Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi Dan Manajemen Jurnal Ekonomi dan Bisnis
Lita Kusumasari
STIE YKPN Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
THE EFFECT OF E-FILING POLICY, TAX SANCTIONS, AND TAXPAYER AWARENESS TOWARD TAXPAYER COMPLIANCE IN THE COVID-19 PANDEMIC Narendra Eky Rezia Nuryanto; Lita Kusumasari
Jurnal Akuntansi Dan Manajemen Vol 33 No 2 (2022): JAM Vol 33 No 2 Agustus 2022
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jam.v34i2.73

Abstract

The research purpose is to examine the effect of E-Filing policies, tax sanctions, and taxpayer awareness on taxpayer compliance during the covid-19 pandemic. This is quantitative research. The research used primary data obtained through a survey method with a questionnaire. The sampling method is convenience sampling collected from 120 taxpayers in Yogyakarta. The analysis is descriptive statistical, classic assumption test, and multiple linear regression. The data analysis technique of this research uses SPSS version 21. The results show that the E-Filing policy, tax sanctions, and taxpayer awareness have positive effects on taxpayer compliance during the covid-19 pandemic. The government can improve taxpayer compliance by managing and improving the E-Filing policies, carrying out routine supervision of taxpayer compliance, and increasing socialization about the importance of taxes for state development.
THE EFFECT OF INCOME, NETWORKING, AND E-COMMERCE ON THE INTEREST TO BE AN ENTREPRENEUR Shita Lusi Wardhani; Lita Kusumasari
Jurnal Ekonomi Dan Bisnis Vol 17 No 2 (2023): JEB Vol 17 No 2 Juli 2023
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v17i2.50

Abstract

There is a gap between employment and vacant jobs in Indonesia. It is a problem that needs to be solved. The Indonesian government keeps trying to solve the problem by encouraging the youths to be entrepreneurs. The purpose of the study is looking for the affected factors of entrepreneurs. Previous research stated that income was a dominant factor to be an entrepreneur and to create and make company growth, the network was the key while E-commerce could facilitate all business processes to the world. The hypotheses of the research are higher income expectations, networking, and e-commerce positively affect the interest to be entrepreneurs. The research method is multiple regression. Data is collected by distributing questionnaires to 160 college students. The data passed the validity and reliability. The F test result showed that the model passed. R2 stated that 41.9% of the model was explained by variables. The regression result showed that higher income, networking, and e-commerce positively and significantly affected the interest to be entrepreneurs. Based on the result, the variables should be socialized to encourage unemployment to be entrepreneurs
Co-Authors Narendra Eky Rezia Nuryanto Wardhani, Shita Lusi