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All Journal Jurnal Akuntansi Barelang Jurnal Riset Rumpun Ilmu Hewani (JURRIH)
Fany Rahma Sari
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

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PENGARUH FASILITAS E-FILING DAN E-SPT TERHADAP KEPUASAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SPT (Studi Kasus Pada KPP Pratama Kota Batam) Desrini Ningsih; Fany Rahma Sari; Heryenzus Heryenzus
JURNAL AKUNTANSI BARELANG Vol 4 No 1 (2019): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1044.55 KB) | DOI: 10.33884/jab.v4i1.1488

Abstract

The Directorate General of Taxes has provided facilities to taxpayers to report taxes with SPT using e-Filing facilities and e-SPT. E-Filing is an application made by the directorate general of taxes so that taxpayers do not have to bother to queue at the tax service office. While e-SPT is also an application of services made by the directorate general of taxes for taxpayers to be able to report their taxes more easily and not consume a lot of paper. The study was conducted aimed to determine the effect of e-Filing and e-SPT facilities on the satisfaction of individual taxpayers in reporting SPT. The sample used was 400 using the purposive sampling method. The results of this study indicate that e-Filing and e-SPT facilities have a positive and significant influence on taxpayer satisfaction. Evident from the value of t count is greater than t table. The value of t table is 1.966 while the value of t count is obtained for the variable e-Filing facility (X1) 8.624 with a significance of 0,000 and the facility variable e-SPT (X2) 10,899 with a significance of 0,000. Result F shows F count 384,649 with a significant probability of 0,000.
Manfaat Biodigester dalam Mengolah Limbah Perternakan menjadi Biogas sebagai Sumber Energi Baru Terbarukan di Desa Mukti Sari M.Imam Arifandy; Norma Yulistri; Ari Armansyah; Fany Rahma Sari; Mhd. Suryalif Amsyar; Nabila Febrianti; Riski Febriansyah
JURNAL RISET RUMPUN ILMU HEWANI Vol. 4 No. 1 (2025): April : Jurnal Riset Rumpun Ilmu Hewani
Publisher : Pusat riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrih.v4i1.5223

Abstract

Talking about the sustainability of life, humans cannot be separated from their dependence on energy needs. Most of the energy sources that we have used so far are fossil energy sources that are non-renewable. With the high dependence of humans on energy, innovation is needed to minimize energy limitations. One form of new renewable energy that can overcome this is Biogas. Biogas is a gas that can be obtained from the fermentation of livestock waste through technology in the form of an airtight tube called a biodigester which is useful in processing livestock waste into biogas energy. Through research that the group conducted using the literature review method, we found one village in Riau that has succeeded in utilizing biodigester technology to make biogas, namely Mukti Sari Village, Tapung District, Kampar Regency, which has now succeeded in becoming an energy independent village.
Co-Authors Ari Armansyah Desrini Ningsih Heryenzus, Heryenzus M.Imam Arifandy Mhd. Suryalif Amsyar Nabila Febrianti Norma Yulistri Riski Febriansyah