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All Journal Students´ Journal of Accounting and Banking Rekayasa Mesin Share : Social Work Journal Turbo : Jurnal Program Studi Teknik Mesin NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Adimas : Jurnal Pengabdian Kepada Masyarakat Jurnal Teknik Mesin Cakram INTEGRITAS : Jurnal Pengabdian Mechonversio: Mechanical Engineering Journal TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat
Djoko Wahyudi
Fakultas Teknik Teknik Mesin Program Magister dan Doktor Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences

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PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN PAJAK, SANKSI PAJAK DAN SIKAP WAJIB PAJAK TERHADAP MOTIVASI WAJIB PAJAK ORANG PRIBADI DALAM MEMBAYAR PAJAK DI SEMARANG Ririn Meylena, 16.05.62.0001; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 1 (2018): Vol.7 No.1 2018 EDISI APRIL 2018
Publisher : Students' Journal of Accounting and Banking

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This study aims to examine the influence of taxation knowledge, the quality of tax services, tax sanctions and attitudes of taxpayers on the motivation of taxpayers of individuals in paying taxes. The number of samples in this study were 100 respondents. Respondents who become the sample of this study are taxpayers who have a job / free effort on the KPP in the city of Semarang that routinely reported tax obligations. The sampling technique used in this research is to use purposive sampling that is sampling with criteria that is Taxpayers who have job / free effort at KPP in Semarang city that routinely report tax obligation. Methods of data analysis using linear regression. From the research results can be taken some conclusions that knowledge about taxes, service quality, tax sanctions and attitudes of taxpayers have a positive and significant impact on taxpayer motivation.Keywords: tax knowledge, tax service quality, tax sanction, taxpayer attitude and taxpayer motivation
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI UMUM, DANA ALOKASI KHUSUS, DAN DANA BAGI HASIL TERHADAP BELANJA MODAL PADA KABUPATEN/KOTA DI JAWA TENGAH PERIODE TAHUN 2013-2016 Yoga Nogiasta, 14.05.52.0137; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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The purpose of this study was toanalyze whether the Local Revenue, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds effect Capital Expenditures districts/cities in Central Java. The sample used in this study is 35 districts/cities in Central Java, which are sourced from the report on the realization of Actual Income and Expenditure Budgets from the years 2012-2015. The analitical tool used is multiple linier regression with t test, f test, and test the coefficient of determination. The result of this research shows that Local Revenue, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds have a significant positive effect on Capital Expenditure. Keywords: Local Revenue, General Allocation Funds, Special Allocation Funds, and Revenue Sharing Funds, Capital Expenditures
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK UMKM (Studi Kasus UMKM di Kabupaten Demak) Khiyang Mudayanto, 14.05.52.0209; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to examine empirically the influence of knowledge and understanding of tax laws, service tax officers, tax sanctions, and level of trust in the system of government and law on compliance of taxpayers compliance SMEs.The population in this study is the UMKM taxpayers in Demak City as much 110 SMEs located in 5 Districts, Demak Kota District, Karang Anyar District, Karang Tengah District, Mijen District and Sayung District. The method used is Convenience Sampling method.The result of this research is service of tax apparatus have positive effect to taxpayer compliance of SMEs. Knowledge and understanding of tax laws, service tax officers, tax sanctions, and level of trust in the system of government and law have no effect the compulsory compliance of SMEs. Keywords: Taxpayer Knowledgeand Understanding of Tax Laws, Service Tax Officers, Tax Sanctions, and Level Of Trust in the System Of Government and Law, Compliance of SMEs Tax Payers.
