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Sosialisasi Pajak, Tingkat Pendidikan dan Sanksi Pajak terkait dengan Kepatuhan Wajib Pajak UKM Narti Eka Putri; Nurhasanah Nurhasanah
Jurnal Ekonomi Vol 28 No 02 (2019): [Jurnal STEI Ekonomi - JEMI] Vol. 28 No. 02 (Desember - 2019)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia (BPJP - STIE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (556.58 KB) | DOI: 10.36406/jemi.v28i02.252

Abstract

This study aims to examine the effect of tax socialization, education level and tax sanctions on SME entrepreneurs. Respondents from this study were SME entrepreneurs in the East Manggar Belitung area as many as 353 people. This study uses a quantitative method in which the determination of the sample uses a purposive sampling method. The data used is primary data collected through a questionnaire. This research uses multiple regression analysis for hypothesis testing and instrument testing is analyzed using validity and reliability tests. The results of this study prove that tax socialization, tax sanctions partially have a positive and significant effect on SME taxpayer compliance. Meanwhile, the level of education is not significant to the compliance of SME taxpayers in East Manggar Belitung.
THE EFFECT OF AUDITORS' EXPERIENCE, WORKLOAD PRESSURE, AND GENDER ON AUDIT QUALITY Narti Eka Putri; Syifa Fauziah
JURNAL MITRA MANAJEMEN Vol 14, No 1 (2023): Jurnal Mitra Manajemen
Publisher : JURNAL MITRA MANAJEMEN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/jmm.v14i1.1032

Abstract

This study aims to analyze the relationships between Auditor's Experience, Workload Pressures, and Gender on Audit Quality. The method used is the survey method with the correlational approach. At the same time, the research data was obtained from instruments distributed to 110 auditors who worked at a public accounting firm in South Jakarta and listed on the Financial Service Authority. In addition, the statistical testing result in the first hypothesis showed that Auditors' Experience has a significant effect on Audit Quality, and the second hypothesis showed that Workload Pressure does not affect Audit Quality. In contrast, Gender does not have a significant effect on Audit Quality. The F-test showed that Auditors' Experience, Workload Pressure, and Gender simultaneously affect the Audit Quality Keywords:  Auditors’ Experience, Workload Pressure, Gender, Audit Quality, Public Accounting Firm.
Pengaruh PKB, PBB-P2, dan BPHTB terhadap PAD DK Jakarta periode 2019-2024 Ahmad, Fandi; Narti Eka Putri
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

This study aims to determine: (1) the effect of Motor Vehicle Tax (PKB), (2) the effect of Rural and Urban Land and Building Tax (PBB-P2), (3) the effect of Duty on the Acquisition of Land and Building Rights (BPHTB), and (4) the combined effect of Motor Vehicle Tax (PKB), Rural and Urban Land and Building Tax (PBB-P2), and Duty on the Acquisition of Land and Building Rights (BPHTB) on Regional Original Revenue (PAD) of DKI Jakarta Province for the 2019–2024 period. This research is a quantitative study with a descriptive approach. The data used are secondary data in the form of reports on the realization of PKB, PBB-P2, BPHTB, and PAD revenues for the 2019–2024 period obtained from the Regional Revenue Agency (BAPENDA) of DKI Jakarta Province. The analytical method employed is multiple linear regression using SPSS version 26. The results show that partially, the Motor Vehicle Tax (PKB) has a significant effect on Regional Original Revenue (PAD). Meanwhile, the Rural and Urban Land and Building Tax (PBB-P2) and the Duty on the Acquisition of Land and Building Rights (BPHTB) do not have a significant effect on Regional Original Revenue (PAD). However, simultaneously, the results indicate that the Motor Vehicle Tax (PKB), Rural and Urban Land and Building Tax (PBB-P2), and Duty on the Acquisition of Land and Building Rights (BPHTB) together have a significant effect on Regional Original Revenue (PAD).