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All Journal Jurnal Kolaboratif Sains Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Riset Ekonomi dan Akuntansi Jurnal Ekonomi dan Bisnis Indonesian Economic Review AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam
Tartila Devy
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PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2): (Studi Kasus di Kecamatan Padang Gelugur Kabupaten Pasaman) Fatma Yuliza; Tartila Devy
Jurnal Ekonomi dan Bisnis Vol. 3 No. 5 (2025): MEI
Publisher : ADISAM PUBLISHER

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Abstract

The purpose of this study was to determine the effect of taxpayer awareness and knowledge on taxpayer compliance in paying land and building tax in rural and urban areas in Padang Gelugur District, Pasaman Regency. The population of this study was 12,845 land and building taxpayers in rural and urban areas in Padang Gelugur District. The sampling technique used was propositional sampling using the Solvin formula for 99 people. The analysis method used was multiple linear regression analysis and descriptive analysis using IBM SPSS 26 V software. Interviews and questionnaires were used in the data collection process. The findings of the study indicate that (1) taxpayer knowledge has a significant effect on land and building taxpayer compliance in rural and urban areas. (2) Land and building taxpayer compliance in rural and urban areas is not influenced by taxpayer awareness. (3) Land and building taxpayer compliance in rural and urban areas is significantly influenced by taxpayer awareness and taxpayer knowledge simultaneously.
Analisis Kinerja Keuangan Pemerintahan Daerah Pada Provinsi Kepulauan Bangka Belitung Tahun 2018-2022 yusri, annisa irhamna; Tartila Devy
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 1 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i1.262

Abstract

The implementation of regional autonomy gives authority the regions in managing their own regions. The Bangka Belitung Islands Province is one of the regions resulting from regional expansion after the implementation of regional autonmy. The purpose of this study was to determine the financial performance of local government in the province of The Bangka Belitung Islands in 2018-2022. This research was conducted at the The Bangka Belitung Islands Province BAKUDA which is located on Jl. Belitung Island No. 4 Integrated Office and Settlement Complex. This type of research is descriptive quantitative. The data collection techniques used are documentation, interviews, literature review, and accessing the web and related sites. Local government financial ratios are used as a measuring tool in technical analysis. According to the study’s findings, regional financial independence has remained low over the last five years, from 2018-2022, with an average of 51,21%; the average ratio of local revenue effectiveness is 105,09%; the average ratio of regional financial efficiency is 79,37%; the average ratio of spending harmony indicates that routine spending is allocated more than development spending; the average revenue growth is 5,54%; and the average DSCR is above 2,5%. According to the findings of the analysis of the regional government’s financial performance, it manages the allocated money quite effectively.
PENGARUH KUALITAS SISTEM, KOMPLEKSITAS PENGGUNAAN, DAN KESIAPAN TEKNOLOGI INFORMASI TERHADAP MINAT WAJIB PAJAK ORANG PRIBADI DALAM MENGGUNAKAN E-FILING (STUDI KASUS PADA KPP PRATAMA BUKITTINGGI) Ika Nanda Amalia; Tartila Devy
Jurnal Ekonomi dan Bisnis Vol. 2 No. 2 (2024): Februari
Publisher : ADISAM PUBLISHER

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Abstract

E-Filing interest among individual taxpayers at KPP Pratama Bukittinggi, either partially or simultaneously, is the target of this research, which seeks to analyse the impact of system quality, usability, and IT preparedness. Quantitative techniques utilising a descriptive explanatory research strategy are employed in this study. Primary data collected for this study came from surveys sent out via mail or online using Google Forms. One hundred individuals who were eligible to participate that is, taxpayers with an account at KPP Pratama Bukittinggi and experience with electronic filing were chosen for the survey through a purposive sampling procedure. This study employed IBM SPSS Statistics version 24 for its data analysis. The study found that while system quality has a positive and statistically significant effect on taxpayers' interest in e-Filing, the complexity of the system has a negative and statistically significant effect on taxpayers' interest in using it for required purposes. taxpayers' interest in utilising e-Filing is positively and significantly impacted by their level of information technology readiness. Individual taxpayers' interest in utilising e-Filing is positively and significantly impacted by system quality, complexity of usage, and information technology readiness all at once.
Strategi Promosi Destinasi Wisata Situs Menhir Nagari Maek Kabupaten Lima Puluh Kota: Promotional Strategies for the Menhir Site Tourism Destination in Nagari Maek, Lima Puluh Kota Regency Viora Andini; Tartila Devy
Jurnal Kolaboratif Sains Vol. 9 No. 2: Februari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i2.10534

