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Repositori Institusi
Digital Tax Transformation and Corporate Tax Accounting Quality: Evidence From Indonesia
Research objectives: This research endeavors to investigate the impact of the implementation of the Core Tax System on the quality of tax accounting, with transparency serving as a mediating variable among corporate taxpayers in Indonesia..
Method...
Repositori Institusi
PERAN TAX CENTER : PERSPEKTIF INTERNAL DAN EKSTERNAL (STUDI PADA TAX CENTER FEB UNIVERSITAS LANCANG KUNING)
This research was conducted at the Tax Center Unit of the Faculty of Economics and Business, Lancang Kuning University (Unilak) as one of the tax centers in Riau Province. This research aims to analyze the role of the FEB Unilak Tax Center both from ...
Repositori Institusi
PERAN TAX CENTER : PERSPEKTIF INTERNAL DAN EKSTERNAL (STUDI PADA TAX CENTER FEB UNIVERSITAS LANCANG KUNING)
This research was conducted at the Tax Center Unit of the Faculty of Economics and Business, Lancang Kuning University (Unilak) as one of the tax centers in Riau Province. This research aims to analyze the role of the FEB Unilak Tax Center both from ...
Repositori Institusi
Pendampingan Spt Badan Pada Perusahaan Yang Tergabung Dalam Gabungan Pengusaha Suku Sakai Riau (Gapensus)
This Community Service is carried out with the aim of providing a better understanding to the community about the procedures for filling out and submitting Corporate Tax Returns (SPT). With the assistance, it is hoped that it can reduce errors in fil...
Jurnal Institusi
PENGARUH PEMAHAMAN WAJIB PAJAK, KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN KEGIATAN BISNIS ONLINE DI PEKANBARU
Jurnal Ilmiah Ekonomi Dan Bisnis; Vol. 14 No. 1 (2017); 62-71
Abstract: The purpose of this study is to provide empirical evidence about the influence ofthe taxpayer understanding, awareness of taxpayers and sanction tax compliance with taxcompliance individual who doing business online activities in Pekanbaru....
Jurnal Institusi
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Akuntabilitas Pelayanan Publik terhadap Kepatuhan Pajak Kendaraan
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 2 No. 6 (2024): JALAK
This study aims to determine how taxpayer awareness, tax understanding, and public service accountability influence motor vehicle taxpayer compliance at the Pelalawan Regency Samsat (Sat). The study population consisted of all motor vehicle taxpayers...
Jurnal Institusi
Pengaruh Kualitas Pelayanan Fiskus, Akuntabilitas, Transparansi Pajak Dan Tingkat Pendapatan Terhadap Kepatuhan Wajib Pajak Badan Pada Kantor Pelayanan PajakPratama Pekanbaru Senapelan
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 2 No. 5 (2024): JALAK; 430-442
The purpose of this study was to determine the effect of the quality of tax services, accountability, tax transparency and income levels on corporate taxpayer compliance at the Pekanbaru Senapelan Pratama Tax Service Office. The population in this st...
Jurnal Institusi
Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor (Studi Kasus Kantor Samsat Pangkalan Kerinci)
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 2 No. 6 (2024): JALAK; 516-520
This study aims to analyze how service quality affects motor vehicle taxpayer compliance at the Pangkalan Kerinci Regency Samsat Office. The sample of this study was 115 taxpayers and purposive sampling. The method of taking respondents/samples is no...
Jurnal Institusi
IMPLEMENTATION OF GOVERNMENT REGULATION NUMBER 23 OF 2018 IN DIRECTORATE GENERAL OF TAXES (DGT) II CENTRAL JAVA
Jurnal Ilmiah Ekonomi Dan Bisnis; Vol. 17 No. 2 (2020); 98-104
The government reduced the tax rates of UMKM that were originally 1% to 0.5% to increase taxpayer compliance. The purpose of this study is to find out the number of taxpayers and the level of tax revenue of UMKM after government regulation (PP) numbe...
Jurnal Institusi
Pengaruh Profitabilitas, Leverage dan Sales Growth Terhadap Penghindaran Pajak yang Di Moderasi oleh Ukuran Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 -2023
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 2 No. 2 (2024): JALAK; 142-152
This study investigates the influence of profitability, leverage, and sales growth on corporate tax avoidance, while also examining the moderating role of firm size within mining firms listed on the Indonesia Stock Exchange (2019–2023). Employing p...
Jurnal Institusi
Analisis Pembiayaan Murabahah Konsumtif Pt Bank Riau Kepri Syariah (Perseroda) Cabang Selat Panjang bagi Pegawai Pemerintah dengan Perjanjian Kerja (Pppk) Dinas Pendidikan dan Kebudayaan Kabupaten Kepulauan Meranti
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 3 No. 6 (2025): JALAK; 508-538
This study aims to analyze the use and repayment of consumtive murabahah financing distributed by PT BRK Syariah (Perseroda) Selatpanjang Branch for goverment employees with employment agreements (PPPK) at the departement of education and culture of ...
