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EFEKTIFITAS PENGELOLAAN DANA DESA UNTUK PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DESA DI KABUPATEN BONDOWOSO Boedijono, Boedijono; Wicaksono, Galih; Puspita, Yeni; Bidhari, Sandhika Cipta; Kusumaningrum, Nurcahyaning Dwi; Asmandani, Venantya
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No 1 (2019)
Publisher : Economic Faculty, Attahiriyah Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3816.687 KB) | DOI: 10.36226/jrmb.v4i1.237

Abstract

The purpose of this study was to find out how to manage village finance and the effectiveness of managing village funds for development and economic empowerment of rural communities in Bondowoso District. Three sub-districts in the Bondowoso District, namely Curahdami, Wonoasri, and Tenggarang Subdistricts as field area, and the combination of quantitative and qualitative methods were used. The results of this study indicate that: the villages in Bondowoso District have managed village finances well, but in certain cases, they are still not orderly in administration, so that they sometimes experience delays in disbursing village finance for the following period. The discussion and implications of the findings are discussed in the article.
EFFECTIVENESS ANALYSIS OF THE LAND AND BUILDING TAX OF RURAL AND URBAN AREAS (PBB-P2) CONTRIBUTION TO LOCAL OWN-SOURCE REVENUE (PAD) OF TUBAN REGENCY Wicaksono, Galih; Kusumaningrum, Nurcahyaning Dwi; Safitri, Putri Apriliani Rahmah
International Journal of Multidisciplinary Research and Literature Vol. 1 No. 1 (2022): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.776 KB) | DOI: 10.53067/ijomral.v1i1.1

Abstract

The Land and Building Tax of Rural and Urban Areas (PBB-P2) are one of the most important local taxes, which has the potential to increase Local Own-Source Revenue (PAD). In the current era of regional autonomy, the government is in direct need of large enough funds to meet government financing in carrying out regional development through Local Own-Source Revenue (PAD), which is a source of regional revenue. This study aims to determine: (1) to determine the effectiveness of the Rural and Urban Land and Building Tax revenue (PBB-P2), (2) to determine the contribution of The Land and Building Tax of Rural and Urban Areas (PBB- P2) to Regional Original Income. (PAD). This research method uses descriptive quantitative methods and uses secondary data types. Based on the results of the study, it shows that for effectiveness, it is in the very effective category, because the revenue is greater than the target. And then, the contribution level of The Land and Building Tax of Rural and Urban Areas (PBB-P2) in Tuban Regency in 2018-2020 is still less effective. The Contribution rate each year always in the very poor category, but the revenue target and realization of The Land and Building Tax of Rural and Urban Areas (PBB-P2) on Regional Original Income have increased every year, the same is the case with the realization of Local Own-Source Revenue (PAD) every year has increased
KEBIJAKAN PEMERINTAH DAERAH DALAM MERESPON PANDEMI COVID-19 DAN DAMPAKNYA TERHADAP PENERIMAAN PAJAK DAERAH Galih Wicaksono; Yeni Puspita; Venantya Asmandani; Nurcahyaning Dwi Kusumaningrum
Jurnal Kebijakan Publik Vol 13, No 1 (2022)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46730/jkp.13.1.p.86-92

Abstract

Pajak adalah sumber utama bagi penerimaan daerah, yang pemanfaatannya digunakan dalampembangunan. Adanya Pandemi Covid-19 yang melanda, membuat Pemerintah Daerah membuat berbagai kebijakan, salahsatunya adalah Pemerintah Kabupaten Banyuwangi yang telah mengeluarkan berbagai kebijakanuntukmeringankan beban masyarakat dan bersifat sebagai stimulus. Tujuan penelitian ini yaitu untuk mengetahui berbagai kebijakan yang dikeluarkan Pemerintah Kabupaten Banyuwangi dalam menghadapi Pandemi Covid-19, serta dampak kebijakan tersebut terhadap penerimaan pajak daerah. Jenis penelitian ini merupakandeskriptif kualitatif serta diperkaya dengan kajian literatur dan data yang diperoleh dari pihakketiga. Penelitian ini menghasilkan temuan bahwa dengan adanya berbagai kebijakan pajak daerah yangtelahdikeluarkan di masa Pandemi Covid-19, maka berdampak pada stabilnya penerimaan pajak daerahyangbersumber dari sektor pariwisata. Hal ini dibuktikan adanya realisasi penerimaan pajak daerah yang bersumberdari sektor pariwisata melebihi target yang ditetapkan, meskipun secara umum penerimaan pajak daerahbelumdapat optimal sebagaimana mestinya akibat adanya pandemi.
Pengaruh Kesadaran dan Pengetahuan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Aryo Prakoso; Galih Wicaksono; Sugeng Iswono; Yeni Puspita; Sandhika Cipta Bidhari; Nurcahyaning Dwi Kusumaningrum
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 1 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (5424.126 KB) | DOI: 10.29407/jae.v4i1.12616

