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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ilmiah Wahana Pendidikan Jurnal Ekonomi JANACITTA: Journal of Primary and Children's Education Guruku: Jurnal Pendidikan dan Sosial Humaniora Global Management: International Journal of Management Science and Entrepreneurship E-Jurnal Akuntansi
Siti Nuryanah
Universitas Indoensia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Evaluation of Online Business Tax Application Compliance (Case Study: Mobile Merchant) Alifa Noura Rachman; Siti Nuryanah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6184

Abstract

This study aims to evaluate compliance on the implementation of online business taxation, which becomes the responsibility of doing online businesses. A qualitative research method was used in this study thru a case study approach. Data collection was carried out using interview technique with eight interviewees who ran an online business. This study indicates that there is no difference on the tax treatment imposed on online business transactions versus conventional transaction. Income Tax and Value Added Tax are the taxes levied. Online business actors in general are already aware of taxation, such as the purpose of paying taxes, the importance of having a Tax Identification Number (NPWP), the existence of tax penalties if they do not comply with tax regulations, and the tax mechanisms that they must implement when running a business.  The majority of online businesses that qualify as MSMEs in the mobile phone industry are already aware and obedient of their tax obligations that they have to pay. Nevertheless, there are still MSME taxpayers who have not complied in applying taxes on online businesses that are run. This is because tax officials' socialization of MSMEs is still ineffective and unevenly distributed. Furthermore, for online businesses established as entity, most of them are obedient in paying and reporting their taxes, but do not fully understand the mechanism for implementing Value Added Tax and Income Tax to run online businesses. As a result, they continue to rely on consultant services to calculate and report taxes.
Evaluasi Pelaksanaan Kebijakan Insentif Fiskal Kendaraan Bermotor Rebecca Yolanda Artha Uli; Siti Nuryanah
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 2 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.539 KB) | DOI: 10.5281/zenodo.7579025

Abstract

Tax amnesty is a policy provided by the government to encourage taxpayer compliance in carrying out their tax obligations so that it will increase regional income, especially from the Motor Vehicle Tax sector so that the Regional Revenue and Expenditure Budget is more sustainable. However, it is feared that the amnesty provided by the Regional Government in the form of fiscal incentives each year will have a negative effect in the long run. The purpose of this research is to evaluate the tax amnesty policy in terms of the write-off of Motor Vehicle Tax at the DKI Jakarta Provincial Government level based on William N. Dunn's (2003) evaluation theory with 6 (six) criteria namely Effectiveness, Efficiency, Adequacy, Alignment, Responsiveness and Accuracy Program. Evaluation is also carried out by looking at the problems faced by Bapenda as a regulator in collecting Motor Vehicle Tax which causes delays in the provision of incentives. The research used triangulation through analysis of Bappenda documents in 2017 - 2021 and will be validated using interview techniques with Bapenda and Samsat officers. The results showed that on average the provision of PKB incentives every year by the Government of DKI Jakarta was good enough to be given, judging from the achievement of the goal of providing the program, namely to support the achievement of PKB revenue from what had been targeted at the beginning of the period. However, there are still problems that need to be fixed.
Peran Media Sosial Youtube sebagai Media Edukasi dalam Pendidikan Generasi Z Tri Ayu Mareta; Desty Endrawati Subroto; Lailaturrohmah Aulia; Siti Nuryanah; Ratu Najwa Fadilah
Guruku: Jurnal Pendidikan dan Sosial Humaniora Vol. 3 No. 1 (2025): GURUKU : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/guruku.v3i1.894

