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PENGARUH ETIKA, SANKSI PAJAK, MODERNISASI SISTEM, DAN TRANSPARANSI PAJAK TERHADAP KEPATUHAN PAJAK Afuan Fajrian Putra
Jurnal Akuntansi Indonesia Vol 6, No 1 (2017): JURNAL AKUNTANSI INDONESIA
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.6.1.1-12

This study aims to examine the factors that influence taxpayer compliance in paying taxes. The variables used inthis study include ethics, tax penalties, the modernization of the system, tax transparency and tested its effect on taxcompliance in paying taxes. This research will examine these factors either simultaneously or partially. The populationused in this research are lecturers of all faculty at private university in Yogyakarta. The number of respondents in thisresearch is 86 people, by using formula slovin and the data collecting technique is by questionnaire. The data analysismethod is by multiple regression with the help of statistical software SPSS version 16. The results of this researchindicate that the ethical factors, tax penalties, modernization of the system, and tax transparency simultaneouslysignificant effect on tax compliance in paying taxes While partially, tax penalty, modernizing the system, and thetransparency of the tax are doesn’t positive effect to tax compliance in paying taxes and just ethical factor is positiveeffect to tax compliance in paying taxes.Keywords: Ethics, Tax Penalties, Modernization the System, Tax Transparency, Tax Compliance

Analisis Efektivitas dan Efisiensi Anggaran Belanja (Studi Empiris pada Badan Kesatuan Bangsa dan Politik Kabupaten Sleman) Afuan Fajrian Putra; Novia Dhiniharitsa
Jurnal Akuntansi Indonesia Vol 9, No 1 (2020): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.9.1.1-10

This research is the result of an internship report which is described to show the facts and explain the nature of the object under study.This research aims to analyze the effectiveness and efficiency of the budget. The object of this research is the National Unity and Politics Agency of Sleman Regency. The results of this research indicate that the level of effectiveness of the expenditure budget into the category is quite effective.While the level of efficiency of the budget shows a very efficient category

NIAT MELAKUKAN WHISTLEBLOWING: PERSEPSI MAHASISWA DIPLOMA III EKONOMI Afuan Fajrian Putra; Yestias Maharani
Jurnal Akuntansi Indonesia Vol 7, No 2 (2018): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.7.2.1-11

This study aims to examine the factors that can affect the economics student intention of doing whistleblowing. The variables used in this study refer to the Theory of Planned Behavior is the attitude towards behavior, subjective norms, and perceived behavioral control which will then be tested for its effect on the intention to do whistleblowing. This study will examine these factors partially and simultaneously. This study uses a population of all active diploma 3 economics students in one of the private universities in Yogyakarta. While the number of samples used in this study using the Slovin Formula as many as 88 respondents. Data collection techniques in this study using a questionnaire with data analysis methods and tools using multiple regression analysis using SPSS version 16. The results of this study indicate that the variable attitudes toward behavior and subjective norm partially positive influence on the intention of doing whistleblowing. While perceived behavior control variables do not have a positive effect on the intention to do whistleblowing. Simultaneously variable attitudes toward the behavior, subjective norms, and perceived behavioral control significantly influence the intention of doing whistleblowing.Keywords: Attitude, Subjective Norm, Perceived Behavioral Control, Theory of Planned Behavior, Intention

Tax compliance of MSME’s taxpayer: Implementation of theory of planned behavior Afuan Fajrian Putra; Amir Hakim bin Osman
Journal of Contemporary Accounting Volume 1 Issue 1, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss1.art1

This research is aimed to examine the factors that influence the compliance behaviour of MSME’s taxpayer. The variables refer to the theory of planned behaviour, which are attitude towards behaviour, subjective norms and perceived behavioural control that later its influence will be tested towards compliance behaviour in settling the tax. This research will test those factors simultaneously or partially. This research employed population of entire MSMEs that registered in The Cooperation Agency, Small and Middle Enterprises in Sleman Regency, Indonesia. While, the number of samples are obtained by employing slovin formula, which is 100 respondents that cover eight groups of business sector. Questionnaire is applied as data collection technique that employs data analysis method by applying multiple regression and SPSS version 16 as analysis tools. This research indicates that attitude towards behaviour, subjective norms, and perceived behavioural control, simultaneously and significantly influence the compliance behaviour of MSME’s taxpayer. Partially, variable of subjective norms and perceived behavioural control positively influence compliance behaviour of taxpayers in fulfilling their obligation in accomplishing the tax. While the variable of attitude towards behaviour is not positively influence the behaviour of taxpayer’s compliance.

