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Pengaruh Tingkat Pendidikan, Umur Usaha Dan Skala Usaha Pelaku UMKM Terhadap Penggunaan Informasi Akutansi Eka Puspita Sari; Ida Ayu Nursanty; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 3 (2024): Vol. 2 No. 3 Juni 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Information so it can be decided thatthe level of education does not have a This study aims to determine the effect of the owner’s education level on the use of accounting informasion, to determine the effect of business age on the use of accounting information and to determine the effect of knowledge on the use of accounting information.the variables in this research are education level, business age and business scale.The population used in this research is all UMKM in batulayar district,west lombok.samles are taken using sampling. Data was obtained by distributing questionnaires to respondents in the UKM area in Batu layar sub-district.This research uses multiple linier analysis. The result of this research are thas business scale has a positive and significant of the use of accounting informaion.so it can be decided that business scale has a significant influence on the determinants of the use of accounting information among UMKM in batulayar subdistrict, Business age has no effect on the determinants of the use of accounting information. So it can be decided that the age of the business has no significant of the use of accounting information among UMKM in batulayar subdistrict and the level of education has a negative and significant effect on the determinants of the use of acounting significant influence on the determinants of the use of accounting information in UMKM in Batu layar.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Pajak, Kualitas Pelayanan Pajak, Kewajiban Moral Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Di Kantor Samsat Kota Praya Febriantina Istiharoh; Ida Ayu Nursanty; M. Wahyullah
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2025): Vol. 5 No. 1 Oktober 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the influence of taxpayer awareness (X1), tax knowledge (X2), tax service quality (X3), moral obligations (X4) and tax sanctions (X5) on motorized taxpayer compliance at the Praya City Samsat Office (Y). This type of research uses quantitative methods with an associative approach and collects primary data using questionnaire techniques which are measured using a Likert scale. The population in this study were taxpayers registered at the Praya City Samsat Office, totaling 194,926. Sampling used the Slovin technique. The sample used was 100 respondents. The data analysis technique used is multiple linier regression analysis with IBM SPSS 25 software. The results of this study show that taxpayer awareness (X1), tax service quality (X3), moral obligations (X4) do not have a positive effect on motor vehicle taxpayer compliance in Praya City Samsat Office, while tax knowledge (X2) and tax sanctions (X5) have a positive effect on motor vehicle taxpayer compliance at the Praya City Samsat Office. The R Square figure shows a value of 68.2% so that 31.8% is influenced by other variables.