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All Journal JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Minfo Polgan (JMP) Jurnal Basicedu
Rosida, Siti Ayu
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Arts Humanities Computer Science & IT Education Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences

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Post Pandemic Learning Culture : Which is Your Choice? Mulyani, Sri; Irawan, Ade; Rosida, Siti Ayu
Jurnal Basicedu Vol. 7 No. 3 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i3.4599

Abstract

The Covid-19 influenced the way we live the lives including those in educational sector. This paper seeks to find the habit of the students in the learning process as it is a kind of transition from offline classes-on line classes and off line classes. The quantitative descriptive research approach used in this study narrates the data in light of the respondents' responses and assigns pertinent meanings students from semester three through seven who have participated in both on line and off line learning activities serve as the study's subjects in order to reflect on variations in learning styles. Answers to surveys distributed to respondents via the Google form were used to collect the data. The researcher can infer from the research's findings that the students themselves may find some of the responses to be perplexing. For instance, when asked again, the majority of them preferred the face-to-face learning approach despite their initial claims that online learning was more flexible and provided sufficient knowledge. This demonstrates that, despite the widespread usage of a number of new habits in the form of  on line platforms, face-to-face instruction is still the preferred method for them. The paper conclude that the Covid-19 pandemic can influence the way the students learn in which, in some occasions are positive 
Analysis of Motor Vehicle Tax, Motor Vehicle Title Transfer Tax, and Motor Vehicle Fuel Tax in 2018 - 2022 on Local Revenue in DKI Jakarta Province Herawati, Putri; Nasrullah, Nasrullah; Rosida, Siti Ayu
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 1 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i1.6257

Abstract

This research aims to analyze the effectiveness and contribution of motor vehicle taxes, motor vehicle title transfer fees, motor vehicle fuel taxes to DKI Jakarta's PAD in 2018-2022. This research uses a qualitative descriptive method with secondary data obtained from local government financial reports via the official website of the Jakarta Information and Documentation Service. The data analysis technique used is the effectiveness analysis method with the effectiveness ratio and contribution analysis method. The results of this study show that there is effectiveness in the realization of motor vehicle tax with a very good level of effectiveness with an average of 100.81% and motor vehicle transfer fee tax with an average of 102.16% and motor vehicle fuel tax with an average of an average of 103.89% has a very good effectiveness level with a percentage that fluctuates from year to year. Motor vehicle tax contributes quite a bit and motor vehicle transfer fee tax has a low level of contribution to the PAD of DKI Jakarta Province, then motor vehicle fuel tax has a very low level of contribution to PAD of DKI Jakarta Province.
Analysis of the Application of Value Added Tax Calculation and Reporting at PT. Darpadina Sumber Abadi (DSA) in 2022 Meiriska, Meiriska; Nasrulla, Nasrulla; Rosida, Siti Ayu
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 2 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Maret)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i2.6657

Abstract

This research aims to analyze the implementation of VAT calculations, deposits, reporting and recording at PT. Darpadina Sumber Abadi 2022 and its conformity with the Law on Harmonization of Tax Regulations (UU No.7 of 2021), Minister of Finance Regulation number 63/PMK.03/2021, and Minister of Finance Regulation number 63/PMK.03/2021 and also the principles applicable accounting. The analysis in this research uses qualitative methods with descriptive observations that collect and analyze the condition of subjects or objects in the form of institutions based on evidence and facts from research subjects. The data used consists of the 2022 Period VAT SPT, 2022 Input and Output Tax Invoices, and the 2022 Recording Journal. Calculation and reporting of PT Value Added Tax. Darpadina Sumber Abadi is in accordance with applicable laws. From the calculation results, PT Darpadina Sumber Abadi experienced an underpayment because the Output Tax was greater than the Input Tax. If there is an underpayment, PT Darpadina Sumber Abadi will make a deposit at the end of the following month
Post Pandemic Learning Culture : Which is Your Choice? Mulyani, Sri; Irawan, Ade; Rosida, Siti Ayu
Jurnal Basicedu Vol. 7 No. 3 (2023)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/basicedu.v7i3.4599

