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All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Penelitian Pendidikan Indonesia
Kunti Sunaryo
Universitas Pembangunan Nasional "Veteran" Yogyakarta
Economics, Econometrics & Finance Other

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THE EFFECT OF UNDERSTANDING OF TAX REGULATIONS, TAX SANCTIONS AND TAX RATES ON SMALL MEDIUM ENTERPRISES TAX COMPLIANCE IN BANTUL REGENCY Hana Indah Sari; Kunti Sunaryo; Indra Kusumawardhani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.42 KB) | DOI: 10.25105/jipak.v16i1.6779

Abstract

Small Medium Enterprises (SME) in Indonesia absorb 96% of the workforce and contribute 60% of Indonesia's GDP. This shows the magnitude of potential tax revenue for SME. Government Regulation No. 23 of 2018 which changes the rates to 0.5% is expected to make it easier for SME to comply with their tax obligations. The purpose of this study was to look at the influence between Understanding of Tax Regulations, Tax Sanctions, and Tax Rates on SME Tax Compliance in Bantul Regency This research is used descriptive method.The population in this study were all SME actors in Bantul Regency, and the sample was 100 SME actors in Bantul Regency. The sampling technique used is convenience sampling. The test results of this study indicate that Understanding of Tax Regulations and Tax Rates do not affect the SME Tax Compliance in Bantul Regency. Tax sanctions affect SME Tax Compliance in Bantul Regency
The Role of Soft Skills in Mediating the Relationship between Risk Management Competency and Work Readiness Zuhrohtun Zuhrohtun; Kunti Sunaryo; Sri Astuti; Heri Susanto
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243013

Abstract

This study aims to investigate the impact of soft skills in mediating the relationship between risk management competence and job readiness in students in Yogyakarta. The independent campus learning program is expected to be able to bridge students in preparing for their future. One of the curricula in universities, especially accounting majors, is related to understanding risk management competencies. This analysis is carried out on students majoring in accounting who have obtained lessons related to risk management. This study used random sampling through data collection. Warp PLS is used as an analysis model using path analysis. Organizational risk management, process risk management and standard risk management are the three components used in this study. This study provides empirical evidence that only process risk management can affect soft skills but cannot directly affect student job readiness but process risk management competencies can affect student job readiness if mediated by soft skills. This research provides input to universities to improve the soft skills of prospective graduates so that they have better job readiness
Co-Authors Hana Indah Sari Heri Susanto Indra Kusumawardhani Sri Astuti Zuhrohtun Zuhrohtun