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All Journal JAE (Jurnal Akuntansi dan Ekonomi) Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi)
Suhardi Suhardi
Universitas Nusantara PGRI Kediri
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Transportation

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Inovasi dan Pemanfaatan Teknologi AIoT di Era Pasca Kebangkitan dari Pandemi bagi Koperasi Samari Samari; Bambang Agus Sumantri; Suhardi Suhardi
Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi) Vol. 5 No. 1 (2021): Seminar Nasional Inovasi Teknologi 2021
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/inotek.v5i1.899

Abstract

Penelitian ini dilakukan pada Usaha Kecil dan Menengah (UKM) pada konteks Koperasi Kecil Menengah (KKM) dengan latar belakang negara berkembang yaitu di Indonesia yang menganalisa pada Data Koperasi Aktif (unit), Jumlah SDM Karyawan Koperasi dan Kinerja Keuangan Koperasi di Jawa Timur. Hasil penelitin menunjukkan bahwa koperasi-koperasi di Jawa Timur mengalami stagnasi dari periode 2011 – 2019 sehingga perlu dilakukan inovasi organisasi yang menggunakan rancangan teknologi Artificial Intelligence of Things (AIoT).
MEMBANGUN KEPATUHAN WAJIB PAJAK UMKM MELALUI PERAN KEADILAN PAJAK DAN KEPERCAYAAN WAJIB PAJAK Puji Astuti; Faisol Faisol; Suhardi Suhardi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.20541

Abstract

The goal of this study is to clarify how procedural fairness, distributive justice, and taxpayer trust all contribute to increased taxpayer compliance with MSMEs in Nganjuk Regency, Indonesia. The study does this using a positivist paradigm approach and a judgment sampling technique. A Google Forms-created questionnaire that was partly distributed in-person and online was used to collect the data. In addition, 120 respondents' responses were collected. According to the study's findings, the Nganjuk Regency's MSME taxpayers' voluntary compliance is highly influenced by procedural fairness, distributive justice, and taxpayer trust. Key Words: fairness, tax, taxpayer compliance, MSME
Co-Authors Bambang Agus Sumantri Faisol Faisol Puji Astuti Samari Samari