Jurnal Institusi
Pengaruh Moral Wajib Pajak, Penghindaran Pajak, Penerapan Sanksi Perpajakan, Dan Demografi Terhadap Kepatuhan Wajib Pajak Orang Pribadi (Pada Kpp Pramata Bangkinang)
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 3 No. 3 (2025): JALAK; 220-230
The motivation behind this study was to decide the impact of citizen assurance, tax avoidance, use of assessment authorizations and socioeconomics on individual citizen consistence at KPP Pratama Pekanbaru Senapelan. The populace in this study was 34...
Jurnal Institusi
Sistem informasi biaya balik nama kendaraan bermotor melalui aplikasi sms gateway
Digital Zone: Jurnal Teknologi Informasi dan Komunikasi; Vol. 10 No. 1 (2019): Digital Zone: Jurnal Teknologi Informasi dan Komunikasi; 1-12
Tujuan dari penelitian ini adalah untuk meningkatkan pelayanan publik dan efektifitas kinerja di kantor SAMSAT Kota Padang dengan cara memberikan informasi biaya BBNKB k...
Jurnal Institusi
Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Kota Pekanbaru
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 2 No. 1 (2024): JALAK; 26-37
This study aims to analyze the factors that influence taxpayer compliance in paying Pekanbaru City Land and Building Tax. Factors that influence taxpayer compliance are income level, taxpayer awareness, service quality and tax sanctions. The populati...
Jurnal Institusi
Signs, Symbols, and Identity: A Semiotic Reinterpretation of Javanese Womanhood in “Losmen Bu Broto”
REiLA : Journal of Research and Innovation in Language; Vol. 7 No. 1 (2025): REiLA : Journal of Research and Innovation in Language; 16-28
While traditional depictions of Javanese women in media have often reinforced stereotypes of submissiveness, gentleness, and familial devotion, such portrayals are increasingly being redefined in contemporary Indonesian cinema. This study investigate...
Jurnal Institusi
Visual Commodification and Islamic Identity in Selected Indonesian Cosmetic Ads: A Critical Discourse Analysis
REiLA : Journal of Research and Innovation in Language; Vol. 7 No. 3 (2025): REiLA : Journal of Research and Innovation in Language; 246-259
Religious identity has become a marketable visual language in Indonesian beauty advertising, where piety, purity, and modern femininity are packaged as lifestyle cues. Yet scholarship on halal cosmetics has largely emphasized consumer attitudes and p...
Jurnal Institusi
Pengaruh Self Assessment System, Pemahaman Perpajakan, dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi (Studi Kasus KPP Pratama Bangkinang)
Jalak: JURNAL AKUNTANSI LANCANG KUNING; Vol. 3 No. 4 (2025): JALAK; 291-303
This study aims to analyze the impact of the implementation of the self-assessment system, taxation understanding, and tax sanctions on the compliance of individual taxpayers registered at the Bangkinang Tax Office (KPP Pratama). The background of th...
Jurnal Institusi
Bridging the Contextual Realism Gap: A Learning Analytics Model for STCW-Compliant Maritime English Training
Elsya : Journal of English Language Studies; Vol. 7 No. 3 (2025): Elsya : Journal of English Language Studies ; 298-311
This study addresses a critical gap in online SMCP training, aiming to enhance maritime safety through effective communication, aligned with STCW competency standards. Employing a mixed-methods instrumental case study design, this research involved 6...
Jurnal Institusi
Sosialisasi Perpajakan Pada Pelaku Usaha UMKM Di Kota Cimahi
Dinamisia : Jurnal Pengabdian Kepada Masyarakat; Vol. 5 No. 6 (2021): Dinamisia: Jurnal Pengabdian Kepada Masyarakat; 1351-1360 | ISSN: 1351-1360
Community service activities are carried out on MSMEs assisted by the Cimahi city government, West Java. This activity is in the form of socializing the role of MSMEs in taxation and incentives for those affected by COVID-19. The goal is for MSMEs to...
Jurnal Institusi
The Role of Information Technology in Enhancing the Efficiency and Effectiveness of BPHTB Administrative Management in Indragiri Hulu Regency
Managerial Development Journal; Vol. 1 No. 1 (2025): Managerial Development Journal; 24-30
This study examines the role of Information Technology (IT) in enhancing the efficiency and effectiveness of BPHTB (Duty on Acquisition of Land and Building Rights) administrative management in Indragiri Hulu Regency. The research adopts a qualitativ...