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All Journal Jurnal Gizi Jurnal Penelitian dan Evaluasi Pendidikan SOCA: Jurnal Sosial Ekonomi Pertanian INFERENSI Jurnal Studi Sosial Program Pascasarjana P-IPS Jurnal Tekun Jurnal Gizi dan Dietetik Indonesia (Indonesian Journal of Nutrition and Dietetics) Jurnal Pertanian Agros The Accounting Journal of Binaniaga Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal ULTIMA Accounting YUME : Journal of Management Seminar Nasional Lahan Suboptimal JOURNAL OF SPORT EDUCATION (JOPE) Jurnal Pembelajaran Biologi : Kajian Biologi dan Pembelajarannya Jurnal Sekretari Universitas Pamulang Grouper: Jurnal Ilmiah Perikanan Budimas : Jurnal Pengabdian Masyarakat Indonesian Science Education Research (ISER) Prosiding Konferensi Nasional PKM-CSR PENGABDIAN SOSIAL Dewantara: Jurnal Pendidikan Sosial Humaniora Termometer: Jurnal Ilmiah Ilmu Kesehatan Dan Kedokteran Diagnosa: Jurnal Ilmu Kesehatan dan Keperawatan Jurnal Mahasiswa Ilmu Kesehatan Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara Hakim: Jurnal Ilmu Hukum dan Sosial Jurnal Sains Student Research Maslahah: Jurnal Manajemen dan Ekonomi Syariah Causa: Jurnal Hukum dan Kewarganegaraan Inovasi Kesehatan Global International Journal of Law, Crime and Justice Moral : Jurnal Kajian Pendidikan Islam Prosiding Seminar Nasional Ilmu Hukum Proceeding International Collaborative Conference on Multidisciplinary Science Jurnal Hukum dan Sosial Politik

Waluyo Waluyo

Unknown Affiliation

Author-ID : 411824

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Physics Public Health Social Sciences Veterinary Other

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FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK, DENGAN PENDEKATAN PERILAKU DAN ETIKA (Studi Empiris Pada Perusahaan PMA Yang Terdaftar Di Kanwil DJP Jakarta Khusus) Deden Tarmidi; Waluyo Waluyo
TEKUN: Jurnal Telaah Akuntansi dan Bisnis Vol 5, No 1 (2014)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/tekun.v5i1.276

The purpose of this research is examine the factors that affect tax compliance, with the approach Theory of Planned Behavior (TPB) and ethics. The fact that tax compliance is still low in Indonesia, including foreign investment companies (PMA). Variables used for this research based on some previous research such as Schifter and Ajzen (1985), Ajzen (1991), Recker (1994), Hanno and Violette (1996), Blanthorne (2000), Bobek and Hatfield (2003) Ajzen and Fishbein (2005), Trivedi et. al. (2005), Mustikasari (2007), Hutagaol (2007), Harinurdin (2009), Wangsa (2009), Ernawati and Purnomosidhi (2011), and Damayanti (2012) with slight modification. The samples of this research consisted of one hundred and fifty tax professional as a representative of foreign investment company (PMA) in Kanwil DJP Jakarta Khusus. Structural Equation Modeling (SEM) was used for data analysis. The result showed that ethics of tax professional as PMA representative contributes a significant positive to tax compliance. The empirical results show that in order to improve tax compliance behavior of taxpayers, ethics in environment must continue to growed, Directorate General of Taxation can conduct a psychological approach to the taxpayer in order to further improve compliance in implementing their taxation . Keywords: Theory of Planned Behavior, Ethics, Tax Compliance

PENGARUH KEPEMIMPINAN DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PADA PT. PELINDO IV (PERSERO) CABANG MAKASSAR Surya Kelana Basri; Rusdiaman Rauf; Waluyo Waluyo
YUME : Journal of Management Vol 4, No 2 (2021)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.2568/yum.v4i2.1087

