many gaps in business operations.
ANALISIS YURIDIS PERLINDUNGAN HUKUM TERHADAP NASABAH INDUSTRI PERBANKAN DI TENGAH PANDEMI COVID-19 (Studi di Bank Mandiri Jakarta) Haryono Haryono; Henni Rahayu Handayani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 4 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i4.380

Abstract

Coronavirus Disease 2019 (Covid-19) is an infectious disease caused by Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2) SARS-CoV-2 is coronavirus a new type ofthat has never been previously identified in humans. to be studied from the perspective of the banking industry customers is the legal protection of banking industry customers in the midst of the Covid-19 pandemic. The approach method in this research is descriptive qualitative analysis, the results in this study are legal protection for independent banking industry customers in the midst of the Covid-19 pandemic in carrying out regulatory and supervisory tasks in the banking sector, regulation and supervision of bank health, including liquidity, profitability , solvency, asset quality, minimum capital adequacy ratio, maximum credit limit, guarantee ratio to deposits and bank reserves, bank reports related to bank health and performance and debtor information system. Then the Impact and Risks of Independent Banking Industry Customers in the Middle of the Covid-19 Pandemic, Impacting the survival of credit customers (debtors) and the banking system itself, Banks will experience difficulties or risk of banking liquidity during the pandemic, especially small banks, Will have an impact on banking income, The provision of services to customers is less than optimal during the pandemic, Customers reduce visits or come directly to bank branch offices and Decreased Asset Quality due to weak economic conditions.
PENGARUH PENGETAHUAN PERPAJAKAN DAN KEPATUHAN PADA USAHA KECIL DAN MENENGAH (UKM) TERHADAP KEWAJIBAN PERPAJAKAN Heri Heri; Henni Rahayu Handayani
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 2 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v5i2.471

Abstract

The purpose of this study was to determine the effect of Tax Knowledge and Compliance on Small and Medium Enterprises (SMEs) on Tax Obligations. The variables that become the focus of this research are Tax Knowledge and Compliance (X) as independent variables and Tax Obligations (Y) as dependent variable. The type of research used in this research is quantitative. The population used is Small and Medium Business Taxpayers (UKM) in South Tangerang City, totaling 11,287 respondents. The sampling technique is the Slovin formula with a sample of 386 respondents obtained from Small and Medium Enterprise Taxpayers (SMEs) in South Tangerang City. Data analysis using Validity Test, Reliability Test, Data Normality Test, Multicollinearity Test, Autocorrelation Test, Heteroscedasticity Test, Coefficient of Determination (KD), Multiple Linear Regression Analysis, Hypothesis Testing (T test) and (F test), then the calculation uses the SPSS program version 22. The results of the analysis and discussion show that partially Tax Knowledge has a positive and significant effect on Tax Obligations, Compliance has a positive effect on Tax Obligations. Simultaneously on Small and Medium Business Taxpayers (SMEs) in South Tangerang City. This means that there is a significant positive influence simultaneously between Tax Knowledge and Compliance with Tax Obligations.
PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK, PENERAPAN E-FILLING, DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI KPP PRATAMA CIMANGGIS Henni Rahayu Handayani; Tri Devi Setianingrum
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 5 No. 3 (2022): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of taxpayer understanding, taxpayer awareness, application of e-filling, and tax socialization on individual taxpayer compliance at KPP Pratama Cimanggis. This research is causal comparative by using a quantitative approach. The population in this study are individual taxpayers registered at KPP Pratama Cimanggis. Sampling using simple random sampling technique with a total sample of 100 respondents. Methods of collecting data with a questionnaire. Data were taken in April 2021. Data were analyzed using descriptive statistics, prerequisite test, multiple regression analysis. The results of this study indicate that the understanding of taxpayers does not have a positive and significant effect on individual taxpayer compliance at KPP Pratama Cimanggis. Taxpayer awareness has no positive and significant effect on individual taxpayer compliance at KPP Pratama Cimanggis. The application of E-filling has no positive and significant effect on individual taxpayer compliance at KPP Pratama Cimanggis. Tax socialization has a positive and significant effect on individual taxpayer compliance at KPP Prtama Cimanggis. Understanding of Taxpayers, Taxpayer Awareness, Implementation of E-filling, and Taxation Socialization have a positive and significant effect together.
The Effect of Understanding of Tax Regulations and Income Levels on Individual Taxpayer Compliance with Tax Socialization as A Moderation Variable Rani Setiawati; Henni Rahayu Handayani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 8 No. 3 (2025): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v8i3.y2025.p318-329

