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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Agustin, Risma Dwi
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PENERAPAN E-FILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PELAPORAN SPT TAHUNAN DENGAN KEPUASAN KUALITAS PELAYANAN SEBAGAI VARIABEL INTERVENING Agustin, Risma Dwi; Umaimah, Umaimah
Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jep.v11i1.2423

Abstract

 ABSTRAK  Penelitian ini bertujuan untuk menganalisis pengaruh penerapan e-filing dan sanksi perpajakan terhadap kepatuhan wajib pajak dalam melaporkan Surat Pemberitahuan Tahunan (SPT), dengan kepuasan terhadap kualitas pelayanan sebagai variabel intervening. Penelitian dilakukan terhadap wajib pajak orang pribadi yang berdomisili di Kabupaten Gresik dengan pendekatan kuantitatif dan metode analisis menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa penerapan e-filing dan sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak. Selain itu, kepuasan terhadap kualitas pelayanan terbukti berpengaruh langsung terhadap kepatuhan dan merupakan hubungan mediasi antara e-filing dan sanksi perpajakan dengan kepatuhan wajib pajak. Temuan tersebut menunjukkan bahwa pelayanan yang baik menjadi faktor penting dalam memperkuat dampak kebijakan sistem pelaporan elektronik dan penegakan sanksi. Oleh karena itu, untuk meningkatkan pemenuhannya, tidak hanya diperlukan sistem dan regulasi yang memadai, tetapi juga pengalaman pelayanan yang dapat menciptakan kepuasan bagi wajib pajak.Kata Kunci:  E-filing; sanksi perpajakan; kepatuhan wajib pajak; kepuasan pelayanan pajak; SPT Tahunan
Pengaruh Kualitas Fasilitas Pembelajaran terhadap Prestasi Belajar Mahasiswa Program Studi Pendidikan Ekonomi Semester 6 Universitas Bhinneka PGRI Tulungagung Tahun Akademik 2023/2024 Agustin, Risma Dwi
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 1 No. 8 (2024): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/1j6v7n39

Abstract

High-quality learning facilities can improve student learning achievement, facilitate interaction between lecturers and students, and support the development of practical skills needed in the workplace. Conversely, inadequate facilities can be a barrier in the teaching and learning process, reduce students' enthusiasm for learning, and hinder achieving optimal academic results. This study uses a quantitative approach to identify the extent to which independent variables, such as learning quality and learning facilities, influence learning achievement (dependent variables) both partially and simultaneously at Bhinneka PGRI Tulungagung University. The study population consisted of all 91 students of the 6th Semester Economic Education Study Program, and samples were taken from the entire population using data collection techniques by distributing questionnaires to respondents. The results of partial data analysis indicate that learning quality has a positive and significant effect on learning achievement at Bhinneka PGRI Tulungagung University, with a t-count value (of 2.715) smaller than the t-table (1.987). Learning facilities also positively and significantly affect the learning achievement of Semester 6 students of the Economic Education Study Program with a calculated t-value (5.597) smaller than the t table (1.987). Simultaneously, the quality of learning and learning facilities together have a significant effect on student learning achievement with the F-calculation result (4.026) greater than the F-table (3.10) at a significance level of 0.015 <0.05. The Adjusted R2 value of 0.84 indicates that 84% of the variation in learning achievement is influenced by the quality of learning and learning facilities, while the remaining 16% is influenced by other variables not examined in this study. This study emphasizes the importance of the quality of learning facilities in supporting student academic achievement, as well as providing insight for educational institutions to improve facilities in order to achieve better academic results.
Co-Authors Umaimah, Umaimah