ABSTRAK Tujuan Penelitian ini adalah untuk mengetahui seberapa besar pengaruh kepemimpinan dan komunikasi terhadap kinerja karyawan pada PT. Pelindo IV (Persero) Cabang Makassar. Data penelitian ini diperoleh dari pembagian kuesioner (primer) kepada para karyawan PT. Pelindo IV (Persero) Cabang Makassar dengan mengambil sampel sebanyak 110 responden. Metode analisis yang digunakan adalah analisis regresi linear berganda, dengan menggunakan uji F dan uji t.Dari hasil penelitian ini menunjukkan bahwa: (1) kepemimpinan dan komunikasi secara simultan berpengaruh positif dan signifikan terhadap kinerja karyawan, (ii) kepemimpinan secara langsung dan parsial mempunyaipengaruh positif dan signifikan, dan (iii) komunikasi secara langsung dan parsial berpengaruh positif dan signifikan. Kata kunci: Kepemimpinan; komunikasi; kinerja karyawan. ABSTRACT The purpose of this study was to determine how much influence leadership and communication have on employee performance at PT. Pelindo IV (Persero) Makassar Branch. This research data was obtained from the distribution of questionnaires (primary) to the employees of PT. Pelindo IV (Persero) Makassar Branch by taking a sample of 110 respondents. The analytical method used is multiple linear regression analysis, using the F test and t test.The results of this study indicate that: (1) leadership and communication simultaneously have a positive and significant effect on employee performance, (ii) direct and partial leadership has a positive and significant effect, and (iii) direct and partial communication has a positive and significant effect. Keywords: Leadership; communication; employee performance.

THE EFFECT OF GOOD CORPORATE GOVERNANCE ON TAX AVOIDANCE: EMPIRICAL STUDY OF THE INDONESIAN BANKING COMPANY Waluyo Waluyo
The Accounting Journal of Binaniaga Vol 2, No 02 (2017): December 2017
Publisher : STIE Binaniaga

The purpose of this study aims to examine the effect of corporate governance on tax evasion. Corporate governance is proxied represented by the audit committee, the proportion of independent board of commissioners, institutional ownership and audit quality. Tax evasion is measured by the size of the gap of an effective tax rate. This study uses quantitative research design and data from the Finance Authority Service / OJK listed on the Indonesia Stock Exchange. By using purposive sampling in the observation period of 2013-2016, it has obtained 92 observations. The Data has been analyzed by using ordinary least square regression model. Regression results has identified that the proportion of independent board of commissioners and corporate performance have negatively affected tax evasion. Audit committees, audit quality and the size of company positively affected tax evasion. However, the institutional ownership has had no significant effect on tax evasion. These results have indicated that some of the mechanisms of corporate governance in Indonesia have been effective according to its function for the shareholders.Keywords: tax avoidance, corporate governance, audit committee, the proportion of independent board of commissioners, ownership institutional, audit quality.

THE EFFECT OF ADDITION OF TAXPAYERS NUMBER, TAX AUDIT, TAX BILLING, AND TAXPAYERS COMPLIANCE TOWARD TAX REVENUE Waluyo Waluyo
The Accounting Journal of Binaniaga Vol 1, No 01 (2016): June 2016
Publisher : STIE Binaniaga

The purpose of this research is to examine the effect of addition of Taxpayer Number, Tax Audit, Tax Billing and Taxpayer Compliance toward tax revenue in simultaneously and partially. This research is done by using a multiple linear regression analysis model. The object of this research are tax office Tigaraksa for the period of 2009-2012. Data are collected from annual report of Tax Office Tigaraksa for the period of 2009-2012, consist of the number of additionaltaxpayer, number ofeffectivetax payers, the realization oftax assessments, the amount oftax arrears,number ofactual disbursement oftax arrears,tax revenue target,tax revenue, andthe reportednumber oftax returns. The results of this research are (1) increasing the number of taxpayers effect on tax revenue, (2) tax audit effect on tax revenue, (3) tax billing has no effect on tax revenue, (4) tax compliance effect on tax revenue, (5) the addition of the taxpayer, tax audits, tax billing and tax compliance simultaneously affect the tax revenue.Keywords: Addition Taxpayer Number, Tax Audit, Tax Assessment, Tax Compliance, Tax Revenue.