PENGARUH PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN, PERTUMBUHAN ASET TERHADAP STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2014 - 2016 Vega Rizkha Agnestiya, 13.05.52.0023; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to examine the effect of profitability, liquidity, firm size, and asset growth on capital structure. This research was conducted at a manufacturing company in Indonesia Stock Exchange which go public. Sampling method using purposive sampling with research period 2014 until 2016. The data is processed as many as 232 companies. The technique of testing the data using multiple linear regression analysis. The results showed that profitability, firm size, asset growth did not affect the capital structure, while liquidity in this study had a negative effect on capital structure. Keywords: Profitability, Liquidity, Company Size, Asset Growth
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, RETURN ON ASSET, DAN NET PROFIT MARGIN TERHADAP PERTUMBUHAN LABA (Studi empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode Tahun 2015-2017) Ulifa Muna Amaliya, 14.05.62.0017; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to analyze and examine the effect of Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Return on Assets and Net Profit Margin on profit growth. The population in this study were 228 manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique uses purposive sampling method, with the results of the sample studied are 76 companies.The results of this study indicate that Return on Assets have a significant positive effect on earnings growth. While Current Ratio,Debt to Equity Ratio, Total Asset Turnover, and Net Profit Margin have no significant effect on profit growth. Keywords: Profit Growth, Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Return on Assets and Net Profit Margin.
PENGARUH STRUKTUR MODAL, CURRENT RATIO, TOTAL ASSET TURNOVER, PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP PROFITABILITAS PERUSAHAAN. (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2015 sampai dengan 2017) Deviana, 14.05.62.0018; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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The purpose of this study was to determine the effect of Capital Structure, Current Ratio, Total Asset Turnover, Sales Growth and Company Size on the Company's profitability proxied by Return On Assets (ROA) in manufacturing companies listed on the IDX. The population is manufacturing companies listing on the Indonesia Stock Exchange (BEI) in 2015-2017, namely 263 companies. The sampling technique uses purposive sampling. The results of the analysis concluded that: Capital structure does not affect the Company's profitability (ROA). Current ratio, Total Asset Turnover, Sales Growth and Company Size have a positive effect on the Company's profitability (ROA). Keywords: Capital structure, current ratio, total asset turnover, sales growth, firm size and profitability.
PENGARUH PEMAHAMAN WAJIB PAJAK, PELAYANAN APARAT PAJAK, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UKM (Studi Kasus UKM di Kecamatan Cepu, Blora Kota dan Banjarejo) Habib Luthfi Yana, 14.05.52.0170; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to empirically examine the effect of taxpayer understanding, service of tax officials and taxation sanctions on UKM taxpayer compliance. The population in this study were UKM taxpayers in Blora Regency as many as 100 UKM in 3 sub-districts namely, Cepu District, Blora City District, and Banjarejo District. The sampling method used is the Convenience Sampling method, which is a sample selection method based on convenience, where this method selects a sample from a population element whose data is easily obtained by the researcher. The results of this study are understanding of taxpayers influencing UKM taxpayer compliance, service of tax officials and taxation sanctions do not affect the compulsory compliance of UKM. Keywords: Taxpayer Comprehension, Tax Apparatus Service, Tax Sanction, UKM Taxpayer Complian
FAKTOR FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Wajib Pajak Orang Pribadi di KPP Pratama Semarang Candisari) Sentika Adiguna, 13.05.62.0031; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to tes pen fiscal service order, tax awareness, tax knowlwdge, taxpayer financial condition and tax sanction on personal taxpayer compliance level in KPP Pratama Candisari Semarang. This research is a quantitative research that is analyzed using SPSS 16 program. The population in this research is all taxpayers registered in KPP Pratama Candisari Semarang with criteria of taxpayer of private person who own business / free work. Samples were taken with system probability sampling and obtained 125 respondents .. The data is then analyzed by using multiple linear regression test.. The result of this research is taxpayer service, taxpayer awareness and tax sanction have an effect on taxpayer compliance level of person in KPP Pratama Candisari Semarang, while the variable of tax knowledge and financial condition of taxpayer does not have influence to taxpayer compliance level of person in KPP Pratama Candisari Semarang. Keywords: Tax Compliance, Fiscal Services, Tax Awareness, Knowledge Tax, Financial Condition of Taxpayers and Tax Sanctions.
