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All Journal Kiat Bisnis Jurnal Penelitian Ekonomi dan Bisnis JBTI : Jurnal Bisnis : Teori dan Implementasi Riset Akuntansi dan Keuangan Indonesia Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT AFRE Accounting Financial Review International Journal of Economics, Business and Accounting Research (IJEBAR) Reswara: Jurnal Pengabdian Kepada Masyarakat Widya Accarya Jurnal Riset Akuntansi dan Keuangan Jurnal Masyarakat Indonesia Widya Dharma Journal of Business Journal of Economics, Business, Accounting and Management Jurnal Pengabdian Widya Dharma Jurnal Akuntansi
Syska Lady Sulistyowatie
Universitas Widya Dharma Klaten
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH KUALITAS PELAYANAN, SANKSI PERPAJAKAN, KEMUDAHAN PEMBAYARAN, DAN RAZIA LAPANGAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR RODA DUA (Studi Kasus pada Kantor Bersama SAMSAT Klaten Wulandari, Dewi Muharromah; Sulistyowatie, Syska Lady; Santosa, Imam
KIAT BISNIS Vol 6, No 5 (2017): Kiat Bisnis Juni
Publisher : KIAT BISNIS

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Abstract

This research aim to to know the influence of simultan and also parsial from service quality, taxation sanction, payment amenity, and razia field to taxpayer compliance in paying Iease of motor vehicle of wheel two. Research use the primary data as much 100 sampel with the method of determination of sampel accidental sampling, that is taxpayer payment of lease of Motor Vehicle which coincidence met at the research technique analyse by using doubled linear analysis regresi, test the F (simultan), test the t (parsial), and test the coefficient determinasi (R2). Result of research indicate that the existence of influence signifikan by simultan service quality, taxation sanction, payment amenity, and razia field to taxpayer compliance in paying Iease of motor vehicle of wheel two at office with SAMSAT Klaten. While by parsial is taxation sanction have an effect on the signifikan to taxpayer compliance in paying Iease of motor vehicle of wheel two, but service quality, payment amenity, and razia field do not have an effect on to taxpayer compliance in paying Iease of motor vehicle of wheel two. Keyword: Service Quality, Taxation Sanction, Payment Amenity, Razia Field, Tax payer Compliance
PENGARUH PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KLATEN Sulistyowatie, Syska Lady
KIAT BISNIS Vol 6, No 4 (2016): Kiat Bisnis Desember
Publisher : KIAT BISNIS

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Abstract

Pajak daerah merupakan pendapatan yang sangat penting bagi Kabupaten Klaten karena merupakan pendapatan yang digunakan untuk membiayai anggaran belanja pemerintah daerah. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemerimaan pajak daerah dan retribusi daerah terhadap peningkatan Pendapatan Asli Daerah (PAD) dan pengaruh keduanya secara bersama-sama terhadap peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Klaten. Metode penelitian yang digunakan dalam penelitian ini adalah analisis regresi linier berganda. Hasil penelitian menunjukkan pajak daerah berpengaruh positif dan signifikan terhadap Pendapatan Asli Daerah (PAD). Sedangkan retibusi daerah tidak berpengaruh terhadap Pendapatan Asli Daerah (PAD). Hasil analisis data secara simultan menunjukkan bahwa variabel pajak daerah dan retribusi daerah secara bersama-sama berpengaruh secara signifikan terhadap Pendapatan Asli Daerah (PAD). Kata kunci: Pajak Daerah, Retribusi Daerah, dan Pendapatan Asli Daerah (PAD)
PENERAPAN GOOD CORPORATE GOVERNANCE, WHISTLEBLOWING SYSTEM DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN SLEMAN Sulistyowatie, Syska Lady; Pahlevi, Reza Widhar
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6743

Abstract

Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance.Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is influence between Taxation Sanction on tax compliance.  Key Word : Good Corporate Governance, Whistleblowing System, Taxation Sanctions and Tax Compliance. 
FAKTOR PENENTU KINERJA LINGKUNGAN PADA PAGUYUBAN BATIK KEBON INDAH BAYAT KLATEN YANG DIMODERASI OLEH LEAN ENVIRONMENT Sulistyowatie, Syska Lady; Pahlevi, Reza Widhar
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 10, No 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

