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All Journal Journal of Innovative and Creativity Jurnal Ilmiah Manajemen dan Akuntansi JURNAL MANAJEMEN DAN AKUNTANSI CAKRAWARTI
Puji Lestari
Universitas Bina Sarana Informatika
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pengaruh Literasi Pajak Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Puji Lestari; Aldinda Putri Nuraini; Fitri Nopitasari
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.5188

Abstract

Penelitian ini ditetapkan untuk dianalisis mengenai pengaruh literasi pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak pada karyawan PT. Paku Haji Naga Perkasa. Pajak diposisikan sebagai komponen esensial dalam pembangunan nasional, sehingga pemahaman terhadap faktor perilaku yang mendorong kepatuhan dianggap krusial. Pendekatan kuantitatif diterapkan dengan penggunaan teknik sampling jenuh, di mana 18 responden yang merupakan wajib pajak aktif dilibatkan. Data primer dikumpulkan melalui kuesioner terstruktur yang disertai dengan observasi serta dokumentasi. Pengujian data dilakukan dengan penerapan regresi linear berganda melalui perangkat lunak SPSS versi 27, yang digunakan untuk pengujian validitas, reliabilitas, asumsi klasik, serta signifikansi hipotesis. Hasil penelitian memperlihatkan bahwa pengaruh positif dan signifikan ditunjukkan oleh literasi pajak terhadap kepatuhan wajib pajak, yang berarti semakin tinggi tingkat pemahaman wajib pajak mengenai aturan dan prosedur perpajakan, semakin besar pula tingkat kepatuhan yang ditunjukkan. Sebaliknya, kesadaran wajib pajak ditemukan memberikan pengaruh negatif dan signifikan, yang mengindikasikan adanya faktor internal maupun prosedural yang memengaruhi sikap wajib pajak dalam pemenuhan kewajiban perpajakan. Secara simultan, kedua variabel terbukti memberikan pengaruh signifikan terhadap kepatuhan wajib pajak berdasarkan hasil uji F. Koefisien determinasi menunjukkan kepatuhan wajib pajak dapat dijelaskan secara bersama-sama oleh literasi pajak dan kesadaran wajib pajak sebesar proporsi tertentu. Kontribusi penelitian ini diarahkan pada perumusan strategi inovatif yang dapat digunakan untuk meningkatkan perilaku patuh pajak melalui edukasi yang efektif serta penguatan sistem perusahaan.
PENGARUH PENDAPATAN ASLI DAERAH, DANA ALOKASI KHUSUS, DAN DANA ALOKASI UMUM TERHADAP KINERJA KEUANGAN PEMERINTAH KOTA PROVINSI JAWA TENGAH TAHUN ANGGARAN 2020-2024 Ricco Andhika Hudaya; Novan Setiawan; Aldinda Putri Nuraini; Fitri Nopitasari; Puji Lestari
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/wwsh5x22

Abstract

Following fiscal decentralization, local governments are required to optimize budgetary autonomy to minimize reliance on the central government. This study examines the impacts of Regional Original Revenue (PAD), Special Allocation Funds (DAK), and General Allocation Funds (DAU) in constructing the Financial Performance of City Governments in Central Java Province throughout the 2020–2024 fiscal years. This quantitative investigation applies a census design (saturated sampling) encompassing all city governments (6 entities) within the Central Java region. Utilizing secondary panel data sourced from the Budget Realization Reports (LRA), this study yields 30 observation units evaluated through multiple linear regression analysis via the SPSS version 30 software. Partially, the test results confirm that PAD positively and significantly stimulates regional financial performance, aligning with Stewardship Theory. Conversely, due to the emergence of a fiscal comfort zone arising from substitution effects, DAU is detected to exert a significant negative influence. Meanwhile, the rigid nature of DAK as a specific grant prevents it from demonstrating any meaningful effect. Simultaneously, these three revenue posts contribute substantially to determining the Financial Performance of City Governments in Central Java Province during the 2020–2024 era. This study concludes that accelerating regional fiscal performance fundamentally demands progressive intensification of PAD and the efficient governance of balancing funds.
Analisis Perhitungan HPP dengan Metode Full Costing sebagai Dasar Penerapan Harga Jual Pada UMKM Pecel Lele 78 Pluit Jakarta Utara : Analysis of HPP Calculation with Full Costing Method as the Basis for the Implementation of Selling Prices in MSMEs Pecel Lele 78 Pluit North Jakarta Citra Puspita; Puji Lestari; Safira Aulya; Jihan irani; Nazwa Maulida
Jurnal Manajemen dan Akuntansi Cakrawarti Vol. 1 No. 2 (2026): Juli 2026 - September 2026
Publisher : PT Cakrawarti Empat Proksi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67183/jmac.v1i2.36

Abstract

This study was motivated by the fact that many MSME operators, particularly in the culinary sector, set their selling prices without conducting a comprehensive calculation of production costs. This can lead to inaccuracies in pricing and affect business profits. The objective of this study is to analyze the calculation of the cost of goods sold using the Full Costing method and its implications for pricing at the Pecel Lele 78 MSME in Pluit, North Jakarta. This study employs a descriptive qualitative method using both primary and secondary data sources. Data were collected through interviews, observations, and documentation, then analyzed by comparing the cost of goods sold calculations performed by business owners with those calculated using the Full Costing method. The results of the study indicate a difference of Rp 2,000 between the selling price calculated using the Full Costing method and the selling price determined by UMKM Pecel Lele 78. Furthermore, the selling price calculated using the Full Costing method is higher than the price currently applied by the business. These findings suggest that the Full Costing method can serve as a reliable basis for determining selling prices, as it enables businesses to maximize profits while maintaining product competitiveness in the market.
Co-Authors Aldinda Putri Nuraini Citra Puspita Fitri Nopitasari Jihan irani Nazwa Maulida Novan Setiawan Ricco Andhika Hudaya Safira Aulya