Pengaruh Kualitas Jasa Terhadap Tingkat Kepuasan Mahasiswa Akuntansi dalam Mengikuti Pendidikan Profesi Akuntansi (PPAk) Suwaldiman -; Afuan Fajrian Putra
Jurnal Aplikasi Bisnis Volume 15 Nomor 9, April 2014
Publisher : Jurnal Aplikasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jabis.vol15.iss9.art6

This research examines whether there are any differences among the service quality against the satisfaction of PPAk students; and tests the impacts of service quality to the students' satisfaction. Service quality is represented by reliability, responsiveness, assurance, empathy, and tangible. This research is conducted to the students who are undertaking accounting profession education in UII, UGM, STIE YKPN and Sanata Darma of University.Purposive sampling is employed in which 100 samples were distributed and 87 of those are processed. Based on the paired samples T Test and multiple linear regression analysis, this research reveals that there are no differences found among the service quality against the satisfaction of PPAk students. In addition, reliability, responsiveness, empathy^ and tangible affect positively to the students' satisfaction. However, assurance does not affect positively to the students *satisfaction.

Pendampingan Penggunaan Aplikasi Akuntansi UKM dalam Menyusun Laporan Keuangan Selfira Salsabilla; Afuan Fajrian Putra; Chivalrind Ghanevi Ayuntari; Yestias Maharani
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 1, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss1.art1

Kegiatan ini bertujuan untuk mengatasi masalah yang sedang dihadapi oleh pelaku bisnis diindustri pembuatan sprei dan bedcover yang tergabung dalam WA Grup Craft di Yogyakarta. Masing-masing pelaku bisnis yang tergabung dalam WA Grup tersebut memiliki permasalahan yang sama yaitu mengenai kesulitan dalam melakukan pencatatan keuangan. Hal ini berdampak pada belum terpisahnya pencatatan keuangan pribadi dengan usahanya. Sehingga, pelaku bisnis kesulitan dalam menilai apakah hasil usahanya tersebut mengalami keuntungan atau justru mengalami kerugian. Atas dasar permasalah tersebut, dibentuk program pendampingan dalam penyusunan laporan keuangan menggunakan Aplikasi Akuntansi UKM. Aplikasi ini dipilih karena dapat dengan mudah di unduh oleh pengguna menggunakan smartphone. Metode pelaksanaan kegiatan dilakukan dalam bentuk edukasi dan pendampingan dalam penggunaan Aplikasi tersebut. Hasil kegiatan ini menunjukkan respon yang positif bagi para peserta dan para peserta dinilai sudah siap dalam bersaing di era industri 4.0. Namun demikian, berdasarkan hasil evaluasi menunjukan bahwa kegiatan ini perlu dilaksanakan berkelanjutan mengingat terbatasnya waktu saat pendampingan terdapat beberapa peserta yang masih membutuhkan bimbingan lebih lanjut.

Pemanfaatan Teknologi Pemasaran Online Berbasis Syariah Bagi Komunitas Pengajian di Kecamatan Trucuk Klaten Afuan Fajrian Putra; Sita Dewi Kusumaningrum; Hari Setiaji
Rahmatan Lil 'Alamin Journal of Community Services Volume 1 Issue 2, 2021
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol1.iss2.art1

Sebuah komunitas pengajian di Kecamatan Trucuk Klaten, Jawa Tengah memiliki beberapa bisnis yang masih melaksanakan transaksi jual beli secara offline atau tatap muka di zaman ekonomi internet dan pemasaran digital yang terus berkembang pesat. Situasi Pandemi Covid-19 semakin membuat bisnis komunitas tersebut terhambat karena terbatasnya mobilitas masyarakat. Perkembangan dan kemudahan e-commerce saat ini dapat menjadi sebuah solusi. Salah satu platform e-commerce yang ditawarkan adalah marketplace syariah yang diharapkan dapat mendukung kembalinya gairah bisnis komunitas. Tahapan kegiatan yang dilakukan meliputi tiga tahap, yaitu 1) pengenalan proses bisnis yang sedang berjalan; 2) pembuatan marketplace syariah, dan 3) pelatihan dan sosialisasi penggunaan marketplace syariah. Saat ini, platform marketplace syariah dengan nama Limasmall sudah dapat diakses dan digunakan oleh komunitas untuk kegiatan bisnis maupun sosial/penggalangan dana.

