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PEMAHAMAN WAJIB PAJAK, PELAYANAN FISKUS DAN SOSIALISASI TERHADAP KEPATUHAN WAJIB PAJAK UMKM Welly, Welly; Nurhasanah, Salsabila; Sari, Dewi Puspa; Zuraidah, Ida
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 20 No 2 (2024): JEMASI: Jurnal Ekonomi, Manajemen, dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v20i2.796

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman wajib pajak, pelayanan fiskus, dan sosialisasi aparatur terhadap kepatuhan wajib pajak. Saat ini pemerintah mulai melirik sektor swasta yang dipastikan memiliki potensi yang sangat besar untuk pemasukan pajak, yaitu dari Usaha Mikro Kecil Menengah (UMKM), omset dan labanya memang jauh lebih kecil dibandingkan dengan perusahaan-perusahaan besar tetapi UMKM memegang peran yang sangat besar dalam memajukan perekonomian Indonesia. Permasalahan yang sering muncul adalah tingkat kepatuhan wajib pajak menjadi perhatian dalam bidang perpajakan. Di Indonesia tingkat kepatuhan wajib pajak masih dikatakan rendah. Rendahnya tingkat kepatuhan wajib pajak untuk memenuhi kewajiban perpajakannya sangat memprihatinkan jika dibandingkan dengan tingkat pertumbuhan usaha di Indonesia. Jenis penelitian yang digunakan adalah sosiatif untuk melihat pengaruh pemahaman wajib pajak, pelayanan fiskus dan sosialisasi terhadap kepatuhan wajib pajak UMKM yang terdaftar di Kantor Pelayanan Pajak Pratama Palembang. Data yang digunakan adalah data primer berupa kuesioner yang disebarkan kepada 100 wajib pajak dengan menggunakan teknik random sampling. Teknik analisis yang digunakan adalah analisis kuantitatif dengan uji hipotesis regresi linier berganda. Hasil uji hipotesis menunjukkan secara simultan pemahaman wajib pajak, pelayanan fiskus dan sosialisasi aparatur berpengaruh sebesar 88,8% terhadap kepatuhan wajib pajak. Sedangkan jika dilakukan secara parsial menunjukan bahwa pemahaman wajib pajak dan sosialisasi berpengaruh terhadap kepatuhan wajib pajak, sedangkan pelayanan fiskus tidak berpengaruh terhadap kepatuhan wajib pajak.
PENGARUH MOTIVASI WAJIB PAJAK, EDUKASI PAJAK, DAN SIFAT MACHIAVELLIAN TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERASI Djuniar, Lis; Betri, Betri; Sabrina, Nina; Sari, Dewi Puspa; Melhanu, Sandy Pradana
Balance : Jurnal Akuntansi dan Bisnis Vol 9, No 2 (2024): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v9i2.8919

Abstract

This research aims to determine the influence of taxpayer motivation, tax education, and Machiavellian nature on taxpayer compliance with risk preferences as a moderating variable in the service area of the West Ilir Pratama Tax Service Office, Palembang City. The sample used was simple random sampling and could only be used as many as 114 questionnaires from 400 respondents. The data used is primary data. The data collection technique was carried out by distributing questionnaires. The results of this research show that taxpayer motivation, tax education, and Machiavellian traits jointly influence taxpayer compliance. Partially, taxpayer motivation and Machiavellian nature influence taxpayer compliance, while tax education has no influence on taxpayer compliance. MRA hypothesis testing shows that risk preference results are unable to moderate the influence of taxpayer motivation on taxpayer compliance, the influence of tax education on taxpayer compliance, and the influence of Machiavellian traits on taxpayer compliance. Risk preference is only a moderator predictor in the relationship models formed.
Improving Law Student Ability on Legal Writing through Critical and Logical Thinking by IRAC Method Arifin, Ridwan; Alkadri, Riska; Sari, Dewi Puspa; Resthiningsih, Lilies; Holish, Amarru Muftie
Indonesian Journal of Advocacy and Legal Services Vol. 1 No. 1 (2019): Strengthening Community and Legal Sector in Indonesia
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijals.v1i1.22799

Abstract

The lack of good stigma is attached to student activists, ranging from the unsatisfactory level of academic quality, graduating on time, not responsive and very reactive, hard and opposing views, to demonstrations that are colored by violence. The stigma is only in a few cases, not all activists face such conditions, but this stigma seems to have been far attached. The development of student activists today demands that activists must also have three literacy abilities: data literacy, humanitarian literacy, and technological literacy. However, based on the preliminary results of this activity, 90 percent of UNNES Law School student activists agreed that activists must have a critical attitude and critical writing skills, but only about 10 percent of activists who had taken it seriously (thought publications in various forms). This activity is aimed at developing the critical abilities of student activists through increased publications in various media. This activity also aims to establish a critical writing community for student activists and present a concrete forum for channeling ideas and solutions for student activists in writing that can be read by many people. This activity is carried out through a critical thinking approach in legal studies using the IRAC (Issue, Rule, Application, Conclusion) method which is commonly used in analyzing various cases in legal study thinking.
Feasibility of Integrated Scientific Literacy Assessment Instrument Khaira, Najmil; Desnita; Sari, Dewi Puspa
Indonesian Journal of Mathematics and Natural Science Education Vol. 5 No. 1 (2024): Indonesian Journal of Mathematics and Natural Science Education
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, UIN Kiai Haji Achmad Siddiq Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35719/mass.v5i1.163

Abstract

One of the abilities needed to survive in the global era is scientific literacy. In assessing student’s scientific literacy achievements, assessment instruments are needed as a measuring tool. The survey that was conducted revealed that teachers have not used scientific literacy assessment instruments. This research aims to develop scientific literacy assessment instrument that is integrated with smartphone-based experimental set. The research method used is ADDIE model. The scientific literacy assessment instrument that has been made is carried out validation, reliabity, and prostictive test to students and teachers at SMAN 2 Padang Panjang. The results of the validation test of the assessment instrument include content, construct and language validity. The data obtained was analyzed using the Aiken'V formula to obtain an average value of 0.91. The reliability of the instrument is known from the reliability coefficient value "r", the results of the reliability test obtained an r value of 0.95. The practicality test was carried out by 3 physics teachers and 22 students. From the results of the practicality test, the practicality value according to the teachers was 75% and according to the students it was 82.49%. From the results of the validity test, practicality test, and reliability of the integrated scientific literacy assessment instrument, the Smartphone-based sound wave experiment set was proven to be feasible.
Co-Authors Aditya Hanafi, Aditya Afrida, Anggrelia Ananda, Fitriya Ananda, Fitriya Aprilliyanti, Titi Aprilliyanti, Titi Betri, Betri Daulay, Ari Kurniawan Daulay, Ari Kurniawan Desnita Djuniar, Lis Emafri, Wenda Hamdi Hamdi Hamdi Rifai Holish, Amarru Muftie Holish, Amarru Muftie Ibrahim, Muhammad Ma'ruf Ibrahim, Muhammad Maruf Khaira, Najmil Melhanu, Sandy Pradana Muhammad Zainuddin Lubis Nurhasanah, Salsabila Resthiningsih, Lilies Resthiningsih, Lilies Ridwan Arifin Riska Alkadri, Riska Sabrina, Nina Saputri, Dhea Ayu Saputri, Dhea Ayu Siti Aminah Trisma, Elsi Welly, Welly Yohandri Zabid, Muhammad Anand Pratama Zabid, Muhammad Anand Pratama Zuraidah, Ida