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PENGARUH PENERAPAN E-FILLING DAN E-BILLING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI FEBRINA, RIA; SARI, SARI; SUSANTI, NOVRIANI
JURNAL AKUNTANSI DAN KEUANGAN Vol 13 No 1 (2024): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v13i1.3590

Abstract

This study aims to determine the effect of the implementation of e-Filling and e-Billing on individual taxpayer compliance. The object of this research is 5222 individual taxpayers with 373 respondents obtained from the slovin formula. The data analysis technique used is descriptive statistical technique using primary data. This study uses a purposive sampling method with the characteristics of individual taxpayers who report SPT using e-filing and individual taxpayers who pay taxes using e-billing. Based on the results of the research conducted, it can be seen that partially the application of e-Filling and e-Billing together has an effect on individual taxpayer compliance. Simultaneously, it can be explained that the effect of implementing e-Filling and e-Billing on individual taxpayer compliance based on the coefficient of determination test shows the R square value of 40.9% while the remaining 59.1% is influenced by other variables not included in the study. this
POTENSI PENDAPATAN ASLI DAERAH (PAD) BERSUMBER DARI DANA BAGI HASIL SUMBER DAYA ALAM PADA KAYU CERUCUK BAKAU Susanti, Novriani; Febrina, Ria; Rosliana, Rosliana; Sudeska, Endy; Thaher. DS, Syafrizal
Selodang Mayang: Jurnal Ilmiah Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Vol. 9 No. 3 (2023): JURNAL SELODANG MAYANG
Publisher : Badan Perencanaan Pembangunan Daerah Kabupaten Indragiri Hilir Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47521/selodangmayang.v9i3.346

Abstract

The unstable soil condition causes the need for foundation engineering to build a sturdy building for the long term. Cerucuk are wooden poles used as the foundation for houses and high-rise buildings in swampland with the aim of (1) increasing the carrying capacity of the soil; (2) reducing the occurrence of foundation settlement; and (3) avoiding the occurrence of a skid. As development increases, of course, the need for mangrove wood will increase every time. This research was conducted to find a solution to a development budget originating from the mangrove wood trade, which has the potential to become the regional original income (PAD) for Indragiri Hilir Regency. The research uses a qualitative approach to describe the potential sources of local revenue from the forestry sector. The conclusions from this study are: (1) Referring to Permen LHK 64/2017 and PP 74/1999, the state has the right to receive Rp. 15,000 x 10% = Rp. 1,500 per cerucuk log traded; (2) Potential PAD from Provision of Forest Resources, namely 32%; fees for forest utilization business permits are 64% and 40% for reforestation funds. The suggestions from this study are: (1) The Central, Provincial, and District Governments are expected to look at forestry DBH as potential state revenue; (2) Revenue from PAD originating from the forestry sector must be consistent with forest reforestation so that it does not damage the environment. Keadaan tanah labil menyebabkan perlu adanya rekayasa teknik pondasi untuk mendapatkan bangunan kokoh untuk jangka panjang. Cerucuk adalah tiang-tiang kayu yang digunakan sebagai pondasi rumah dan gedung bertingkat di tanah rawa dengan tujuan: (1) Meningkatkan daya dukung tanah; (2) Mengurangi terjadinya penurunan pondasi; (3) Menghindari terjadinya gelinciran. Seiring meningkatnya pembangunan, tentu akan meningkatkan kebutuhan akan kayu bakau setiap waktunya. Penelitian ini dilakukan untuk menemukan solusi untuk mencari anggaran Pembangunan berasal dari perdagangan kayu bakau yang berpotensi sebagai Pendapatan Asli Daerah (PAD) Kabupaten Indragiri Hilir. Penelitian menggunakan pendekatan Kualitatif untuk menggambarkan potensi-potensi sumber pendapatan asli daerah dari sektor kehutanan. Kesimpulan dari penelitian ini adalah: (1) Merujuk pada Permen LHK 64/2017 dan PP 74/1999 negara berhak menerima sebesar Rp.15.000 x 10% = Rp. 1.500 per batang kayu cerucuk yang diperjual-belikan; (2) Potensi PAD dari Provisi Sumber Daya Hutan yaitu sebesar 32%; Iuran Izin Usaha Pemanfaatan Hutan sebesar 64% dan Dana Reboisasi 40%. Sedangkan saran dari penelitian ini adalah: (1) Pemerintah Pusat, Provinsi dan Kabupaten diharapkan melirik DBH kehutanan sebagai salah satu potensi Penerimaan negara yang potensial; (2) Penerimaan PAD bersumber dari sektor kehutanan harus selaras dengan reboisasi hutan sehingga tidak merusak lingkungan.