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PERANCANGAN SISTEM KEUANGAN DI PUSKESMAS KARANGAWEN II DEMAK Subroto, Vivi Kumalasari; Endaryati, Eni
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 17 No. 1 (2024): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v17i1.1973

Abstract

In connection with the need for a financial information system, the Karangawen II Demak Community Health Center is a research object that requires such an information system. This is because in carrying out its operational activities, the Karangawen II Demak Community Health Center has not used an adequate financial information system so that track records of income receipts, shopping expenditures and financial balances have not been recorded properly. This of course has an impact on the smooth operational activities of the Karangawen II Demak Health Center and also has an impact on the assessment of current assets owned by the Karangawen II Demak Health Center. To overcome this problem, this financial information system will be developed on a web basis so that it is hoped that it can help the operational activities of the health center.
PENGARUH KEPATUHAN DAN KESADARAN WAJIB PAJAK TERHADAP KEWAJIBAN MEMBAYAR PAJAK ORANG PRIBADI DI KECAMATAN TASIKMADU – JAWA TENGAH Maharani, Maharani; Endaryati, Eni; Kusumo, Haryo; Rokhman, Nur
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 2 (2025): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v18i2.3131

Abstract

This study aims to analyze the effect of taxpayer compliance and taxpayer awareness on the obligation to pay individual income taxes in Tasikmadu District. Taxes are the primary source of state revenue; therefore, compliance and awareness play a crucial role in optimizing tax collection. However, the compliance level of individual taxpayers in Tasikmadu District remains suboptimal, as many taxpayers have not fulfilled their obligations accurately and on time. This research employed a quantitative approach with a survey method. The population consisted of individual taxpayers registered in Tasikmadu District, and a total of 400 respondents were selected using Slovin’s formula. Data were collected through questionnaires with a Likert scale and analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with the assistance of statistical software. The results indicate that taxpayer compliance has a positive and significant effect on the obligation to pay taxes. Taxpayer awareness also shows a positive and significant effect. Simultaneously, compliance and awareness significantly influence individual tax obligations in Tasikmadu District. The adjusted R² value of 0.420 demonstrates that these two variables explain 42.0% of the variation in tax obligations, while the remaining 58.0% is influenced by other factors not examined in this study. Based on these findings, it is recommended that the Directorate General of Taxes improve tax education and socialization programs, as well as expand the use of technology-based tax services to strengthen taxpayer compliance and awareness. Strengthening these aspects is expected to enhance tax revenue optimization and support sustainable national development.
Co-Authors Agus Priyadi Andreas Heri Kurniawan Desi Setyaratna Sari Efendi Efendi FITRIYASARI, MALIATUL Fransiska Bhoko Irda Yunianto Irdha Yunianto Iwan Koerniawan Kasih Purwantini kumalasari subroto, vivi Kusumajaya, Robby Andika Kusumo, Haryo Maharani Maharani, Maharani Meylia Putri Mawardani Nining Fitriani Nur Rokhman Nur Romdhonah, Fitri Purnamasari, Etika Putra, Johni Eka Setyamurti, Nanik sri wahyuning Sri Wahyuning Sri Wahyuning Sugiarto Sugiarto Sukemi Kamto Sudibyo Tiara Putie Purwitasari Tripuspitorini, Fifi Afiyanti Vivi Kumalasari Vivi Kumalasari Subroto Vivi Kumalasari, Vivi Wiwid Wahyudi