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All Journal JOURNAL SCIENTIFIC OF MANDALIKA (JSM) J-CEKI
Lala Aulia
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Humanities Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Pemahaman Pajak Dan Sistem Pemungutan Pajak Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi Lala Aulia; Nuridah, Siti; Pungki Martha Kusuma
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 5: Agustus 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i5.10672

Abstract

Pajak merupakan sumber utama pendapatan negara yang vital bagi pembiayaan pembangunan nasional. Di Indonesia, Direktorat Jenderal Pajak (DJP) mencatat bahwa jumlah wajib pajak terdaftar mencapai 86,7 juta pada akhir 2024, meningkat 17,23% dibandingkan tahun sebelumnya. Meskipun demikian, rasio kepatuhan formal pada tahun yang sama tercatat sebesar 85,75%, sedikit menurun dibandingkan tahun 2023 yang mencapai 86,97% . Penurunan ini menunjukkan adanya tantangan dalam meningkatkan kepatuhan wajib pajak, khususnya di kalangan wajib pajak orang pribadi. Tujuan penelitian ini adalah untuk mengetahui pengaruh pemahaman pajak dan system pemungutan pajak terhadap kepatuhan pajak orang pribadi di Kabupaten Karawang. Terdapat 108 responden yang mengisi kusioner penelitian ini. Metode analisis yang digunakan adalah metode regresi linear berganda. Hasil Penelitian nya adalah baik secara parsial dan secara simultan pemahaman pajak dan sistem pemungutan pajak berpengaruh terhadap kepatuhan pajak orang pribadi di Kabupaten Karawang.
Analisis Investasi Online Pada Aplikasi Stockbit Anggun Suciani Dewi Pratiwi; Dita Ismaida Kurniawan; Fitria Adestiani; Lala Aulia; Abdillah
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 4 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss4pp826-833

Abstract

Along with the issue of financial literacy, data security and privacy are also major concerns in online investment. Use of investment apps requires users to share personal data, potentially creating a risk of privacy breaches. Nguyen and Tran (2020) stated that the design of investment applications influences user adoption, including the level of trust in the security of the data provided by the application. Research methods are ways of research that reduce research variables and operational definitions, sample determination, data types and sources, data collection methods and analysis methods used. This chapter also explains that the research used a qualitative approach. This research shows that the Stokbit application has various features that support investment decision making, ranging from technical analysis, an active community, to education through virtual trading. Although this application provides many benefits, transaction results show that investment success is greatly influenced by the user's financial literacy, the strategy implemented and market conditions. Therefore, the Stokbit application is very suitable for use by novice and professional investors while still paying attention to developing investment skills.
Co-Authors Abdillah Anggun Suciani Dewi Pratiwi Dita Ismaida Kurniawan Fitria Adestiani Nuridah, Siti Pungki Martha Kusuma