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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Kompak : Jurnal Ilmiah Komputerisasi Akuntansi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ekonomi Behavioral Accounting Journal Jurnal Masyarakat Mengabdi Nusantara Dharma Ekonomi Jurnal Kajian dan Penelitian Umum Jurnal Informasi Pengabdian Masyarakat Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat
Tituk Diah Widajantie
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH PROGRAM PEMUTIHAN PAJAK KENDARAAN BERMOTOR, KESADARAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Saiful Anwar
BAJ: Behavioral Accounting Journal Vol. 3 No. 2 (2020): July-December 2020
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v3i2.103

Abstract

This research was conducted for knowing the influence of pemutihan motor vehicle tax program, taxpayer awareness, tax socialization, and tax administration service toward taxpayer compliance to pay motor vehicle tax (Pajak Kendaraan Bermotor- PKB) at SAMSAT office of Surabaya Selatan. The total sample for this study was 100 respondents calculated using the sampling method namely simple random sampling. Collected data using a questionnaire distributed to respondents. Hypothesis testingt in this research used double linier regression in SPSS 23. The analysis results show that pemutihan motor vehicle tax program, taxpayer awareness, and tax administration service influence taxpayer compliance in paying PKB. Meanwhile, tax socialization does not have an effect on taxpayer compliance in completing the PKB.
Kepatuhan Pajak Pengguna Electric Vehicles: Persepsi Ekonomi, Lingkungan, dan Inovasi Wilasittha, Acynthia Ayu; Sofie Yunida Putri; Tituk Diah Widajantie
BAJ: Behavioral Accounting Journal Vol. 8 No. 1 (2025): January-June 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i1.389

Abstract

Penelitian ini dimaksudkan untuk mengetahui bagaimana faktor lingkungan memediasi hubungan aspek ekonomi dan inovasi terhadap kepatuhan atas perpajakan pengguna kendaraan listrik. Penelitian ini merupakan penelitian kuantitatif eksploratif dengan menyebarkan kuesioner kepada pemilik kendaraan listrik sebagai sumber data primer penelitian. Dengan menggunakan metode purposive sampling dengan kriteria pengguna kendaraan listrik dan rutin lapor pajak, maka diperoleh sebanyak 126 responden yang tersebar di seluruh wilayah Indonesia. Penelitian ini mengintegrasikan Theory of Planned Behavior (TPB), Environmental Value-Belief-Norm, dan Technology Acceptance Model (TAM) dalam menganalisis faktor ekonomi, inovasi dan lingkungan terhadap kepatuhan wajib pajak kendaraan listrik. Hasil penelitian menunjukkan bahwa Perceived Monetary Budget dan Perceived Environmental berpengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan perceived fee, personal innovativeness, dan love of money tidak berpengaruh terhadap kepatuhan wajib pajak. Persepsi ekonomi juga terbukti berpengaruh terhadap persepsi lingkungan, sedangkan persepsi inovasi tidak berpengaruh terhadap persepsi lingkungan. Persepsi lingkungan juga terbukti mampu memediasi Love of Money terhadap kepatuhan wajib pajak kendaraan listrik, namun persepsi lingkungan tidak terbukti mampu memediasi Perceived Monetary Budget, perceived fee, dan personal innovativeness terhadap kepatuhan wajib pajak kendaraan listrik.   This study aims to examine the influence of economic and innovation factors on the tax compliance of electric vehicle (EV) users, mediated by environmental perception. This research adopts an exploratory quantitative approach using primary data collected through questionnaires distributed to electric vehicle owners. By applying purposive sampling with criteria of regular tax-reporting EV users, a total of 126 respondents from various regions across Indonesia were obtained. This study integrates the Theory of Planned Behavior (TPB), the Technology Acceptance Model (TAM), and the Environmental Value-Belief-Norm theory to analyze the effects of economic, innovation, and environmental factors on EV users’ tax compliance. The findings reveal that Perceived Monetary Budget and Perceived Environmental have a significant effect on tax compliance, while Perceived Fee, Personal innovativeness, and Love of Money do not. Economic perceptions are also proven to significantly influence environmental perceptions, whereas innovation perception does not. Furthermore, environmental perception significantly mediates the relationship between Love of Money and tax compliance, but it does not mediate the effects of Perceived Monetary Budget, Perceived Fee, or Personal innovativeness on EV tax compliance.
PENGARUH KESADARAN PAJAK, PENGETAHUAN PAJAK, SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (STUDI KASUS KANTOR BERSAMA SAMSAT SURABAYA SELATAN) Tituk Diah Widajantie; Dyah Ratnawati; Tamadoy Thamrin; Muhammad Hilmi Arifin
BAJ: Behavioral Accounting Journal Vol. 2 No. 1 (2019): January-June 2019
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v2i1.38

