Claim Missing Document
Check
Articles

Found 18 Documents
Search

IMPLEMENTASI PROFILE MATCHING PADA PRIORITAS APPROVAL PENGAJUAN LAYANAN PREMIUM PADA PT. PLN (PERSERO) ULP SEMARANG BARAT Aries Setiawan; Juli Ratnawati; Adi Prihandono; Ida Farida
Jurnal Transformatika Vol 20, No 1 (2022): July 2022
Publisher : Jurusan Teknologi Informasi Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/transformatika.v20i1.5187

Abstract

Premium services are useful for overcoming blackout problems that often occur in previous regular services, with this service customers will get energy services with very adequate supplies. The system for submitting regular service upgrades to premium services at PLN. ULP Semarang Barat so far has not been able to provide the appropriate decision regarding the customer to be approved for the right type of premium service (bronze, silver, gold and platinum). The level of accuracy resulting from testing 15 data on the old system assessment is 0.87%, this means that profile matching can be referenced as an assessment of granting approval for premium service submissions
PENGARUH PPN, PPnBM, DAN PKB DENGAN TARIF PROGRESIF TERHADAP DAYA BELI KONSUMEN KENDARAAN BERMOTOR RODA EMPAT DI KOTA SEMARANG Andre Teguh Santoso; Juli Ratnawati
AKUNTANSI DEWANTARA Vol 7 No 1 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 1 APRIL 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26460/ad.v7i1.13996

Abstract

Tax is an obligation paid to the state. Taxes are an obligation for the public. The purpose of this research is to analyze the effect of the imposition of value-added tax, consumption tax on luxury goods, and progressive road tax on consumers' purchasing power. The population in this study were consumers of four-wheeled vehicles at the SAMSAT III Semarang head office. Primary data from the questionnaire and its Slovin sample were used for data collection. Methods of data analysis using multiple regression analysis. VAT has a large positive impact, PPnBM has a large positive impact, and PKB progressive tariffs have a positive impact on purchasing power.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Semarang Selatan Vidia Mey Saroh; Juli Ratnawati
Jurnal EMT KITA Vol 7 No 2 (2023): APRIL 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i2.1027

Abstract

Low taxpayer compliance with tax responsibilities is the main cause of Indonesia's low state tax revenues. This research determines how taxpayer compliance is influenced by awareness, knowledge, and understanding of taxes and tax sanctions. The population is taxpayers registered at KPP Pratama South Semarang in 2021. Primary data processing uses the SPSS program, which is based on questionnaire responses from respondents. The reliability test, validity test, classical assumption test, F test, t-test, and analysis of the coefficient of determination are used as part of the data analysis process. The findings show how awareness, knowledge, and understanding of taxation, as well as sanctions, influence taxpayer compliance
THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATIVE SYSTEM, QUALITY OF SERVICE, TAX KNOWLEDGE ON TAXPAYER COMPLIANCE (Empirical Study of Taxpayers at KPP Pratama East Semarang) Khanif Satriani Citra Mustakim; Juli Ratnawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.433

Abstract

Tax is a mandatory contribution from the public to the state. This study aims to determine whether there is influence between the modernization of the administrative system, service quality, and knowledge of taxation on taxpayer compliance at KPP Pratama East Semarang. The data used in this study is primary data, and the sampling technique is simple random sampling. The sample of this research is 100 taxpayer respondents at KPP Pratama East Semarang. Analysis of research data using SPSS software. While the results of this study indicate that modernization of the administrative system has a positive but not significant effect on taxpayer compliance at KPP Pratama East Semarang, service quality has no effect and is not significant on taxpayer compliance at KPP Pratama East Semarang, and knowledge of taxation has a significant positive effect on compliance taxpayer.
Rancang Bangun Sistem Pengelolaan Aset Ilmiah Digital Pada Perpustakaan Perguruan Tinggi Aries Setiawan; Juli Ratnawati; Adi Prihandono; Budi Widjajanto; Ida Farida
Jurnal Transformatika Vol 21, No 1 (2023): July 2023
Publisher : Jurusan Teknologi Informasi Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/transformatika.v21i2.6938

