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Journal : JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi)

Analysis of Jekdes Online Transportation Application System in Increasing Sales Profit of Jekdes Business Partners in Region 6 Sukabumi Regency Asep Saepul Gaos; Elan Eriswanto; Andri Indrawan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 6 No 1 (2022): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v6i1.1687

Abstract

Technological developments are increasingly giving changes in the business world, especially in small-scale businesses. The presence of transportation Online in the form of an application that is a feature mobile phone called Jekdes, provides extraordinary assistance in making it easier for small traders to do business well and earn good profits. This study aims to analyze the transportation application system online Jekdesused by Jekdes business partners in increasing sales profit. The method used is qualitative research with descriptive and associative approaches. The results of the study show that there are weaknesses in the system used by Jekdes which is connected to partners so that business partners are not satisfied with the service from the application, the profit received is only slightly from sales through the Jekdes application, thus data analysis shows the profit received by the business partner of the village more manual systems than the results of the applications used.
The Effect of Tax Sanctions, Modern Tax Administration System, E-Filing and Tax Volunteers on Taxpayer Compliance Indrawan, Andri; Suherman, Acep; Damayanti, Conny
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 8 No 2 (2024): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v8i2.2588

Abstract

This study aims to analyze the factors that influence taxpayer compliance. By using empirical data and case studies By analyzing the influence of tax sanctions, modern tax administration systems, e-filing and tax volunteers on taxpayer compliance. The method in this study is a type of research that uses associative quantitative research methods and sampling techniques, namely random sampling on UMKM taxpayers registered at the Sukabumi Pratama Tax Office. To determine the size of the sample in this study, the Slovin formula was used in its calculations and 100 samples were obtained. Based on the results of statistical tests that tax sanctions and modern tax systems do not affect taxpayer compliance and the results of statistical tests show that E-filing, tax volunteers have a positive effect on taxpayer compliance. The taxpayer compliance variable can be explained by the E-filing and tax volunteers variables by 33.6%. The remaining 66.4% is influenced by other factors not examined in this study, such as tax knowledge, taxpayer awareness, education level, and other factors that have the potential to influence taxpayer compliance.