Abstract

The tax is a compulsory levy paid by the citizen to the country and is used for the benefit of government and the general public. Tax is one of the country revenues to carry out the government activities, both the central and regional governments. A vehicle tax is a source of regional revenues. A compliance with vehicle taxpayers is one of the indicators in increasing local revenue. This research aimed to analyze the effect of taxpayer awareness, tax knowledge, and tax sanctions on vehicle taxpayer compliance. The population that has been used was all vehicle taxpayers in SAMSAT, South Surabaya. Meanwhile, the sample that has been used was 100 vehicle taxpayers by using random sampling technique. In this research, the data used a questionnaire. The technique of data analysis was using multiple linear analysis. The type of this research was quantitative research. The results of the research were the tax awareness and the tax sanctions significantly influenced vehicle taxpayer compliance while the tax knowledge had no effect on vehicle taxpayer compliance.
Perilaku Keuangan Keluarga Petani: Peran Literasi Keuangan, Akses Inklusi, dan Tekanan Ekonomi dalam Konteks Negara Agraris Nanda Debi Wijayanti; Tituk Diah Widajantie
BAJ: Behavioral Accounting Journal Vol. 6 No. 1 (2023): January-June 2023
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v6i1.395

Abstract

Penelitian ini bertujuan untuk mendeskripsikan peran literasi keuangan, inklusi keuangan, dan tantangan ekonomi apabila dikaji penerepannya pada perilaku keuangan keluarga petani. Pendekatan yang digunakan adalah kualitatif, dengan teknik pengumpulan data melalui Focus Group Discussion (FGD) yang melibatkan sejumlah petani sebagai informan utama. Data primer yang diperoleh didukung oleh data sekunder dari berbagai artikel dan sumber relevan untuk memperkuat analisis. Hasil penelitian menunjukkan bahwa literasi keuangan memiliki peran penting dalam meningkatkan kemampuan petani dalam mengelola pendapatan dan pengeluaran secara efektif. Inklusi keuangan juga memberikan dampak positif dengan mempermudah akses petani terhadap layanan keuangan seperti tabungan, kredit, dan asuransi, sehingga mendorong perilaku keuangan yang lebih terencana dan berorientasi jangka panjang. Di sisi lain, tantangan ekonomi seperti fluktuasi harga hasil panen dan tingginya biaya produksi memengaruhi pengambilan keputusan keuangan keluarga petani, khususnya dalam hal pengelolaan risiko dan pembiayaan usaha tani. Implikasi dari penelitian ini menekankan pentingnya kebijakan yang mendukung peningkatan literasi keuangan dan perluasan akses terhadap layanan keuangan formal yang sesuai dengan kondisi sosial ekonomi petani. Hal ini diharapkan dapat memperkuat ketahanan ekonomi keluarga petani secara berkelanjutan.   This study aims to describe the role of financial literacy, financial inclusion, and economic challenges in shaping the financial behavior of farming households. A qualitative approach was employed, using Focus Group Discussions (FGDs) as the primary data collection technique, involving several farmers as key informants. The primary data were supported by secondary data obtained from various relevant articles and sources to strengthen the analysis. The findings indicate that financial literacy plays a significant role in enhancing farmers' ability to manage income and expenses effectively. Financial inclusion also has a positive impact by facilitating access to financial services such as savings, credit, and insurance, thereby promoting more planned and long-term financial behavior. On the other hand, economic challenges such as price fluctuations of agricultural products and high production costs influence the financial decision-making of farming families, particularly in terms of risk management and farm financing. The implications of this study highlight the importance of policies that support the enhancement of financial literacy and the expansion of access to formal financial services tailored to the socioeconomic conditions of farmers. These efforts are expected to strengthen the economic resilience of farming households in a sustainable manner.
Analisis Efektivitas Penggunaan Accurate dalam Mengelola Pengeluaran Kas PT. Graha Mukti Indah Rifqy Dwinoviansyah; Tituk Diah Widajantie
Dharma Ekonomi Vol. 31 No. 2 (2024): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v31i2.337

