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Pengaruh Kemudahan Penggunaan E-Filing, Kesadaran Wajib Pajak, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Nuriyah Shinta Devi; Suci Rohayati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 11 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i11.3600

Abstract

This research aims to analyze the influence of ease of e-filing, taxpayer awareness, and tax sanctions on individual taxpayer compliance. The population in this research is individual taxpayers registered at KPP Pratama North Sidoarjo. Determining the sample in this study used a purposive sampling method and the sample size was 100 people. The type of data used in this research is primary data in the form of respondents' answers from questionnaires that have been distributed. The analysis technique in this research uses multiple linear regression analysis. The results of this research show that simultaneously the ease of e-filing, taxpayer awareness, and tax sanctions have a significant positive effect on individual taxpayer compliance. Partially, ease of e-filing, taxpayer awareness, and tax sanctions have a significant positive effect on individual taxpayer compliance. This means that the more taxpayers who use the e-filing system, the higher the awareness of taxpayers and tax sanctions, the more individual taxpayer compliance will also increase.
Pengembangan E-LKPD Berbasis Google Sites Terintegrasi Artificial Intelligence pada Elemen Perpajakan Siswa Kelas XII AKL Permadhani, Reyna Mita; Rohayati, Suci
Jurnal Pendidikan Akuntansi (JPAK) Vol. 13 No. 2 (2025)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

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

Abstract

For Class XII AKL students at SMK Negeri 4 Surabaya, the purpose of this project is to create an E-LKPD based on Google Sites combined with Artificial Intelligence (AI) on taxation aspects of Value Added Tax (VAT) and Luxury Goods Sales Tax (PPnBM). Its practicality and student reactions will be examined. This development research employs Thiagarajan's 4-D model, which is restricted to the disseminate phase and comprises the define, design, develop, and disseminate phases. Questionnaires for student responses and expert validation sheets are among the tools utilized. According to validation data, the average score was 92% ("Very Eligible"), with 87.5% coming from material experts, 96% from language experts, and 93% from graphic experts. 97.75% of students answered in the "Very Understanding" category. These findings suggest that the created E-LKPD may be utilized as a cutting-edge digital learning resource that satisfies curricular requirements and contemporary technological trends.
Development Of Interactive Learning Media Based On Websites Using Google Sites On Tax Elements In Class XI Financial Accounting At SMK Negeri 1 Surabaya Anma Sofyan Wahyudi; Suci Rohayati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2227

Abstract

Technological advancements demand innovative learning, yet taxation learning media remain limited and not aligned with the latest regulations. This study aims to develop an interactive learning media based on Google Sites for the topic of Income Tax Article 21 using the Effective Rate (TER) at SMK Negeri 1 Surabaya. The research employed the R&D method using the ADDIE model. Validation results showed an overall feasibility score of 93.44% (subject matter expert 91.33%, media expert 95.56%) categorized as "Highly Feasible." Student responses reached 97.62%, and product effectiveness based on the N-Gain score was 0.89 (categorized as "Very High"). In conclusion, the developed media is highly feasible and effective for use in taxation learning at vocational schools.
Development Of Interactive Learning Media Based On Lumio By Smart On Basic Elements Of Accounting And Institutional Finance At SMKN 1 Surabaya M. Iqbal Fauzi Al Hasany; Suci Rohayati
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.2394

Abstract

The digital era has driven a significant transformation in the world of education, one of which is through the development of digital learning media that is effective in increasing learner motivation and understanding. This study aims to examine the process of developing interactive media based on Lumio by SMART on Basic Elements of Accounting and Institutional Finance at SMK Negeri 1 Surabaya, test the feasibility of the product, and analyse students' responses to its use in learning. This media development uses the 4-D model, but is only carried out up to the Develop stage. The results showed that the feasibility of content reached 83.75%, presentation 87.5%, language 94.28%, and graphic 98%, with an overall average of 94% which is classified as very feasible. Learners' responses also showed a very high level of understanding, with an average percentage of 97%. Based on expert validation and learner responses, Lumio by SMART-based learning media on Basic Elements of Institutional Accounting and Finance is declared very feasible to use in the learning process.