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All Journal Pharmaciana: Jurnal Kefarmasian Accounting Analysis Journal
Susmiatun Susmiatun, Susmiatun
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Economics, Econometrics & Finance Medicine & Pharmacology

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PENGARUH PENGETAHUAN PERPAJAKAN, KETEGASAN SANKSI PERPAJAKAN DAN KEADILAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KOTA SEMARANG Susmiatun, Susmiatun; Kusmuriyanto, Kusmuriyanto
Accounting Analysis Journal Vol 3 No 3 (2014): August 2014
Publisher : UNIVERSITAS NEGERI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v3i3.4220

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh pengetahuan, ketegasan sanksi dan keadilan perpajakan terhadap kepatuhan Wajib Pajak UMKM di Kota Semarang. Sampel dalam penelitian ini adalah 59 UMKM di Kota Semarang. Metode Pengumpulan Data menggunakan kuesioner. Analisis data dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian menunjukkan secara parsial variabel pengetahuan pajak berpengaruh terhadap kepatuhan Wajib Pajak, sedangkan ketegasan sanksi dan keadilan perpajakan tidak berpengaruh terhadap kepatuhan Wajib Pajak. Secara simultan variabel pengetahuan, ketegasan sanksi dan keadilan perpajakan berpengaruh terhadap kepatuhan Wajib Pajak UMKM.The purpose of this study was to analyze the influence of tax knowledge, tax firmness sanction and tax fairness on taxpayer compliance SMEs in Semarang. The sampel in this research is 59 SMEs in Semarang. Analysis of the data used in this study is multiple regression analysis. The result showed that partial variable tax knowledge had effect on tax compliance. While the tax firmness sanction and tax fairness had not effect to tax compliance. Simultaneously variables tax knowledge, tax firmness sanction and tax fairness effect on tax compliance.
The physical properties and stability of purple yam (Ipomoea batatas (L.) Lam ) lipstick Susmiatun, Susmiatun; kusuma, Anjar mahardian; Budiman, Arif; Hapsari, Indri
Pharmaciana Vol. 8 No. 2 (2018): Pharmaciana
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/pharmaciana.v8i2.6834

Abstract

The purple yam (Ipomoea batatas (L) Lam) has a useful anthocyanin as a natural dye which safer compare to the synthetic dyes. Anthocyanins have the antioxidant effect that can capture free radicals. The purpose of this study was to assess the effect of purple yam extract in various concentrations on the physical properties and physical stability of lipstick. Lipstick was made in three formulas that is L01, L02, L03. To evaluate the quality of the product, the physical properties, and stability test for purple yam lipsticks were conducted. Physical properties test consisted of organoleptic tests, melting point test, hardness test, homogeneity test, the Pap test, and pH test. Lipstick stability tests were performed by stored lipstick for 30 days at room temperature 25 °C, then observed the change of shape, color, and odor during storage. “W” a top market leader lipstick in Indonesia was used as a control. Observed data of melting point, strength, and pH of lipstick were analyzed using One Way ANOVA and continued with Tukey. Organoleptic data, homogeneity, topicality and lipstick stability were described descriptively. The results showing no significant differences between lipstick L01, L02, L03 in organoleptic, homogeneity, pH and lipstick physical stability. However, when comparing with W lipstick, there is a significant difference in the melting, hardness and smearing points between L01, L02, L03 lipstick with W lipstick. It was concluded that purple yam extract may influence the physical properties of lipstick in particular melting point and hardness of lipstick. Although it has no effect on the stability of purple yum lipstick.
Co-Authors - Kusmuriyanto Anjar Mahardian Kusuma Arif Budiman Indri Hapsari