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All Journal Jurnal Ilmu Akuntansi Mulawarman (JIAM) Journal of Public and Business Accounting Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma)
Syafriel, Muhammad
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Economics, Econometrics & Finance Social Sciences

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ANALISIS KUALITAS PELAYANAN PUBLIK PAJAK HOTEL DAN RESTORAN PADA BADAN PELAYANAN PAJAK DAERAH KOTA MALANG Syafriel, Muhammad; Roziq, Mohammad
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 1 No 3 (2024): April 2024
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v1i3.20

Abstract

This research is intended to analyze and evaluate the public service quality as perceived by the hotel and restaurant’s taxpayers at the tax office in Malang City. We compare the perceived public service quality of tax officials to the expected public service quality of taxpayers. The data was gathered from 88 hotels' and 80 restaurant’s taxpayers at the tax's services office in Malang City. The gap analysis was conducted to assess the difference between the perceived and expected public service quality of the respondents, which represents the quality of public service. The results of the research show that the users of public services are very satisfied with all services obtained from the Malang Regional Tax Service Agency. This is evidenced by 21 service’s indicators, the average of the obtained values is categorized as good or very good. On the other hand, public service providers are also required to be more creative and innovative in providing services to the public. The current dynamics of society that tend to be more critical must be addressed positively so that the expectations of services and the degree of importance of services can be simultaneously fulfilled and create reliable and quality public services.
Analysis of Determinants of Personal Taxpayer Compliance on Income Tax Revenue in Malang City Syafriel, Muhammad; Roziq, Mohammad
Journal of Public and Business Accounting Vol. 6 No. 1 (2025): Januari-Juni
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i1.364

Abstract

This study aims to evaluate the implementation of revenue and expense recognition based on PSAK 72 in a construction service company. The object of this research is PT X, which manageslong-term construction projects with contracts worth billions of rupiah. The approach used is descriptive qualitative with a case study method. Data were collected through interviews, observations, and documentation. The results of the study indicate that the company has partially implemented the principles of PSAK 72, particularly in the aspects of contract identification and transaction price determination. However, the revenue recognition method used—the completed contract method—has not fully aligned with the percentage-of- completion approach as stipulated in PSAK 72. Furthermore, the classification and recording of expenses have not entirely reflected the matching principle between revenue and expenses. This study suggests that the company strengthen its accounting information system and conduct regular training for financial personnel so that the implementation of PSAK 72 can be applied optimally and accurately.
PENGARUH PROMO GRATIS ONGKOS KIRIM DAN FITUR LAYANAN TERHADAP MINAT BELI KONSUMEN SHOPEE DI MALANG: STIE INDOCAKTI MALANG Rofiudin, Mohammad; Hidayati, Anisa; Syafriel, Muhammad
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 3 (2025): April 2025
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v2i3.137

Abstract

Riset ini dilakukan untuk mencari tahu seberapa besar pengaruh Promosi Bebas Biaya Kirim (Ongkir) serta Fitur Pelayanan, baik secara terpisah maupun sekaligus, terhadap Keinginan Membeli Konsumen Shopee di kota Malang. Metode pengambilan sampel yang dipakai adalah dengan menyebar kuesioner yang berisi pertanyaan seputar variabel yang diteliti kepada 98 responden. Analisis data memanfaatkan uji regresi linear berganda. Uji instrumen yang digunakan meliputi uji validitas dan uji reliabilitas. Hasil riset ini mengungkapkan, secara parsial, Promosi Bebas Ongkir (X1) tak punya pengaruh pada Keinginan Membeli Konsumen, sementara Fitur Pelayanan (X2) punya pengaruh pada Keinginan Membeli Konsumen (Y). Secara simultan, Promosi Bebas Ongkir (X1) dan Fitur Pelayanan (X2) berdampak pada Keinginan Membeli Konsumen Shopee (Y) dengan nilai R Square sebesar 62%. Sisanya, yaitu 38%, dipengaruhi oleh variabel lain yang tidak menjadi fokus penelitian.
Determinan Kepatuhan Wajib Pajak Pribadi dan Pengaruhnya terhadap Penerimaan Pajak Penghasilan di Kantor Pelayanan Pajak Pratama Kota Malang Roziq, Mohammad; Syafriel, Muhammad
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 9 No. 1 (2024): April 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v9i1.14695

Abstract

This study aims to examine the determinants of personal taxpayer compliance and its effect on income tax revenue at the Malang City Primary Tax Service Office. Determinants used as predictors of personal taxpayer compliance are viewed from the perspective of taxpayers: taxpayer awareness, taxpayer knowledge, perceptions of equality and fairness, and compliance costs; tax service office perspective: account representatives, fiscal service quality, and tax socialization; and the perspective of tax regulators: tax regulations, tax audits and fines and tax sanctions. This study involved 200 personal taxpayers registered at the Malang City Primary Tax Service Office. Sampling was done by convenience sampling technique. Hypothesis testing was carried out using the Structural Equation Model - Partial Least Square (SEM-PLS) using SmartPLS 3.27 program. The results showed that taxpayer awareness has a positive and significant effect on personal taxpayer compliance. Taxpayer knowledge has a positive and significant effect on personal taxpayer compliance. Perceptions of equality and fairness have a positive and significant effect on personal taxpayer compliance. Obedience costs have a positive and significant effect on personal taxpayer compliance. Account representatives have a positive and significant effect on personal taxpayer compliance. The quality of fiscal services has a positive and significant effect on personal taxpayer compliance. Tax socialization has a positive and significant effect on personal taxpayer compliance. Tax regulations have a positive and significant effect on personal taxpayer compliance. Tax audits have a positive and significant effect on personal taxpayer compliance. Tax fines and sanctions have a positive and significant effect on personal taxpayer compliance. Finally, personal taxpayer compliance has a positive and significant effect on tax revenue at the Malang City Primary Tax Office.
Co-Authors Hidayati, Anisa Rofiudin, Mohammad Roziq, Mohammad