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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Diponegoro Journal of Accounting Journal of Accounting and Investment E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Ilmu Administrasi Negara (JUAN) Gorontalo Accounting Journal JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI (JRAMB) Jurnal Riset Akuntansi Mercu Buana Journal of Information System, Applied, Management, Accounting and Research Journal of Public Administration and Local Governance Jurnal Riset Akuntansi dan Keuangan SULTANIST: Jurnal Manajemen dan Keuangan TECHNOBIZ : International Journal of Business Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan Jurnal Bina Akuntansi Jurnal Syntax Transformation ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) Solidaritas: Jurnal Pengabdian Jurnal Pengabdian Masyarakat Tjut Nyak Dhien CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE JOEL: Journal of Educational and Language Research Jurnal Riset Akuntansi Accounting Analysis Journal Journal of Business and Information System Jurnal Analisis Bisnis Ekonomi
Suci Nasehati Sunaningsih
Universitas Tidar
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Analisis Kontribusi Pajak Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Trisnasari, Regina; Sunaningsih, Suci Nasehati
Gorontalo Accounting Journal Volume 5 Nomor 1 April 2022
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.561 KB) | DOI: 10.32662/gaj.v5i1.1744

Abstract

This study describes the contribution of the local taxes and levies on revenue. The research objectives are: (1) to determine the growth rate of Regional Taxes and Regional Levies; (2) to determine the contribution of Regional Tax revenue; and (3) to determine the contribution of Regional Levies revenue. The method used in this research is descriptive research. The data that used in this research is secondary data or data that has been published in the form of Realization of Revenue from Magelang Regency in 2015-2020 obtained from the Regional Revenue, Financial and Asset Management Agency of Magelang Regency. In this research, the researcher uses the analysis of growth and contribution. The results showed that local taxes and levies have a contribution to local revenue with an average growth of taxes and levies in Magelang Regency during 2015-2020 which is quite potential. Meanwhile, the average tax contribution in Magelang Regency in 2015-2020 was 34.4% including the sufficient category and the average contribution of regional levies in 2015-2020 was 6.56%. categorized as very low.
The compliance factors of motor vehicle tax payments in Central Java Province Sunaningsih, Suci Nasehati; Khotijah, Siti Afidatul; Priyono, Nuwun
Journal of Business and Information Systems (e-ISSN: 2685-2543) Vol. 6 No. 1 (2024): Journal of Business and Information Systems
Publisher : Department of Accounting, Faculty of Business, Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36067/jbis.v6i1.229

Abstract

The number of motorized vehicles is always increasing, which is used by local governments to optimize regional tax revenues through Motor Vehicle Tax. The Covid-19 pandemic has had an impact on the emergence of government programs to ease the burden on society through amnesty of fines, known as tax bleaching. Restrictions on activities due to the pandemic have also encouraged local governments to innovate by creating application-based online tax payment systems. This research aims to analyze the influence of Modernization of the Tax Administration System, Service Quality, and Tax Bleaching on Compliance with Motor Vehicle Tax Payments in Central Java Province. The method used is a quantitative method using primary data through distributing questionnaires. The sampling method used a simple random sampling technique and data obtained from 522 respondents. Data analysis uses multiple linear regression. The results of the analysis show that the variables Modernization of the Tax Administration System, Service Quality, and Tax Bleaching have a positive and significant effect on compliance of Motor Vehicle Tax payments in the Central Java Province region.
Between Expectation and Reality: Factors Determining Financing Sources Preferred and Used by MSMEs Prihastiwi, Diah Agustina; Sunaningsih, Suci Nasehati; Nugraheni, Agustina Prativi
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.3927

Abstract

MSMEs have a vital role in Indonesian economy and capital is a central issue for them. However, there are still many MSMEs that struggle to grow despite various programs that are instigated to assist this sector. This study aims to provide evidence of mismatch between capital needs/preferences and use for MSMEs. We call that mismatch financing gap. The financing gap was identified through analyses of various MSMEs and owner’s characteristics that affecting preference and use of financing sources by MSMEs. Questionnaires were distributed to MSMEs owners in Magelang City and 121 samples were collected. One-way Anova and Independent t-test were utilized to determine financing sources preferred by MSMEs across different owners and MSMEs characteristics. The output showed that MSMEs at different levels of growth and owners who have different levels of education and experience had different preferences toward bank debt. Furthermore, preference to government assistance and informal sources of financing were driven by MSMEs’ sales and owner’s motivation to start business, respectively. Multiple regression analysis was employed to determine the drivers of MSMEs’ use of financing sources. The results of this study were ownership status, gender, acquisition mode, and education influenced the use of bank loans. Assistance from the government was affected by MSMEs’ type of activity, sales, and experience of the MSMEs’ owners. The use of informal financing sources was affected by motivation and experience of MSMEs’ owners.
ANALISIS KONTRIBUSI PEMUNGUTAN PAJAK KENDARAAN BERMOTOR (PKB) TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA MAGELANG TAHUN 2018 - 2021 Damayanti, Amanda Yulia; Afifah, Annisa Nur; Sunaningsih, Suci Nasehati
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 12 No. 2 (2023): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v12i2.1476

