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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Khasanah Ilmu - Jurnal Pariwisata Dan Budaya Jurnal Akuntansi FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Jurnal Analisa Akuntansi dan Perpajakan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Equity JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Kajian Bisnis STIE Widya Wiwaha JURNAL EKONOMI SAKTI (JES) Amnesty: Jurnal Riset Perpajakan Jurnal Akuntansi The Indonesian Journal of Accounting Research JPEKA: Jurnal Pendidikan Ekonomi, Manajemen dan Keuangan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Ilmu Manajemen Profitability Jurnal Akuntansi dan Bisnis Krisnadwipayana Jurnal Disrupsi Bisnis TSARWATICA (Islamic Economic, Accounting, and Management Journal) INVOICE : JURNAL ILMU AKUNTANSI Healthy Journal Jurnal Riset Manajemen dan Bisnis Jurnal Administrasi Kantor Jurnal Akuntansi Keuangan dan Bisnis Jurnal Cakrawala Ilmiah Jurnal Akuntansi Manajerial (Managerial Accounting Journal) MES Management Journal EXERO : Journal of Research in Business and Economics Media Akuntansi Perpajakan EQUILIBRIUM : JURNAL BISNIS DAN AKUNTANSI (EJBA) Equity As-Syirkah: Islamic Economic & Financial Journal
Anita Primastiwi
Universitas Sarjanawiyata Tamansiswa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH MOTIVASI PENGETAHUAN PERPAJAKAN, MOTIVASI KARIR, MOTIVASI KUALITAS, MOTIVASI SOSIAL, DAN MOTIVASI EKONOMI TERHADAP MINAT MAHASISWA MENGIKUTI PROGRAM BREVET PAJAK Rahayu, Apri Ani; Erawati, Teguh; Primastiwi, Anita
Jurnal Riset Perpajakan: Amnesty Vol 4, No 2 (2021): November 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v4i2.6324

Abstract

The tax brevet is an effort to pursue the world of taxation as the first step for students and enthusiasts in a career in taxation. The lack of knowledge about the importance of this tax brevet makes students' interest in participating in the tax brevet low. This makes researchers interested in researching the influence of motivation that can affect student interest in participating in tax brevet. This background is the basis for conducting research with the title "The Influence of Tax Knowledge Motivation, Career Motivation, Quality Motivation, Social Motivation, and Economic Motivation on Student Interest in Participating in the Tax Brevet Program". The population used in this study were accounting students from the 2016 2017 and 2018 classes. The sampling technique used was the purpose sampling method. The data used is primary data obtained from the distribution of questionnaires as many as 86 people. The analysis technique used is multiple linear regression test. The results of this study concluded that the motivation for tax knowledge, quality motivation, and economic motivation had a positive effect on student interest in participating in tax brevet; and career motivation and social motivation have a negative effect on student interest in participating in tax brevet.
Perhitungan Harga Pokok Produksi dengan Menggunakan Metode Harga Pokok Pesanan-Full Costing pada Anisa Catering Jepara Ainiah, Siti Mahmubatun; Primastiwi, Anita
EQUILIBRIUM - Jurnal Bisnis dan Akuntansi Vol. 18 No. 1 (2024): EQUILIBRIUM - Jurnal Bisnis dan Akuntansi (EJBA)
Publisher : Universitas Kristen Immanuel

