Article Per Year (5 Year)
p-Index From 2019 - 2024
1.037
P-Index
This Author published in this journals
All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Akuntansi Komitmen : Jurnal Ilmiah Manajemen El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Anissa Yuniar Larasati
Universitas Jenderal Achmad Yani
Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Pengaruh Tingkat Kepatuhan Wajib Pajak dan Efektivitas Program Tax Amnesty terhadap Penerimaan Pajak. (Studi Kasus pada Kanwil Direktorat Jenderal Pajak Jabar 1) Anissa Yuniar Larasati; Bani Binekas
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 5 No. 1 (2019): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.26 KB) | DOI: 10.33197/jabe.vol5.iss1.2019.233

Abstract

Berdasarkan Undang-Undang nomor 28 Tahun 2017 pasal 4 tentang Ketentuan Umum dan Tata Cara Perpajakan menyebutkan bahwa Wajib Pajak mempunyai kewajiban untuk mengisi dan menyampaikan Surat Pemberitahuan dengan lengkap, jelas, dan menandatanganinya. Walaupun telah dicantumkan sebagai suatu kewajiban , kenyataannya dalam Laporan Tahunan DJP 2016 menjelaskan bahwa tax ratio masih diangap rendah dengan kondisi kurang dari 70%. Hal ini menerangkan bahwa adanya tax gap. Sebagai salah satu sumber penerimaan negara yang dianggap paling berkontribusi maka kepatuhan wajib pajak dianggap paling penting untuk mendongkrak penerimaan negara Indonesia. Maka dari itu salah satu cara pemerintah dengan mengadakan program Tax Amnesty pada tahun 2016 dan di tahun 2017 yang diharapkan mampu meningkatkan penerimaan negara dalam jangka pendek dan dalam jangka panjang.Metode penelitian yang diusulkan adalah menggunakan data sekunder. Metode penelitian kuantitatif dengan desain deskriptif dengan populasi seluruh data mengenai jumlah wajib pajak dan data tax amnesty yang ada di DJP Jabar 1. Pengujian regresi berganda.dengan analisis determinasi, serta Uji hipotesis secara parsial dan simultan untuk mengetahui keterikatan masing-masing variabel . Tujuan utama dalam penelitian ini adalah mengetahui pengaruh tingkat kepatuhan wajib pajak serta efektifitas program tax amnesty terhadap penerimaan pajak di Indonesia. Program yang digunakan dalam menganalisis data menggunakan Statistical Package for Social Sciences (SPSS) Version 21.
PENGARUH MORAL PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI BANDUNG RAYA Rizki Indrawan; Anissa Yuniar Larasati
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22237

Abstract

This study aims to analyze the effect of tax morale on MSME taxpayer compliance in Greater Bandung. Tax morale can help overcome the problem of tax compliance, where this can be seen at a high level of tax compliance with a very low level of prevention. The population used in this research is UMKM WP spread throughout Greater Bandung. The sample used by taxpayers who do business in Cimahi City, Bandung City, West Bandung Regency and Bandung Regency. Analysis using Logistic Regression Analysis. Descriptive research method with a qualitative approach. Research data comes from primary data by distributing questionnaires. The results of the study show that tax morale which consists of the environment, institutional perceptions and ethics does not partially influence MSME taxpayer compliance in paying taxes. Simultaneously it shows that it has a significant influence on MSME tax compliance in fulfilling its tax obligations.
Pengaruh Kontribusi Pajak Bumi Dan Bangunan (PBB) Dan Pajak Hotel Terhadap Peningkatan Pendapatan Asli Daerah Revana Sheviani Sugianto; Anissa Yuniar Larasati
Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6017