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui serta menganalisis keadaan promosi yang ada pada saat ini, serta menyusun strategi promosi yang lebih efektif untuk menarik kunjungan wisatawan ke Situs Menhir Nagari Maek ini. Yang mana seperti diketahui, Situs Menhir ini merupakan peninggalan sejarah dari zaman magelitikum yang mempunyai nilai yang tinggi dari segi budaya dan edukasi, tetapi belum mendapatkan perhatian yang maksimal, sehingga minimnya promosi untuk dilakukan.Penelitian ini menggunakan metode kualitatif deskriptif, dengan cara menggumpulkan data lewat observasi,wawancara, dokumentasi,dan angket. Analisis data ini dilakukan melalui pendekatan SWOT untuk melihat kekuatan, kelemahan, peluang, dan ancaman dalam promosi situs menhir ini.Hasil penelitian dengan pengelola, didapati bahwa promosi yang dilakukan saat ini masih menggunakan cara yang lama, yang mana yaitu masih dari mulut ke mulut, dan belum maksimal memakai media sosial. Sehingga menyebabkan rendahnya tingkat kunjungan wisatawan ke situs menhir, yang mana pada tahun 2024 jumlah kunjungan wisatawan agak meningkat dikarenakan terjadinya Festival Maek. Maka dari itu disarankan kepada penggelola untuk memanfaatkan dan menghidupkan kembali media sosial sebagai alat promosi utama, serta menciptakan konten yang berisikan tentang cerita sejarah, serta melibatkan masyarakat, dan bekerja sama dengan pihak pemerintah daerah serta komunitas budaya. Maka dengan strategi yang tepat, situs menhir ini memiliki potensi yang besar untuk menjadi destinasi wisata sejarah unggulan di Sumatera Barat.
ANALISIS PENGARUH KESADARAN PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN PPH FINAL PADA UMKM KULINER DI KOTA PADANG Lisa Gustiani; Tartila Devy
AT TARIIZ : Jurnal Ekonomi dan Bisnis Islam Vol 5 No 01 (2025): AT TARIIZ : JURNAL EKONOMI DAN BISNIS ISLAM
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/attariiz.v5i01.2076

Abstract

This study investigates the effect of tax awareness and tax sanctions on the compliance of Final Income Tax (PPh Final) among Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector of Padang City, Indonesia. A quantitative associative approach was employed, surveying 36 purposively selected respondents. Data were gathered through validated and reliable structured questionnaires and analysed using multiple linear regression (SPSS 25). The results reveal that both tax awareness and tax sanctions exert a positive and significant influence—individually and jointly—on MSME compliance with Final Income Tax obligations. These findings highlight the critical role of enhanced tax literacy and consistent enforcement of sanctions in improving tax compliance within the MSME sector. Practically, the Directorate-General of Taxes should design integrated educational programs and progressive sanction policies tailored to the characteristics of culinary MSMEs in regional contexts.
The Effect of Return on Assets, Current Ratio, and Debt-to-Equity Ratio on Stock Prices: A Case Study of Food and Beverage Sub-Sector Companies Listed on the Indonesia Stock Exchange (2020–2024) Anita Triana; Tartila Devy
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.109

Abstract

This study emphasizes the association between corporate financial conditions and share valuation within the food and beverage processing sector listed on Indonesia’s capital market over the past five years by drawing upon documented data derived from audited annual reports, yielding a total of 115 observational records from twenty-three selected firms; the information was examined through data profiling, model feasibility assessment, and relational modeling supported by statistical software. The findings indicate that the capacity of assets to generate earnings does not exhibit a meaningful linkage with stock movements, suggesting that profit magnitude is not invariably a primary consideration for market participants, whereas excessive short-term fund availability demonstrates an inverse tendency, implying perceived inefficiency due to idle resources lacking productive allocation, while the proportional balance between liabilities and equity likewise fails to reveal a pronounced connection with value shifts. Nevertheless, when these elements are evaluated collectively, a substantive relationship with stock price volatility becomes apparent, accounting for more than half of the variation in market value, with the remainder presumably attributable to other determinants beyond the scope of this discussion.
Co-Authors Adella Indah Puspita Anita Triana Fatma Yuliza Gina Permata Sari Ika Nanda Amalia Lisa Gustiani Lusi Amelia Ramadhani Martina Martina Mourine Andika Putri Muhammad Ridwan Nurfilza Inara Raisa Nurazizah Silvia Wisra Yulia Siti Aisyah Viora Andini yusri, annisa irhamna