This research aims to evaluate the success of the Online Tax Vehicle Administration System (SAKPOLE) with the model approach DeLone and McLean. The analysis method used to test the relationship between variables is the analysis path and analysis tool Amos 22.0. In this study the population was taxpayers of vehicles throughout the province of Central Java. While sampling using purposive sampling methods as well as in collecting data with the error Slovin formula 5% data is obtained and can be processed as much as 360 samples.Based on the results of the analysis obtained the conclusion that only the quality of information and services effect positive and significant against the use of the SAKPOLE system. The quality of information and services of SAKPOLE have a positive and significant impact on the taxpayer satisfaction while the quality of the system is not. In addition, the use of SAKPOLE has positive and significant effect on taxpayer satisfaction. And there is a reciprocal relationship between the satisfaction and the use of SAKPOLE against taxpayers ' benefits
Salah satu profesi yang dituntut untuk bersaing di era global adalah profesi akuntan. Akuntan memiliki peran yang sentral dalam entitas bisnis. Ikatan Akuntan Publik Indonesia menyelenggarakan ujian profesi akuntan publik yang disebut juga “CPA of Indonesia Exam” sesuai dengan Undang-Undang Nomor 5 Tahun 2011 tentang Akuntan Republik Indonesia. CPA of Indonesia Exam dibagi menjadi tiga tingkatan, yaitu: Ujian Tingkat Dasar (A-CPA), Ujian Tingkat Profesional (CPA) dan Ujian penilaian kompetensi rekan perikatan audit. Kegiatan telah dilaksanakan dengan lancar pada tanggal 27 Februari 2021 mulai pukul 13.00 – 17.30 WIB. Kegiatan dilakukan secara daring mengingat masih berlakunya keadaan tanggap darurat Covid-19 yang berlaku di daerah Istimewa Yogyakarta. Dari 70 peserta yang dijadwalkan mengikuti kegiatan, terdapat dua peserta yang tidak dapat mengikuti kegiatan secara penuh. Rangkaian kegiatan yang dilakukan meliputi pre-test, motivasi, empat pokok bahasan, latihan soal dan post-test. Berdasarkan hasil dari pre test dan post test yang diberikan sebelum dan sesudah mengikuti pelatihan dan pengamatan selama kegiatan pelatihan A-CPA berlangsung memberikan beberapa hasil. Pertama, meningkatkan pengetahuan dan pemahaman mahasiswa UST Yogyakarta tentang materi ujian tingkat dasar (A-CPA). Kedua, meningkatkan kompetensi dan kepercayaan diri mahasiswa dalam ujian kompetensi rekan perikatan audit.
The purpose of this research is to analyze the efforts of the Pemerintah Daerah Kabupaten Brebes to obtain an Unqualified Opinion (WTP) on the Government Financial Report (LKPD). This study uses a qualitative approach with descriptive methods. This study used a SWOT analysis and data collection was carried out by in-depth interviews and was supported by observation, documentation and triangulation. Based on the processed data, it can be concluded that in the strength factor, the highest average is the commitment and high integrity of the Pemerintah Daerah Kabupaten Brebes and the Board of Institution Leaders, with a value of 7.9. The lowest average value is on the weakness factor, the area of Brebes Regency so that the total assets are larger and more complex, with a value of 6.0. The highest average value is on the opportunity factor in (Bimtek) and socialization from the central government with a value of 7.7. The lowest average value on the threat factor (Threat), the culture of the community that does not consider education is important, with a value of 6.1. The SO strategy gets the highest score of 4.17, so it can be said that the SO strategy are the best alternative.
Keywords: Opinion, Regional Government Financial Statements, Unqualified Opinion (WTP)
<span>The purpose of thi study is to determine the cost of raw material inventory which is more<span> efficient by using the Economic Order Quantity (EOQ) method at CV Anugrah Sakti. Data<span> collection methods in this study are interviews,observation, and documentation. This research<span> uses comparative data analysis test to assess whether or not the efficiency of raw material<span> inventory costs at CV Anugrah Sakti is significant. The results of this study indicate that the<span> difference in inventory costs between the company's calculations with the Economic Order<span> Quantity (EOQ) method for chicken feather raw materials is more efficient IDR. 189,043,691<span> and bread raw materials with EOQ are more efficient IDR. IDR1,457,285,871. With a<span> frequency of ordering for chicken feather raw materials as much as 7 times, with orders made<span> once every 41 days. While the raw material for bread waste is 3 times a year, once every 106<span> days.<br /><br class="Apple-interchange-newline" /></span></span></span></span></span></span></span></span></span></span></span>
Dalam penerimaan pajak saat ini kenyataannya belum sesuai dengan harapan pemerintah, disebabkan karena masih rendahnya pengetahuan dan wawasan perpajakan para Wajib Pajak dari dini. Maka dari itu perlu adanya edukasi tentang perpajakan secara dini dimulai dari calon wajib pajak yaitu para pelajar khususnya tentang Norma Perhitungan Penghasilan Neto (NPPN). Pada kegiatan pengabdian masyarakat ini di fokuskan dalam bentuk pemberian edukasi perpajakan mengenai NPPN, sasaran dalam kegiatan ini adalah siswa-siswi dari SMK Negeri 2 Kota Tegal. Metode pengabdian masyarakat yang digunakan dengan pendekatan edukatif dan community development. Edukatif dengan memberikan wawasan dan pengetahuan tentang
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