Abstract

Perpustakaan merupakan satuan pendidikan tinggi yang mengelola perbendaharaan aset ilmiah. Aset ilmiah meliputi buku pelajaran, buku bacaan, tugas akhir mahasiswa, jurnal, CD berisi file tulisan dan video. Setiap periode selalu dianggarkan untuk pengadaan buku, setiap periode setelah pelaksanaan tugas akhir atau ujian skripsi, hardcopy tugas akhir yang akan dijadikan literatur juga bertambah. Bisa dibayangkan jika dalam satu tahun ada 3 periode ujian tugas akhir, dengan total sekitar 600 mahasiswa per periode, maka akan ada 1800 hardcopy tugas akhir mata kuliah. Hal ini berdampak pada kepenuhan ruang perpustakaan sehingga semakin sulit untuk mencari data laporan tugas akhir. Perlu dirancang sistem manajemen aset elektronik di perpustakaan yang mengumpulkan semua data buku dan literatur lainnya dalam bentuk file elektronik, pengunjung akan mudah menemukan literatur hanya dengan mencari sistem aset.
Faktor Faktor Memengaruhi Praktik Penghindaran Pajak (Sektor Pertambangan Tahun 2019-2021) Astrid Putri Adila Rasya; Juli Ratnawati
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 7, No 2 (2023): Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/eco.v7i2.15474

Abstract

This research was conducted to examine thin capitalization, profitability, company size, and leverage as variables that influence tax avoidance practices. The population of this research is the mining sector which is listed on BEI in period of 2019-2021. Using a purposive sampling method, this research is having 33 sample from mining sector company. This research was using a secondary data that researcher obtained from BEI and financial report of every company that suited with purposive sampling criteria. Hypothesis testing uses multiple linear regression analysis with the help of SPSS software. The results showed that the independent variables thin capitalization and profitability have a negative effect on tax avoidance practices. otherwise, for size of company and leverage have a positive effect on tax avoidance act. Keyword: Leverage, Penghindaran Pajak, Profitabilitas, Ukuran Perusahaan, Thin Capitalization
Kinerja keuangan dan pengaruhnya terhadap penghindaran pajak Ratna Pratiwi; Juli Ratnawati
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to test the influence of financial performance in terms of profitability, leverage, and liquidity. This research was applied to coal industry companies listed on the Indonesian Stock Exchange (IDX) in the range of 2018 to 2021. The sample collection used a purposive sampling method with certain criteria and obtained a sample of 19 companies with a total of 50 observational data points. In this study, multiple linear regression analysis was used as a data analysis method. The results of this study show that profitability, leverage, and liquidity all contribute to tax avoidance simultaneously, while partially obtaining the results of profitability affects tax avoidance, leverage and liquidity don’t affect tax avoidance. So that companies in carrying out tax avoidance can maximize the limitations on profitability results obtained in the company's business activities by also paying attention to the value of leverage and liquidity in the company.
THE EFFECT OF MODERNIZATION OF TAX ADMINISTRATIVE SYSTEM, QUALITY OF SERVICE, TAX KNOWLEDGE ON TAXPAYER COMPLIANCE (Empirical Study of Taxpayers at KPP Pratama East Semarang) Khanif Satriani Citra Mustakim; Juli Ratnawati
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 14 No 1 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i1.433

Abstract

Tax is a mandatory contribution from the public to the state. This study aims to determine whether there is influence between the modernization of the administrative system, service quality, and knowledge of taxation on taxpayer compliance at KPP Pratama East Semarang. The data used in this study is primary data, and the sampling technique is simple random sampling. The sample of this research is 100 taxpayer respondents at KPP Pratama East Semarang. Analysis of research data using SPSS software. While the results of this study indicate that modernization of the administrative system has a positive but not significant effect on taxpayer compliance at KPP Pratama East Semarang, service quality has no effect and is not significant on taxpayer compliance at KPP Pratama East Semarang, and knowledge of taxation has a significant positive effect on compliance taxpayer.