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All Journal Jurnal Reviu Akuntansi dan Keuangan (JRAMB) Jurnal Riset Akuntansi Mercu Buana Land Journal
Lisna Lisnawati
Unknown Affiliation
Economics, Econometrics & Finance

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PENGARUH FAKTOR DEMOGRAFIS DAN PRODUK DOMESTIK REGIONAL BRUTO (PDRB) TERHADAP REALISASI PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PEDESAAN (PBB-P2) DAN DAMPAKNYA PADA PENERIMAAN PAJAK DAERAH DI 18 KABUPATEN DI JAWA BARAT Lisna Lisnawati
LAND JOURNAL Vol. 1 No. 2 (2020): Juli 2020
Publisher : Universitas Logistik dan Bisnis Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47491/landjournal.v1i2.713

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh faktor Demografis dan Produk Domestik Regional Bruto (PDRB) terhadap Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (PBB-P2) dan Dampaknya terhadap Penerimaan Pajak Daerah di 18 Kabupaten/ Kota di Jawa Barat tahun 2014 sampai dengan 2018. Data yang digunakan dalam penelitian ini diperoleh dari Laporan Realisasi Anggaran Pajak Daerah, Laporan Produk Domestik Regional Bruto Jawa Barat, Laporan Jumlah penduduk pada masing-masing Kabupaten/ Kota di Jawa Barat. Adapun sumber data berasal dari Direktorat Jendral Perimbangan Keuangan (DJPK Kementrian Keuangan RI dan data dari Badan Pusat Statistik Jawa Barat. Metode penelitian yang digunakan dalam penelitian ini adalah metode penelitian deskriftif yang menggunakan path analysis untuk mengidentifikasi pengaruh antar variabel baik secara parsial maupun simultan. Instrument yang digunakan adalah regresi berganda. Hasil penelitian dan pengujian hipotesis menunjukan bahwa faktor demografis dan produk domestik reginoal bruto berpengaruh terhadap pajak bumi dan bangunan perkotaan dan pedesaan serta berpengaruh terhadap penerimaan pajak daerah baik secara parsial maupun simultan.
THE IMPACT OF SOCIAL MEDIA PERCEPTION ON TAX TRANSPARENCY AND GOVERNANCE Annisa Fitriani; Yuniati; Lisna Lisnawati
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4864

Abstract

The level of compliance among motor vehicle taxpayers in Garut Regency remains relatively low, despite government efforts to provide easier access and information through digital services. One indication of this low compliance is the high number of vehicles that have not been re-registered, which reflects the practice of tax avoidance. This study aims to examine the effect of tax knowledge, social media information disclosure, and ease of tax payment access on tax avoidance among motor vehicle taxpayers in Tarogong Kidul District, Garut Regency. This research employs a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 100 respondents selected using purposive sampling based on the Slovin formula. The data were analyzed using multiple linear regression. The results indicate that tax knowledge has no significant effect on tax avoidance when examined in isolation. In contrast, the disclosure of social media information and the ease of accessing tax payment options have a negative and significant impact on tax avoidance. Simultaneously, tax knowledge, social media information disclosure, and ease of access to tax payment have a substantial effect on tax avoidance. The implications of this study include the need to improve tax education, optimize the use of social media, develop accessible tax payment services, and expand the range of variables in future research related to tax avoidance behavior.
From Green Accounting To Green Villages: The Role Of Village-Owned Enterprises In Realizing SDGs Lisna Lisnawati; Suparjiman
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.42144

Abstract

Purpose: This research aims to develop a green accounting model in Village-Owned Enterprises (V-OEs), develop grounded theory, and see its impact on village SDGs to be able to realize a green village. Methodology/approach: This research employed a qualitative approach based on grounded theory, with data collection using triangulation. The research subjects were the Sugih Mukti and Margamakmur V-OEs, which were categorized as advanced V-OEs by the Ministry of Villages. Findings: This study provides a clear reference regarding the feasibility of developing green accounting in V-OEs by presenting environmental financial accounts and reports. This study also successfully developed a grounded theory—public sector sustainability theory, demonstrating that V-OEs' existence impacts village SDGs and can encourage the creation of green villages. Practical implications: The theoretical implications of this research extend the theories presented—public sector sustainability theory, integrating QBL and Institutional Theory—in the context of V-OEs. Empirical implications include presenting a green accounting model for V-OEs, which has been proven to be implementable. Implications for the government include providing a basis for developing green accounting in the broader public sector. Originality/value: V-OEs Green Accounting Model and Public Sector Sustainability Theory.
Co-Authors Annisa Fitriani Suparjiman Yuniati