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All Journal Ilomata International Journal of Tax and Accounting JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi Journal of Accounting, Finance, Taxation, and Auditing (JAFTA)
Lesi Hartati
Universitas Indo Global Mandiri
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Sistem Pemungutan Pajak Bumi Dan Bangunan (PBB) Dan Kesadaran Wajib Pajak Terhadap Peningkatan Pendapatan Asli Daerah (Studi Pada Wajib Pajak PBB Kota Palembang) Safina Lintang Mahira; Lesi Hartati; Vhika Meiriasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 4: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i4.15877

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh sistem pemungutan Pajak Bumi dan Bangunan (PBB) dan kesadaran wajib pajak terhadap peningkatan Pendapatan Asli Daerah Kota Palembang. Penelitian menggunakan pendekatan kuantitatif dengan pengumpulan data melalui kuesioner terhadap 100 wajib pajak PBB-P2 yang dipilih menggunakan teknik purposive sampling, serta didukung data sekunder dari Badan Pendapatan Daerah Kota Palembang. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa sistem pemungutan PBB dan kesadaran wajib pajak secara parsial maupun simultan berpengaruh positif dan signifikan terhadap peningkatan Pendapatan Asli Daerah, sehingga perbaikan sistem pemungutan pajak dan peningkatan kesadaran wajib pajak menjadi faktor penting dalam optimalisasi penerimaan PAD dari sektor PBB-P2.
Cloud Accounting, Artificial Intelligence, and Machine Learning in Digital Financial Applications: Implications for MSME Accounting Information in South Sumatra Lesi Hartati; Haryono Umar; Lilis Puspitawati; Raja Haydar Alibi
Ilomata International Journal of Tax and Accounting Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i3.2416

Abstract

Many MSMEs still do not understand the use of digital financial applications as a widespread issue and require optimal implementation of features available in artificial intelligence and machine learning to become drivers of accounting practices. Referring to the Technology Acceptance Model (TAM) theory, how someone accepts and uses information technology is influenced by two main factors, namely Perceived Usefulness, namely the belief that the use of technology will improve performance, productivity, effectiveness, and work results, second, perceived ease of use, namely the belief that technology can be used easily without requiring great effort, this requires cloud-based accounting to strengthen digital payments. This study was designed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The empirical results of this study confirm that Cloud accounting has an impact of (β = 0.42) on digital financial applications, followed by Artificial Intelligence (β = 0.35) and Machine Learning (β = 0.28). Digital financial applications have a positive and significant impact on accounting information quality (β = 0.28). This suggests that digital financial applications can improve perceived usefulness and ease of use through automated transaction recording, real-time financial analysis, and fast and accurate financial reporting. These findings demonstrate that technology investment relies heavily on employee understanding and skills to improve organizational performance and enhance collaboration between users. This study has limitations due to its dynamic nature, which follows the development of digital financial applications, which are subject to change along with technological innovation, feature updates, and changes in user behavior, as well as the ability to predict future financial analysis.
Pengaruh Tarif Pajak, Insentif Pajak Dan Sanksi Pajak,Terhadap Kepatuhan Wajib Pajak Okta Olivia; Lesi Hartati; Aris Munandar
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 3 No. 4 (2026): April
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v3i4.208

Abstract

Penelitian ini bertujuan untuk mengevaluasi bagaimana tarif pajak, insentif pajak, dan sanksi pajak mempengaruhi kepatuhan wajib pajak kendaraan roda dua di Samsat UPTB Palembang 1. Penelitian ini menggunakan metode kuantitatif dengan survei sebagai pendekatannya. Data dikumpulkan melalui kuesioner yang disebarkan kepada 99 wajib pajak kendaraan roda dua yang terdaftar di Samsat UPTB Palembang 1. Teknik analisis yang digunakan adalah regresi linear berganda dengan uji asumsi klasik. Hasil penelitian menunjukkan bahwa insentif pajak memiliki pengaruh signifikan terhadap kepatuhan wajib pajak (p < 0.001), mengindikasikan bahwa pemberian insentif dapat meningkatkan kepatuhan dalam membayar pajak. Di sisi lain, tarif pajak (p = 0.364) dan sanksi pajak (p = 0.105) tidak memiliki pengaruh signifikan terhadap kepatuhan wajib pajak, yang menunjukkan bahwa perubahan tarif dan pemberian sanksi tidak secara langsung mendorong kepatuhan.
Tax Avoidance, Mekanisme Bonus, Intangible Assets, dan Leverage terhadap Transfer Pricing Nabilah Sajidah Hasna; Lesi Hartati; Mutiara Kemala Ratu
Journal of Accounting, Finance, Taxation, and Auditing (JAFTA) Vol. 8 No. 1 (2026)
Publisher : Magister Akuntansi FB-UK.Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jafta.v8i1.16387

Abstract

The purpose of this study is to investigate transfer pricing policies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 by examining tax reduction, bonus mechanisms, intangible assets, and leverage. The secondary data used in this study were obtained from the companies' annual financial statements. This data was analyzed using SPSS 26. The results of the study indicate that bonus mechanisms and tax avoidance do not affect transfer pricing. Conversely, intangible assets and leverage have a significant partial effect on transfer pricing. However, all four factors simultaneously have a substantial impact on transfer pricing. The independent variables are able to explain 59.8% of the variance in transfer pricing. Other factors not examined in this study influence the remaining portion.
Co-Authors Aris Munandar Haryono Umar Lilis Puspitawati Mutiara Kemala Ratu Nabilah Sajidah Hasna Okta Olivia Raja Haydar Alibi Safina Lintang Mahira Vhika Meiriasari