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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Jurnal Akuntansi Profesi Jurnal Ilmiah Universitas Batanghari Jambi Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Journal of Economic, Bussines and Accounting (COSTING) Jambura Economic Education Journal Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal MEBIS (Manajemen dan Bisnis) Proceeding of National Conference on Accounting & Finance International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Bina Akuntansi RESLAJ: RELIGION EDUCATION SOCIAL LAA ROIBA JOURNAL Nusantara Science and Technology Proceedings Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Behavioral Accounting Journal East Asian Journal of Multidisciplinary Research (EAJMR) Formosa Journal of Applied Sciences (FJAS) RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Sri Trisnaningsih
Universitas Pembangunan Nasional Veteran Jawa Timur
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences

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Pengaruh Pajak Hiburan, Pajak Reklame, Pajak Bumi Dan Bangunan, Dan Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Surabaya Muhammad Sigro Amurwatpraja; Sri Trisnaningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6344

Abstract

This study aims to analyze the influence of entertainment tax, advertisement tax, land and building tax, and restaurant tax on the Regional Original Revenue (PAD) of Surabaya City. The background of this research is based on the importance of optimizing the regional tax sector as one of the main sources in enhancing regional fiscal independence, particularly in Surabaya. This study uses a quantitative approach with the Structural Equation Modeling (SEM) technique using Partial Least Squares (PLS) through SmartPLS 4.0 software. The data used are secondary data obtained from the regional revenue realization reports of Surabaya City for the period of 2021 to 2023. The independent variables in this study include entertainment tax, advertisement tax, land and building tax, and restaurant tax, while the dependent variable is the Regional Original Revenue (PAD). The results show that advertisement tax and land and building tax have a positive and significant effect on PAD in Surabaya. Meanwhile, entertainment tax and restaurant tax do not have a significant effect on PAD. These findings indicate that although the entertainment and restaurant sectors have high revenue potential, their contribution to PAD is still not optimal. This may be due to low taxpayer compliance, incomplete tax object data collection, and limited supervision by the authorities in managing the tax potential from these sectors.
Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Perkotaan dan Perdesaan (PBB-P2) di Kota Surabaya Narisyah Evita Zharah; Sri Trisnaningsih
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 2 (2025): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i2.6356

Abstract

This study aims to examine the effect of taxation knowledge, tax penalties, and tax incentives on the compliance of land and building taxpayers in Surabaya City. This type of research uses a quantitative approach. The population used is all PBB-P2 taxpayers in Surabaya City totaling 820,366 taxpayers registered at the Surabaya City Regional Revenue Agency with the required sample of 170 taxpayers determined using probability sampling with simple random sampling method and the sample size using Hair's formula. The data collection technique used is a questionnaire that has been filled out by respondents, namely PBB-P2 taxpayers in Surabaya City. The questionnaire will use an online form in the form of Google Form through social media so that it is more flexible for respondents to answer the questionnaire. The analysis method in this study uses SmartPLS. The results showed that tax sanctions and tax incentives have an effect on compliance of land and building taxpayers, while taxpayer awareness has no effect on compliance of land and building taxpayers.
Pengaruh Pengetahuan Pajak, Self Assessment, Tingkat Penghasilan, dan Tarif Pajak Terhadap Penghindaran Pajak pada UMKM Sri Lestari; Sri Trisnaningsih
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 3 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i3.6164

Abstract

This study examines tax knowledge, self-assessment, income level, and tax rates on tax avoidance in the Micro, Small, and Medium Enterprises (MSME) sector. Focusing on the efforts of MSMEs to minimize tax obligations, this quantitative research analyzes the correlation between variables using primary data collected through a questionnaire survey of registered MSME actors, aiming to provide insights into the factors influencing tax avoidance behavior among MSMEs. The study population consists of MSME actors registered in the Digital Data Application for Cooperatives and Micro Enterprises (Ditakopum) in Candi District, Sidoarjo Regency. The sampling type for this research is probability sampling with the method of sample selection being simple random sampling. A total of 81 MSME respondents were obtained from Candi District. The analysis method used is multiple linear regression analysis with SPSS 29 software to test hypotheses. The results of this study show that tax knowledge and tax rates have an impact on tax avoidance. Meanwhile, self-assessment and income level do not have an influence on tax avoidance..
Co-Authors Afifah Istiqomah Aidilla Winda Prastika Ailani Almira Hartono Putri Alifiah Wulansari Mustofa Alifiah Wulansari Mustofa Andria Referli Ardinesyah Hibatul Alim Ardy Ramadhan Feryanto Berta Dwi Murdoko Condro Widodo, S.E., M.S.A Desi Wulandari Dhanang Yan Minarhadi Diarany Sucahyati Eka Mayasari Fajar Syaiful Akbar Farida Maria Dewi Ferry Miftah Ammani Havit Kurniawan Purnama Iftinandea Wresti Rosyadi Ika Nova Andriani Invony Dwi Aprilisanda Jionike Priskanodi Marsella Khairiyah Maulana, Hendra Mega Ardianis Wari Merista Kharisma Puteri Muhammad Noor Fuadi Muhammad Sigro Amurwatpraja Muslimin Muslimin Nabilah Nur Amalina Narisyah Evita Zharah Nur afifa Nur Laeli Indarwati Nuriya Anaima Qosim Qosim Rachma Agustina Raihan Umardani Raphita Celyna A.A. Tambunan Risca Della Amelia Sabrina Kusuma Wardani Saiful Anwar Shahnaz Arianne Amirah Silvia Dwi Cahyani Sri Lestari Tia Mahrurotul Fikriyah Vitria Dinata Laksono Wildatul Muawanah Winda Nurhalisah