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ANALISIS KONSEKUENSI KUALITAS LAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PPH DALAM MEMENUHI KEWAJIBAN PAJAKNYA Pratiwi, Hanna
Jurnal Ekobistek Vol 1, No 2 (2012): Jurnal Ekobistek UPI "YPTK" Padang
Publisher : Universitas Putra Indonesia YPTK Padang

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Abstract

Analysis Consequences Quality Service Tax Authorities Against the Level Obedience Assessable Income Tax in Meet Obligation Tax. Mentors I Elfiswandi, SE, MM, Ak and mentors II Hanna Pratiwi, SE, MM. The study examined officer servis tax perceptions of againts the level obedience assessable. The purpose of this study to find out how officer servis tax perceptions of against the level obedience assessable income tax in meet obligation tax. Respondents in the study were samples of the pharmacies population in Padang City obtained by incidental sampling, a total of 40 pharmacy who is still active until the year 2012. The data was collected in November 2011. All data have been collected in the first test of validity (Pearson moment) and reliability (Cronbach alpha). In the first hypothesis test used t-test to know is the model regression variables partially influential against obedience assessable, in view of the value thitung < ttable, while for the second hypothesis test used F-test with know is an independendent variable together influential significantly against variable dependent, with a significance level of 0.05. The results of this study indicate that servis tax already have perceptions positive obedience assessable (pharmacy) in variable reliability, responsiveness, empathy, tangibles and there not influence in variable assuarance. Finally, the authors suggest to the service tax to increase ability a more in raise confidence assessable (pharmacy).
Pengaruh Pengungkapan Corporate Social Responsibility dan ROA Terhadap Agresivitas Pajak Pratiwi, Hanna; Sari, Desi Permata; Candra, Yeki
Jurnal Pendidikan Tambusai Vol. 5 No. 3 (2021): 2021
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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Abstract

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang Pengaruh Pengungkapan Corporate Social Responsibility dan Return On Assets terhadap Agresivitas Pajak. Sampell penelitian di seleksi dengan menggunakan purposive sampling yang melibatkan sebanyak 30 perusahaan perbankkan dengan periode penelitian selama 5tahun. Hasil Penelitian ini adalah Terdapat pengaruh dan signifikan variabel corporate social responsibility terhadap agresivitas pajak, terdapat pengaruh dan signifikan variabel return on aset terhadap agresivitas pajak, secara simultan Pengungkapan Corporate Social Responsibility, Return On Assets berpengaruh dan signifikan Agresivitas Pajak
PENGARUH SISTEM E-BILLING DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK Rindy Citra Dewi; Hanna Pratiwi; Avezrima Rahmamuthi; Berta Agus Petra; Agung Ramadhanu
Jurnal Teknologi Dan Sistem Informasi Bisnis Vol 1 No 2 (2019): Juli 2019
Publisher : Prodi Sistem Informasi Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jteksis.v1i2.45

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Pengaruh Sistem E-Billing dan Kualitas Pelayanan dengan Pengetahuan Perpajakan sebagai variable control Terhadap Kepatuhan Wajib Pajak. Sampel pada penelitian ini diambil dengan metode incidential sampling pada wajib pajak yang sudah bekerja yang terdaftar di KPP Pratama Padang Satu.Teknik pengumpulan data yang digunakan adalah dengan menyebar kuesioner/angket kepada wajib pajak yang sudah bekerja yang terdaftar di KPP Pratama Padang Satu.Hasil penelitian ini menunjukkan bahwa Sistem E-Billing berpengaruh signifikan terhadap Kepatuhan wajib Pajak dengan nilai sig 0,000, sedangkan Kualitas Pelayanan tidak berpengaruh signifikan terhadap terhadap Kepatuhan Wajib Pajak dengan nilai sig 0,245. Dan secara bersama-sama sistem e-billing da kualitas pelayanan berpengaruh terhadap kepatuhan wajib pajak dengan nilai sig 0,000.
Application Of The Dijkstra Algorithm To Determine The Shortest Route From City Center Surabaya To Historical Places Hanna Pratiwi
Jurnal Teknologi Dan Sistem Informasi Bisnis Vol 4 No 1 (2022): Januari 2022
Publisher : Prodi Sistem Informasi Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jteksis.v4i1.407

