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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Jurnal Online Insan Akuntan Jurnal Review Pendidikan dan Pengajaran (JRPP) Dinasti International Journal of Education Management and Social Science Dinasti International Journal of Digital Business Management Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Business, Humanities, Education and Social Sciences (IJBHES) Al-Mal:Jurnal Akuntansi dan Keuangan Islam Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) ABDI MOESTOPO: Jurnal Pengabdian pada Masyarakat Journal of Economics and Business Letters Jurnal Ekonomi Moestopo International Review on Social, Humanities, and Sciences (MIRSHuS) Golden Ratio of Auditing Research Jurnal Pengabdian Kepada Masyarakat (JPKM) Langit Biru JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Bisnis JAKPI Journal of Accounting and Finance Management (JAFM) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Perspektif Manajerial dan Kewirausahaan (JPMK) DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Jurnal Pelita Manajemen Revenue: Lentera Bisnis Manajemen Jurnal Pustaka Dianmas Margin: Jurnal Lentera Managemen Keuangan Central Community Development Journal Jurnal Akuntansi
Islamiah Kamil
Accounting, Business And Social Sciences, Dian Nusantara University
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Transportation Other

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Journal : JAKPI

 1 
PENGARUH KUALITAS PELAYANAN, SISTEM PERPAJAKAN, SANKSI DENDA, KEMAMPUAN FINANSIAL DAN PERSEPSI WAJIB PAJAK ORANG PRIBADI TERHADAP PENGGELAPAN PAJAK (TAX EVASION) Islamiah Kamil
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 1, No 1 (2021)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.744 KB) | DOI: 10.32509/jakpi.v1i1.1343

Abstract

This study aims to determine the magnitude of the influence of service quality, taxation system, fine sanctions, financial capacity and perceptions of individual taxpayers on tax evasion (tax evasion. Sample selection was carried out using the Convinience Sampling method. Respondents of the study were DKI Jakarta Regional Taxpayers. The sample used was 120 respondents. The sample technique used was multiple linear regression analysis in SPSS ver. 22. The results of this study partially prove that service quality has an effect on tax evasion. The tax system has an effect on tax evasion. Penalties have no effect on tax evasion. Financial capability has no effect on tax evasion. Perceptions of individual taxpayers do not affect tax evasion.
KUALITAS LAYANAN PAJAK DAN PAJAK DIGITAL TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI UMKM Kamil, Islamiah; Yolifiandri, Yolifiandri; Prihanto, Hendi; Estiarto, Lintang Putri; Azkiah, Neza
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5799

Abstract

The urgency of this study stems from the growing significance of tax digitalization in Indonesia, particularly for Micro, Small, and Medium Enterprises (MSMEs). The quality of tax services, including the application of Digital Service Tax (DST), plays a crucial role in enhancing taxpayer compliance. Digitalizing the taxation system fosters greater transparency and efficiency in tax administration. However, challenges remain, particularly regarding taxpayers' understanding of digital services. Consequently, it is essential to examine the impact of tax service quality and digital tax implementation on individual taxpayer compliance within MSMEs in the context of digitalization. The objective of this research is to evaluate how tax service quality and the application of DST influence the compliance levels of individual MSME taxpayers. Employing a quantitative approach, the study collects data through surveys distributed to MSME taxpayers across the Jakarta, Bogor, Depok, Tangerang, and Bekasi (Jabodetabek) areas. The data will be analyzed using multiple linear regression to determine the relationship between tax service quality, digital tax, and tax compliance variables. The anticipated outcomes of this research include the publication of findings in accredited scientific journals and the formulation of policy recommendations for the Directorate General of Taxes to enhance digital tax service quality, thereby improving compliance among MSME taxpayers.
DAMPAK LITERASI KEUANGAN SYARIAH DAN GAYA HIDUP TERHADAP KONSUMTIVISME GENERASI Z DI ERA DIGITAL Manshur, Tubagus; Kamil, Islamiah; Prihanto, Hendi
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 5, No 1 (2025)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v5i1.5800

Abstract

The purpose of this study is to examine the impact of Islamic financial literacy and lifestyle on Generation Z consumer levels in the context of the digital era. This generation is susceptible to technology and social media, and often promotes impulsive patterns and excess consumption. These challenges require an educational approach that addresses Islamic financing principles to implement more responsible and sustainable consumption behavior. This study uses a quantitative approach using a questionnaire survey method. In this study, a total of 200 active students between the ages of 17 and 25 were respondents. The data were analyzed using several linear regression techniques to measure the effect of each variable on consumption levels. The results of the analysis show that Islamic financial literacy and lifestyle have a major impact on consumerism, and lifestyle has a more dominant influence. People with high financial literacy in Islamic countries usually have better self-control in dealing with the temptations of digital consumption. The effectiveness of this study highlights the importance of large-scale and systematic Islamic financial education, especially in educational institutions, so that Generation Z becomes smart and wise about the flow of consumption in the digital era.
Co-Authors Abdullah, M. Al Faruq Alfiqomah, Fidya Ayu Anita Ratnasari Anjarwati, Sri Apriani, Ari Azkiah, Neza Belinda Ayuningtyas Damayanti, Ida Royani Dara, Dara Dewi Anggraini Dewi Anggraini Didin Hikmah Perkasa Estiarto, Lintang Putri Fadjar Kurniawan, Donie Fathihani Fathihani Firdaus Firdaus Ghazy Arkan, Haidar Hendi Prihanto Ika Puji Saputri Indra Ade Irawan IQBAL , MUHAMMAD Irawan , Indra Ade Irawan, Indra Ade Istianingsih Kabdiyono, Era Agita Khaled, Januar Komarudin Komarudin Madini, Fauzan Taufiq Magita, Magita Magito Magito Magito, Magito Manshur, Tubagus Meiliyah Ariani, Meiliyah Meiliyah Ariyani Muhammad Al Faruq Abdullah Muhammad Iqbal Muhammad Iqbal Akbar Nirwan Mulyatno Nurhasanah Nurhasanah Nurkhotimah, Elma Parashakti, RD Parashakti, Ryani Dyan Pratiwi, Ganjar Febriyani Putri, Indah Arini Rahmawati, Rahmawati Ramadhan, Aditya Rian Randyantini, Vely Rina Yuliastuty Asmara Royani Damayanti, Ida Ruhiman, Maman Ryani Dhyan Parashakti Sari, Fitria Nofita Septiana, Rana Setiyo Purwanto Tri Nur Arifin Venni, Riska Wahyuningsih, Erfiana Wati, Dwi Ambar Watriningsih, Watriningsih Wuryandari, Nur Endah Retno Yanti Fransiska Yolifiandri Yolifiandri, Y. Yolifiandri, Yolifiandri Yuliastuty Asmara, Rina