Usahatani Padi Inpari 42 di Lahan Tadah Hujan Kabupaten Ogan Komering Ilir Sumatera Selatan Waluyo Waluyo; Suparwoto Suparwoto; Atekan Atekan
Seminar Nasional Lahan Suboptimal 2020: Prosiding Seminar Nasional Lahan Suboptimal ke-8 “Komoditas Sumber Pangan untuk Meningkatkan K
Publisher : Pusat Unggulan Riset Pengembangan Lahan Suboptimal (PUR-PLSO) Universitas Sriwijaya

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

Waluyo W, Suparwoto S, Atekan A. 2020. Rice farming of inpari 42 in rainfed land, ogan komering ilir district, South Sumatra. In: Herlinda S et al. (Eds.), Prosiding Seminar Nasional Lahan Suboptimal ke-8 Tahun 2020, Palembang 20 Oktober 2020. pp. xx. Palembang: Penerbit & Percetakan Universitas Sriwijaya (UNSRI).Superior varieties are one of the technological components that have a real role in increasing the production and quality of agricultural commodities, including superior varieties that are adaptive and have high yield potential in rainfed land. The purpose of this study was to determine the productivity and feasibility of farming Inpari 42 rice in rainfed rice fields. The research was conducted in Lubuk Seberuk Village, Lempuing Jaya Sub District, Ogan Komering Ilir District , South Sumatra, starting from December 2019 to May 2020. Locations and farmers were chosen intentionally. The demonstration plot was carried out on a 2 hectare farmer's land with tandur jajar legowo technology and balanced fertilization involving 2 farmers. Data collection method is by keeping farm record. The parameters observed were productivity, labor force and farm costs. The financial analysis of rainy season rice farming provides a value of profit over cash or a total cost of IDR 22,025,000 with B/C ratio of 2.51. So the superior variety of Inpari 42 rice grown in rainfed rice can be developed on a wider scale.

Adaptasi Varietas Inpari dan Inpara di Rawa Lebak Dangkal dan Tengahan di Desa Berkat Kabupaten Ogan Komering Ilir, Sumatera Selatan Suparwoto Suparwoto; Suri Emma; Waluyo Waluyo
Seminar Nasional Lahan Suboptimal 2018: Prosiding Seminar Nasional Lahan Suboptimal "Tantangan dan Solusi Pengembangan PAJALE dan Kela
Publisher : Pusat Unggulan Riset Pengembangan Lahan Suboptimal (PUR-PLSO) Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (542.123 KB)

Suparwoto et al, 2019. Adaptation of Inpari and Inpara Varieties in Shallow and Middle Swampy Lands in the Berkat Village Ogan Komering Ilir District, South Sumatra. pp. 13-20. Varieties are one of the most environmentally friendly, safe and low-cost technologies that farmers can reach in increasing national rice needs, in order to keep pace with the ever-increasing population growth. This activity is conducted in Berkat Village, Sirah Pulau Padang Subdistrict, Ogan Komering Ilir District (OKI), Sumatera Selatan, in dry season of 2016. The purpose was to obtain varieties that could adapted in shallow swampy lands and middle swampy lands with high production. Inpari 15, Inpari 22, Inpari 30 and Inpara 4 are labeled purple (SS class), urea fertilizer, SP-36, KCl, pesticide, herbicide and tarpaulin. In addition the required tools include: hand tractor, meter, scales, machetes, hoes, sprayer. The varieties studied were 4 varieties consisting of Inpari 15, Inpari 22, Inpari 30 and Inpara 4. The method used direct observation in the field, assessment area of 0.5 hectare, each typology 0.25 ha. Fertilizer dosage 150 kg Urea, 100 kg SP-36 and 100 kg KCl / ha. Nursery done 2-3 times moved to adjust the water level so the age of the seedlings reaches 45 days after spread. The variables observed were: plant height, number of productive tillers, panicle length, number of grains per panicle, the number of filled grain per panicle, and production. Observational data are tabulated and analyzed descriptively. The results showed that the production of Inpari 15, Inpari 22, Inpari 30 and Inpari 4 grains in shallow swampy lands ranged from 3.4 to 3.8 tons gkp / ha, better than the production of middle swampy lands, ranging from 2.2 to 2.9 tons gkp / ha, because the swamp in the middle reaches dryness.

