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All Journal Students´ Journal of Accounting and Banking Jurnal Akuntansi Multiparadigma Jurnal Akuntansi dan Pajak Jurnal SOLMA Owner : Riset dan Jurnal Akuntansi Pelita : Jurnal Penelitian dan Karya Ilmiah (JRAMB) Jurnal Riset Akuntansi Mercu Buana Jurnal Aplikasi Akuntansi EKONOMI BISNIS JURNAL LENTERA AKUNTANSI International Journal of Applied Finance and Business Studies Jurnal Akuntansi Trisakti Governors Internet of Things and Artificial Intelligence Journal Journal Accounting International Mount Hope Help: Journal of Community Service
Rida Ristiyana
Universitas Islam Syekh-Yusuf (UNIS) Tangerang
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENGARUH PERSEPSI KEGUNAAN, PERSEPSI KEMUDAHAN, KEPUASAN PENGGUNA DAN KESIAPAN TEKNOLOGI INFORMASI TERHADAP PENGGUNAAN E-FILING Sari, Gaziela Eka; Atichasari, Anna Sofia; Ristiyana, Rida
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.882

Abstract

The purpose of this research is to analyze the influence of perceived usefulness, perceived ease of use, user satisfaction and readiness of technology information towards the use of e-Filing. This research uses primary data. The respondents are an individual taxpayer who reports SPT Tahunan using e-filing and registered in the Tax Office (KPP) Madya and Pratama in Tangerang and South Tangerang City. There are 112 respondents in this study. The sampling technique used is convenience sampling. Data analysis in this research uses multiple linear regression with SPSS 25 Program. The results of this study indicate that: (1) perceived usefulness has an influence on the use of e-filing, (2) perceived ease of use has an influence on the use of e-filing, (3) user’s satisfaction has an influence on the use of e-filing, (4) readiness technology information doesn’t have an influence on the use of e-filing.Keywords: Perceived Usefulness, Perceived Ease Of Use, User’s Satisfaction, Readiness Technology Information, The Use Of E-Filing.
KEPATUHAN WAJIB PAJAK: NORMA SUBJEKTIF, PERSEPSI KONTROL PERILAKU, KEPERCAYAAN PUBLIK, PERSEPSI KEADILAN PAJAK DAN NIAT MEMATUHI Ristiyana, Rida; Sofia Atichasari, Anna; Siti Andini, Fauziah
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 11 No 2: November 2025
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v11i2.4572

Abstract

This study aims to determine the influence of subjective norms, perception of behavioral control, public trust, and perception of tax fairness on taxpayer compliance, with the intention of compliance serving as a mediating variable. The research type is quantitative, utilizing primary data collected through questionnaires. The population of this study is individual taxpayers registered at KPP Pratama Kosambi. The sampling technique used was incidental sampling, with a sample of 400 respondents. The data analysis method uses Partial Least Squares using SmartPLS 3 software. The study's results showed that subjective norms and public trust had a positive and significant effect on compliance intention. In contrast, the perceptions of behavioral control and tax fairness did not affect compliance intention. Then, the variables of subjective norms, perceived behavioral control, and public trust have a positive and significant effect on taxpayer compliance. In contrast, the perception of tax fairness does not affect taxpayer compliance. The results of the mediation effect test showed that the intention to comply could strengthen the influence of subjective norms and public trust on taxpayer compliance; however, the intention to comply could not mediate the perception of behavioral control or the perception of tax fairness on taxpayer compliance. This research has implications for the need for the Director General of Taxes and the Ministry of Finance to increase public trust through the transparency and integrity of the tax apparatus, and to strengthen the fair system of tax distribution, thereby creating professional and fair services. A public communication program that emphasizes the importance of social and moral roles in paying taxes will be more effective than simply affirming legal obligations. By strengthening tax-conscious beliefs, taxpayers' behavior will tend to be more compliant, and this is an effective strategy for increasing taxpayer
Upaya Menghadapi Tantangan Bisnis melalui Optimalisasi Bisnis Digital, Peningkatan Sumber Daya Manusia dan Pengelolaan Keuangan pada Pelaku UMKM di Kabupaten Tangerang Ristiyana, Rida; Trianto, Eko; Lesmana, Sri Jaya
Jurnal SOLMA Vol. 14 No. 3 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i3.18954