Abstract

Taxes are an obligation that is inherent in every individual who meets the requirements as a taxpayer. The government collects taxes as a separate levy in accordance with regulations and as part of the role of taxpayers in fulfilling tax obligations to support national development. The purpose of this research is to determine the extent of the contribution of Motor Vehicle Tax (PKB) in increasing the Regional Original Revenue (PAD) OF Magelang City from 2018 – 2021. The method used in this study is quantitative method using secondary data obtained from the official website of Magelang City and Central Java BPS. The results of this study show that the average target and realization of Magelang City’s PAD always increase from year to year over the last five years from 2017 – 2021. The average growth rate of motor vehicle tax in Magelang City for four yearfrom 2019 – 2022 is 12,71%, while the average contribution of motor vehicle tax over five years is 7,35%. In 2018, the contribution was 0,029% and in 2019 it was 0,089%. This research is expected to provide input for local government on the importance of collecting motor vehicle taxes to increase the Regional Original Revenue (PAD) of Magelang City.
Analisis Penerapan Program Inovasi Pada Disdukcapil Kota Magelang Tahun 2020 Prastya, Yoshandi Rendra; Sunaningsih, Suci Nasehati
Jurnal Ilmu Administrasi Negara (JUAN) Vol 8 No 2 (2020): November, 2020
Publisher : Program Studi Ilmu Administrasi Negara FISIP UMRAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/juan.v8i2.2686

Abstract

Public services come with a variety of forms of services provided. The purpose of the research is to find out the implementation of public service innovation in the Civil Population and Recording Office of Magelang. With the public service through the innovation program carried out is expected to increase the achievement in the distribution of death certificates as well as birth certificates. This type of research is qualitative by describing the implementation of SI SAKTI and SI BULAN public service innovations in the Civil Population and Recording Office of Magelang. This type of research is a case study. In data collection used interview and observation techniques. Data analysis techniques use data reduction, data feed and conclusion drawing. The results of the study describing the implementation of public service innovations in the form of SI SAKTI (ready deliver death certificates) and SI BULAN (mother action home carrying birth certificate) showed positive results in the distribution of death certificates and birth certificates according to the Disdukcapil Magelang city, in addition to socialization information about innovations that have been conveyed through the website and the village in the ownership of personal data such as ownership of death certificate and birth certificate. Ownership of personal data increased from the previous month after this innovation was implemented.
Co-Authors Abim Aulya Afifah, Annisa Nur Agus Putri Mulyaningsih Alex Johanes Simamora Alkadri Kusalendra Siharis Amanda Yulia Damayanti Annisa Nur Afifah Atika Atika Bharata, Risma Wira Budi Hartono Chaidir Iswanaji Cicih Widianingsih Damayanti, Amanda Yulia Diah Agustina Prihastiwi Endang Kartini Panggiarti Eva wulandari, Eva Ghina Fitri Ariesta Susilo Hernita Sulistyowati Iswanaji, Chaidir Lucia Rita Indrawati Manurung, Herlina Najla Aulia Nur Ramadhianti Nibras Anny Khabibah Nina Purwaningsih Nugraheni, Agustina Prativi Nuwun Priyono Octavia Lhaksmi Pramudyastuti Pramudyastuti, Octavia Laksmi Pramudyastuti, Octavia Lhaksmi Prastya, Yoshandi Rendra Purwaningsih, Nina Renaldo Renaldo Ridho, Andi Faisal Rizka Faulinda Roviko Erni Anisaputri SARI, SHAFA EDITYA KARTIKA SATRIYAS ILYAS Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Sitoresmi, Mumpuni Wahyudiarti Tiara Kasih Aprillasari Trisnasari, Regina Vivit Mariasari Yoshandi Rendra Prastya