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PERBEDAAN PERSEPSI WAJIB PAJAK ORANG PRIBADI PADA KEBIJAKAN SUNSET POLICY DAN TAX AMNESTY: STUDI EMPIRIS DI KANTOR PELAYANAN PAJAK PRATAMA KLATEN Sulistianingsih, Puji; Trisilo, Rismanto Gatot
KIAT BISNIS Vol 6, No 4 (2016): Kiat Bisnis Desember
Publisher : KIAT BISNIS

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Abstract

The purpose of this research is to know is there any deference between perception of knowledge, attitude, attention, evaluation, motivation, and activity of individual taxpayers on Sunset Policy Volume II Year 2015 and Tax Amnesty Period I (July-September 2016). This research uses quantitative and comparative method by using T test sample pair analysis. The sum of the sample of this research is 100 respondence. The sampling uses convenience sampling method. Research instrument is questionnaire. The result of the research by using T test analysis shows that there are differences between perception of knowledge, attitude, attention, evaluation, motivation, and activity of individual taxpayers on Sunset Policy Volume II Year 2015 and Tax Amnesty Period I (July-September 2016). This is showed by analyzing T test (1) the significancy mark for knowledge is 0,001 which is smaller than level of significancy 0.05 which shows there is different significance of knowledge. (2) The significancy mark for attitude is 0,000 which is smaller than level of significancy 0.05 which shows that there is different significance of attitude. (3) the significancy mark for attention by using T test analysis is 0,000 which is smaller than level of significancy 0.05 which shows that there is different significance of attention. (4) the significancy mark for evaluation by using T test analysis is 0,000 which is smaller than level of significancy 0.05 which shows that there is different significance of evaluation. (5) the significancy mark for motivation by using T test analysis is 0,015 which is smaller than level of significancy 0.05 which shows that there is different significance of motivation (6) the significancy mark for activity by using T test analysis is 0,022 which is smaller than level of significancy 0.05 which shows that there is different significance of activity. Key word: Sunset Policy, Tax Amnesty, Perception, Knowledge, Attitude, Attention, Evaluation, Motivation and Activity
ENERAPAN SISTEM INFORMASI SUMBER DAYA MANUSIA TERHADAP PENINGKATAN KEPUASAN KARYAWAN TRISILO, RISMANTO GATOT
KIAT BISNIS Vol 6, No 5 (2017): Kiat Bisnis Juni
Publisher : KIAT BISNIS

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Abstract

This study is aimed to assess the influence of applying HRIS toward time management, cost management, quality of information effect and managerial satisfaction. Non probability sampling technique is used in taking the sample. The participants in this study are 80 HR officers from 8 companies in central Java and around. The data collection technique which is used to help this study is online questionnaire. The approach of this study is by using quantitative method, analyzing technique by using SPSS V.16. The result of this study shows that HRIS application influences time management, however applying HRIS does not influence cost management, quality of information effect and managerial satisfaction. Keyword : HRIS implementation, cost management, managerial satisfaction.
Apakah Teori Perilaku Terencana Relevan Mengukur Perilaku Mahasiswa Dalam Mengelola Keuangan di Tahun Kedua Era Pandemi Covid-19? Jarot Prasetyo; Anis Marjukah; Rismanto Gatot Trisilo; Cahaya Nugrahani; Syska Lady Sulistyowati; Anna Febrianty S
Journal of Business and Economics Research (JBE) Vol 3 No 2 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v3i2.1748

