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All Journal IJCCS (Indonesian Journal of Computing and Cybernetics Systems) TEKNIK Nurse Media Journal of Nursing Jurnal Teknik ITS Jurnal Teknik Lingkungan Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik Suhuf Edukasia Islamika Wahana Islamika: Jurnal Studi Keislaman Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Serambi Engineering Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah EduTeach: Jurnal Edukasi dan Teknologi Pembelajaran Tamaddun : Jurnal Pendidikan dan Pemikiran Keagamaan Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Pendidikan Ekonomi, Akuntansi dan Kewirausahaan (JPEAKU) IHSAN : Jurnal Pendidikan Islam Maslahah: Jurnal Manajemen dan Ekonomi Syariah Journal Economic Excellence Ibnu Sina Equivalent : Journal of Economic, Accounting and Management Moneter : Jurnal Ekonomi dan Keuangan Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi La-Tahzan: Jurnal Pendidikan Islam Jurnal Intelek Insan Cendikia Jurnal Ilmiah Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Edukasia Islamika: Jurnal Pendidikan Islam
Badrus Zaman
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Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Social Sciences Other

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PENGARUH DIGITALISASI PAJAK, TINGKAT PENDIDIKAN PEMILIK, INSENTIF PAJAK, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM KOTA KEDIRI Afif Triyang Prasetyo; Badrus Zaman; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.62474

Abstract

This study aims to analyze the effect of tax digitalization, owner education level, tax incentives, and tax sanctions on MSME taxpayer compliance in Kediri City. The study employs a quantitative approach using a survey method. The population consists of MSME owners registered as taxpayers in Kediri City, with a sample of 100 respondents determined using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The findings indicate that, partially, tax digitalization and tax sanctions have a positive and significant effect on MSME taxpayer compliance, whereas the owner's education level and tax incentives do not have a significant effect. Simultaneously, all four independent variables significantly influence MSME taxpayer compliance, with an Adjusted R² value of 72.6%, indicating that 72.6% of the variation in taxpayer compliance can be explained by the proposed model. The novelty of this study lies in integrating both internal and external taxpayer factors to examine the influence of tax digitalization (e-Filing, e-Billing, and Coretax), owner education level, tax incentives, and tax sanctions on MSME taxpayer compliance within the context of Indonesia's modern tax administration.
ANALISIS LAJU PERTUMBUHAN KONTRIBUSI PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, DAN RETRIBUSI PARKIR PADA PENDAPATAN ASLI DAERAH KOTA KEDIRI TAHUN 2020-2025 Orlen Raffa Dzaky Putra Sukmono; Badrus Zaman; Andy Kurniawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 03 (2026): Volume 11 Nomor 03, September 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i03.62854

Abstract

This study analyzes the growth rate and contribution of Hotel Tax, Restaurant Tax, Enter-tainment Tax, and Parking Retribution to the Locally-Generated Revenue (Pendapatan Asli Daerah/PAD) of Kediri City during the 2020-2025 period. The research was motivated by fluctuating realization of these four regional revenue components as parts of PAD. A quanti-tative approach with a descriptive method was used. Data were collected through documen-tation of PAD realization reports obtained from the Regional Finance and Asset Manage-ment Agency (BPKAD) of Kediri City. The population comprised all PAD realization data of Kediri City, while the sample consisted of realization data of Hotel Tax, Restaurant Tax,Entertainment Tax, Parking Retribution, and total PAD of Kediri City for the 2020-2025 period. The results show that the growth rates of the four revenue sources tended to fluctuate. Restaurant Tax provided the largest contribution to PAD, while Hotel Tax, Entertainment Tax, and Parking Retribution still had relatively low contributions. Therefore, optimization of the management and collection of regional taxes and retributions needs to be continuously improved to sup-port the increase of Kediri City's PAD.
Co-Authors Aditya Putra Mahardhika admin admin Aen Hendrawati Afif Triyang Prasetyo Agumda Nur Akbar Andy Kurniawan Ari Sabila Najwa Arum Sekarwati Astriana Dewi Barep Setiaji Chandra Intan Berliana Dahlia Amelia Devi khoirunisa Diah Nurdiwaty Diah Pratiwi Dian Puspita Sari Diva Anif Nafiah Edi Winarko Elviena Wahyuningrum Erna Purwaningtyas Evelyne Hanaseta Falya Hamidah Gaidha Lutfi Fadzilatunnisa Gina Novianti Rahayu GUNTUR WICAKSONO Hery Purnomo Ibna Ridwanika Zahar Ika Bagus Priyambada Ilmilia Nurul Khasanah Islamiyah Nur Hidayati Jahruddin Jahruddin Lina Ariyanti Linawati Lintang Tyas Perdana lisa sari Lucky Andoyo M. Arief Budihardjo Mareta Selvia Riswahyuning Mar`atus Solikah Moch. Ardan Al Mahdi Arifin Mochamad Arief Budihardjo Mochtar Hadiwidodo Muhammad Zacky Ramadhani Muhammad Zaki Firman Ilhami Nadia Fika Nurrahama Nafiah, Diva Anif Novita Aristawati Safitri Nurandani Hardyanti Nurul Khoiriyah Oktaviana Indriastuti Orlen Raffa Dzaky Putra Sukmono Puji Astuti Puspita, Erna Ramaditya Rizqiawan Al Achmad Risalatun Nisa’ Febryanti Risna Widya Rachmanila Salmaa Rihhadatul ‘Aisy Sandra Anggita Sari Sardono Sarwito Sari Sudarmiati SIGIT PUJI WINARKO Silvy Margarheta Siti Mufidah Sri Sumiyati Syafrudin Syafrudin Syahidah Asma Amanina Ulil Amri Mustaghfirin Widi Widayat Wiji Ziila Pratna Yenny Dwi Artini Zuairiyah Zuairiyah