Abstract

The Covid-19 influenced the way we live the lives including those in educational sector. This paper seeks to find the habit of the students in the learning process as it is a kind of transition from offline classes-on line classes and off line classes. The quantitative descriptive research approach used in this study narrates the data in light of the respondents' responses and assigns pertinent meanings students from semester three through seven who have participated in both on line and off line learning activities serve as the study's subjects in order to reflect on variations in learning styles. Answers to surveys distributed to respondents via the Google form were used to collect the data. The researcher can infer from the research's findings that the students themselves may find some of the responses to be perplexing. For instance, when asked again, the majority of them preferred the face-to-face learning approach despite their initial claims that online learning was more flexible and provided sufficient knowledge. This demonstrates that, despite the widespread usage of a number of new habits in the form of  on line platforms, face-to-face instruction is still the preferred method for them. The paper conclude that the Covid-19 pandemic can influence the way the students learn in which, in some occasions are positive 
Digitalisasi Sistem Perpajakan, Pengetahuan Pajak, dan Kesadaran Wajib Pajak terhadap Tingkat Kepatuhan Wajib Pajak: Perspektif Mahasiswa Akuntansi di DKI Jakarta Mardiana, Dina; Abdilah, Abdilah; Rosida, Siti Ayu
Jurnal Minfo Polgan Vol. 14 No. 1 (2025): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v14i1.14986

Abstract

Penelitian ini bertujuan untuk menguji pengaruh digitalisasi sistem perpajakan, pengetahuan perpajakan, dan kesadaran wajib pajak terhadap tingkat kepatuhan wajib pajak pada mahasiswa akuntansi di DKI Jakarta. Populasi penelitian ini meliputi perguruan tinggi di DKI Jakarta, yaitu Universitas Pertiwi, Universitas Trisakti, dan Universitas Sahid. Dengan menggunakan rumus Slovin, dipilih sampel sebanyak 100 mahasiswa akuntansi. Penelitian ini menggunakan kuesioner yang dirancang dan diuji validitas dan reliabilitasnya sebagai alat pengumpulan data. Data kemudian dianalisis menggunakan PLS-SEM, dan pengujian hipotesis dilakukan dengan menggunakan SMART PLS Ver.4. Hasil penelitian menunjukkan bahwa: digitalisasi sistem perpajakan, pengetahuan perpajakan, dan kesadaran wajib pajak berpengaruh positif dan signifikan terhadap tingkat kepatuhan wajib pajak pada mahasiswa akuntansi di DKI Jakarta.
Pengaruh Kenaikan Pajak Pertambahan Nilai Rokok terhadap Daya Beli Masyarakat di Jakarta Timur Safitri, Meriska Dwi; Abdilah, Abdilah; Rosida, Siti Ayu
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Tujuan dari penelitian ini adalah untuk mengkaji bagaimana kenaikan tarif Pajak Pertambahan Nilai (PPN) mempengaruhi daya beli masyarakat, khususnya di kalangan pelanggan rokok aktif di Jakarta Timur. Menurut PMK No. 143 Tahun 2023, tarif akan naik dari 9,9% menjadi 10%, yang diperkirakan akan mempengaruhi harga jual rokok dan perilaku pelanggan. Penelitian ini menggunakan metode survei dengan menggunakan kuesioner yang diberikan kepada 100 responden dan pendekatan kuantitatif deskriptif. Daya beli masyarakat dipengaruhi secara signifikan dan positif oleh kenaikan tarif PPN, menurut temuan analisis statistik yang dilakukan dengan SPSS. Karena rokok merupakan barang yang tidak elastis, ditemukan bahwa konsumsi masih tinggi bahkan dengan kenaikan harga. Penelitian ini memajukan pengetahuan tentang perilaku konsumen dan dinamika keuangan dan dapat berfungsi sebagai panduan untuk kebijakan publik yang bertujuan untuk berhasil mengurangi penggunaan rokok.
Co-Authors Abdilah, Abdilah Ade Irawan Dina Mardiana Meiriska, Meiriska Nasrulla, Nasrulla Nasrullah Nasrullah Putri Herawati, Putri Safitri, Meriska Dwi Sri Mulyani