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61179/ejba.v18i1.554

Abstract

This research aims to evaluate Paket Ayam Bakar (Grilled Chicken Packages) costs of goods manufactured at Anisa Catering. This research is descriptive based on quantitative data. Primary and secondary data were obtained through interviews, observation and documentation. The evaluation was done by calculation comparition of the Paket Ayam Bakar production cost, calculation by Anisa Catering has differences with the calculation carried out using full costing approach. Research results show that there is a difference in job order costing calculation according to Anisa Catering and the calculation according to theory. Anisa Catering calculation shows the result was greater at IDR 4,503. This difference occurred because Anisa Catering had calculating raw material costs and direct labor costs greater than it should, the company had not yet included account electricity costs, fuel costs, gas costs, land and building tax costs, and asset depreciation costs into factory overhead costs. The impact of this practice shows that Anisa Catering set selling price too high, so that it cannot compete with Paket Ayam Bakar from other companies. The occurrence of this error shows that it is still necessary to improve the calculation of orders cost at Anisa Catering, and that assistance from competent parties will help to improve the determination orders cost at Anisa Catering so that it suitable with job order costing theory using full costing approach.
PENGARUH PENEGAKAN PERATURAN, BUDAYA ETIS ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN Anita Primastiwi; Dewi Kusuma Wardhani; Dita Iswahyuni
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 28 No 2 (2020): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.069 KB) | DOI: 10.32477/jkb.v28i2.209

Abstract

This study aims to examine the effect of enforcement regulations, organizational ethical culture, organizatioal commitment to the tendency of fraud based on fraud triangle theory in Yogyakarta City Goverment . The data used is primary. Multiple regression analysis is the analytical method used. The sampling technique used in this study was the purpose sampling method and obtained 83 data samples. The regression test results show that organizational commitment negatively affect the tendency of fraud in the public sector. Whereas enforcement regulations, organizational ethical culture have on effect the tendency of fraud.
NORMA SUBYEKTIF DAN SELF-EFFICACY DALAM PENERIMAAN APLIKASI REKSA DANA DAN SAHAM Anita Primastiwi; Taufan Adi Kurniawan; Devina Andriany
Kajian Bisnis Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha Vol 32 No 2 (2024): JURNAL KAJIAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jkb.v32i2.966

Abstract

Mutual funds and shares are investment elements that are more volatile compared to gold, but in the long term they are quite profitable elements. This can be seen during the COVID-19 pandemic, the Russian-Ukrainian war crisis, and the bankruptcy of a large bank in America, this investment element still provides profits. The financial technology industry also provides various service applications on mobile phones or smartphones that make it easier for people to invest in mutual funds and shares. This research analyzes the determinants of Indonesian society's acceptance of stock mutual fund applications using the Technology Acceptance Model (TAM) and adding two external variables, namely subjective norms and self-efficacy. This research uses Structural Equation Model-Partial Least Square (SEM-PLS) to test the hypothesis. The results show that all TAM variables and subjective norms have an influence, but self-efficacy does not influence interest in using mutual fund and stock applications. In order to increase public acceptance of mutual fund and stock investment applications, and then interest in using them, service providers should improve the ease of operation and usefulness of their applications. Efforts should also be made to encourage people to recommend each other to invest through this application.
PENGARUH SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM E-COMMERCE Afeni Maxuel; Anita Primastiwi
Jurnal Riset Manajemen dan Bisnis Vol. 16 No. 1 (2021): Jurnal Riset Manajemen dan Bisnis
Publisher : Fakultas Bisnis Universitas Kristen Duta Wacana

