Article Per Year (5 Year)
p-Index From 2020 - 2025
0.888
P-Index
This Author published in this journals
All Journal J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Innovation in Management, Accounting and Business Jurnal Perpajakan dan Keuangan Publik
Rizal Sukma Aliyudin
Universitas Majalengka
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PENGARUH SISTEM PERPAJAKAN, DISKRIMINASI, TEKNOLOGI DAN INFORMASI PERPAJAKAN TERHADAP PERSEPSI WAJIB PAJAK MENGENAI PENGGELAPAN PAJAK: (Studi Pada Wajib Pajak Orang Pribadi di Universitas Majalengka) Rizal Sukma Aliyudin; Eva Fauziah Ahmad; Nissa Nizhan
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 2 No 2 (2021): Edisi Agustus 2021
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.37 KB) | DOI: 10.31949/j-aksi.v2i2.1615

Abstract

This study aims to determine the effect of taxation systems, discrimination, technology and tax information on the perception of taxpayers at Majalengka University regarding tax evasion. The data used in this study are primary data. Primary data were obtained from questionnaires and measured using a Likert scale. The population used in this study is an individual taxpayer at Majalengka University. This sampling technique used saturated sampling with a sample of 280 respondents. The data analysis used descriptive analysis, verification analysis, classical assumption test, multiple linear regression analysis, determination coefficient analysis and hypothesis testing with the help of SPSS version 21. The results showed that: (1) the taxation system had no significant effect on taxpayers' perceptions of tax evasion; (2) discrimination has a significant effect on taxpayers' perceptions of tax evasion; (3) technology and tax information do not have a significant effect on taxpayers' perceptions of tax evasion.
Analisis Pengembanagan Kantor Pelayanan, Penyuluhan, Dan Konsultasi Perpajakan (Kp2kp) Menjadi Kantor Pelayanan Pajak Mikro Dalam Melakukan Intensifikasi Pajak : (Studi Pada Kpp Mikro Piloting Majalengka). Rizal Sukma Aliyudin; Eva Fauziah Ahmad
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 1 No 2 (2020): Edisi Agustus 2020
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (69.011 KB) | DOI: 10.31949/j-aksi.v1i2.421

Abstract

Perubahan fungsi Kantor Pelayanan, Penyuluhan dan Konsultasi Perpajakan (KP2KP) menjadi Kantor Pelayanan Pajak Mikro (KPP Mikro) dalam prakteknya memiliki fungsi dan tugas berbeda, dimana dalam hal ini tugas dari KPP Mikro lebih luas, dan KPP Mikro diharapkan diharapkan dapat memberikan pelayanan yang lebih optimal. Hasil penelitian ini diharapkan dapat bermanfaat dan memberikan tambahan bukti empiris dan pengetahuan mengenai teori-teori Perpajakan dan perkembangannya serta penerapannya dalam perubahan fungsi dan tugas KP2KP menjadi KPP Mikro dengan Intensifikasi pajaknya. Sebagai salah satu acuan yang dapat digunakan sebagai referensi untuk penelitian-penelitian di masa yang akan datang, terutama bagi penelitian-penelitian akuntansi terutama dalam sektor perpajakan. Metodologi penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Penelitian kualitatif merupakan penelitian yang menghasilkan dan mengolah data yang sifat nya deskriptif, seperti transkripsi wawancara, catatan lapangan, gambar, foto, rekaman video, dan lain sebagainya (Poerwandari,1998:29).
Pengaruh Penerimaan Pajak dan Bea Balik Nama Kendaraan Bermotor terhadap Pendapatan Asli Daerah setelah Penerapan E-Samsat Rizal Sukma Aliyudin; Eva Fauziah Ahmad; Rizka Azalia Maknunah
Jurnal Perpajakan dan Keuangan Publik Vol 1, No 1 (2022): Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.111 KB) | DOI: 10.15575/jpkp.v1i1.20482

Abstract

Local Own-source Revenue is income obtained by the region which is collected based on regional regulations under statutory regulations originating from various sources located in the area consisting of regional taxes, regional levies, separated regional wealth management, and other legitimate income. Local Own-source Revenue of Majalengka Regency is still not stable, as seen from the receipt of motor vehicle taxes and transfer fees for motorized vehicles which have fluctuated in realization. Therefore, this study aims to determine the effect of motor vehicle taxes and transfer fees for motorized vehicles on local own-source revenue after the implementation of e-samsat in Majalengka Regency. The research approach used in this research is descriptive analysis and verification using secondary data. The population in this study is the Realization of Regional Original Revenue Reports, especially motor vehicle taxes and transfer fees for motorized vehicles in Majalengka Regency for the 2018-2020 period. While the sample in this study was determined using the census sampling method or saturated sampling so 36 samples were obtained from January 2018 - December 2020. The analytical method used in this study was a multiple linear regression analysis carried out with the help of SPSS 25 software. Based on the research that has been done, it is obtained that the motor vehicle tax has a positive effect on local own-source revenue of Majalengka Regency and the return duty for motorized vehicles has a negative effect on the local own-source revenue of Majalengka Regency.
Motivasi dan Lingkungan Kerja Untuk Meningkatkan Kinerja Karyawan Hotel Sauma Fitriana; Ade Sobariah Hasanah; Rizal Sukma Aliyudin
Journal of Innovation in Management, Accounting and Business Vol. 2 No. 2 (2023)
Publisher : Papanda Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56916/jimab.v2i2.385

Abstract

Employee performance is an important factor in achieving company goals. Employee performance is one of the main factors that can affect organizational progress. The higher the performance of employees, the easier the goals of the organization will be achieved. Employee performance can be influenced by various factors, two of which are motivation and work environment. The purpose of this study was to determine the effect of motivation and work environment on employee performance at the Arya Kadipaten Hotel, Majalengka Regency. This study uses quantitative research methods with associative research types. The sample in this study was taken randomly as many as 16 respondents. The data collection technique used was to distribute questionnaires which were then processed using statistical analysis. The results showed that the work motivation of Hotel Arya employees was sufficient, as well as an increase in employee performance with increased employee motivation. The same results also show an increase in employee performance with an improved employee work environment. The results of multiple regression testing also show that motivation and work environment simultaneously affect employee performance. The conclusion of this study is that motivation and work environment can improve the performance of Hotel Arya Kadipaten employees.
Co-Authors Ade Sobariah Hasanah Eva Fauziah Ahmad Nissa Nizhan Rizka Azalia Maknunah Sauma Fitriana