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All Journal Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ilmu Kelautan Lesser Sunda
Damara, Danu
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Peran Literasi Perpajakan: Determinan Kepatuhan Wajib Pajak Pelaku UMKM Sektor Industri Kreatif Di Kota Yogyakarta Inna Zahara; Damara, Danu
Jurnal Akuntansi Bisnis Pelita Bangsa Vol. 10 No. 01 (2025): AKUBIS - Juni - 2025
Publisher : LPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/akubis.v10i01.2370

Abstract

This study aims to determine the influence of external factors consisting of the use of information technology, tax administration reform, and tax sanctions as well as internal factors, namely tax literacy as a moderator of taxpayer compliance of MSME actors in the creative industry sector in the city of Yogyakarta. This research approach involves collecting data through structured instruments that measure respondents' responses on a certain scale. Data analysis was carried out by statistical methods to test the relationship of variables and the role of moderation factors. The test results show that the variables of information technology utilization and tax administration reform have an effect on taxpayer compliance. The tax sanction variable has no effect on taxpayer compliance, partially the tax literacy variable is unable to moderate the influence of the variable of information technology utilization and tax sanctions on the taxpayer compliance variable. However, the tax literacy variable is able to moderate the influence of the tax administration reform variable on the taxpayer compliance variable.
Analisis Keanekaragaman Jenis Plankton di Perairan Pulau Semujur dan Muara Sungai Kurau Kabupaten Bangka Tengah Damara, Danu; Utami, Eva; Hudatwi, Mu’alimah
Jurnal Ilmu Kelautan Lesser Sunda Vol. 2 No. 2 (2022): Jurnal Ilmu Kelautan - Lesser Sunda
Publisher : Program Studi Ilmu Kelautan, Jurusan Perikanan dan Ilmu Kelautan, Fakultas Pertanian, Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jikls.v2i2.64

Abstract

Plankton is small organisms that live floating in the water column and are very important components in aquatic ecosystems. The purpose of this study was to determine the type of plankton, the ecological index of plankton, and the relationship between the. Physico-chemical parameters of the waters on the diversity of plankton species using statistical analysis. This research was conducted in March-April 2021 on Semujur Island, Pangkalan Baru District and Muara Sungai Kurau. Plankton data collection was carried out vertically using a plankton net. The results showed that the types of plankton found in the waters of Semujur Island and the Estuary of the Kurau River, Central Bangka Regency were 45 types of plankton. The highest plankton diversity value was at station III, namely 2.603 and the lowest value was at station VI, namely 1.361. The highest uniformity index is at station IV at 0.939 and the lowest value is at station V, which is 0.775. The highest value of the dominance index is at station VI, which is 0.307 and the lowest value is at station IV, which is 0.084. The results of the Spearman correlation in the waters of Semujur Island and the estuary of the Kurau River showed that temperature, pH, salinity, and current velocity were positively correlated and in the same direction as plankton diversity. Meanwhile DO and brightness was negatively correlated and opposite in direction to plankton diversity
Co-Authors Eva Utami Hudatwi, Mu’alimah Inna Zahara