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KEMUDAHAN PENGGUNAAN, KEPERCAYAAN DAN KEAMANAN TERHADAP MINAT NASABAH DALAM MENGGUNAKAN SELF INTERNET PADA TRANSAKSI PEMBAYARAN PAJAK Hendi Prihanto; Selfiani Selfiani; Watriningsih Watriningsih
Jurnal Manajemen dan Bisnis Vol 1, No 2 (2021)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.457 KB) | DOI: 10.32509/jmb.v1i2.2217

Abstract

This study aims to determine the magnitude of the effect on the ease of use, trust and security of customer interest in using the Internet for tax payment transactions. The population of this study is all customers who have a savings account at Bank Mandiri Lemigas Jakarta Branch. Sample selection was done by using the Accidental Sampling method. with the method of collecting data using a questionnaire. The data analysis technique in this study used multiple linear regression test in SPSS. The results of this study partially indicate that ease of use and security have a positive and significant effect on customer interest in using Self Internet in tax payment transactions, while the trust variable has no effect on customer interest in using Mandiri Internet in tax payment transactions.
Influence Of Lifestyle, Product Quality And Brand Image On Purchase Decisions With Health Awareness As Moderating Variables(Case Study Of Healthy Food Products Quaker Oat) Irma yunita; Selfiani
Enrichment : Journal of Management Vol. 12 No. 3 (2022): August: Social Science, Economics
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (993.507 KB) | DOI: 10.35335/enrichment.v12i3.607

Abstract

The purpose of this study was to find out how important the level of public health awareness is to purchasing healthy food decisions by paying attention to lifestyle, product quality and brand image. This research method uses the Sem PlS 3.0 method with primary data in 2022 in the Banten community using a cluster sample of 100 respondents. The research results obtained are that there is a significant relationship between lifestyle and purchasing decisions for Quaker oat products and there is no significant relationship between product quality brand image and lifestyle on purchasing decisions partially. And simultaneously there is no finding of lifestyle, product quality and brand on purchasing decisions. There is no simultaneous ability of the health awareness variable to moderate the relationship between lifestyle, product quality and brand image on purchasing decisions
FAKTOR PENYEBAB KETEPATAN WAKTU PEMBAYARAN PAJAK ORANG PRIBADI Selfiani, Selfiani; Adwimurti, Yudhistira; Prihanto, Hendi
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 4 No 2 (2023): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v4i2.968

Abstract

Ketepatan waktu merupakan faktor penting dalam menyajikan informasi yang relevan. Ketepatan waktu mencerminkan kemampuan untuk mengakses informasi yang dibutuhkan pada saat yang tepat. Sebagai contoh, pengiriman SPT merupakan salah satu contoh informasi yang harus disampaikan sesuai dengan batas waktu yang ditetapkan. Tujuan dari penelitian ini adalah untuk mengevaluasi dampak sanksi pajak pada kepatuhan waktu Wajib Pajak dalam melaporkan kewajiban pajaknya, mengukur pengaruh sistem informasi pada ketepatan waktu Wajib Pajak dalam melaporkan kewajiban pajak, menilai pengaruh pelayanan fiskus pada ketepatan waktu Wajib Pajak dalam pelaporan pajak, serta menganalisis dampak pengetahuan Wajib Pajak pada ketepatan waktu dalam melaporkan kewajiban pajaknya. Penelitian ini menggunakan analisis sebagai kerangka metodologi. Ada 150 responden yang bekerja di Kantor Lion Air yang menjadi subjek penelitian. Uji statistik menggunakan metode analisis regresi linier berganda untuk menguji pengaruh masing-masing variabel melalui uji t sebagai alat uji hipotesis. Hasil penelitian menunjukkan bahwa sanksi pajak, sistem informasi, pelayanan fiskus, dan pengetahuan Wajib Pajak memiliki dampak positif pada ketepatan waktu Wajib Pajak individu dalam melaporkan pajak. Akan tetapi, penelitian ini memiliki keterbatasan karena hanya menggunakan empat variabel, sedangkan faktor lain juga dapat mempengaruhi ketepatan waktu Wajib Pajak dalam pelaporan pajak. Selain itu, dalam pengumpulan data melalui kuesioner, terdapat kemungkinan bahwa respons dari responden tidak selalu mencerminkan situasi sebenarnya.
Pengaruh Model Problem Based Learning Terhadap Kemampuan Berpikir Kreatif Matematis Siswa pada Materi Kubus dan Balok Selfiani, Selfiani; Machmud, Tedy; Resmawan, Resmawan; Ismail, Yamin
Research in the Mathematical and Natural Sciences Vol. 1 No. 2 (2022): May-October 2022
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.116 KB) | DOI: 10.55657/rmns.v1i2.66