Abstract

This study has the objective of analyzing the effect of the Contribution of Land and Building Tax (PBB) and Hotel Tax on Increasing Regional Original Income in Cimahi City in 2017-2021. This type of research is quantitative and uses a descriptive-associative approach. Collecting research data using library research and documentation methods. Monthly data on receipt of the Regional Revenue Realization Report in Cimahi City for 2017-2021 were selected as the study population. Saturated sampling technique was used for sampling. The results of this study partially show that the increase in PAD is not affected by the PBB contribution, while the increase in PAD is negatively and significantly affected by the hotel tax contribution. While simultaneously/together with the Contribution of Land and Building Tax (PBB) and Hotel Tax have a significant effect on the Increase of Regional Original Income. Keywords: Contribution, Land and building tax, Hotel Tax, Locally Renerated Revenue
Pengaruh Sosialisasi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Desa Sindang Kecamatan Cikijing Kabupaten Majalengka Hikmatul Mahmudah; Anissa Yuniar Larasati
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.875

Abstract

Land and Building Tax is olnel solurcel olf tax relvelnuel that has thel poltelntial folr a solurcel olf statel relvelnuel. Land and building tax relvelnuel is deltelrmineld frolm taxpayelr colmpliancel in paying taxels. Thelrelfolrel, relgiolnal golvelrnmelnts havel thelir olwn stratelgiels tol maximizel relgiolnal land and building tax relvelnuels. Thel relselarch aims tol analyzel thel elffelct olf tax solcializatioln and tax sanctiolns oln taxpayelr colmpliancel in paying land and building taxels in Sindang Villagel, Cikijing District, Majalelngka Relgelncy. This relselarch melthold usels a quantitativel delscriptivel melthold and primary data usels a quelstiolnnairel. Relselarchelrs tololk a samplel olf taxpayelrs in Sindang Villagel. Thel sampling telchniquel useld randolm sampling. Thel data colllelctioln usels thel Gololglel Folrm tololl which is shareld via solcial meldia such as WhatsApp and direlct visits tol taxpayelrs in Sindang Villagel. Thel numbelr olf quelstiolnnairels prolcelsseld was 100 relspolndelnts. Thel data analysis telchniquel in this study useld multiplel linelar relgrelssioln analysis using SPSS velrsioln 25.Thel relsults olf this study colncludel that partially tax solcializatioln has a polsitivel and significant elffelct oln taxpayelr colmpliancel, tax sanctiolns havel a polsitivel and significant elffelct oln taxpayelr colmpliancel. And simultanelolusly Solcializatioln olf Taxatioln and Tax Sanctiolns havel a polsitivel and significant elffelct oln Taxpayelr Colmpliancel. Keywords: Tax Solcializatioln, Tax Sanctiolns, Taxpayelr Colmpliancel...
Enhancing Value: The Impact of Environmental, Social, and Governance Disclosure on Indonesian Basic Materials Sector Companies Amelia Putri Salma Difa; Anissa Yuniar Larasati
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8140

Abstract

Abstract Purpose - This study aims to determine the effect of the implementation of environmental, social and governance disclosure on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Design/methodology/approach - This research uses quantitative methods using secondary data that has been published on the company’s official website and the official IDX website. The population in this study are basic materials sector companies listed on the IDX in 2018-2022. The samples in this study were 11 companies for five years of observation so that 55 data samples were obtained. The sampling technique used purposive sampling technique. The data analysis techniques used in the study are classical assumption test analysis, multiple linear regression test, correlation test, determination test, t test and f test using IBM SPSS 26 software. Findings - The results showed that environmental disclosure has a positive influence on firm value, but social disclosure and governance disclosure do not show the same positive influence on firm value.Research limitations/implications - The limited data set may not fully encapsulate the diverse impacts of ESG disclosures on firm value, thus impacting the robustness and generalizability of the study’s conclusions. Keywords: Environmental Disclosure, Social Disclosure, Governance Disclosure, and Firm Value
Co-Authors Amelia Putri Salma Difa Bani Binekas Hikmatul Mahmudah Revana Sheviani Sugianto Rizki Indrawan