Abstract

Background: Pelaku usaha di Kabupaten Tangerang belum optimal dalam pemanfaatan teknologi berbasis digital, kurang kreatif dan inovatif serta tidak terampil dalam mengelola keuangan. Tantangan bisnis yang makin besar menuntut pelaku bisnis berupaya mengadopsi digitalisasi, meningkatkan kualitas diri dan menyediakan tata kelola keuangan yang transparan dan akuntabel. Demi menghadapi persaingan yang ketat pelaku UMKM harus siap dengan berbekal pengetahuan dan mampu melihat peluang bisnis. Pengabdian ini bertujuan untuk meningkatkan keterampilan UMKM Di Kabupaten Tangerang melalui optimalisasi bisnis digital, peningkatan sumber daya manusia dan pengelolaan keuangan. Metode: Kegiatan sosialisasi melibatkan 43 peserta, panitia dan mitra yaitu LKP Topi Bambu Foundation dengan pelaksanaan secara luring berlokasi Di Desa Klutuk, Kecamatan Mekar Baru Kabupaten Tangerang. Terdapat dua pendekatan yaitu secara konvensional dan inquiry. Metode pelaksanaan secara bertahap yang meliputi: tahap persiapan, tahap pelaksanaan, tahap evaluasi dan pelaporan. Hasil: Hasil sosialisasi menunjukkan peningkatan pengetahuan dan pemahaman pelaku UMKM Di Kabupaten Tangerang terkait dengan optimalisasi bisnis digital, kualitas sumber daya manusia dan pengelolaan keuangan bisnis sebesar 25,81 % dari nilai rata-rata. Ini artinya sosialisasi ini dapat memberikan kontribusi pada pelaku UMKM. Dari 43 peserta yang mengisi kuesioner semua dinyatakan lulus dan berhasil dalam sosialisasi. Kesimpulan: Pasca sosialisasi ini diharapkan mampu meningkatkan potensi diri dan keterampilan pelaku usaha untuk menjadi sumber daya manusia yang kreatif, inovatif dan mampu mengembangkan bisnis kearah yang lebih maju dan besar dengan pemanfaatkan teknologi di era digitalisasi. Selain itu mampu mengelola keuangan bisnis dengan baik dan dapat dipertanggungjawabkan agar bisnis yang dijalankan memiliki daya saing baik secara nasional maupun internasional.
PERAN LINGKUNGAN SOSIAL DALAM KEPATUHAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN DI KOTA SERANG Lestari, Ajeng; Ristiyana, Rida; Irawan, Dede
Jurnal Akuntansi Trisakti Vol. 13 No. 1 (2026): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v13i1.24223

Abstract

PBB-P2 taxpayer compliance is crucial as it significantly affects regional revenue used for local development. However, PBB-P2 revenue in Serang City is still far below the target. Factors that affect tax compliance include love of money, machiavellianism, nationalism, social environment. This study aims to examine the influence of love of money, machiavellianism, and nationalism with the social environment as a moderating variable on PBB-P2 taxpayer compliance in Taktakan District, Serang City. The use of the social environment as a moderating variable is a novelty of this research, which employs quantitative methods. This study used purposive sampling with 100 individual taxpayers PBB-P2 in Taktakan District, Serang City. Data were collected through a questionnaire and analyzed using SmartPLS 4.0. The results show that love of money and machiavellianism have a negative and significant influence on taxpayer compliance, while nationalism has a positive and significant influence on taxpayer compliance. The moderation test results show that the social environment strengthens the effect of nationalism on taxpayer compliance, but does not moderate the effects of love of money and machiavellianism. The findings strengthen the Theory of Planned Behavior, Attribution Theory which emphasizes that tax behavior is influenced by individual values and character. The social environment proved to be more effective at reinforcing nationalism than suppressing opportunistic impulses. Therefore, increasing compliance is not enough to improve systems and services, but it is necessary to pay attention to aspects of taxpayer behavior. The Serang City Bapenda needs to develop a management strategy to a more comprehensive approach.
Co-Authors Ainaya Annastasya Asri, Delia Gusti Nabila Astuti, Nita Atichasari, Anna Sofia Ayu Alvina, Asya Clara, Rahma Dahliana Dahliana Dede Irawan Eko Trianto EKO TRIANTO Eko Wahyono, Eko Elis Mediawati, Elis Erwindiawan Erwindiawan Erwindiawan, Erwindiawan Hengky Leon Hutabarat, Metyria Imelda Iwan Harsono Joko Sutrisno Kristanti Lestari, Ajeng Loso Judijanto Mahdi Mahdi Maresti, Amelia Mayasari Mayasari, Mayasari Ma’rifa Berlyanki, Zelika Muhamad Syafii Neneng Widayati Novianty Novianty Nuning Mulatsih , Srie Nuraini, Luthfi Pratama, Aliya Reza Amarta Prayoga Ricky Ricky Rizkiyah, Nilta Rumanintya Lisaria Putri, Rumanintya Lisaria Safri Yetmi, Yosi Sani, Abdillah Sari, Gaziela Eka Siti Andini, Fauziah Sofia Atichasari, Anna Sri Jaya Lesmana Suprapto Suprapto Taufik, Ruhiyat Tjahjaning Poerwati Yetmi, Yosi Safri