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Pengaruh Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak di Kota Semarang Riyanto, Eko Andi; Ningsih, Tri Widyastuti
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.933

This study aims to analyze the factors that influence the level of compliance of individual taxpayers in the city of Semarang. The independent variables used to test the level of individual taxpayer compliance are taxpayer awareness, knowledge and understanding of taxation. Respondents in this study were individual taxpayers registered based on the SPT and domiciled in the city of Semarang. The sampling technique in this study used the proportional cluster random sampling method, where the data source was primary data obtained from the distribution of questionnaires as research instruments. Data analysis used multiple linear regression with the help of SPPS version 23 for windows. The results of the study indicate that: 1) Taxpayer awareness has a positive and significant impact on the level of individual taxpayer compliance; 2) Knowledge and understanding of taxation has a positive and significant impact on the level of compliance of individual taxpayers; 3) Taken together, taxpayer awareness, knowledge and understanding of taxation have a positive and significant impact on the level of individual taxpayer compliance.

Analysis of the influence of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia Dea Feby Septiani; Imam Yahya; Setyo Budi Hartono; Tri Widyastuti Ningsih; Fiina Ishmatul Maula
Journal of Islamic Accounting and Finance Research Vol 3, No 2 (2021)
Publisher : Universitas Islam Negeri (UIN) Walisongo Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21580/jiafr.2021.3.2.8615

Purpose - This study aims to determine the effect of intellectual capital and bank risk on the performance of maqashid sharia based Islamic banking in Indonesia (An empirical study on Islamic Commercial Banks registered in Financial Services Authority (OJK) in 2017-2019).Method - This study used secondary data and used the multiple linear regression analysis method. The sample used was the purposive sampling method with the results of 12 Islamic Commercial Bank (BUS) as a sample of 14 BUS populations.Result - The results of this study stated that iB-VACA had a significant adverse effect on MSI variable; iB-VAHU had a positive but not significant effect on MSI variable; iB-STVA had an insignificant negative effect on MSI variable; CAR had an insignificant negative effect on MSI variable, and FDR had a positive but not significant effect on MSI variable.Implication - Islamic banking is advised to optimize its intangible assets and estimate the risks that will occur, as well as to pay attention to its sharia objectives to increase company value and performance.Originality - The secondary data source of this research is obtained from the official website of OJK, and financial report data is obtained from the website of each BUS.

PERAN RELAWAN PAJAK DALAM UPAYA PENDAMPINGAN PELAPORAN PAJAK DI KPP PRATAMA KUDUS Ratno Agriyanto; Irma Istiariani; Tri Widyastuti Ningsih; Nining Sulistyowati
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 6 No. 2 (2022): Jurnal Panrita Abdi - April 2022
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v6i2.12686

The tax reporting assistance carried out by students majoring in Sharia Accounting, UIN Walisongo in Kudus Regency aims to educate the public on the crucial role of taxes for state revenue but also aims to assist tax reporting, especially for individual taxpayers who will report their annual tax return through the e-filing application. At UIN Walisongo, tax volunteering is an activity carried out by students to gain experience from agencies or institutions related to scientific disciplines and competencies that the study program wants to develop. This is intended so that students have competence in the field of theoretical science and have the skills to complete a job well. This service method was carried out at KPP Pratama Kudus for approximately one month through four stages, including training, direction, implementation of mentoring and evaluation programs. Students who act as tax volunteers are placed in the Service Section. The task carried out is to assist in reporting the annual tax return for individual taxpayers. The result of this activity is 1784 yearly tax returns for individual taxpayers that the tax volunteer team has successfully reported through the e-filing application. ... Pendampingan pelaporan pajak yang dilaksanakan oleh mahasiswa jurusan Akuntansi Syariah, UIN Walisongo di Kabupaten Kudus ini selain bertujuan untuk memberikan edukasi kepada masyarakat akan pentingnya peran pajak bagi penerimaan negara, tetapi juga bertujuan membantu pelaporan pajak, khususnya bagi wajib pajak orang pribadi yang akan melaporkan SPT Pajak tahunannya melalui aplikasi e-filing. Di UIN Walisongo, relawan pajak merupakan kegiatan yang dilakukan oleh mahasiswa sebagai sarana untuk mendapat pengalaman dari instansi, atau lembaga yang berkaitan dengan disiplin keilmuan dan kompetensi yang ingin dikembangkan oleh program studi. Hal ini ditujukan agar mahasiswa tidak hanya memiliki kompetensi di bidang ilmu teoretis saja, tetapi juga memiliki kemahiran untuk menyelesaikan pekerjaan dengan baik. Metode pengabdian ini dilakukan di KPP Pratama Kudus, selama kurang lebih satu bulan melalui empat tahap diantaranya: pelatihan, arahan, pelaksanaan program pendampingan dan evaluasi. Mahasiswa yang berperan sebagai relawan pajak ditempatkan di Seksi Pelayanan. Tugas yang dikerjakan adalah membantu tata cara pelaporan SPT Pajak tahunan untuk WP orang pribadi. Hasil dari kegiatan ini adalah terdapat 1784 SPT tahunan wajib pajak orang pribadi yang berhasil dilaporkan oleh tim relawan pajak melalui aplikasi e-filing.

