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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA)
Arif Farida
Unknown Affiliation
Humanities Economics, Econometrics & Finance Social Sciences Other

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MISTERI KEPATUHAN PAJAK Arif Farida
AKUNTABEL Vol 14, No 2 (2017): September
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.965 KB) | DOI: 10.30872/jakt.v14i2.1908

Abstract

Taxes are one of the major sources of state revenues. However, compliance must be a major problem that is difficult to overcome. The problem with halo is a classic problem, which will never end in many models. The purpose of this research is to reveal the factors that influence. The research method used is qualitative in need. Explore various factors that can affect. Factors that can cause wind tax evasion. From various sources finally found 3 dominant factors that can affect. In addition there are two factors that cause taxpayers to avoid taxes, namely: large sanctions and distrust obligatory to the government. So the trust of society or government is needed.Keyword:  compliance tax, tax avoidance
Tata Kelola Pendapatan Parkir: Petugas Parkir Dishub dan Non Dishub Zenna Millenia; Arif Farida
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 15 No 2 (2022): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (629.406 KB) | DOI: 10.58431/jumpa.v15i2.202

Abstract

Study this aim for knowing management parking income according to parking attendants at the transportation agency and non-dishub parking attendants in X City in effort enhancement Income Original Region of sector retribution parking in X City and obstacles management parking edge Street common in X City. Method study this use approach qualitative with type the research study descriptive . Informant study this consist party Service X City Transportation and Officers parking . Technique data collection is done with interview , observation and documentation. Results study could is known that management parking edge Street by Service X City Transportation has been belong to transparent because every information about parking edge Street could accessed by direct by public through website or come to office Service communication. Accountability management parking edge Street also full not quite enough answer because every officer service and interpreter parking given training and construction even supervision . Responsibility management parking by Service Communication also already good because every craftsman parking given attribute so that will is known interpreter parking below supervisor party service . Independence management parking seen moment take policy without interest private so as not each other harmful wrong one party . Activity monitoring of interpreter parking and take action interpreter trouble parking _ without there is difference treatment . Fairness parking management edge party service always notice interest officer field and Public based on principle equality and reasonableness.
Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Tentang Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada KPP Pratama Sukoharjo Arif Farida
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 14 No 2 (2021): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v14i2.222

Abstract

Tujuan dalam penelitian ini untuk menguji Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Tentang Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada KPP Pratama Sukoharjo. Variabel dependen adalah kepatuhan wajib pajak sedangkan untuk variabel independen adalah variabel independen adalah tarif pajak, sosialisasi perpajakan, pengetahuan perpajakan dan sanksi pajak. Metode yang digunakan adalah deskriptif kuantitatif dengan menggunakan SPSS 23. Populasi dalam penelitian ini adalah pelaku UMKM terdaftar sebagai wajib pajak di Kantor Pelayanan Pajak Pratama Sukoharjo. Sampel yang digunakan dalam penelitian ini adalah kriteria, berikut kriteria penentuan sampel (1) wajib pajak yang tergolong dalam UMKM, (2) wajib pajak UMKM yang terdaftar di KPP Sukoharjo, (3) wajib pajak UMKM tersebut telah terdaftar sebagai wajib pajak selama 1 tahun sebelum diterbitkannya PP No. 23 Tahun 2018, dan (4) memiliki omset diatas 1 miliar rupiah. Hasil penelitian menunjukan bahwa tarif pajak berpengaruh terhadap kepatuhan pajak, sosialisasi perpajakan berpengaruh terhadap kepatuhan pajak, pengetahuan perpajakan berpengaruh terhadap kepatuhan pajak, dan sanksi pajak berpengaruh terhadap kepatuhan pajak.
Co-Authors Zenna Millenia