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THE EFFECT OF TAX KNOWLEDGE, TAX DISSEMINATION AND MODERNIZATION OF THE TAX ADMINISTRATION SYSTEM ON TAXPAYER COMPLIANCE (CASE STUDY OF BANDENG PRESTO MSMES REGISTERED IN THE IUMK SEMARANG CITY) Candra Safitri; Agung Budiarto; Ahmad Sahri Romadon
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Tax is one of the components with the largest contribution to the revenue of the State Revenue and Expenditure Budget (APBN), the budget is needed in the context of national development. The community during national development has grown Medium, Small and Micro Enterprises (MSMEs) with 61.07% a tax revenue contribution. In the Semarang city there are 17,603 MSMEs registered in the IUMK. Bandeng Presto is one of the products processed by UMKM which is a special food the Semarang city. There are various problems encountered in achieving the realization of tax revenues. Tax compliance is a serious problem for most developing countries because it reduces the state's ability to collect taxes there by reducing the country's ability to carry out development. There are many factors that cause of taxpayer compliance, especially for Bandeng Presto SMEs, namely Tax Knowledge, Tax Socialization and Modernization of the Tax Administration system. This study aims to examine the effect of Tax Knowledge, Tax Socialization and Modernization of the Tax Administration system on Taxpayer Compliance in MSMEs Bandeng Presto. The population in this study were Bandeng Presto SMEs registered in the IUMK with a total of 159 SMEs, sample selection was based on convenience sampling and size determination using the Slovin formula, resulted in a sample of 61 respondents. The data collection survey method with questionnaires as a data collection tool. The analysis technique used is data quality test (Validity, Reliability), Classical Assumption Test (Multicollinearity Test, Heteroscedasticity Test, Normality Test), Model Feasibility Test, (Coefficient of Determination, F Test), Hypothesis test, and Multiple Linear Regression Analysis Test. The results of this study are Tax Knowledge and Tax Administration System Modernization have a positive and significant effect on Taxpayer Compliance, while Tax Socialization has no effect on Taxpayer Compliance.
PELATIHAN PERPAJAKAN BAGI UMKM DI KAMPUS DOSEN JUALAN YOGYAKARTA SESUAI PP 23 TAHUN 2018 Bonita Prabasari; Lilik Rohmawati; Ahmad Sahri Romadon; Naini Rizka Amalia
TEMATIK Vol 4, No 2 (2022): Desember (2022)
Publisher : TEMATIK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tmt.v4i2.5576

Abstract

Pesatnya perkembangan UMKM yang terjadi, tidak dibarengi dengan meningkatnya penerimaan pajak. Hal tersebut terjadi karena pelaku usaha masih kurang memahami dan mengalami kesulitan dalam pelaporan pajak usaha mereka. Bahkan ada beberapa pelaku usaha yang masih belum memiliki NPWP atas usahanya. Kurangnya pemahaman atas pajak usaha, memberikan kesulitan sendiri bagi pelaku UMKM dalam melaporan pajak usaha mereka. Permasalahan tersebut yang membuat tim pengabdian kepada masyarakat mengusulkan kegiatan pelatihan pelaporan perpajakan bagi UMKM di Kuliah Dosen Jualan Yogyakarta. Pelatihan ini akan memberikan pemahaman kepada pelaku UMKM atas kewajiban mereka untuk melaporkan penghasilannya guna membuat pelaporan pajak. Kegiatan pelatihan ini diharapkan dapat memberikan konstribusi dan kemudahan bagi pelaku UMKM untuk membuat laporan pajak usaha mereka. Selain itu, secara tidak langsung dapat meningkatkan kesadaran kepatuhan pelaku usaha dalam melaporkan.
Pengenalan Literasi Pasar Modal Sebagai Sarana Menabung Saham Bagi Siswa Smk Negeri 9 Kota Semarang Asah Wiari Sidiq; Rusdiana Permanasari; Ahmad Sahri Romadon
ABDI MOESTOPO: Jurnal Pengabdian Pada Masyarakat Vol 6, No 2 (2023): Juli 2023
Publisher : Universitas Prof. Dr. Moestopo (Beragama)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32509/abdimoestopo.v6i2.3094

Abstract

Pemahaman investment society sangat diperlukan dengan cara sosialisasi secara berkelanjutan yang melibatkan berbagai pihak agar pemahaman tentang literasi pasar modal kepada masyarakat dapat terus berkembang yaitu dengan mensosialisasikan kepada masyarakat terutama genarasi milenial bahwa investasi di pasar modal itu mudah, terencana, dan murah. Pengenalan literasi pasar modal sebagai sarana menabung saham bagi siswa SMK bertujuan untuk mengedukasi siswa sebagai generasi milenial agar melek terhadap literasi investasi pasar modal sehingga diharapkan siswa dapat tertarik mengikuti edukasi literasi investasi pasar modal selanjutnya tertarik dan berminat untuk menabung saham dengan membuka rekening pasar modal. Metode pelaksanaan kegiatan pengabdian kepada masyarakat berupa pemberian pembelajaran kepada mitra berupa ceramah atau pemberian materi kepada siswa di kelas tentang pengenalan literasi keuangan, pembelajaran pengenalan investasi pasar modal saham dan perlunya menabung sejak dini, selanjutnya diskusi dan tanya jawab mengenai literasi menabung saham serta evaluasi kegiatan. Hasil PKM  menunjukan adanya peningkatan pengetahuan dan pemahaman mengenai literasi investasi pasar modal sebagai sarana menabung saham bagi siswa SMK Negeri 9 Kota Semarang.
ANALISIS PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2021) Ericke Fridatien; Ahmad Sahri Romadon
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11955

Abstract

This study aims to examine liquidity, profitability and leverage on firm value. This study used a sample of food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2021 period. This sampling method is using purposive sampling. Based on predetermined criteria, a sample of 28 companies was obtained. This research was conducted with a period of 4 years, bringing the total sample to 112 companies. The type of data used is secondary data taken from the company's financial statements. The analysis technique used in this study is multiple linear regression using the SPSS 26 application program. The results show that liquidity (CR) has no effect on firm value (PBV), while profitability (ROA) has a significant positive effect on firm value (PBV). and leverage (DER) has a significant positive effect on firm value. Keywords: Liquidity, Profitability, Leverage, Firm Value