Abstract

This study aims to analyze the effectiveness of using Accurate in managing cash expenditures at PT Graha Mukti Indah, which is engaged in property development. Good cash expenditure management is very important so that companies are able to maintain liquidity and financial stability in the long term. The research method used is descriptive qualitative with a case study approach. Data was obtained through direct observation of the system used, interviews with finance staff, and documentation of cash expenditure transactions. The results show that Accurate is able to increase time efficiency in recording, reduce the level of human error, and provide real-time cash reports that can be used as a basis for managerial decision making. This finding implies that digitizing the financial system through the use of accounting software can be a relevant strategy for similar companies to improve transparency, accuracy, and the overall quality of financial decision making. Overall, the implementation of Accurate has proven to be an effective solution for improving cash expenditure management at PT Graha Mukti Indah, and its successful integration could serve as a model for other property development companies seeking to enhance their financial management practices.  
The Effect Of Good Corporate Governance On Firm Value With Financial Performance As An Intervening Variable (Empirical Study Of State-Owned Enterprises Listed On The Indonesia Stock Exchange For The Period 2019-2021) Lanang Gumelar Dada; Tituk Diah Widajantie
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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

Abstract

This study aims to obtain empirical evidence of the effect of good corporate governance, proxied by managerial ownership, on firm value, proxied by Tobin's Q, and financial performance, proxied by ROA, as an intervening variable. The subject of this research is a state-owned enterprise (BUMN) company listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample for this study was selected using a non-probability sampling technique with a purposive sampling approach, resulting in a total of 71 samples of companies that met the specified criteria. The analytical technique employed in this study was path analysis, conducted using IBM SPSS Statistics 25 software. The study yielded the following results:(1) There is no effect of good corporate governance on firm value in BUMN companies listed on the IDX; (2) There is no effect of good corporate governance on financial performance in BUMN companies listed on the IDX; (3) There is no effect of financial performance on firm value in BUMN companies listed on the IDX; (4) There is an influence of good corporate governance on firm value through financial performance in BUMN companies listed on the IDX.
Co-Authors Abiprilia, selly rekha Acynthia Ayu Wilasittha Alawiyah, Rieza Wardah Alben Putra Juda Saragih Annisa Ayu Riyani Annisa Faradilla Rizkyta Arifiyar Auzar A Dian Pramesti Sukma Mumpuni Dyah Ratnawati Fardelia Safira, Della Faris Rahmawan Ferry Kurniawan Haekal Yasser Julistioningsih, Azizah Kharisma, Fitri Tina Lanang Gumelar Dada Lilavita Dina Setyawati Mohamad Aziz Muhammad Arthur Agstrino Muhammad Hilmi Arifin Nanda Debi Wijayanti Novika Putri Pratiwi Rieza Wardah Alawiyah Rifqy Dwinoviansyah Rosita Farhat SAIFUL ANWAR Shabrina Salsabila Sofie Yunida Putri Tamadoy Thamrin Tiska Ayu Mahardika Widya Nanda Harjanti