Abstract

This study aims to test the model whether age, academic ability, working experence in the theory of Planned Behavior have a positive financial literacy and financial behavior of the students of Widya Dharma University during second year pandemi Covid-19. The research design was carried out using a quantitative method which explains the causal relationship between one dependent variable which is influenced by three independent variables and one mediating variable. Hypothesis testing is formulated in the model using the SEM analysist. The population in the research were all university students in the Unwidha Klaten in 6 faculties and 16 programmes of study. The sampling technique was carried out by purposive sampling as 140 respondents. The final result of the quantitative model test using AMOS stastical package shows that there is a positive influence on academic ability, working experience and financial literacy towards financial behaviors. Meanwhile, one variable in the age does not significantly influence it. Future research can expand the model through testing the students’s intellligence financial by developing research designs through experimental research.
PELATIHAN PENGISIAN SPT TAHUNAN PPH DI SMAN 3 BOYOLALI: UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK Syska Lady Sulistyowatie; Rizky Windar Amelia; Sigit Adhi Pratomo; Rismanto Gatot Trisilo
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 3, No 2 (2022)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v3i2.1926

Abstract

Pajak digunakan untuk membiayai anggaran belanja Negara. Pajak mempunyai peran penting dalam membangun kesejahteraan masyarakat, tanpa pajak Negara akan kesulitan dalam pembiayaan Negara. Mengingat betapa pentingnya pajak, pemerintah berusaha semaksimal mungkin untuk menghimbau wajib pajak melaksanakan kewajiban pajaknya. Salah satu pendapatan pajak terbesar berasal dari pajak penghasilan yang diakumulasi selama satu tahun untuk dilaporkan. Masalah yang sering timbul pada wajib pajak adalah ketidakpatuhan untuk melaporkan dan membayar pajak. Selama ini wajib pajak bukannya tidak mau melaporkan pajaknya, melainkan karena kurangnya pengetahuan mengenai pelaporan pajak. Pelaporan wajib pajak dinilai sangat rumit, apalagi dengan sistem online. Kendala yang lain adalah banyak wajib pajak yang lupa password akun dan EFIN. Tujuan Pengabdian Kepada Masyarakat di SMAN 3 Boyolali adalah membantu wajib pajak untuk melaporkan pajaknya, khususnya PPh melalui pelaporan SPT Tahunan PPh. Pengabdian Kepada Masyarakat ini dilakukan dengan metode learning by doing yaitu dengan praktek langsung secara online pengisian SPT Tahunan PPh menggunakan e-filing. Berdasarkan Pengabdian Kepada Masyarakat yang telah kami laksanakan, para wajib pajak sangat antusias melaporkan pajaknya. Adanya Pengabdian Kepada Masyarakat ini diharapkan dapat menyalurkan pengetahuan pajak terhadap wajib pajak sehingga dapat membantu wajib pajak lainnya dalam melaporkan pajaknya. Kedepan diharapkan wajib pajak menjadi taat pajak
EXPLORATION OF FINANCIAL LITERACY STRATEGIES AND ADOPTION OF FINANCIAL TECHNOLOGY TO SUPPORT SMALL AND MEDIUM ENTERPRISES GROWTH IN BORDER AREAS : A CASE STUDY IN BENGKAYANG Rissa Ayustia; Jones Parlindungan Nadapdap; Jorge Ribeiro Freitas; Rismanto Gatot Trisilo; Eligia Monixa Salfarini
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

This case study examines how financial technology adoption and financial literacy initiatives support the expansion of small and medium-sized enterprises (SMEs) in border regions, with a particular emphasis on Bengkayang. Businesses face special opportunities and problems due to the border location, which calls for a customized strategy to technology integration and financial management. The research examines internal strengths and weaknesses as well as external opportunities and threats pertinent to the SME's goals using Internal Factors Analysis Strategy (IFAS) and External Factors Analysis Summary (EFAS) matrix. The IFAS analysis highlights significant advantages in the form of rising government backing and interest, offset by obstacles in the form of resistance and difficulty gaining access to technology. Opportunities like growing demand and partnerships are identified by the EFAS research, along with concerns like political instability and competition. Combining these results, the report suggests proactive risk mitigation, diversified financial services, enhanced collaborations, integrated technology access initiatives, and personalized financial literacy programs. In the particular setting of Bengkayang, a methodical approach to impact evaluation and ongoing monitoring and modification is suggested to guarantee the efficacy of initiatives in fostering SME growth.