Peran inovasi sangatlah penting agar kelangsungan organisasi dan produk dapat bertahan serta dapat mencapai keunggulan kompetitif dengan kompetitornya. Fenomena yang ada di negara maju, masyarakatnya sudah peduli dengan lingkungan sekitar melalui menggunakan barang yang bisa didaur ulang dan tidak merusak lingkungan. Penggabungan pengetahuan dan manajemen kualitas dalam melakukan inovasi sudah dilakukan oleh Paguyuban Batik Kebon Indah di Bayat, Klaten, Jawa Tengah. Para pengerajin batik melakukan inovasi dengan menggunakan pewarna alami untuk mengurangi dampak lingkungan yang ditimbulkan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh transfer pengetahuan dan manajemen kualitas terhadap kinerja lingkungan melalui inovasi bisnis serta ingin mengetahui peran moderasi antara lean environment dengan inovasi bisnis terhadap kinerja lingkungan pada Paguyuban Batik Kebon Indah Bayat Klaten, Jawa Tengah. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan memberikan kuesioner secara langsung kepada karyawan Paguyuban Kelompok Batik Kebon Indah Bayat Klaten Jawa Tengah. Teknik statistik yang digunakan untuk menganalisis data dengan menggunakan Structural Equation Modelling (SEM) AMOS. Hasil penelitian menunjukkan bahwa transfer pengetahuan berpengaruh terhadap inovasi, manajemen kualitas berpengaruh terhadap inovasi, transfer pengetahuan tidak berpengaruh terhadap kinerja lingkungan, manajemen kualitas berpengaruh terhadap kinerja lingkungan, inovasi berpengaruh terhadap kinerja lingkungan selanjutnya hasil penelitian menunjukkan bahwa lean environment berpengaruh terhadap kinerja lingkungan.Kata Kunci: Transfer Pengetahuan, Manajemen Kualitas, Lean Environment, Kinerja   Lingkungan dan InovasiInnovation is very important for an organization and products to survive and achieve competitive advantage. In developed countries, people already concerned about the environment by using recycled goods that safe for the environment. The merging of knowledge and quality management in innovation has been conducted by the Kebon Indah Batik Association in Bayat, Klaten, Central Java. The batik artists innovate by using natural dyes to reduce the environmental impact caused. The research was aimed at determining the effect of knowledge transfer and quality management towards the environmental performance through business innovation and identify the role of moderation between lean environment and business innovation on the environmental performance of the batik association. The research method used was quantitative descriptive by administering questionnaires directly to the employees of the Kebon Indah Bayat Batik Association. Statistical techniques was used to analyze the data by using AMOS Structural Equation Modeling (SEM). The research results showed that 1) knowledge transfer influences innovation, quality management influences innovation; 2) knowledge transfer has no effect on environmental performance; 3) quality management influences environmental performance; 4) innovation influences environmental performance. Further, the results of the study indicate that lean environment influences environmental performance.Keywords:   Knowledge Transfer, Quality Management, Lean Environment, Environmental Performance and Innovation
IDENTIFIKASI HAK KEKAYAAN INTELEKTUAL, PENGETAHUAN TRADISIONAL DAN EKSPRESI BUDAYA TRADISIONAL (PTEBT) LURIK KLATEN Pratomo, Sigit Adhi; Dharmo, Pujo; Sulistyowatie, Syska Lady; Sulistyowati, Istri; Nasrulloh, Rifqi Syarif
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 5 No 3 (2020)
Publisher : Economic Faculty, Attahiriyah Islamic University

