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Pengaruh Etika, Kesadaran Wajib Pajak, Sanksi Pajak, Dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak (Studi Kasus Wajib Pajak Orang Pribadi Di Kulon Progo) Zainnita Julia Qhoirunnisa; Martinus Budiantara
VALUE Vol 4 No 2 (2023): Oktober 2023 - Maret 2024
Publisher : PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TJUT NYAK DHIEN (UTND)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36490/value.v4i2.945

Abstract

The aim of this study is to find out how ethics, tax awareness, tax sanctions, and the quality of tax services affect the level of individual tax compliance in Kulon Progo. Primary data comes from questionnaires given to individual taxpayers. Secondary data is collected from relevant previous research and from various Internet sources. The double linear regression method is used to analyze data in the SPSS program version 21. Research results show that ethics, tax awareness, and tax sanctions have a positive impact on the level of individual tax compliance in Kulon Progo, but do not affect the quality of the tax services provided.
Pelatihan Dan Pendampingan Pencatatan Laporan Keuangan Berbasis Digital Pada UMKM Gudeg Mbah Djo Zainnita Julia Qhoirunnisa; Zaenal Wafa
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.246

Abstract

This community service activity was carried out to provide training and assistance regarding the preparation of financial reports for the Gudeg Mbah Djo UMKM in Kulon Progo Regency. In its financial records, the financial reports of UMKM Gudeg Mbah Djo are still recorded conventionally, so that there is often no clear separation between personal money and company money. Owners also do not know exactly how much profit or loss they have from the business they are running because so far it has only been ‘niteni’. The reason is because the owner still does not understand the importance of financial reports and the basis for recording them. From these main issues, it is necessary to carry out training and assistance for preparing financial reports for the Gudeg Mbah Djo UMKM.
Pelatihan Dan Pendampingan Pencatatan Laporan Keuangan Berbasis Digital Pada UMKM Gudeg Mbah Djo Zainnita Julia Qhoirunnisa; Zaenal Wafa
Akuntansi Vol. 2 No. 2 (2023): Juni : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v2i2.246

Abstract

This community service activity was carried out to provide training and assistance regarding the preparation of financial reports for the Gudeg Mbah Djo UMKM in Kulon Progo Regency. In its financial records, the financial reports of UMKM Gudeg Mbah Djo are still recorded conventionally, so that there is often no clear separation between personal money and company money. Owners also do not know exactly how much profit or loss they have from the business they are running because so far it has only been ‘niteni’. The reason is because the owner still does not understand the importance of financial reports and the basis for recording them. From these main issues, it is necessary to carry out training and assistance for preparing financial reports for the Gudeg Mbah Djo UMKM.