PENGARUH PENAMBAHAN PENGUSAHA KENA PAJAK, SURAT PEMBERITAHUAN MASA PPN DAN SETORAN PPN (E-Billing) TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DI KPP PRATAMA SEMARANG TIMUR Ira Dwi Andriyani, 14.05.52.0088; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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This study aims to determine the effect of variables of adding PKP Terdaftar, letters SPT Per VAT, and Earnings of VAT (E-Billing) on the acceptance of VAT either jointly or partially and to know the variables that have dominant influence. The population in this research is the addition of PKP, Letter of VAT and Earnings Tax (E-billing) registered in Tax Office Pratama East Semarang 2014-2016. The sample of this research is 36 samples with monthly data unit for 3 years with period 2014-2016 registered in KPP Pratama Semarang Timur. This study uses secondary data obtained from KPP Pratama Semarang Timur. The method of analysis used in this study is multiple linear regression. Based on the results of the study can be concluded that the addition of PFM has no effect on VAT acceptance. While Letter of SPT Period and Deposit of VAT (E-Billing) effect on VAT Receipts. Keywords: Taxable Entrepreneur, Notice, E-Billing, Value Added Tax.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, PELAYANAN FISKUS, SANKSI PERPAJAKAN DAN PERSEPSI EFEKTIFITAS SISTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Nur Izza Nafi’ah, 15.05.62.0024; Wahyudi, Djoko
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
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The purpose of this study is to analyze the influence of knowledge of tax regulations, taxpayer’s awareness, tax authorities service, taxation sanction, perception of the tax system’s effectiveness of the tax system on the compliance of individual taxpayers who have a business in the Kudus district. The population in this study is an individual UMKM taxpayer registered at KPP Pratama Kudus. The sample in this study were 113 people, with the sampling technique using the method simple random sampling. The results showed that influence of knowledge of tax regulations, taxpayer’s awareness, tax authorities service, taxation sanction, perception of the tax system’s effectiveness has a positive effect on taxpayer’s compliance. Keywords: knowledge of tax regulations, taxpayer’s awareness, tax authorities service, taxation sanction, perception of the tax system’s effectiveness, taxpayer’s compliance.
Co-Authors 08.05.52.0061 Karina 08.05.52.0073 Mira Claudine 08.05.52.0161 Hari Candra 08.05.52.0164 David 08.05.52.0182 Afni Maya Safitri 08.3503.0508 Aniswatin Choirun Nisa 0835030709 Agus Yulianto 0835030723 Sri Rahayu 0835030729 Dody Kurniawan 09.05.52.0005 Ferra Charolina 09.05.52.0012 Wahyu Nur Ohri 09.05.52.0021 Poespita Rina Savitri S 09.05.52.0023 Nadia Fatimah 09.05.52.0085 Yulia Sri Rahayu 09.05.52.0198 Siswo Nurwidodo 10.05.52.0001 Wisnu Aji Nugroho 10.05.52.0040 Eny Tri Astuti 10.05.52.0072 Andry Firmansyah 10.05.52.0100 Eka Nur Kumalasari 10.05.52.0197 Heri Murdianto 10.05.52.0210 Christiono Dwi Anggono 11.05.62.0012 Rossy Alawiyah Drajat Abdillah, Hartawan