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PENGARUH IMPLEMENTASI E-SYSTEM PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI NON KARYAWAN Vega Ayu Putri Astuti; Eko Madyo Sutanto; Faiz Rahman Siddiq
ProBank Vol 5, No 1 (2020)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/probank.v5i1.574

Abstract

AbstrakPenelitian ini bertujuan untuk mengetahui pengaruh Implementasi E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non Karyawan (Studi Pada Kantor Pelayanan Pajak (KPP) Pratama Surakarta. Populasi pada penelitian ini adalah wajib orang pribadi Non Karyawan yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Surakarta. Sampel yang digunakan dalam penelitian ini yaitu sebanyak 184 responden. Data penelitian menggunakan data primer yang diperoleh dengan membagikan kuesioner kepada wajib pajak orang pribadi non karyawan yang terdaftar di Kantor Pelayanan Pajak (KPP) Pratama Surakarta dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan dalam penelitian ini menggunakan statistik deskriptif, uji validitas, reliabilitas, uji asumsi klasik, dan uji regresi berganda. Hasil penelitian menunjukan bahwa implementasi e-system perpajakan yang terdiri e-registration dan e-billing berpengaruh positif, tetapi e-filing dan e-SPT tidak berpengaruh terhadap kepatuhan di Kantor Pelayanan Pajak (KPP) Pratama Surakarta.Kata Kunci: Implementasi e-System perpajakan, e-registration, e-filing, e-SPT, e-billing, kepatuhan wajib pajak.
PENDANPINGAN PEMBUATAN PROSES BISNIS PADA KELOMPOK PETERNAK LEBAH KLANCENG DUSUN TENGKLIK DESA KEDAWUNG KECAMATAN JUMAPOLO KABUPATEN KARANGANYAR Didik Setyawan; Dewi Astuti Herawati; Faiz Rahman Siddiq; D. Andang Arif Wibawa; Maria Odelia Intan Eka Saputri
Jurnal Pengabdian Masyarakat Multidisiplin Vol 7 No 1 (2023): Oktober
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v7i1.3872

Abstract

Klanceng Honey has many benefits for human health. It can boost immune system, act as an antibacterial agent and can also be used as an alternative medicine for diabetes, heart disease and stroke. Klanceng Honey is pure honey made from flower nectar that does not expire. The Klanceng honey farmer group in Kedawung village, Jumapolo district, Karanganyar regency, Central Java, has been in business for almost two years but has not made any progress. The results of the problem identification showed that there is no standardization of the activities that are carried out. The purpose of this community service program is to develop a business process to achieve working standards for Klanceng honey cultivation activities. The methodology used consists of 3 stages. The first stage is to observe and identify the problems of Klanceng honey farmers. The second step is to find references that are relevant to the business processes of the Klanceng honey farmer group. The third stage was to conduct interviews to create a standard operating procedure for the Klanceng honey farmer group. These stages resulted in a business process for Klanceng honey cultivation and a standard operating procedure for Klanceng honey cultivation activities that can be fully understood by all group members.
PENGARUH PROFITABILITAS DAN STRUKTUR ASET TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024) Ummu Sholihah; Titiek Puji Astuti; Faiz Rahman Siddiq
JAMER : Jurnal Akuntansi Merdeka Vol. 7 No. 1 (2026): JAMER (Jurnal Akuntansi Merdeka)
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jamer.v7i1.159

Abstract

This study aims to determine the effect of capital structure, profitability, liquidity, and asset structure on firm value, with firm size as a moderating variable (industrial sector companies listed on the Indonesia Stock Exchange in 2021-2024). The data used in this study are secondary data sourced from annual reports and sustainability reports. The sampling technique used a purposive sampling method, resulting in a sample of 113 data over the four years of the study. Data analysis was performed using panel data regression using the Random Effects Model (REM) using Eviews version 12 statistical software. The results show that profitability and asset structure have an impact on firm value. Furthermore, this study also proves that firm size cannot moderate the effect of profitability and asset structure on firm value.