Abstract

This study discusses the effect of the Problem Based Learning model on students' mathematical creative thinking skills on cube and cuboid material. The research was carried out using an experimental method involving students of SMP Negeri 3 Limboto Barat as research subjects. The research design used is Post Test Only Control Design. Sampling was carried out using the Simple Random Sampling technique. Measuring mathematical creative thinking ability is done using a test instrument that has met the requirements of item validity and instrument reliability requirements. The results showed that applying the Problem-Based Learning model in learning significantly influenced students' creative thinking skills on cube and cuboid material. This can be seen from students' mathematical creative thinking ability in learning using the Problem-Based Learning model, which is higher than students' mathematical creative thinking ability in direct learning.
PENGARUH PPN, PPnBM TERHADAP DAYA BELI MOBIL PRIBADI DENGAN TARIF PROGRESIF SEBAGAI VARIABEL PEMODERASI Pratiwi, Genta Putri; Selfiani, Selfiani
Jurnal Manajemen dan Bisnis Vol 4, No 1 (2024)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v4i1.4030

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh PPN, PPnBM terhadap Daya Beli Kendaraan Bermotor Roda Empat (Mobil Pribadi) dengan PKB Tarif Progresif sebagai variabel pemoderasi di Jakarta. Dengan sampel sebanyak 126 responden. Metode pada penelitian ini menggunakan metode kuantitatif, dengan menggunakan data kuantitatif bersifat primer yang berasal dari kuesioner. Hasil penelitian menunjukkan bahwa PPN berpengaruh secara positif terhadap daya beli kendaraan, PPnBM tidak berpengaruh terhadap daya beli kendaraan, PKB Tarif Progresif memoderasi PPN tidak berepnagruh terhadap daya beli, PKB Tarif Progresif memoderasi PPnBM tidak berepnagruh terhadap daya beli, dan PKB Tarif Progresif berpengaruh secara positif terhadap daya beli.
PENGARUH IMPLEMENTASI SISTEM PERPAJAKAN TERHADAP TINGGINYA TINGKAT PENGGELAPAN PAJAK Lanori, Tamrin; Selfiani, Selfiani
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3374

Abstract

Penggelapan pajak ialah suatu usaha menghindari pajak dengan cara illegaI. Penelitian ini bertujuan untuk menjelaskan pengaruh implementasi sistem perpajakan, pemeriksaan pajak dan keadilan pajak terhadap penggelapan pajak pada KPP dibawah Kanwil Jakarta Selatan II. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah data primer. Objek yang digunakan adalah para Aparatur Sipil Negara (ASN) yang bekerja di KPP dibawah Kanwil Jakarta Selatan II. Metode yang digunakan untuk pengambilan sampel adalah metode simple random sampling dan mengambil 152 sampel dari minimal sampel data yang diperlukan 150 sampel. Penelitian ini diuji menggunakan sistem SEM-PLS (Structural Equation Model-Partial Least Square dan data diuji menggunakan software SmartPLS. Hasil penelitian menunjukkan bahwa tiap variabel implementasi sistem perpajakan, pemeriksaan pajak dan keadilan pajak berpengaruh pada penggelapan pajak di KPP dibawah Kanwil Jakarta Selatan II.
PENGARUH ELEKTRONIK PENOMORAN FAKTUR PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI DAN KEPATUHAN WAJIB PAJAK Selfiani, Selfiani; Wizanasari, Wizanasari; Sriyani, Nani; Fitrianti, Dini; Lumbantobing, Sabar Pardamean; Minarni, Sarida
Jurnal Manajemen dan Bisnis Vol 3, No 2 (2023)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v3i2.3423