Abstract

Generation Z, born between 1997 and 2012, has grown up in the digital era and is highly familiar with technology. Social media, particularly YouTube, has become one of the primary sources of information and learning for this generation. This study aims to explore the role of YouTube as an educational medium in the learning process of Generation Z.The research findings indicate that YouTube has become an effective learning resource for Generation Z. The platform provides access to a variety of educational content, ranging from tutorial videos, online lectures, to documentaries. Additionally, YouTube enables interaction among users, facilitating discussions and collaborative learning. However, the study also identifies several challenges in using YouTube as an educational tool. One challenge is the inconsistent quality of content, which requires careful filtering and evaluation. Furthermore, using YouTube for educational purposes necessitates critical and analytical skills to distinguish between accurate and inaccurate information. Overall, the study demonstrates that YouTube can be an effective educational medium for Generation Z, but it requires strict oversight and evaluation to ensure the quality of content and effective learning outcomes.
Efektivitas Model Pembelajaran Inkuiri berbantuan Media ISPEMA dalam Meningkatkan Pemahaman Konsep IPAS Siswa Kelas V SDN 3 Bacin Siti Nuryanah; Siti Masfuah; Fina Fakhriyah
JANACITTA Vol. 8 No. 1 (2025): Janacitta
Publisher : Universitas Ngudi Waluyo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35473/janacitta.v8i1.3779

Abstract

Abstract This research aims to investigate the average differences and enhance students’ understanding of concepts through the inquiry learning model assisted by Ispema media in learning sciences Chapter 5 Topic B. The study is a quantitative analysis conducted with a fifth grade at SDN 3 Bacin, comprising 18 students selected rhrough purposive sampling techniques. The methodology employed is a pre-experimental design know as the One Group Pretest-Posttest Design. Data collection involved various techniques, including observation, interviews, documentation, and test. For data analysis, the Paired Sample T-Test and N-Gain test were utilized. The research findings indicate that students’ conceptual understanding improved when using inquiry-based learning models supported by Ispema media, achieving KKTP; (1) The results of the Paired Sample T-Test indicate a significant difference between pretest and posttest scores, with a p-value of 0,000; (2) There has been a notable enhancement in the conceptual understanding of fifth-grade students through the implementation of inquiry-based learning models supported by Ispema media, with a significant improvement score 0,7643, which falss into the high category. Therefore, it can be concluded that the inquiry-based learning model, aided by Ispema media, effectively promotes students’ conceptual understanding of IPAS. Abstrak Penelitian ini bertujuan untuk menganalisis perbedaan rata-rata serta peningkatan pemahaman konsep siswa melalui model pembelajaran inkuiri berbantuan media Ispema dalam pembelajaran IPAS pada Bab 5, Topik B. Penelitian ini kuantitatif dan dilaksanakan di kelas 5 SDN 3 Bacin. Subjek penelitian adalah seluruh siswa kelas 5 yang berjumlah 18 siswa, dengan teknik purposive sampling. Metode yang digunakan dalam penelitian ini adalah pre-experimental dengan desain One Group Pretest-Posttest Design. Teknik pengumpulan data meliputi observasi, wawancara, dokumentasi, dan tes. Untuk analisis data, digunakan uji Paired Sample T-Test dan Uji N-Gain. Hasil penelitian menunjukkan bahwa pemahaman konsep siswa yang menggunakan model pembelajaran inkuiri berbantuan media Ispema mencapai KKTP; (1) Terdapat perbedaan yang signifikan antara nilai pretest dan posttest, yang dapat dilihat dari hasil uji Paired Sample T-Test dengan nilai signifikan sebesar 0,000; (2) Terdapat peningkatan yang signifikan dalam pemahaman konsep siswa kelas 5 yang menggunakan model pembelajaran inkuiri berbantuan media Ispema, dengan nilai peningkatan mencapai 0,7643 yang masuk dalam kategori tinggi. Dengan demikian, dapat disimpulkan bahwa model pembelajaran inkuiri dengan bantuan media Ispema terbukti efektif dalam meningkatkan pemahaman konsep IPAS siswa.
Evaluation of the role of tax consultants in the tax audit process assistance services Muhammad Arif Fahrizal; Siti Nuryanah
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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

