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

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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. (;).
Toward Digital Population Administration: A Qualitative Analysis of the Implementation of Digital Identity Policies in the Transformation of Population Services Fika Fibriyanita; Deli Anhar; Normajatun Normajatun; Riska Aulia Noor
Journal Research of Social Science, Economics, and Management Vol. 5 No. 9 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i9.1418

Abstract

The digital transformation of civil registration administration has become a key part of public service reform, particularly through the implementation of Digital Population Identity (IKD) to enhance service effectiveness, transparency, and accessibility.  However, the implementation of IKD presents challenges related to organizational capacity, citizens' digital literacy, data security, and service acceptance at the user level. This study aims to analyze the implementation of IKD policy in civil registration services, identify its enabling and constraining factors, and examine its contribution to the dynamics of digital governance in civil administration. A qualitative approach with a case study strategy was used, focusing on civil registration services in a local Dukcapil office. Data were collected through semi-structured interviews, non-participant observation, and document analysis, and analyzed using reflexive thematic analysis to identify emerging patterns from the experiences of service officials and users. The findings reveal that IKD is seen as both a symbol of service modernization and a tool to accelerate administrative processes. However, its implementation heavily relies on the capacity of frontline officials to mediate technology, explain procedures, and solve operational issues. The practical benefits of IKD are mostly experienced by users with sufficient digital competence, while other groups face barriers such as access, device limitations, and hesitation to use digital services. Trust in IKD remains fragile due to concerns about data security, making service acceptance dependent on user interactions with officials and trust in public institutions. 
Co-Authors Amelia Puspita Deli Anhar Devia Hetty Hernany Fika Fibriyanita Normajatun Normajatun