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All Journal Journal on Education JURNAL LENTERA AKUNTANSI
Riska Aulia Noor
Universitas Islam Kalimantan Muhammad Arsyad Al Banjari Banjarmasin
Computer Science & IT Economics, Econometrics & Finance Education

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TINGKAT KEPATUHAN PEDAGANG BESAR PASAR ANTASARI DAN PASAR HARUMANIS ATAS PAJAK PENGHASILAN (PPh) PASAL 21 PADA KOTA BANJARMASIN TAHUN 2022 Riska Aulia Noor
JURNAL LENTERA AKUNTANSI Vol 7, No 2 (2022): JURNAL LENTERA AKUNTANSI
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v7i2.717

Abstract

The problem raised in this study is the level of corporate taxpayer compliance with the tax law regarding income tax article 21. This research uses a descriptive comparative research type, namely research that aims to provide an overview of the comparison of compliance of wholesalers in Antasari market and Harum Manis market Banjarmasin on Income Tax (PPh) article 21. The test results were carried out using the separated variance t-test (independent sample test). The results showed that the level of tax compliance for wholesalers of the Antasari market in the category of tax compliance levels for wholesalers of the Harum Manis market had a high level of tax compliance. The tax compliance of the wholesalers of the Antasari market and the Harum Manis market has a significant difference, where the level of tax compliance on income tax for the traders of the Harum Manis market has a higher level of compliance than the level of compliance held by the wholesalers of the Antasari market.Keywords: Income Tax, Tax Compliance
Strategi Komunikasi OJK Regional 9 Kalimantan dalam Mengedukasi Literasi dan Inklusi Keuangan Kepada Masyarakat Amelia Puspita; Devia Hetty Hernany; Riska Aulia Noor
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5706

Abstract

In the era of the industrial revolution 4.0 5.0, it is interpreted as leading to high competition in various sectors that are in direct contact with society's needs. Because at this time society is required to live side by side with technology, master and utilize technology. However, the fact is that the level of digital literacy in Indonesia is still very low. Looking at the aspect of communication activities, the ease of obtaining information, digital transactions, digital capital, etc. can be accessed easily and quickly without having to do activities outside the home. Not only that, there are also negative impacts on society such as digital technology services. Therefore, implementing an integrated regulatory and supervisory system for all activities in the financial services sector that is clearly regulated is the main concern of the Financial Services Authority (OJK). Based on the explanation presented, the author is interested in conducting research on "Communication Strategy of the Regional 9 Kalimantan Financial Services Authority (OJK) in Educating Financial Literacy and Inclusion to the Community." The research, which will be carried out over a period of eight months, is aimed at finding out the Kalimantan Regional 9 Financial Services Authority (OJK) Communication Strategy in Educating and Financial Inclusion to the Community. The research method used is a qualitative method. Design data collection techniques using interview and documentation techniques. Then design data analysis using qualitative analysis techniques. (;).
Co-Authors Amelia Puspita Devia Hetty Hernany