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Abstract

Purpose- This research aims to: (1) examine the activities of the center and community (community) carriers of lurik Klaten; (2) To thoroughly examine the PTEBT lurik Klaten; and (3) Identifying IPR documents at the Klaten lurik center. Design/methodology/approach- Qualitative research methods with a juridical empirical approach or legal sociology. Findings- The research results show that the documentation system for standard lurik motifs is still incomplete and there is a lack of knowledge of traditional craftsmen on lurik production. Implication- It is necessary to pay attention to the intellectual property rights of the craftsmen for the copyright of the creation of new motifs from each lurik craftsman, this is aimed at avoiding imitation / counterfeiting of lurik motifs. Keywords: Intellectual Property Rights, Traditional Knowledge, Traditional Cultural Expressions
FAKTOR PENENTU KINERJA LINGKUNGAN PADA PAGUYUBAN BATIK KEBON INDAH BAYAT KLATEN YANG DIMODERASI OLEH LEAN ENVIRONMENT Sulistyowatie, Syska Lady; Pahlevi, Reza Widhar
JBTI : Jurnal Bisnis : Teori dan Implementasi Vol 10, No 2 (2019): Oktober 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/bti.102121

Abstract

Peran inovasi sangatlah penting agar kelangsungan organisasi dan produk dapat bertahan serta dapat mencapai keunggulan kompetitif dengan kompetitornya. Fenomena yang ada di negara maju, masyarakatnya sudah peduli dengan lingkungan sekitar melalui menggunakan barang yang bisa didaur ulang dan tidak merusak lingkungan. Penggabungan pengetahuan dan manajemen kualitas dalam melakukan inovasi sudah dilakukan oleh Paguyuban Batik Kebon Indah di Bayat, Klaten, Jawa Tengah. Para pengerajin batik melakukan inovasi dengan menggunakan pewarna alami untuk mengurangi dampak lingkungan yang ditimbulkan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh transfer pengetahuan dan manajemen kualitas terhadap kinerja lingkungan melalui inovasi bisnis serta ingin mengetahui peran moderasi antara lean environment dengan inovasi bisnis terhadap kinerja lingkungan pada Paguyuban Batik Kebon Indah Bayat Klaten, Jawa Tengah. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan memberikan kuesioner secara langsung kepada karyawan Paguyuban Kelompok Batik Kebon Indah Bayat Klaten Jawa Tengah. Teknik statistik yang digunakan untuk menganalisis data dengan menggunakan Structural Equation Modelling (SEM) AMOS. Hasil penelitian menunjukkan bahwa transfer pengetahuan berpengaruh terhadap inovasi, manajemen kualitas berpengaruh terhadap inovasi, transfer pengetahuan tidak berpengaruh terhadap kinerja lingkungan, manajemen kualitas berpengaruh terhadap kinerja lingkungan, inovasi berpengaruh terhadap kinerja lingkungan selanjutnya hasil penelitian menunjukkan bahwa lean environment berpengaruh terhadap kinerja lingkungan.
PENERAPAN GOOD CORPORATE GOVERNANCE, WHISTLEBLOWING SYSTEM DAN RISIKO SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN SLEMAN Syska Lady Sulistyowatie; Reza Widhar Pahlevi
Riset Akuntansi dan Keuangan Indonesia Vol 3, No 2 (2018): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v3i2.6743

Abstract

Tax compliance still needs to be improved by encouraging the implementation of transparent taxation, namely the transparency of tax management in all areas, both administrative and management of the use of funds derived from tax revenue. The real effort that must be done to implement the transparency is through the bureaucracy reform movement in the service system and tax administration that is through the implementation and implementation of Good Governance.Good governance is a well-executed organizational governance, by carrying out the principles of openness, justice and accountability in order to achieve the goals of the organization. The problems that will be studied by the researcher is a social and dynamic problem. Therefore, the researcher chooses to use quantitative research method to determine how to find, collect, process and analyze the data of the research result, so that this research is expected to give input for the need of strengthening of harmony between Good Corporate Governance and Whistleblowing System and the need to create system or policies and operational procedures of taxation sanction risk required for tax compliance implementation. The results showed that there is influence between the implementation of Good Corporate Governance to tax compliance, there is influence between Whistleblowing System on tax compliance, there is influence between Taxation Sanction on tax compliance.  Key Word : Good Corporate Governance, Whistleblowing System, Taxation Sanctions and Tax Compliance. 
Realisasi Penerimaan Pajak Ditinjau Dari Perspektif Pendapatan Negara Syska Lady Sulistyowatie; Rizky Windar Amelia
AFRE (Accounting and Financial Review) Vol 3, No 1 (2020): July
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v3i1.4602

