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Journal : Prosiding University Research Colloquium

Analisis Faktor-faktor yang Mepengaruhi Penggunaan e filing Bagi Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak di KPP Surakarta) Mujiyati Mujiyati; Septarina Wahyuningtyas
Prosiding University Research Colloquium Proceeding of The 10th University Research Colloquium 2019: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (523.656 KB)

Abstract

This study aims to determine the factors that influence the intensity ofthe behavior of taxpayers to use e-filing taxpayers, especiallyindividuals in the city of Surakarta. The variables used in this studyare the dependent variable, namely the intensity of the behavior oftaxpayers in using e-filing, while the independent variables used areperceived usefulness, simplicity, complexity, volunteerism,experience, security and confidentiality, and readiness of Informationtechnology taxpayers. The sample in this study is individualtaxpayers who report SPT using e-Filing in Surakarta.The sample collection method used in this study is conveniencesampling which was taken 100 samples. The data used in this studyare primary data using questionnaires. Data analysis in this studyuses the basic theory of Technology Acceptance Model (TAM) andthe SPSS program. The data analysis technique used is multiplelinear regression. The results of this study indicate that thesignificance at the level of 0.05 Perception, perceived ease ofUsability, complexity, Volunteerism, experience, security andconfidentiality, and readiness of taxpayer information technologysignificantly influence the intensity of behavior in using e-Filing
Analysis of the Factors that Affect the Capital Expenditure of the Central Java Provincial Government Nabila Khoirotunnisa; Mujiyati Mujiyati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.04 KB)

Abstract

Research on capital expenditure concludes the result of the pros and cons, therefore research on capital expenditure will always attract attention even though reasearchers use varied variables. The purpose of this study is to analyze and examine the effect of Local Own-Source Revenue, General Allocation Fund, Revenue Sharing Fund, and Gross Regional Domestic Product on Capital Expenditures. The research method used is a quantitative method. The population in this study is The Regency/City of Central Java Province for the 2017-2019 period. This study uses the saturation sampling method so total sample is 35 consisting of 29 district and 6 cities. The data of this study were tested using multiple linear regression models. The results of this study indicate that Local Own-Source Revenue has a significance value of 0,000 < 0,05 affecting Capital Expenditures, which means H1 is acceptable. The General Allocation Fund has a significance value of 0,000 < 0,05 affecting Capital Expenditures, which means H2 is acceptable. Revenue Sharing Fund has a significance value of 0,019 < 0,05 affecting Capital Expenditures, which means H3 is acceptable. Gross Regional Domestic Product has a significance value of 0,677 > 0,05 does not affect Capital Expenditure, which means H4 is rejected.
Analisis Faktor-faktor yang Mepengaruhi Penggunaan e filing Bagi Wajib Pajak Orang Pribadi (Studi Empiris pada Wajib Pajak di KPP Surakarta) Mujiyati Mujiyati; Septarina Wahyuningtyas
Prosiding University Research Colloquium Proceeding of The 10th University Research Colloquium 2019: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

This study aims to determine the factors that influence the intensity ofthe behavior of taxpayers to use e-filing taxpayers, especiallyindividuals in the city of Surakarta. The variables used in this studyare the dependent variable, namely the intensity of the behavior oftaxpayers in using e-filing, while the independent variables used areperceived usefulness, simplicity, complexity, volunteerism,experience, security and confidentiality, and readiness of Informationtechnology taxpayers. The sample in this study is individualtaxpayers who report SPT using e-Filing in Surakarta.The sample collection method used in this study is conveniencesampling which was taken 100 samples. The data used in this studyare primary data using questionnaires. Data analysis in this studyuses the basic theory of Technology Acceptance Model (TAM) andthe SPSS program. The data analysis technique used is multiplelinear regression. The results of this study indicate that thesignificance at the level of 0.05 Perception, perceived ease ofUsability, complexity, Volunteerism, experience, security andconfidentiality, and readiness of taxpayer information technologysignificantly influence the intensity of behavior in using e-Filing
Analysis of the Factors that Affect the Capital Expenditure of the Central Java Provincial Government Nabila Khoirotunnisa; Mujiyati Mujiyati
Prosiding University Research Colloquium Proceeding of The 15th University Research Colloquium 2022: Bidang Sosial Ekonomi dan Psikologi
Publisher : Konsorsium Lembaga Penelitian dan Pengabdian kepada Masyarakat Perguruan Tinggi Muhammadiyah 'Aisyiyah (PTMA) Koordinator Wilayah Jawa Tengah - DIY

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

Abstract

Research on capital expenditure concludes the result of the pros and cons, therefore research on capital expenditure will always attract attention even though reasearchers use varied variables. The purpose of this study is to analyze and examine the effect of Local Own-Source Revenue, General Allocation Fund, Revenue Sharing Fund, and Gross Regional Domestic Product on Capital Expenditures. The research method used is a quantitative method. The population in this study is The Regency/City of Central Java Province for the 2017-2019 period. This study uses the saturation sampling method so total sample is 35 consisting of 29 district and 6 cities. The data of this study were tested using multiple linear regression models. The results of this study indicate that Local Own-Source Revenue has a significance value of 0,000 < 0,05 affecting Capital Expenditures, which means H1 is acceptable. The General Allocation Fund has a significance value of 0,000 < 0,05 affecting Capital Expenditures, which means H2 is acceptable. Revenue Sharing Fund has a significance value of 0,019 < 0,05 affecting Capital Expenditures, which means H3 is acceptable. Gross Regional Domestic Product has a significance value of 0,677 > 0,05 does not affect Capital Expenditure, which means H4 is rejected.