Abstract

The number of taxpayers audited has increased in 2022. The implementation of a higher frequency of tax audits has the potential to have a positive impact on state revenue. In order for a tax audit to achieve the expected results, tax inspectors must have access to relevant taxpayer information and obtain the cooperation of the taxpayers involved. Therefore, the demand against the taxpayer provides a reason for most taxpayers to choose to use the services of a Tax Consultant. The evaluation is carried out to analyze how the prices and benefits of tax consultants in their role in the tax audit assistance process services so as to provide satisfaction to clients. The evaluation is carried out based on the model of Price Dimension, and Cost-Benefit Theory. This research is qualitative research with a case study approach and is carried out by triangulation. In this study, the triangulation method was carried out by conducting surveys/questionnaires of taxpayers (tax consultant clients) and tax consultant interviews. The results of the evaluation of the role of tax consultants in assisting tax audit process services as measured by the Price Dimension and Cost-Benefit Theory show that tax audit assistance services as a whole provide satisfaction to clients. This is based on the ability of tax consultants to assist clients in accompanying their tax audits. The implication of this research is that tax audit assistance services can be carried out by considering price and the benefits so that in the future it can produce the tax audit results desired by clients.
Sustainability Practices in Startups: A Comparative Study Between Developed and Developing Economies Siti Nuryanah; Sonya Kusuma Putri; Auliya Putri
Global Management: International Journal of Management Science and Entrepreneurship Vol. 1 No. 1 (2024): February:International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v1i1.71

Abstract

This paper examines the adoption of sustainability practices in startups, comparing those in developed and developing economies. With a growing emphasis on sustainable development, startups play a crucial role in driving environmental and social change. The study analyzes the challenges and opportunities faced by startups in both contexts, focusing on resource management, green innovation, and social responsibility initiatives. The findings reveal distinct approaches between the two groups, with startups in developed economies leveraging more advanced technologies, while those in developing economies rely on cost-effective, local sustainability practices. Recommendations are provided for fostering sustainability in the startup ecosystem.
Peran Mediasi Penerapan Sistem E-Filing terhadap Keterkaitan Sikap terhadap E-Filing dan Kepatuhan Wajib Pajak Siti Nuryanah; Nurhapsari, Risma
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3470

Abstract

This study aims to examine the extent to which taxpayers’ attitudes toward e-filing influence tax compliance, with the implementation of e-filing positioned as a mediating variable among employees of PT Selalu Cinta Indonesia (SCI) registered at the Primary Tax Office (KPP Pratama) of Salatiga City. The population comprised 18,244 employees, from which a sample of 100 respondents was selected using purposive sampling. Data were processed and analyzed using simple linear regression and path analysis. The results indicate that attitudes toward e-filing have a significant effect on taxpayer compliance (t = 7.708; sig. < 0.001) and also significantly influence the level of e-filing implementation (t = 7.644; sig. < 0.001). Furthermore, the implementation of e-filing has a significant impact on taxpayer compliance (t = 150.765; sig. < 0.001). Additional findings reveal that e-filing implementation acts as a partial mediator in the relationship between attitudes toward e-filing and taxpayer compliance, with a total effect value of 1.225. Overall, these findings reinforce the Theory of Planned Behavior framework, which posits that positive attitudes toward a system can foster the formation of specific behaviors, particularly in the context of tax compliance.
Compliance Risk Management (CRM) from the Perception of Users Levana Virginia Winahyu; Siti Nuryanah
E-Jurnal Akuntansi Vol. 34 No. 6 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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

Abstract

Compliance Risk Management (CRM) continues to be developed through DJP Director Circular Letter No. SE-39/PJ/2021 by implementing the Big Data Analytics (BDA) concept. This study aims to evaluate the effectiveness of using the CRM information system at KPP Pratama Jakarta Palmerah based on user perceptions through the Technology Acceptance Model (TAM). This study combines elements of quantitative and qualitative methods with concurrent triangulation. The data used includes primary data in questionnaires and interviews with users, Account Representative and Tax Auditor. This study concluded that CRM information system meets the elements of perceived usefulness and perceived ease of use. However, users still face various obstacles while operating CRM. The results of this study also propose several suggestions from users for improving and developing CRM in the future. In addition, this study is expected to be a reference for DJP in developing CRM analysis tools.
Co-Authors Alifa Noura Rachman Auliya Putri Desty Endrawati Subroto Lailaturrohmah Aulia Levana Virginia Winahyu Muhammad Arif Fahrizal Nurhapsari, Risma Ratu Najwa Fadilah Rebecca Yolanda Artha Uli Siti Masfuah Sonya Kusuma Putri Tri Ayu Mareta