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Abstract Historic places are places that are often visited by local residents and even tourists from outside the city and abroad. Historic places are places that must be visited by tourists from outside the area, but there are problems that often occur when they want to visit the destinations of this historic place. The problem is the route from each historical site location itself and also the ignorance of the shortest and fastest routes that are more efficient. This study aims to determine the shortest route that will use Dijkstra's Algorithm as a research method. This research will be accompanied by determining which points will be passed so that they can get the shortest route so as to reduce driving time. It will also be accompanied by how to use Dijkstra's Algorithm in finding the shortest route for the location of this historic place. The results obtained from this study there are 4 shortest routes that can be taken to get to historical places through the starting point Gubeng Station.
Pengaruh Good Corporate Governance terhadap Innovation Performance Muhammad Pondrinal; Rozi Destian; Hanna Pratiwi; Desi Ilona
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 8, No 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5424

Abstract

his study aims to investigate the implementation on Good of Corporate Governance in enhancing innovation performance for 217 companies listed on IDX from 2014-2018. The researchers interested to study this topic because of there is no prior study investigate about Good Corporate Governance and innovation performance as dependent variable. Good Corporate governance in this study is performed by gender of the board of directors, the skills of the board of directors, and the size of the board of directors. Company size and profitability are as variables control. This research used panel data analysis with fixed effect models. The results of this study indicate that the gender of the board of directors, the size of the board of directors, and profitability have no significant impact on innovation performance. While the skills of the board of directors have a negative and significant effect on innovation performance. Company size has a positive and significant effect on innovation performance. Implementation of Good Corporate Governance does not improve innovation performance in Indonesia’s company.
Pengembangan Utility Pencetakan Daftar Hadir Kuliah Pada Sistem Matahari Universitas Lampung Anie Rose Irawati; Dwi Sakethi; Hanna Pratiwi
Jurnal Komputasi Vol 3, No 1 (2015)
Publisher : Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/komputasi.v3i1.557

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This research developed utility for present list printing on Sistem Matahari which is integrated with Lampung University’s Sistem Informasi Akademik (SIAKAD). Development is done by carrying out an analysis the curent present list. The utility’s development system aims to support user to print the present list for each course in accordance with completeness and better structure. The development used file function with pdf cpdf.dll library extension in PHP programing language and Oracle database. This new utility sistem for present list printing on Sistem Matahari has been applied to the Sistem Informasi Akademik (SIAKAD) University of Lampung.
The Influence of MYOB Accounting Software on the Performance of Company Financial Report Emil Salim; Zefriyenni; Hanna Pratiwi; Fitri Yeni; Zerni Melmusi
UPI YPTK Journal of Business and Economics Vol. 1 No. 1 (2016): May 2016
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v1i1.7

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In the last two decades, the necessity of information management and technology system has been proven as a very crucial need for many enterprises or companies. The use of computers in the office automation and integrated system is a must for companies to establish themselves in the business world. One of the basic management information systems that are crucial in the accounting program is the use of doing business transactions are considered able to simplify and streamline the fundamental needs for running a business, such as marketing and operations is also a financial statement of a company. This study aims to measure the extent of the influence of the use of accounting software on performance reporting on financial companies, one of which is using MYOB accounting software in assisting the settlement of financial reporting in a company.
PENGENALAN PAJAK DALAM PERSEPEKTIF HUKUM EKONOMI SYARIAH PADA MA’HAD RAHMATAN LIL’ALAMIN INTERNATIONAL ISLAMIC BOARDINGSCHOOL Hanna Pratiwi; Desi Permata Sari; Agam Mei Yudha
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2022): Volume 3 Nomor 2 Tahun 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v3i2.5130