Literasi Investasi Berbasis Aplikasi Smartphone Bagi Generasi Z Yestias Maharani; Selfira Salsabilla; Afuan Fajrian Putra; Chivalrind Ghanevi Ayuntari; Marfuah Marfuah
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 1, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss1.art4

Generasi z merupakan generasi yang sangat dekat dengan teknologi. Kebanyak generasi ini memiliki prinsip you only live once sehingga banyak dari mereka yang belum memiliki manajemen keuangan yang baik bahkan memikirkan investasi masa depan. Kegiatan pengabdian ini diselenggarakan untuk memberikan edukasi kepada generasi z untuk dapat melakukan manajemen keuangan dan mulai berani melakukan investasi melalui lembaga resmi yang diawasi oleh OJK. Pemberian edukasi melalui talkshow terkait literasi investasi bagi generasi z memberikan pemahaman yang baik bagaimana cara melakukan manajemen keuangan, karena dengan manajemen keuangan yang baik generasi muda memiliki pos tabungan yang salah satu fungsi dari pos tabungan dapat digunakan untuk investasi. Saat ini banyak sekali aplikasi yang memberikan kemudahan untuk melakukan investasi dengan aman karena dibawah pengawasan OJK. Keberhasilan kegiatan ini dapat diukur dengan minat peserta kegiatan untuk mulai melakukan manajemen keuangan dan juga mulai berani untuk melakukan investasi dengan aplikasi smartphone.

Kepatuhan Wajib Pajak UMKM: Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem Afuan Fajrian Putra
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 01 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

ABSTRACT This research aims to examine the factors that have an influence on tax compliance. The independent variables used in this study are the variables of tax knowledge, tax sanctions, and tax modernization that will be tested partially and simultaneously on their influence on tax compliance. This study will examine these factors both simultaneously and partially. The population of this study is all MSMEs registered in the Office of Cooperatives, Small and Medium Enterprises, Sleman Regency. While the determination of the number of samples in this study using the Slovin formula and obtained the results of 100 respondents. However, not all data can be processed but as many as 85 respondents. Data collection techniques used in this study were to use a questionnaire and data analysis methods using multiple regression with analysis tools using SPSS version 16. The results of this study indicate that partially and simultaneously variables of tax knowledge, tax sanctions, and modernization have a significant effect on MSME tax compliance. ABSTRAK Penelitian yang dilakukan ini bertujuan untuk menguji faktor-faktor yang memiliki pengaruh terhadap kepatuhan pajak. Variabel independen yang digunakan dalam penelitian ini adalah variabel pengetahuan pajak, sanksi pajak, dan modernisasi pajak yang keseluruhannya akan diuji pengaruhnya baik secara parsial maupun simultan terhadap kepatuhan pajak. Populasi dari penelitian ini adalah seluruh UMKM yang terdaftar di Dinas Koperasi, Usaha Kecil, dan Menengah Kabupaten Sleman. Sedangkan penentuan jumlah sampel dalam penelitian ini menggunakan rumus Slovin dan didapatkan hasilnya sebanyak 100 responden. Akan tetapi tidak semua data dapat diolah melainkan sebanyak 85 responden. Teknik pengambilan data yang dilakukan dalam penelitian ini adalah menggunakan kuesioner dan metode analisis data menggunakan regresi berganda dengan alat analisis menggunakan SPSS versi 16. Hasil dari penelitian ini menunjukkan bahwa secara parsial dan simultan variabel pengetahuan pajak, sanksi pajak, dan modernisasi berpengaruh signifikan terhadap kepatuhan pajak UMKM. JEL Classification: H25, D90

Peningkatan Kompetensi Guru SMK Melalui Pelatihan Komputer Perpajakan Berbasis Kasus Afuan Fajrian Putra; Selfira Salsabilla; Marfuah; Yestias Maharani; Chivalrind Ghanevi Ayuntari
Rahmatan Lil 'Alamin Journal of Community Services Volume 3 Issue 1, 2023
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol3.iss1.art1

This service activity aims to improve the competence of accounting teachers in technical skills in the field of taxation. This is because SMK is a vocational education that is ready to provide skilled workers in their fields. In addition, the need for skilled labor in the field of taxation is currently a major need in the industrial world. The material taught in this training is in the form of a tax computer for filling out e-SPT PPh Article 21 and e-Faktur with a case approach. This training was attended by 39 people who are members of the Accounting Subject Teacher Conference (MGMP) throughout Yogyakarta. This activity is carried out for 2 (two) days. The first day is used for providing tax computer training, while the second day is used for exams which function to measure the level of understanding of the training participants. Based on the test results 39 people were declared competent or met certain qualifications so that it is hoped that the understanding and skills that have been obtained in this training can be taught back to students in their respective schools.

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