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All Journal Global Accounting : Jurnal Akuntansi International Journal of Community Service (IJCS)
Sari Devi
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The Role of E-Commerce Through the Internet in the Era of Globalization Related to Trade Contracts and Transactions in Commerce in Society Elyani; Dahris Siregar; Bobby Alhabsyi; Rio Apriyanto; Rahmad Kurniawan; Sari Devi; Siti Maharrani
IJCS: International Journal of Community Service Vol. 1 No. 2 (2022): IJCS: International Journal of Community Service
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (807.776 KB) | DOI: 10.55299/ijcs.v1i2.257

Abstract

In this era of globalization, the development of science and technology has been increasing rapidly. The discovery of the internet which is an information technology capable of helping people in exchanging information with anyone. Over time, the growing globalization in information technology also has an impact on electronic commerce (e-commerce) and the occurrence of trade contracts. Trade contracts or agreements are made by the parties through an electronic system, meaning that the parties do not meet face to face. The concept of e-commerce certainly provides advantages or advantages in its use when compared to conventional concepts. Some of the advantages or advantages of e-commerce are that information can be obtained in more detail, quickly without any time limits, including places and the transaction process is much easier to do. This study uses a descriptive method with a normative approach to obtain data. The collected data will be analyzed using qualitative analysis, which is described in sentences. The purpose of this research is to find out the role of e-commerce in the era of globalization and how people use or take advantage of e-commerce .
as Sari Devi
Global Accounting Vol. 3 No. 1 (2024): Global Accounting : Jurnal Akuntansi
Publisher : Fakultas Bisnis

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Abstract

Dalam konteks perekonomian Indonesia, peranan pajak diakui sebagai faktor penting bagi berbagai sektor pembangunan. Penelitian kuantitatif yang dilakukan mengambil sampel Usaha Mikro, Kecil, dan Menengah (UMKM) sebagai subjek utama, dengan tujuan menguji pengaruh dari Pemahaman Peraturan Pajak, Sanksi Perpajakan, dan Self Assessment terhadap Kepatuhan Wajib Pajak. Aplikasi Smartpls 4.0 digunakan dalam analisis data ini. Hasil kajian ini mengungkapkan bahwa pemahaman peraturan pajak secara signifikan mempengaruhi kepatuhan wajib pajak, terbukti dengan t-statistics sebesar 2.658 yang melebihi ambang batas 1.96 dan p-value 0.008 yang lebih kecil daripada 0.010. Kajian ini juga mempertimbangkan Kesadaran Wajib Pajak sebagai variabel moderating, namun ditemukan bahwa variabel tersebut tidak memberikan dampak yang signifikan pada hubungan antar variabel utama dalam konteks UMKM. Ini dibuktikan dengan nilai t-statistics untuk Pemahaman Peraturan Pajak sebesar 0.737, yang tidak mencukupi batas 1.96, dan p-value sebesar 0.461 yang lebih tinggi dari 0.010. Aspek Kepatuhan Wajib Pajak memiliki peranan penting dalam meningkatkan penerimaan pajak dan oleh karenanya berkontribusi pada kemajuan ekonomi nasional. Analisis terhadap Sanksi Perpajakan menunjukkan t-statistics 0.618, yang berada di bawah batas 1,96, dengan p-value 0.537, menandakan bahwa sanksi perpajakan tidak berdampak signifikan terhadap kepatuhan wajib pajak; sanksi perpajakan memiliki t-statistics sebesar 0.219 dengan p-value 0.827; serta untuk Self Assessment, t-statistics mencatatkan nilai 0.089 dengan p-value 0.929. Di sisi lain, untuk variabel Self Assessment, tercatat nilai t-statistics sebesar 2.582, melebihi batas 1.96 dengan p-value hanya 0.010, yang secara signifikan menunjukkan pengaruhnya terhadap kepatuhan wajib pajak.
Co-Authors Bobby Alhabsyi Elyani rahmad Kurniawan Rio Apriyanto Rony, Zahara Tussoleha Siti Maharrani