Abstract

Pajak merupakan salah satu devisi utama dalam menunjang keberhasilan pembangunana nasional sehingga menjadi pemungutan yang memiliki konsekuensi logis dalam hidup bermasyarakat, berbangsa dan bernegara sebagai pencerminan suatu keadilan untuk kesejahteraan.Pajak tersebut dibebankan kepada setiap warga negara yang memiliki kewajiban membayar pajak. Dalam ajaran islam terdapat kelompok orang yang berkewajiban mengeluarkan sebagian kecil hartanya sebagai zakat. Pajak pada dasarnya dimanfaatkan unutk membiayai kegiatan kegiatan dalam bidang dan sektor pembangunann. Istilah pajak dalam hukum islam yang menjadi sumber pendapat negara tidak dikenal. Oleh karena itu, para ulama berbeda pendapat mengenai status hukum pajak ditinjau dari konsep hukum islam. Di dalam laporan ini akan dipaparkan mengenai kegiatan pengabdian kepada masyarakat khususnya di Rahmatan Lil Alamin Boarding School (RLA-IIBS) dalam rangka memberikan pengarahan kepada siswa mengenai Pengenalan Pajak DalamPersepektif Hukum Ekonomi Syariah sehingga proses pembelajaran akan lebih menarik dan materi yang disampaikan guru akan lebih mudah diterima oleh santri.
Pengaruh Good Corporate Governance terhadap Innovation Performance Muhammad Pondrinal; Rozi Destian; Hanna Pratiwi; Desi Ilona
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 1 (2022): Mei 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i1.5424

Abstract

his study aims to investigate the implementation on Good of Corporate Governance in enhancing innovation performance for 217 companies listed on IDX from 2014-2018. The researchers interested to study this topic because of there is no prior study investigate about Good Corporate Governance and innovation performance as dependent variable. Good Corporate governance in this study is performed by gender of the board of directors, the skills of the board of directors, and the size of the board of directors. Company size and profitability are as variables control. This research used panel data analysis with fixed effect models. The results of this study indicate that the gender of the board of directors, the size of the board of directors, and profitability have no significant impact on innovation performance. While the skills of the board of directors have a negative and significant effect on innovation performance. Company size has a positive and significant effect on innovation performance. Implementation of Good Corporate Governance does not improve innovation performance in Indonesia’s company.
STUDENT LEARNING ACHIEVEMENT MODEL: LEARNING MOTIVATION AND LEARNING INTEREST WITH PARENTS' ATTENTION AS INTERVENING VARIABLES Hanna Pratiwi; Desi Permata Sari; Ai Elis Karlinda; Selvi Yona Sari; Olandari Mulyadi
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 4 (2022): Jurnal Ipteks Terapan : research of applied science and education
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (748.71 KB) | DOI: 10.22216/jit.v16i4.1849

Abstract

The aim of this study was to examine the extent to which the influence learning motivation and interest in learning have on student achievement with parental attention as an intervening variable. Method collection data through survey and spread questionnaire, with a sample of 100 respondents obtained by the saturated sample formula at The population of the UPI YPTK campus is 100. The analytical method used is the inner model and path coefficients. Results study which obtained based on path coefficients obtained: 1) None influence positive which significant motivation to learn to student learning achievement significant value 0.994 <0.05. 2)There are influence positive which significant interest to learn to performance student study where significant value 0.000>0.05. 3) None influence positive which significant motivation to learn to parents attention where significant value 0.063 <0.05. 4) There are influence positive which significant interest in learning to parents attention. where score significant 0.000<0.05. 5) No there is influence positive which significant parents attention to student learning achievement. where significant value 0.422>0.05. The author provides suggestions Expected to parents give input and suggestion to children to increase interest in learning so that they can enhancement performance study and etc, so that parent able to improve facilities and a safe environment for children to learn To use can maintain even improve performance study