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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnalku Ulil Albab
Annisa, Ishma
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Kewajiban Moral, Keadilan Pajak, dan Kepercayaan pada Pemerintah terhadap Kepatuhan Wajib Pajak Annisa, Ishma; Suparna Wijaya
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 5 No. 4 (2024): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v5i4.3348

Abstract

Purpose: This study aims to determine the variables that affect taxpayer compliance such as moral obligations, tax fairness, and trust in government among MSMEs in DKI Jakarta. Methodology: This study used a quantitative methodology to assess variables related to research through respondent questionnaires about tax compliance to MSME’s in DKI Jakarta. Using statistical software SmartPLS 4.0, data were analysed using PLS-SEM techniques with outer and inner models. Results: Moral obligation, tax fairness, and trust in government variables comprise the 23 items that contain the variable dimensions used to assess the validity of their effects on purchasing decisions. The results show that moral obligation affects taxpayer compliance. Meanwhile, tax fairness and trust in government do not affect taxpayer compliance among MSMEs in DKI Jakarta. Limitations: The limitations of this research include the variables used, a limited number of respondents which prevents the results from being generalized, and the potential for biased results due to the use of questionnaires for data collection. Contribution: This research is intended to provide an evaluation for the government to enhance public trust and tax fairness and broaden readers' understanding.
Analisis Self-Compassion pada Mahasiswa Rantau Universitas Islam Negeri Walisongo Semarang Lestari, Sri Puji; Annisa, Ishma; Aini, Dewi Khurun
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 3 No. 8: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v3i8.4214

Abstract

Most students have faced academic demands, adaptation and socialization, especially those who have migrated far from home, which often makes them emotionally unstable. To overcome these emotions, you need an attitude of compassion towards yourself (self-compassion), namely accepting suffering, shortcomings and failures as part of life with full compassion for yourself. The purpose of this research is to analyze self-compassion in overseas students. This research uses an online qualitative approach. The subjects of this research were 5 overseas students from the Walisongo State Islamic University, Semarang. Data collection was carried out using semistructured interviews. The research results show that overall self-compassion among overseas students can be said to be quite good. However, each informant has their own differences in giving affection to themselves.
Manajemen Pajak Penghasilan Pasal 21 Di PT. Palladium International Indonesia Yasmin, Alya; Widianto, M. Satria Gymnasti; Annisa, Ishma; Halomoan, Arkhano Jevonya; Wijaya, Suparna
Jurnalku Vol 4 No 1 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i1.744

Abstract

Salah satu fungsi manajemen pajak yaitu perencanaan pajak (Tax Planning). Pengoptimalan pajak penghasilan PPh 21 secara legal dapat dilakukan dengan perencanaan pajak (Tax Planning). Tujuan dari adanya Tax Planning ini adalah untuk meminimalisasi beban pajak penghasilan suatu perusahaan. Oleh sebab itu, penelitian ini bertujuan untuk mengetahui perencanaan pajak penghasilan PPh 21 terhadap PT Palladium International yang merupakan perusahaan yang bergerak pada Project Management Business. PT Palladium International Indonesia merupakan perusahaan anak dari perusahaan Palladium International yang berlokasi di Australia. Metode penelitian ini merupakan metode kualitatif yang mana untuk jenis penelitian ini yaitu penelitian deskriptif. Sumber penelitian dilakukan melalui hasil wawancara yang dilakukan oleh kelompok kami dengan salah satu staf keuangan PT Palladium International Indonesia. Hasil penelitian menunjukkan bahwa PT Palladium telah menerapkan perencanaan pajak sesuai dengan aturan dan tarif pajak yang telah ditetapkan. Penghindaran pajak dari pelanggaran merupakan strategi PT Palladium yang terus dilakukan untuk perencanaan pajak.
Co-Authors Dewi Khurun Aini Halomoan, Arkhano Jevonya Sri Puji Lestari Widianto, M. Satria Gymnasti Yasmin, Alya