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

Abstract

ABSTRAK Penelitian ini bertujuan untuk menguji apakah sosialisasi perpajakan, kesadaran wajib pajak dan sanksi perpajakan berpengaruh terhadap kepatuhan wajib pajak UMKM e-commerce. Metode penelitian ini menggunakan metode deskriptif kuantitatif dan data primer dengan menggunakan kuesioner. Penelitian mengambil sampel pengusaha e-commerce yang ada di Indonesia. Teknik pengambilan sampel menggunakan purposive sampling. Pengumpulan data dilakukan dengan cara mengirimkan kuesioner melalui chat personal atau melalui e-mail dalam bentuk google form kepada pengusaha e-commerce. Jumlah kuesioner yang diolah adalah 100 kuesioner. Data dianalisis menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa sosialisasi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak UMKM e-commerce sedangkan kesadaran wajib pajak dan sanksi perpajakan tidak berpengaruh signifikan terhadap kepatuhan wajib pajak UMKM e-commerce. Kata kunci: sosialisasi perpajakan, kesadaran wajib pajak, sanksi perpajakan, kepatuhan wajib pajak, umkm e-commerce. ABSTRACT This study aims to examine whether taxation socialization, awareness of taxpayers and tax sanctions affect the tax compliance of MSME e-commerce taxpayers. This research method uses quantitative descriptive methods and primary data using a questionnaire. The study took a sample of e-commerce entrepreneurs in Indonesia. The sampling technique uses purposive sampling. Data collection is done by sending questionnaires via personal chat or via e-mail in the form of Google forms to e-commerce entrepreneurs. The number of questionnaires processed was 100 questionnaires. Data were analyzed using multiple linear regression analysis. The results of this study indicate that taxation socialization has a positive effect on tax compliance of MSME e-commerce taxpayers while awareness of taxpayers and tax sanctions does not have a significant effect on tax compliance of MSME e-commerce taxpayers Keywords: taxation socialization, taxpayer awareness, tax sanction, taxpayer compliance, e-commerce SME.
Pengaruh Partisipasi Anggaran dan Sistem Akuntansi Keuangan Terhadap Kinerja Sektor Publik Dengan Variabel Moderasi Hesti Mei Kitna; Primastiwi, Anita; Kusuma Wardani, Dewi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.124 KB) | DOI: 10.29407/jae.v5i2.14028

Abstract

The purpose of this paper is to determine the effect of budgetary participation and financial accounting systems on public sector performance with organizational culture as a moderating variable. The sample selection in this study uses a purposive sampling method. Data testing methods used are multiple regression test and absolute difference values. The result of the study indicate that budgetary participation and financial accounting systems have a significant effect on public sector performance, and organizational culture is not able to moderate the effect of budetary participation and financial accounting systems on public sector performance. Keyword: budgetary participation, financial accounting systems, public sector performance, organizational culture.
Persepsi Kemanfaatan dan Kemudahan Wajib Pajak dalam Membayar PBB Menggunakan GO-PAY Primastiwi, Anita; Wardani, Dewi Kusuma; Hermalia, Hermalia
EQUITY Vol 23 No 2 (2020): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v23i2.2207

Abstract

Penelitian ini bertujuan untuk menguji apakah persepsi kemanfaatan dan persepsi kemudahan berpengaruh terhadap minat membayar pajak bumi dan bangunan menggunakan Go-Pay. Metode pada penelitian ini menggunakan metode deskripsi kuantitatif dan data primer dengan menggunakan kuisioner. Penelitian mengambil sampel 87 responden pengguna Go-Pay dan merupakan Wajib Pajak Bumi dan Bangunan di Kabupaten Sleman. Teknik pengambilan sampel yang digunakan pada penelitian ini menggunakan teknik convenience sampling. Pengambilan data dilakukan dengan cara menyebarkan kuisioner dalam bentuk google form dan angket. Hasil dari penelitian ini menunjukkan bahwa persepsi kemanfaatan dan persepsi kemudahan berpengaruh positif terhadap minat membayar pajak bumi dan bangunan (PBB) menggunakan Go-Pay. Persepsi kemanfaatan dan persepsi kemudahan berpengaruh positif terhadap minat membayar Pajak Bumi dan Bangunan menggunakan Go-Pay.
Pengaruh Literasi Perpajakan terhadap Kepatuhan Wajib Pajak: Studi Kasus Kantor Pelayanan Pajak (KPP) Pratama Bantul Luthfia Dita Nistiana; Dewi Kusuma Wardani; Anita Primastiwi
As-Syirkah: Islamic Economic & Financial Journal Vol. 2 No. 1 (2023): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/x6xnee46