Abstract

Tax is the largest revenue of a country since it can be renewed flexibly in accordance with the developments. Tax is something that can be imposed on citizens as the reciprocity over the contra-actions made by the government, but of course the contra-achievement cannot be directly enjoyed by its citizens. The tax is levied by the government to finance the State budget. The population in this study is tax revenue consisting of Income tax (PPh), Value Added Tax Sales Tax on Luxury Goods (PPNPPnBM), Property Tax Land and Building Rights Acquisition Fees (PBBBPHTB), Other Taxes, Import Duties, Excise, and Export Taxes. While the sample in this study is Income Tax, Value Added Tax Sales Tax on Luxury Goods, Property Tax Land and Building Rights Acquisition Fees, Other Taxes, Import Duties, Excise, and Export Taxes from 2015-2019. The results of the study of Value Added Tax Sales Tax on Luxury Goods and Import Duties variables have a positive and significant effect on state income, while the variables Income tax, property tax land and building rights acquisition fees, Other Taxes, Excise, and Export Taxes have no effect on state revenues. DOI: https://doi.org/10.26905/afr.v3i1.4602
PENGARUH PBB DAN BPHTB TERHADAP PAJAK DAERAH KABUPATEN KLATEN Syska Lady Sulistyowatie
Jurnal Riset Akuntansi dan Keuangan Vol 13, No 2 (2017): Jurnal Riset Akuntansi dan Keuangan
Publisher : Fakultas Bisnis UKDW

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21460/jrak.2017.132.284

Abstract

ABSTRACTSince the enactment of Law No. 29 Year 2009 on Regional Taxes and Retribution which was, PBB and BPHTB was turned into a regional government taxes. The purposes of this study were to determine the effects of PBB and BPHTB on regional taxes and the influence of both collections to the regional taxes of Klaten Regency. Method of analysis used multiple linear regression analysis. The results showed that PBB have a positive and significant impact on Regional taxes of Klaten regency, while BPHTB did not affect the regional taxes of Klaten regency. The results of the joint analysis of the PBB and BPHTB was significantly influence the regional taxes of Klaten Regency. This research was expected to give contribution as a problem solving related to PBB and BPHTB problem towards regional taxes and can be used as reference for further research.ABSTRAKSejak berlakunya UU No. 29 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah, PBB dan BPHTB beralih menjadi pajak pemerintah daerah. Tujuan penelitian ini untuk mengetahui pengaruh PBB dan BPHTB terhadap pajak daerah serta pengaruh keduanya secara bersama-sama terhadap pajak daerah Kabupaten Klaten. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa PBB berpengaruh positif dan signifikan terhadap pajak daerah Kabupaten Klaten. Sedangkan BPHTB tidak berpengaruh terhadap pajak daerah Kabupaten Klaten. Hasil analisis secara bersama-sama PBB dan BPHTB berpengaruh secara signifikan terhadap pajak daerah Kabupaten Klaten. Penelitian ini diharapkan dapat memberikan sumbangan pemikiran terhadap pemecahan masalah yang berkaitan dengan masalah PBB dan BPHTB terhadap pajak daerah serta dapat dijadikan referensi untuk penelitian selanjutnya.
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
Co-Authors Abdul Haris Agung Nugroho Jati Anis Marjukah Arif Julianto Sri Nugroho Arif Julianto Sri Nugroho, Arif Julianto Sri Dharmo, Pujo Hartanto Hersulastuti Ike Anisa Imam Santosa Istri Sulistyowati Jajang Susatya Maulida, Yunita Ivi Pahlevi, Reza Widhar Paramita Lea Christanti Pratomo, Sigit Adhi Reza Widhar Pahlevi Reza Widhar Pahlevi, Reza Widhar Rifqi Syarif Nasrulloh Rismanto Gatot Trisilo Rizky Windar Amelia Sigit Adhi Pratomo Suranto, Much Tasari Trisilo, Rismanto Gatot Wicaksana, Aditya Pandu Winarno Heru Murjito Wulandari, Dewi Muharromah Zulvina, Desi