Abstract

The study was compiled with the background of the many cases of gratification carried out by state officials, resulting in a phenomenon of public distrust of the government, especially regarding the provisions of tax regulations. The consequences of this phenomenon can cause problems, namely the occurrence of public non-compliance with applicable tax provisions. The study method used is a quantitative method with primary data. The data collection was conducted through the distribution of questionnaires. The results of this research indicate that: (1) the understanding of tax regulations and income levels simultaneously have a positive and significant effect on individual taxpayer compliance at PT INES, (2) the understanding of tax regulations does not have a significant effect on individual taxpayer compliance at PT INES, (3) income levels have a positive and significant effect on individual taxpayer compliance at PT INES,  (4) tax socialization does not moderate the effect of the understanding of tax regulations on individual taxpayer compliance at PT INES, and (5) tax socialization does not moderate the effect of income levels on individual taxpayer compliance at PT INES.
The Influence of Tax Sanctions, Service Quality, Compliance Costs, and E-Filing Implementation on Taxpayer Compliance Allawiyah, Fitriana; Henni Rahayu Handayani
EkoPreneur Vol. 6 No. 2 (2025): EkoPreneur
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/ekop.v2i6.47755

Abstract

This study aims to analyze the factors influencing taxpayer compliance, including tax sanctions, service quality, tax compliance costs, and the implementation of e-Filling. The research method used is a quantitative approach with data collection techniques through questionnaires distributed to students at Universitas Pamulang. The data obtained were analyzed using statistical methods to determine the relationship between independent and dependent variables. The results of the study indicate that tax sanctions and the implementation of e-Filling have a significant influence on taxpayer compliance. Meanwhile, service quality and tax compliance costs show a lower impact. The discussion in this study highlights the importance of improving tax services, the effectiveness of digital systems, and other factors that can enhance tax compliance. With these findings, it is hoped that the government and tax authorities can design more effective policies to increase awareness and taxpayer compliance.
PENGARUH PEMAHAMAN WAJIB PAJAK TENTANG PAJAK KENDARAAN BERMOTOR  DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK PENGENDARA BERMOTOR Richie Richie; Henni Rahayu Handayani
Jurnal Intelek Insan Cendikia Vol. 2 No. 3 (2025): MARET 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Tujuan Penelitian ini adalah (1) untuk mengetahui pengaruh Pemahaman dan Pengetahuan Wajib Pajak terhadap kepatuhan wajib pajak kendaraan bermotor. (2) untuk mengetahui pengaruh Kualitas Pelayanan terhadap kepatuhan wajib pajak kendaraan bermotor. (3) untuk mengetahui pengaruh Pemahaman dan Pengetahuan Wajib Pajak dan Kualitas Pelayanan terhadap kepatuhan wajib pajak kendaraan bermotor. Penelitian ini menggunakan sampel berupa wajib pajak kendaraan bermotor. Teknik pengumpulan data menggunakan kuosioner dan dokumentasi berupa rekapitulasi penerimaan PKB e-Samsat 2019 – 2023. Teknik analisis data yang digunakan untuk menjawab hipotesis adalah Analisis regresi linier berganda. Hasil penelitian yang telah dilakukan menyatakan bahwa : (1) Pemahaman dan Pengetahuan Wajib Pajak berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor. (2) Kualitas Pelayanan berpengaruh positif terhadap kepatuhan wajib pajak kendaraan bermotor. (3) Pemahaman dan Pengetahuan Wajib Pajak dan Kualitas Pelayanan secara bersama-sama mempengaruhi kepatuhan wajib pajak kendaraan bermotor. Penelitian ini bertujuan untuk menguji Pemahaman dan Pengetahuan Wajib Pajak, Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Samsat Jakarta Barat. Data yang menjadi penelitian ini adalah “data primer” dari hasil penyebaran kuesioner. Kuisioner disebarkan kepada 110 responden dan data yang dapat diolah sebanyak 100 kuisioner, metode pengambilan sampel menggunakan rumus slovin. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasis analisis regresi menunjukkan bahwa Pemahaman dan pengetahuan Wajib Pajak dan Kualitas Pelayanan berpengaruh Positif terhadap Kepatuhan Wajib Pajak
Co-Authors Allawiyah, Fitriana Haryono Haryono Heri Heri Rani Setiawati Richie Richie Siti Mardiansyah Tri Devi Setianingrum