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All Journal Deposisi: Jurnal Publikasi Ilmu Hukum Jurnal Akuntan Publik INDOPEDIA (Inovasi Pembelajaran dan Pendidikan)
Nabila Septiana Putri
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Dinamika Kepatuhan Pajak Kendaraan Bermotor: Pendekatan Kualitatif Dalam Mengeksplorasi Persepsi Dan Sikap Wajib Pajak Nabila Septiana Putri; Muhammad Fata Aditya; Hironimus Steven Permana
Deposisi: Jurnal Publikasi Ilmu Hukum Vol. 2 No. 1 (2024): Maret : Deposisi: Jurnal Publikasi Ilmu Hukum
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/deposisi.v2i1.2323

Abstract

This research delves into the dynamics of motor vehicle tax compliance through a qualitative approach, exploring taxpayers' perceptions and attitudes. The identified key factors shaping attitudes toward tax obligations include regulatory complexity, clarity of rules, and personal experiences. Elements such as fairness perception, trust in the taxation system, and supervisory effectiveness also play crucial roles in forming compliance attitudes. These factors, integrated with psychological aspects, provide an in-depth understanding of taxpayer compliance behavior. While acknowledging challenges like regulatory complexity and economic inequality, the study highlights opportunities, including the application of information technology, fiscal incentive development, and cross-sector collaboration, as strategies to enhance compliance. In conclusion, a holistic and adaptive tax policy strategy, considering both local and global contexts, can foster a transparent, fair, and supportive tax environment for sustainable development.
Analisis Efisiensi dan Efektivitas Pengelolaan Keuangan Daerah Kabupaten Semarang Hana Setyaningsih; Nabila Septiana Putri
Jurnal Akuntan Publik Vol. 2 No. 2 (2024): Juni : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i2.3614

Abstract

This research aims to assess how efficient and effective regional financial management in Semarang Regency utilizing secondary data from the Central Statistics Agency (BPS) for the years 2018–2022. Data were collected through literature study, non-behavioral observations, and data analysis using efficiency ratio and effectiveness ratio. The results showed that the level of efficiency of Semarang Regency’s regional financial management fluctuated and was generally inefficient, with a ratio ranging from 91% to 108.51%. Meanwhile, The efficiency of local financial management tends to be better, with a ratio ranging from 93.62% to 121.10%. Therefore, the Semarang Regency government is advised to increase Regional Original Revenue (PAD) and optimize the efficiency of financial management through improving the quality of human resources.
TRANSFORMASI MELALUI LITERASI DIGITAL: PERAN GENERASI MUDA DALAM MEWUJUDKAN SDGs DAN DAYA SAING GLOBAL Nabila Septiana Putri; Nafisa Saradeba; Ichsan Fauzi Rachman
INDOPEDIA (Jurnal Inovasi Pembelajaran dan Pendidikan) Vol. 2 No. 2 (2024): JUNI 2024
Publisher : Media Inovasi Pendidikan dan Pembelajaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Meskipun kemajuan teknologi telah memberikan akses informasi yang luas, namun tingkat literasi di Indonesia masih rendah, terutama dalam hal minat baca. Faktor internal seperti kurangnya minat baca dan motivasi, serta faktor eksternal seperti lingkungan keluarga yang kurang mendukung, menjadi penyebab utama rendahnya tingkat literasi. Melalui pemanfaatan literasi digital dan media sosial, generasi muda dapat menjadi agen perubahan dalam meningkatkan literasi, kritis, dan memilah informasi yang benar. Metode penelitian literature review digunakan untuk mendukung argumen, dengan mengacu pada beberapa penelitian terkait. Hasilnya menunjukkan bahwa literasi digital memiliki potensi besar untuk meningkatkan kemampuan berpikir kritis dan kreativitas generasi muda. Generasi muda dapat memanfaatkan platform media sosial sebagai sarana pembelajaran dan edukasi, serta mengembangkan konten-konten edukatif yang menarik dan terverifikasi untuk meminimalisir penyebaran hoax. Selain itu, inovasi literasi digital berbasis game edukasi juga dapat menjadi solusi untuk meningkatkan minat baca. Implementasi program SDGs, khususnya pendidikan yang berkualitas, menjadi penting dalam mengatasi masalah literasi di Indonesia.
Co-Authors Hana Setyaningsih Hironimus Steven Permana Ichsan Fauzi Rachman Muhammad Fata Aditya Nafisa Saradeba