Aditya Pratama, 13.05.52.0172 Aditya Pratama, 13.05.52.0172 Ahmad Izzuddin Aini Umi Kholifah, 13.05.52.0123 Aini Umi Kholifah, 13.05.52.0123 Alief Muhammad Anggita Wijaya Putri, 15.05.52.0188 Anisa Nike Wulandari, 14.05.52.0298 Anisa Nike Wulandari, 14.05.52.0298 Ansori, Muhammad Saiful Bambang Tugiyono, 13.05.52.0187 Bambang Tugiyono, 13.05.52.0187 Bellar Minus Ricki Turnip, 13.05.52.0239 Bellar Minus Ricki Turnip, 13.05.52.0239 Beny Prastomo, 11.05.52.0035 Citra Permadi, Billy Dani Hari Tunggal Prasetiyo Darono Wikanaji, Darono Dessi Pratiwi, 14.05.52.0024 Dessi Pratiwi, 14.05.52.0024 Devi Kurnia Astuti, 13.05.52.0042 Devi Kurnia Astuti, 13.05.52.0042 Deviana, 14.05.62.0018 Dewan Akbar Shidarta, 12.05.52.0145 Dewan Akbar Shidarta, 12.05.52.0145 Dewi Purnamasari, 15.05.52.0214 Eko Bambang Hadi Prayitno, 14.05.52.0056 Eko Bambang Hadi Prayitno, 14.05.52.0056 Elsa Widyawati, 15.05.52.0350 Endang Sri Wahyuni, 14.05.52.0048 Endang Sri Wahyuni, 14.05.52.0048 Eva Noor Iskandar, 14.05.52.0185 Eva Noor Iskandar, 14.05.52.0185 Fathuddin Noor, Muhammad Febrisari, Fenti Habib Luthfi Yana, 14.05.52.0170 Hakiki, Nurul Halimah Halimah Haryono Haryono Hasmi Ridaningwahyu, 14.05.52.0076 Hasmi Ridaningwahyu, 14.05.52.0076 Hermanto Hermanto Herrysen Suhendra, 12.05.52.0227 Herrysen Suhendra, 12.05.52.0227 Ina Dwi Indrayani, 13.05.52.0224 Ina Dwi Indrayani, 13.05.52.0224 ING Wardana Inna Fachrina Yuliana, 14.05.52.0196 Ira Dwi Andriyani, 14.05.52.0088 Khiyang Mudayanto, 14.05.52.0209 Khiyang Mudayanto, 14.05.52.0209 Kristensia A. Kayame, 11.05.52.0067 Kristensia A. Kayame, 11.05.52.0067 Kurniawan, Eva Lina Agustina, 13.05.52.0105 Lina Agustina, 13.05.52.0105 Linda Kurnia Supraptiningsih Lisa Octaviana, 15.05.52.0134 Lukman Hakim Luthfi, Nur Ahmad M. Fathuddin Noor, M. Fathuddin Mas Ahmad Baihaqi Maskur, Oki Maulidi, M Irfan Mayasari Bekti P, 12.05.52.0127 Mayasari Bekti P, 12.05.52.0127 Megasari Alfiyana, 14.05.52.0280 Megasari Alfiyana, 14.05.52.0280 Meiti Suri Utami, 14.05.52.0013 Meiti Suri Utami, 14.05.52.0013 Mohammad Mohammad Muhammad Nuhudhul Alim, 13.05.52.0235 Muhammad Nuhudhul Alim, 13.05.52.0235 Murija, 14.05.52.0120 Murija, 14.05.52.0120 Nasrul Ilminnafik Noor Cholifah, 14.05.62.0023 Noor Cholifah, 14.05.62.0023 Noor, Muhammad Fathuddin Nova Agustin K.W, 15.05.52.0068 Nur Izza Nafi’ah, 15.05.62.0024 Nurdianto, Dwi Riski Nurkholis Hamidi Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Octaviana Dwiyacita Pujiastuti, 16.05.62.0029 Okky Ishma Khairirina, 14.05.62.0035 Okky Ishma Khairirina, 14.05.62.0035 Purwowibowo Purwowibowo, Purwowibowo Putri, Risma Stasya Rinjani Putri, Rizka Amelia Rahmawati, Savira Rajaza Deva Prabowo, 15.05.52.0331 Rekno Nitasari, 12.05.52.0063 Rekno Nitasari, 12.05.52.0063 Ririn Meylena, 16.05.62.0001 Ririn Meylena, 16.05.62.0001 Safitri, 15.05.52.0094 Sentika Adiguna, 13.05.62.0031 Sholehudin, Moch Sofi Ariyanti, 13.05.52.0068 Sofi Ariyanti, 13.05.52.0068 Sulistyani Utari, 15.05.52.0030 Syech Hariyono Ulifa Muna Amaliya, 14.05.62.0017 Vega Rizkha Agnestiya, 13.05.52.0023 Wahyudiastutik, 15.05.62.0014 Wahyudiastutik, 15.05.62.0014 Wahyuningsih, Erna Yoga Nogiasta, 14.05.52.0137 Yulyawan, Eva Kurnia