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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi
Risnaningsih Risnaningsih
Universitas Tribhuwana Tunggadewi
Economics, Econometrics & Finance

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Dampak Dwelling Time Terhadap Kegiatan Impor Di KPPBC TMP Tanjung Perak Jawa Timur Risnaningsih Risnaningsih; Evania Ristanti Liwu
Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Vol 18, No 2 (2022): October
Publisher : Research Institution and Community Service Universitas Wijaya Kusuma Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30742/equilibrium.v18i2.2102

Abstract

The purpose of the research is to directly determine the effect of dwelling time on import activities in import tax receipts at the Tanjung Perak Middle Type Customs and Excise Supervision and Service Office in East Java province. In this research, the method used is descriptive quantitative, while in determining the sample to be carried out is to use total sampling so that the sample in this research will be obtained with 5 years of observation data. The data in this study uses reports on dwelling time and import tax receipts for the 2016–2020 period. In this research, the data analysis technique used is multiple linear regression analysis. The results found in the research are that dwelling time has a significant effect on import activities on import tax receipts at KPPBC Type Madya Customs Tanjung Perak with a value of t = 7.529, meaning that the more effective dwelling time will determine the increase in import activities so as to increase the revenue side of import taxes. It can be said that time dwelling can directly have an impact on the level of fluency in carrying out trade globally, which is more specifically on imports, therefore to be able to maximize the level of import tax revenue, it can be classified into several parts, including taxes in the context of imports and import duty.
Analisis Kebermanfaatan Dan Kemudahan Wajib Pajak Pada Dosen Tetap Universitas Tribhuwana Tunggadewi Malang Dalam Penggunaan e-filling Sebagai Sistem Pelaporan SPT Tahunan Secara Elektronik Risnaningsih Risnaningsih; Hendrik Suhendri; Lutfiyanto Lutfiyanto
JEMAP Vol 5, No 2: Oktober 2022
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v5i2.4752

Abstract

The purpose of this study was to find out how taxpayers respond to the usefulness and convenience of e-filling as an annual tax return reporting system. The object of this research is a permanent lecturer at Tribhuwana Tunggadewi University. The method used in this research is descriptive qualitative. The sampling technique used the Slovin formula and obtained 36 respondents. Collecting data in this study through questionnaires and interviews. The data analysis used in this study used descriptive analysis using percentages. The results show that for the usefulness of e-filling, e-filling is categorized as very useful with a percentage of 88% and for ease of e-filling, e-filling is also categorized as easy with a percentage of 84%. Which is corroborated by the interview results.
Co-Authors Evania Ristanti Liwu Hendrik Suhendri Lutfiyanto Lutfiyanto