PENGARUH TATA RUANG KANTOR DAN EFISIENSI KINERJA PEGAWAI TERHADAP MUTU PELAYANAN DI BALAI BESAR PENGEMBANGAN PENJAMINAN MUTU PENDIDIKAN VOKASI (BBPPMPV) BISNIS DAN PARIWISATA, SAWANGAN-DEPOK Waluyo Waluyo; Harjoyo Harjoyo; Siti Zubaidah
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 4 No. 3 (2021): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v4i3.346

The purpose of this study is to determine the effect of office layout on service quality and efficiency of employee performance on service quality and to determine the effect of office layout and employee performance efficiency simultaneously on service quality. This study uses quantitative methods to determine the relationship between variables in a population. The research sample was 67 people from a total population of 204 people. Sampling was carried out using a stratified random sampling technique based on the demographics of the respondents. The demographics of the respondents in this study included gender, age, years of service, and education level. These demographic factors are seen as influencing the quality of service which is the topic of this research. The results showed that the Fcount was 217.416 with a significance of 0.000. Testing by comparing sig = 0.000 < a = 0.05, as well as testing by comparing the calculated F value = 217.416 > Ftable = 3.140. Based on the test results, it can be concluded that together there is a significant influence between Office Layout and Employee Performance Efficiency on Service Quality.

Pengaruh Jumlah Wajib Pajak, Luas Lahan, Jumlah Bangunan, Dan Laju Inflasi Terhadap Penerimaan Pajak Bumi Dan Bangunan (PBB) Afriyanah Afriyanah; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 7 No 1 (2015): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

The purpose of this study was to examine the effect of the total taxpayers, land area, the total of buildings, and inflation rate for land and building tax (PBB). In this study, the total taxpayers is measured by the number of taxpayers based on Surat Tanda Terima Setoran, land area and the number of buildings based on the Surat Pemberitahuan Pajak Terutang, and the rate of inflation based on the Consumer Price Index for expenditure group.The object of this research is the receipt of PBB in each district in the city of Tangerang from period 2010 to 2013. The sample was selected using all of the population as a sample and secondary data used in this study were analyzed using multiple regression method. In total there are 13 districts in the city of Tangerang observed by the researcher.The results of this study are the total of taxpayers, land area, and the total of buildings individually have a significant influence on the receipt of PBB, while the result for inflation rate is not significant. The total of taxpayers, land area, total of buildings, and inflation rate have significant influence on the receipt of PBB simultaneously. Keywords: Inflation rate, Land and Building Tax (PBB) revenues, land area, total of buildings, total taxpayers.

Pengaruh Persepsi Wajib Pajak Orang Pribadi Atas Sanksi Perpajakan Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Perpajakan Nancy Marchelly; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 2 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). As a revenue dominant source for APBN derived from tax sector. The main objective of this study is to analyze the effect of tax sanctions and tax service quality on individual tax compliance. This study focus on individual entrepreneurs tax payer those registered at the Primary Tax Office Tigaraksa (KPP Pratama Tigaraksa) especially in Gading Serpong Tangerang. Samples were selected by convenience sampling method, the data used in this study is primary data. The results show indicate (1) tax sanction has significantly affect to individual tax compliance, (2) tax service quality has significantly affect to individual tax compliance, (3) tax sanction and tax service quality have significantly affect to individual tax compliance. Keywords: Tax penalty, tax service quality, individual tax compliance