Abstract

Penelitian ini bertujuan untuk mengetahui besarnya pengaruh elektronik penomoran faktur e-nofa pajak terhadap penerimaan pajak pertambahan nilai dan kepatuhan wajib pajak dalam membayar pajak pada Kantor Pelayanan Pajak Pratama Matraman Jakarta Timur. Pemilihan sampel dilakukan dengan menggunakan metode Accidental Sampling. Data penelitian ini dikumpulkan dari wajib pajak yang membayar pajak dan terdaftar sebagai wajib pajak di Kantor Pelayanan Pajak Pratama Matraman Jakarta Timur. Jumlah sampel yang digunakan sebanyak 100 responden. Teknik sampel yang digunakan adalah regresi sederhana dalam SPSS ver. 24. Hasil penelitian ini secara parsial membuktikan variabel elektronik penomoran faktur e-nofa pajak yang diukur dengan pengajuan, syarat setelah keluarnya kode aktivasi dan password dan hambatan yang terjadi saat melaksanakan e-nofa terhadap penerimaan pajak pertambahan nilai berpengaruh positif dan signifikan, sedangkan variabel elektronik penomoran faktur e-nofa pajak yang diukur dengan pengajuan , syarat setelah keluarnya kode aktivasi dan password dan hambatan yang terjadi melaksanakan e-nofa terhadap kepatuhan wajib pajak dalam membayar pajak berpengaruh positif dan signifikan. Sedangkan secara simultan membuktikan elektronik penomoran faktur e-nofa pajak berpengaruh positif dan signifikan terhadap penerimaan pajak pertambahan nilai dan kepatuhan wajib pajakĀ 
Penggunaan System E-filling untuk Penyampaian Surat Pemberitahuan Wajib Pajak Orang Pribadi Selfiani, Selfiani; Lumbantobing, Sabar Pardamean; Rachmawati, Arifah; Surya, Patricia Kartika
Jurnal Manajemen dan Bisnis Vol 4, No 1 (2024)
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jmb.v4i1.3972

Abstract

This research aims to investigate the influence of tax sanction and e-filing system utilizing with internet comprehension as moderator variable to taxpayer compliance in conveying the individual notification letter (SPT). Data of this research was collected by using questionnares (primary) given to taxpayers are at KPP Pratama Kebayoran Baru Tiga with simple random sampling method, while the method of data analyzing used deskriptive statistical tests, the quality of data test, normality test, multicoliniearity test and heteroscedastisity test. The method of analysis used multiple regression analysis, in the hypothesis test are multiple coefisien determination test, t test and f test. moderated regression analysis.The result of this research showed that tax sanction does not give the significant influences to taxpayer compliance, While the e-filing system utilizing gives significant influences to taxpayer compliance, so does the internet comprehension strengthens the relationship between the e-filing system utilizing to taxpayer compliance.
MANAJEMEN PERSEDIAAN BAHAN BAKU ABON IKAN TUNA PADA UKM SOFIE LOCALFOOD DI KOTA PALU Selfiani, Selfiani; Tomy, John; Hatmi, Wira
AGROTEKBIS : JURNAL ILMU PERTANIAN (e-journal) Vol 11 No 1 (2023): Februari
Publisher : Fakultas Pertanian, Universitas Tadulako

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

Abstract

Sofie Home Industry is a Small-Medium business operating in the agro-industry sector, specializing in the production of shredded fish using tuna as its primary raw material. The objectives of this research were to determine the optimal procurement quantities for raw materials, to establish the required safety stock levels in the production process, and to identify the appropriate time for placing back orders to ensure a smooth supply of raw materials for the shredded tuna business at Sofie Home Industry. The findings of the study revealed that the average Economic Order Quantity (EOQ) for shredded tuna raw materials during January-December 2020 was 104.65 kg, with an average purchase frequency of 8.16 times. The safety stock for raw materials maintained by Sofie's Home Industry was consistently set at 53.92 kg. Additionally, during January-December 2020, the Reorder Point for raw materials at Sofie's Home Industry was established at an average inventory level of 265.65 kg in the freezer. The total cost incurred by Sofie's Home Industry for the supply of tuna raw materials was averagely IDR 64,127.73 per kg.
THE EFFECT OF HUMAN CAPITAL ON FINANCIAL PERFORMANCE WITH CORPORATE SUSTAINABLE GROWTH AS A MODERATING VARIABLE Selfiani, Selfiani
Jurnal Akuntansi, Keuangan, Pajak dan Informasi (JAKPI) Vol 4, No 1 (2024)
Publisher : Unversitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/jakpi.v4i1.4086

Abstract

In facing the era of globalization which is marked by the rapid development of the economy in Indonesia today, companies can further improve their performance in order to survive in the face of economic developments that are always changing rapidly and dynamically. In the face of an economy that is always changing rapidly and dynamically, companies can also grow companies in a sustainable manner. To test and analyze the influence of Human Capital on Financial Performance. To test and analyze the effect of Corporate Sustainable Growth on moderating the relationship between Human Capital and Financial Performance. The population in this study are Property and Real Estate companies listed on the Indonesia Stock Exchange (IDX). A sample of 35 companies from 100 Kompas100 Index companies listed on the Indonesia Stock Exchange in 2021. This study uses a quantitative approach and tools for hypothesis testing using SPSS software. With classical assumption test, normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The results of this study are multiple regression analysis that human capital has a greater influence on financial performance than the company's sustainable growth. Human capital has a positive effect on financial performance, Corporate Sustainable Growth strengthens the relationship between Human Capital and Financial Performance.