Abstract

This study was conducted to test whether taxpayer compliance can be influenced by understanding tax regulations. This study was also conducted to determine whether there is a relationship between understanding of tax regulations and taxpayer compliance moderated by risk preferences. The method used in this study was conducted using the convenience sampling method using a sample of 100 respondents from individual taxpayers registered at the Tax Service Office (KPP) Pratama Bantul. The data used in this study is primary data through a questionnaire containing the respondents' answers. The data analysis technique is path analysis/path analysis with understanding of tax regulations being the independent/independent variable and taxpayer compliance being the dependent/dependent variable, and risk preferences being the moderating variable. The results of the analysis show that taxpayer compliance is influenced by the understanding of tax regulations. In addition, risk preferences also affect the relationship between understanding of tax regulations and taxpayer compliance. The implications of this study prove that understanding tax regulations is one element that has an important role in increasing individual taxpayer compliance at the Tax Service Office (KPP) Pratama Bantul.
UNDERSTANDING CRYPTO APPLICATION ACCEPTANCE THROUGH TECHNOLOGY ACCEPTANCE MODEL IN YOGYAKARTA Adi Kurniawan, Taufan; Primastiwi, Anita; Andriany, Devina; Fariz Irianto, Mochamad
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1551

Abstract

Crypto investors in Indonesia increased from 13.31 million in February 2025 to 13.71 million in March 2025, but the value of crypto transactions actually decreased from IDR 32.78 trillion in February 2025 to IDR 32.45 trillion in March 2025. This indicates that more Indonesians are interested in choosing crypto as an investment element, but on the other hand, the decline in the number of transactions indicates a hesitation or tendency to refrain from making transactions among the public. This is interesting because on the one hand, the number of crypto investors is increasing, indicating that society is beginning to accept crypto as an investment, despite their lack of literacy, and amidst various risks of crypto losses. Research shows that the risks of crypto investments are higher than those of stocks, and investors need adequate knowledge to invest. This study analyze factors that influence user acceptance of crypto applications by using the Technology Acceptance Model (TAM) by adding several external variables, namely subjective norms and perceived risk. This study uses Structural Equation Modeling Partial Least Square (SEM-PLS) method using random sampling, with Yogyakarta residents as a sample. The research results show that the two highest scores involve perceived ease of use variable. Uniquely, the two lowest scores involve perceived usefulness variable. Perceived risk variable shows a moderate value, indicating that a sufficient number of people understand the risks involved in crypto applications.
Co-Authors Adi Kurniawan, Taufan Adia Adi Prabowo Afeni Maxuel Agung Sulistio Agung Sulistio Ainiah, Siti Mahmubatun Andri Aji Andri Waskita Aji Andri Waskita Aji Ani Suryani Meganingrum Aprila Firli Damayanti Desy Tri Inayah Deviena Tanira Devina Andriany Devy Putri Milanda Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani Dewi Kusuma Wardani, Dewi Dewi Kusuma Wardhani Diki Sandi Andrian Dita Iswahyuni Diyah Rahayu Elsa Ayu Agustin Elva Latifah Salsabila Fajar Setiya Nuggrahini Febby Gloria Usun Hanisah Hanisah Hanisah, Hanisah Hardo Basuki Hermalia Hermalia Hermalia, Hermalia Hermina Bafa Hesti Mei Kitna Indra Pratama Khairunnas Khairunnas Khoiril Soleh Nur Widiyanto3 Kinar Yosi Sawitri Luthfia Dita Nistiana Luthfia Dita Nistiana Mochamad Fariz Irianto Muhammad Hafizh Ilham Muhammad Hafizh Ilham Mukhammad Arifianto Nur Hasna Raden Dwiartono Rafaizan, Rafa Izan Rahayu, Apri Ani Ramadhan, Sahrul Rosina Helisastri Saeful Sahrul Ramadhan Sri Ayem Sri Indah Ergina Srimpi Yuliani Marpaung Tarsisius angkasa antas Taufan Adi Kurniawan Taufan Adi Kurniawan, Taufan Adi Teguh Erawati Teguh Erawati Teguh Erawati, Teguh Wisnu Zakaria Yulianus Celni Budiarto