Pengaruh Jumlah Penerbitan Surat Teguran, Surat Paksa, Dan Surat Sita Terhadap Penerimaan Pajak Kantor Pelayanan Pajak Tangerang Selatan Andrianto Saputra; Waluyo Waluyo
Ultima Accounting : Jurnal Ilmu Akuntansi Vol 4 No 1 (2012): Ultimaccounting: Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Tax Revenue is one of the most important sources of revenue for making the state expenditure budget (APBN). The purpose of this study is to analyzing the influences of issuance Warning Letter (Surat Teguran), Letter of Tax Compulsion (Surat Paksa), and Confiscation Letter (Surat Sita) in partially and simultaneously to the tax revenue. Objects in this research are Tax Service Office (Kantor Pelayanan Pajak Pratama) Serpong and Tigaraksa at South Tangerang Tax Service Office for the period 2008-2011, the sample is selected by Convience Sampling Method. The data used in this research are numbers of Warning Letter, Letter of Tax Compulsion, and Confiscation Letter based on tax assisment letter (Surat Ketetapan Pajak) and Tax Collection Letter (Surat Tagihan Pajak) and Also Tax Revenue issued by the Tax Service Office serpong and Tigaraksa The result of this study are (1) Issuance of Warning Letter has not significant influenced to tax revenue, (2) Issuance of Letter of tax Compulsion has significant influence to tax revenue, (3) Issuance of Confiscation Letter has not significant influence to tax revenue, and (4) In Simultaneously Issuance of Warning Letter, Letter of Tax Compulsion, and Confiscation Letter has significant influence to tax revenue. Keyword: Confiscation Letter, Letter of Tax Compulsion, Tax Revenue, Warning Letter

Co-Authors Adhiningdyah Mulyani Taufiqs Aef Permadi Afif Luthfi Afriyanah Afriyanah AG Tamrin Agustiana Agustiana Ajeng Fitrianingrum Andra Noviana Andrianto Saputra Angky Soedrijanto Anis Rahmawati Aryanti Nurhidayati Asianto Nugroho Atekan Atekan Auliya Dwiyanti Avin Giovanus Ayu Intan Sari Budi Siswanto Cahyo Muarif Wibowo Pratama Danang Tulus Prasetya Deden Tarmidi Dewi Oktaviani Dwi Ratna Ningsih Eka Della Amel Nur Samsu Elza Ismail Erika Dewi Noorratri Fatma Ulfatun Najicha Fenthy Marlina Safitri Fery Lusviana Widiany Fitrotun Nahdiyah Halim Betta Sugiri Hari Kusuma Yuda Tama Harjoyo Harjoyo Hartati Hartati Hasruddin Hasruddin Hermawati Sholeh Ida Nugroho Saputro Ika Silvitasari Ismirah Ismirah Joni Karman Jumakir Jumakir Lavenia Herawan Liski Andari Noskivianti Luluk Afiatuz Zahro Maria Ulfa Melyana Okta Apriani Muhammad Renaldi Aditya Putra Nancy Marchelly Nani Nuraini Sarah Nelinda Melando Norma Aprilia Fanni Pius Triwahyudi Puput Nabila Purwono SR R Gunawan Sudarmanto Rahayu Subekti Raihan Ardiansyah Ramadhan Fajar Prasetyo Rifa Putria Larasati Riri Oktarini Riyadi Riyadi Rosanti Pradhita Ramadhani Rosita Candrakirana Rusdiaman Rauf Sabrina Nur Baiti Sapto Hermawan Silfi Indriani Siska Suhartina Siti Zubaidah Sri Sumarni Sudjarwo Sudjarwo Sugiyarto Sugiyarto sunardi sunardi Suparwoto Suparwoto Suparwoto Suparwoto Suri Emma Surya Kelana Basri Susilawati Susilawati Suwandi Suwandi Taufiq Lilo Adi Sucipto Toif Fadzoli Tri Agus Siswanto Wahyu Noviansyah Wasis Sugandha Wida Astuti Yohana Virgiana Zaki Zainal Arifin

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