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Hubaybah Hubaybah; Muhammad Iqbal; Budi Aswin; Ismi Nurwaqiah Ibnu; La Ode Reskiaddin

International Journal of Medicine and Health 2022 Lembaga Pengembangan Kinerja Dosen

CTS is one of the diseases that occurs in many workers so it is often referred to as work-related Carpal Tunnel Syndrome. The high number of informal workers allows for high accidents in the workplace. The purpose of this study is to discuss the risk factors for the incidence of CTS in informal sector workers. This research is a descriptive research with the literature review method. The literature search strategy uses a prism flow chart, and inclusion and exclusion criteria. The databases used include: PubMed, Taylor and francis, and Google Scholar. From the 20 articles, 19 of them used the cross-sectional type of research, and 1 article used the case-control type of research. The types of informal work obtained from the 20 articles are: motorcycle taxi drivers, farmers, batik and bead craftsmen, blacksmiths, stone breakers, meatball sellers, coconut peelers, woodcarvers, tailors, angkot drivers, small-scale convection, hairstylists, and butchers. Overall, the journal articles obtained discuss related to the risk factors for the incidence of CTS in informal sector workers. Repetitive movements, length of service, length of work, hand posture (awkward), age, gender, and body mass index were found to influence the incidence of CTS in informal sector workers. Meanwhile, grasping work and a history of diabetes mellitus were not found to be related to the incidence of CTS in informal sector workers.

Nurdhiana, Nurdhiana; Triani, Triani

Dinamika Akuntansi Keuangan dan Perbankan 2022 Faculty of Economic and Business Universitas STIKUBANK

This study aimed to examine the influence of service quality, tax knowledge, tax sanctions, and taxpayer environment on taxpayer compliance at Regional Office of Pemalang District. The total population of  Civil Servantswas 9.962, the samples used in this study were 100 people. The analysis method used multiple linier regresion. According to classic assumtion test, it showed that the data valid and reliable. The result of t distribution showed service quality had t value 3,129 and more than t table (>1,985), therefore service quality had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax knowledge had t value 2,891 and more than t table (>1,985), therefore tax knowledge had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax sanctions had t value 2,731 and more than t table (>1,985), therefore tax sanctions had positive and significant influenceon taxpayer compliance. The result of t distribution showed taxpayer environment had t value -0,376 and less than t table (<1,985), therefore taxpayer environment didn’t influence taxpayer compliance.

Achmad Basuki; Jaeni

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

The purpose of this study was to determine whether knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of E-filling had a significant effect on individual taxpayer compliance at MSME Pratama South Semarang. The sample in this study were 100 respondents at KPP Pratama South Semarang. Methods of data collection using a questionnaire. Sampling method used is simple random sampling and the data analysis model used is multiple linear regression analysis. The results showed that knowledge of taxation, firmness of sanctions, service quality of tax officers, and the application of e-filling had an effect on MSME taxpayer compliance. Simultaneously, the variable knowledge of taxation, firmness of sanctions, service quality of tax officers and the application of e-filling affect the compliance of MSME taxpayers.

Yunita Sari Rioni; Tia Novira Sucipto; Oktarini Khamilah Siregar; Anwar Suhut

The International Conference on Education, Social Sciences and Technology 2022 International Forum of Researchers and Lecturers

The community service activity with the title "Socialization of Technology Utilization and Tax Modernization at SMK Negeri 1 Medan" was carried out well and smoothly. The participation and interaction of the participants in this activity greatly support the success of the activities that have been carried out. Basically, this community service activity is carried out to contribute to the field of education related to taxation.

Heru Yulianto; Abdul Rauf; Dyah Palupiningtyas; Ray Octafian

Jurnal Pengabdian Masyarakat Waradin 2022 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Small and Medium Enterprise (UMKM) in Indonesia is one of the cornerstones of the Indonesian economy. Semarang Regency has a lot of business potential which is the main source of livelihood for the local population. The purpose of this activity is to provide training for Small and Medium Enterprise (UMKM) in Jembrak Village regarding business ethics, bookkeeping of financial transactions, marketing of goods and services, product packaging and labeling, and taxation (E-Filing). The implementation method in this activity includes providing material on simple financial bookkeeping and mentoring programs on entrepreneurial activity and simple financial bookkeeping. The main target in this service activity is the business actors of UMKM in Jembrak Village and the wider community in general. The material presented by STIPARI Semarang lecturers in training on the topic of business ethics and simple bookkeeping takes approximately 120 minutes, followed by a question and answer session in three sessions. With this service activity, the authors provide recommendations for holding similar education to other different communities and the need for continuity of activities and evaluation after the community service activities are carried out, so that UMKM actors in Surabaya can contribute to the development of UMKM in Indonesia.

