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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Indonesian Journal of Society Development (IJSD)
Dina Indah Permatasari
Universitas Quality Berastagi
Humanities Education Social Sciences

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Analisis Pengaruh Kualitas Sistem Informasi Akuntansi Terhadap Penerimaan Teknologi Di Sektor UKM Medan Dengan Pendekatan Model TAM Dina Indah Permatasari; Eni Duwita Sigalingging
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 13 No. 03 (2022): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v13i03.41310

Abstract

The purpose of this study was to analyze the effect of taxpayer awareness, public services, and tax sanctions on motor vehicle taxpayer compliance at the UPT office. SAMSAT Karo Regency, To find out whether tax knowledge can moderate the relationship between taxpayer awareness, public services, and tax sanctions on motor vehicle taxpayer compliance at the UPT office. SAMSAT Karo Regency. This research belongs to the type of causality research, namely to examine the causal relationship between taxpayer awareness, public services and tax sanctions, which is moderated by tax knowledge. This type of research data is primary data because it is carried out by means of field studies by distributing questionnaires. The data analysis technique used in this study is using SPSS Version 22.The results showed thattaxpayer awareness, public services, and tax sanctions positive and significant to motor vehicle tax compliance at the UPT office. SAMSAT Karo Regency.Tax knowledgecan moderate the relationship between taxpayer awareness, public services, and tax sanctions on motor vehicle taxpayer compliance at the UPT office. Karo District SAMSAT
Socialization of Making RAB for Infrastructure Development in Lau Gumba Village Asri Afriliany Surbakti; Yunita Eriyanti Pakpahan; Dina Indah Permatasari; Aroli Harefa; Hosea Tarigan; Enjellia Noventin Br Tarigan
Indonesian Journal of Society Development Vol. 2 No. 4 (2023): August, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijsd.v2i4.5592

Abstract

The village government receives Village Funds from the central government, part of which is used for infrastructure development in the village. In order for construction to be carried out in villages, it was previously planned that the amount of funds needed so that the infrastructure development funds could be transferred by the central government to village accounts. The amount of planned costs is called the budget plan (RAB). Considering that every year there are infrastructure developments originating from village funds, every year an RAB is also made, in which most of the village infrastructure RAB is designed by a third party (consultant). It's a good idea for the village community to be able to make RAB in order to reduce the cost of hiring consultant services to make RAB, so that the costs previously allocated for hiring third party services can be converted to other village activities
Co-Authors Aroli Harefa Asri Afriliany Surbakti Enjellia Noventin Br Tarigan Hosea Tarigan Sigalingging, Eni Duwita Yunita Eriyanti Pakpahan, Yunita Eriyanti