THE EFFECT OF WILLING TO PAY TAXES AND THE LEVEL OF UNDERSTANDING OF TAXPAYERS ON TAX COMPLIANCE Tri Widyastuti Ningsih
AFEBI Accounting Review Vol 5, No 2 (2020)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i02.321

The aims of this research are for knowing : 1). The influence of tax payment willingness toward tax payment obedience in reclame of tax in Badan Pendapatan Daerah (Bapenda) Semarang. 2). The Influence of tax obligatory understanding toward tax payment obedience in reclame of tax in Badan Pendapatan Daerah (Bapenda) Semarang). The data used in this research is primary data, which tehe data source is obtained from questionnaire. The population in this research is the reclame execution of tax obligatory registered in Bapenda Kota Semarang Th 2017-2018. The sample in this research is 100 tax obligatory reclames, by using slovin method as the sample collection technique. The research findings show that 1). Tax payment willingnes (X1) has positive influence and significance on tax payment obedience (Y) with significance result 0.000 score lesser than 0.05, so the hypothesis tax payment willingnes (X1) is accepted (Ho1 is rejected and Ha1 is accepted). 2). The level of tax obligatory understanding (X2) has positive influence and significance on tax payment obedience (Y) with the significance result 0.007 score lesser than 0.05, so the pypothesis the level of tax obligatory understanding (X2) is accepted (Ho2 is rejected and Ha2 is accepted).

Pengaruh Islamic Corporate Governance Terhadap Pengungkapan Islamic Social Reporting Pada Perbankan Syariah Tri Widyastuti Ningsih
Jurnal Ilmu Ekonomi dan Bisnis Islam Vol 3 No 1 (2021)
Publisher : Program Studi Ekonomi Syariah, FEBI UIN Datokarama Palu

Tujuan penelitian ini adalah untuk mendapatkan bukti empiris adanya pengaruh Islamic Governance Score (IG –Score) dan Investment Account Holder (IAH) terhadap pengungkapan Islamic Social Reporting (ISR) pada perbankan syariah di Asia. Penelitian ini menggunakan data sekunder berupa laporan tahunan (annual report) selama 3 periode. Populasi dari penelitian ini adalah bank syariah yang ada di benua Asia dengan total sampel yang di uji sebanyak 18 bank syariah yang ada di Benua Asia yang dipilih dengan metode purposive sampling. Penelitian ini merupakan penelitian kuantitatif. Peneliti melakukan analisis secara keseluruhan (content analysis) terhadap laporan tahunan masing-masing perbankan syariah dengan berdasarkan pada indeks tingkat ISR. Teknik analisis dari penelitian ini adalah analisis deskriptif dan analisis regresi linier berganda. Hasil pengujian dari penelitian ini secara simultan menunjukkan bahwa variabel independen yaitu corporate governance yang terdiri dari Islamic governance (IG) score dan Investment Acount Holder berpengaruh signifikan terhadap pengungkapan Islamic Social Reporting.

Pengaruh Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak di Kota Semarang Eko Andi Riyanto; Tri Widyastuti Ningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol 9 No 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.933

This study aims to analyze the factors that influence the level of compliance of individual taxpayers in the city of Semarang. The independent variables used to test the level of individual taxpayer compliance are taxpayer awareness, knowledge and understanding of taxation. Respondents in this study were individual taxpayers registered based on the SPT and domiciled in the city of Semarang. The sampling technique in this study used the proportional cluster random sampling method, where the data source was primary data obtained from the distribution of questionnaires as research instruments. Data analysis used multiple linear regression with the help of SPPS version 23 for windows. The results of the study indicate that: 1) Taxpayer awareness has a positive and significant impact on the level of individual taxpayer compliance; 2) Knowledge and understanding of taxation has a positive and significant impact on the level of compliance of individual taxpayers; 3) Taken together, taxpayer awareness, knowledge and understanding of taxation have a positive and significant impact on the level of individual taxpayer compliance.

Investigasi Qualitative : Menggali Tantangan yang Dihadapi UKM Indonesia dalam Mengakses Layanan Keuangan Tri Widyastuti Ningsih; Daniel Tulasi; Mesak Yandri Masela
Sanskara Akuntansi dan Keuangan Vol. 1 No. 03 (2023): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v1i03.102