milleniasofianti; djoko wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

Taxes are very important because taxes make a large contribution to state revenue.This study aims to analyze the effect of tax knowledge, taxpayer awareness, tax sanctions, tax service services on taxpayer compliance. The population used in this study is the Taxpayer of Micro, Small and Medium Enterprises in Demak Regency. Sampling in this study was carried out by purposive sampling or samples were selected based on certain criteria. The sample that will be taken in this study is as many as 110 taxpayers in Demak Regency. Descriptive statistical tests and multiple regression tests with SPSS 22 were used to analyze the data. This study shows that the independent variable knowledge of taxation and service tax authorities have a significant positive effect on taxpayer compliance, taxpayer awareness and tax sanctions have no effect on taxpayer compliance.

Malida Salma Arum Ndalu; Djoko Wahyudi

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2022 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of the e-system of taxation, tax incentives, taxvsanctions, and service quality on individual taxpayer compliance in paying taxes. This research was conducted on individual self-employed taxpayers registered at KPP Pratama Jepara. This research is a quantitative research using primary data sources with distribution via google form link. The population in this study were all takxpayers who are independent workers who are registered at KPP Pratama Jepara. The data analysis technique used multiple linear regression analysis wich was processed in the SPSS version 24 program. The result showed that the e-system of taxation, tax incentives, tax sanctions, and service quality had a significant positive effect on taxpayer compliance.

Robbah Khunaifih; M. Masrur Huda Asjhadi; Duta Bintan Fitriyah; Nailis Sa’adah

Nusantara: Jurnal Pengabdian kepada Masyarakat 2022 Pusat Riset dan Inovasi Nasional

Management of zakat funds requires an institution that handles it in a professional, trustworthy and accountable manner, starting at the central level to the regional level (read: at the lower level it is called UPZ). UPZ (Zakat Collector Unit) is an institution that collects as well as distributes or distributes zakat, formed and officially issued by the local regional BAZNAS. The purpose of its establishment is in accordance with the mandate of Law No.23 of 2011 concerning zakat, namely by becoming UPZ BAZNAS, UPZ operations have been standardized according to the principles of proper zakat management. The services provided by UPZ BAZNAS are more optimal with the authority to provide Evidence of Zakat Deposit (BSZ) printed by BAZNAS. The BSZ can be used as evidence that the zakat paid can be calculated as a deduction from taxable income (zakat as deductible items). One area in East Java in Gresik Regency, Dukun District, has formed a UPZ which is coordinated by the Dukun District UPZ Coordinator who oversees several UPZs, be it Village UPZ or Mosque UPZ and Taklim Assembly UPZ. The existence of the UPZ Coordinator is quite effective in coordinating the management of Zakat, Infaq and Shodaqoh (ZIS) for Muzakki (Zakat Givers), or Mustahik (Zakat Recipients) and Munfiq (Shodaqoh Givers). The potential of ZIS in Dukun Subdistrict, Gresik Regency is quite high, both from the trade, agriculture or animal husbandry sectors as well as from the professions through Professional Zakat. From the early 2017 formation of UPZ until 2021, there was a significant increase. From simply recording ZIS acquisitions to making direct deposits to BAZNAS Gresik, the nominal amount of potential starts from the acquisition of 800 million rupiah to more than 3.5 billion in 2021. This is none other than community participation after going through education and socialization from the Coordinator UPZ either through official or non-official forums such as Friday Khutbah, Tarawih Kultum or existing Taklim Assembly activities.

Ratnawati, Juli; Rizkyana, Sefita

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2022 Sekolah Tinggi Ilmu Ekonomi Totalwin

Taxes are people’s contributions for the state treasury which are used for the construction of facilities either at the central or regional governments. This research purpose to knowing is the taxpayer awareness, understanding of taxpayers, and public services of tax authorities on taxpayer compliance in the Karangayar area. The type of data used in this study is primary data, data collection used by questionnaire. The sample in this study amounted to 100 taxpayer respondents, whose sample collection used accidental sampling method. The data analysis method used in this study is multiple linear regression test. The results of this study indicate that awareness taxpayer, taxpayer understanding, and the taxpayer services have a significant effect on taxpayer compliance.