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All Journal QISTINA: Jurnal Multidisiplin Indonesia Jurnal Audit, Pajak, Akuntansi Publik
Larasati, Ayuning
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Religion Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Other

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Policy Analysis on Tax Amnesty, Tax Compliance, and Tax Audit on Tax Revenue: Bibliometric Analysis Salma, Aulia Mutiara; Larasati, Ayuning; Melgasari, Diny; Suryanto, Tulus
Maksi Vol 1 No 2 (2022): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2022.1.2.2196

Abstract

Tax is one of the state revenues used to finance the State Expenditure Budget (APBN). This study aims to provide empirical evidence of the effect of implementing tax amnesty, tax compliance, and tax audit policies on tax revenues. The method used in this research is descriptive quantitative method. Data collection uses the help of the Harzing's Publish or Perish program with the keywords used Tax amnesty, Tax Compliance, Tax audit. From the results of the research carried out, then mapping the findings using the VOSviewers application to be taken as a bibliometric analysis tool to visualize the network of authors and keywords. The results of the study show that tax amnesty, tax compliance, and tax audits have an effect on tax revenues. The tax amnesty policy is more effective in increasing tax revenue compared to tax compliance and tax audits. Keywords: Tax Amnesty, Tax Compliance, Tax Audit, and Tax Revenue
Pengaruh Manajemen Waktu dan Intensitas Penggunaan Media Sosial Terhadap Prestasi Akademik Mahasiswa Pendidikan Tata Boga UNIMED Larasati, Ayuning; Shaqila, Nadya; Ginting, Laurena; Saragih, Vina Gabriella
QISTINA: Jurnal Multidisiplin Indonesia Vol 4, No 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.7406

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh manajemen waktu dan intensitas penggunaan media sosial terhadap prestasi akademik mahasiswa Pendidikan Tata Boga Universitas Negeri Medan. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif dan melibatkan seluruh mahasiswa angkatan 2023 sebanyak 83 orang sebagai sampel total. Data dikumpulkan melalui kuesioner skala Likert yang telah diuji validitas dan reliabilitasnya. Hasil analisis regresi menunjukkan bahwa manajemen waktu berpengaruh positif dan signifikan terhadap prestasi akademik, sedangkan intensitas penggunaan media sosial tidak berpengaruh signifikan secara parsial. Namun secara simultan, kedua variabel berpengaruh signifikan terhadap prestasi akademik dengan nilai koefisien determinasi sebesar 0,623. Temuan ini menunjukkan bahwa pengelolaan waktu yang efektif merupakan faktor penting dalam meningkatkan prestasi akademik mahasiswa.
Co-Authors ginting, laurena Melgasari, Diny Salma, Aulia Mutiara Shaqila, Nadya Tulus Suryanto Vina Gabriella Saragih