UKM Indonesia memainkan peran penting dalam perekonomian negara, terhitung 99% dari semua bisnis dan mempekerjakan lebih dari 97% tenaga kerja. Namun, UKM seringkali menghadapi tantangan dalam mengakses layanan keuangan, yang dapat menghambat pertumbuhan dan perkembangannya. Penelitian ini bertujuan untuk mengeksplorasi tantangan yang dihadapi UKM Indonesia dalam mengakses layanan keuangan di Kota Sukabumi, Jawa Barat. Pendekatan penelitian kualitatif digunakan, dan data dikumpulkan melalui wawancara dan diskusi kelompok terfokus dengan 20 pemilik UKM. Hasil kajian mengidentifikasi beberapa tantangan dan hambatan yang dihadapi UKM, antara lain terbatasnya literasi dan pengetahuan keuangan, terbatasnya akses ke layanan keuangan formal, tingginya biaya layanan keuangan, dan terbatasnya ketersediaan produk keuangan yang sesuai. Untuk mengatasi tantangan ini, studi ini mengusulkan beberapa solusi potensial, termasuk program pendidikan dan literasi keuangan, pengurangan persyaratan agunan, pengenalan layanan keuangan alternatif, peningkatan ketersediaan produk keuangan, dan dukungan pemerintah. Solusi-solusi ini dapat membantu UKM Indonesia di Kota Sukabumi mengakses layanan keuangan yang mereka butuhkan untuk tumbuh dan mengembangkan bisnis mereka, berkontribusi pada pembangunan ekonomi negara secara keseluruhan.

The Effect of Willing to Pay Taxes and the Level of Understanding of Taxpayers on Tax Compliance Tri Widyastuti Ningsih
AFEBI Accounting Review Vol. 5 No. 2 (2020): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aar.v5i02.321

The aims of this research are for knowing : 1). The influence of tax payment willingness toward tax payment obedience in reclame of tax in Badan Pendapatan Daerah (Bapenda) Semarang. 2). The Influence of tax obligatory understanding toward tax payment obedience in reclame of tax in Badan Pendapatan Daerah (Bapenda) Semarang). The data used in this research is primary data, which tehe data source is obtained from questionnaire. The population in this research is the reclame execution of tax obligatory registered in Bapenda Kota Semarang Th 2017-2018. The sample in this research is 100 tax obligatory reclames, by using slovin method as the sample collection technique. The research findings show that 1). Tax payment willingnes (X1) has positive influence and significance on tax payment obedience (Y) with significance result 0.000 score lesser than 0.05, so the hypothesis tax payment willingnes (X1) is accepted (Ho1 is rejected and Ha1 is accepted). 2). The level of tax obligatory understanding (X2) has positive influence and significance on tax payment obedience (Y) with the significance result 0.007 score lesser than 0.05, so the pypothesis the level of tax obligatory understanding (X2) is accepted (Ho2 is rejected and Ha2 is accepted).

Pengaruh Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Perpajakan Terhadap Kepatuhan Wajib Pajak di Kota Semarang Eko Andi Riyanto; Tri Widyastuti Ningsih
Jurnal Ilmiah Akuntansi Kesatuan Vol. 9 No. 3 (2021): JIAKES Edisi Desember 2021
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v9i3.933

This study aims to analyze the factors that influence the level of compliance of individual taxpayers in the city of Semarang. The independent variables used to test the level of individual taxpayer compliance are taxpayer awareness, knowledge and understanding of taxation. Respondents in this study were individual taxpayers registered based on the SPT and domiciled in the city of Semarang. The sampling technique in this study used the proportional cluster random sampling method, where the data source was primary data obtained from the distribution of questionnaires as research instruments. Data analysis used multiple linear regression with the help of SPPS version 23 for windows. The results of the study indicate that: 1) Taxpayer awareness has a positive and significant impact on the level of individual taxpayer compliance; 2) Knowledge and understanding of taxation has a positive and significant impact on the level of compliance of individual taxpayers; 3) Taken together, taxpayer awareness, knowledge and understanding of taxation have a positive and significant impact on the level of individual taxpayer compliance.

PENGENALAN KECERDASAN BUATAN: BAGAIMANA AI MEMPENGARUHI KEHIDUPAN MANUSIA Tri Widyastuti Ningsih; Zulkifli Zulkifli; Yayuk Chayatun Machsunah Machsunah; Astika Ayuningtyas Ayuningtyas; Nurcahyani Dewi Retnowati; Dwi Nugraheny
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22405

Pelatihan mengenai "Pengenalan Kecerdasan Buatan: Bagaimana AI Mempengaruhi Kehidupan Manusia" dilaksanakan secara daring dengan melibatkan peserta dari empat provinsi: Semarang, Kendari, Surabaya, dan Bantul Yogyakarta. Pelatihan bertujuan untuk meningkatkan pemahaman terhadap konsep kecerdasan buatan (AI) dan menjelajahi aplikasi praktisnya di berbagai sektor. Peserta, terdiri dari mahasiswa, dosen, dan masyarakat umum, aktif berpartisipasi dalam diskusi, kegiatan kelompok, dan demonstrasi praktis. Pelatihan ini menghasilkan peningkatan literasi AI, identifikasi aplikasi AI lokal, dan pembentukan jaringan untuk kolaborasi di masa depan. Umpan balik positif dan inisiatif tindak lanjut yang diidentifikasi menunjukkan keberhasilan pelatihan dalam membangun minat dan pengetahuan berkelanjutan tentang AI.

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