Abstract

Kepatuhan wajib pajak dalam membayar pajak merupakan faktor penting bagi sebuah negara dalam pembangunan. Salah satu fungsi pajak merupakan sebuah alat untuk menyejahterakan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui tingkat kesadaran dan pengetahuan wajib pajak terhadap tingkat kepatuhan wajib pajak, serta peran dari Pemerintah Kabupaten Banyuwangi dalam meningkatkan kepatuhan wajib pajak. Objek dari penelitian ini adalah wajib pajak restoran yang ada di Kabupaten Banyuwangi, dengan mengambil sampel sejumah 60 restoran. Penelitian ini menggunakan data sekunder, yaitu dengan cara membagikan kuesioner kepada wajib pajak restoran. Metode analisis data menggunakan regresi liniear berganda. Hasil dari penelitian ini adalah tingkat kesadaran dan pengetahuan wajib pajak secara bersama-sama berpengaruh signifikan terhadap tingkat kepatuhan. Namun secara parsial, hanya variabel tingkat pengetahuan wajib pajak yang berpengaruh signifikan terhadap kepatuhan wajib pajak.
Transfered Tax Knowledge to Improve Taxpayer Compliance: Transfered Tax Knowledge to Improve Taxpayer Compliance Nurcahyaning Dwi Kusumaningrum; Rachmat Hidayat; Galih Wicaksono; Yeni Puspita; Venantya Asmandani; Tree Setiawan Pamungkas; Djoko Susilo
Jurnal Mantik Vol. 3 No. 4 (2020): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.929 KB)

Abstract

The purpose of research to know the influence of the taxpayer science level to the compliance of paying taxes by taxpayers, among others: knowledge of tax law, system knowledge and taxation functions, and the knowledge of sanctions Taxation both partially and simultaneously. Data analysis methods use SPSS software with a linear regression analysis, which is used to test the hypothesized influence of the taxpayer's level of science to pay tax compliance by both partial and simultaneous taxpayers, and See the magnitude of the coefficient. Based on the results the study concluded that in partial and simultaneous levels of taxpayer enforcement science has significant effect on the compliance of paying taxes by taxpayers.
Effect Of Using E-Filling On Quality Of Tax Reporting Services In East Java: Effect Of Using E-Filling On Quality Of Tax Reporting Services In East Java Venantya Asmandani; Tree Setiawan Pamungkas; Rachmat Hidayat; Galih Wicaksono; Yeni Puspita; Nurcahyaning Dwi Kusumaningrum
Jurnal Mantik Vol. 3 No. 4 (2020): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.701 KB)

Abstract

The purpose of this research is to determine the use of e-filling of the quality of tax Reporting Services partially. This research used quantitative methods and data analysis methods use SPSS software with simple regression analysis, which is used to test tested hypotheses, partially, and to see the magnitude of the coefficient. Based on the results of research and discussion can be concluded that partial use of e-filling affects the quality of the annual tax reporting Service, But the direction is negative and is proven in analysis of SPSS test results with a significance value of 0.000 < from 0.05. Increasing the use of e-filling jointly by taxpayers for annual SPT tax reporting will decrease the quality of the annual SPT tax Reporting Service, the DGP server is still not able to accommodate so many access at one time so that often occurs errors or difficult to access due to the limitations of available brandwidth.
Literature Study Of Restaurant Tax Collection With Online System Implementation Cici Tri Jayanti; Yulia Novita Sari; Ella Juwitasari; Lukman Hakim; Krisna Putra; Nurcahyaning Dwi Kusumaningrum
Journal of International Multidisciplinary Research Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/9szzjt77

Abstract

This study aims to determine the implementation of restaurant tax collection with an online system in several regions in Indonesia. This research uses the method of literature study. The literature study method is a method by collecting and reviewing some previous research and then drawing conclusions from the previous research. The results obtained from the study of several literature are obstacles and supporting factors of online system implementation in several regions are more or less the same and there are some differences. The influencing factor is the quantity of tools and human resources in each region. This can affect the income of these areas.