This research was conducted for knowing the influence of motor vehicle tax bleaching program, taxpayer awareness, tax socialization, and tax administration service toward taxpayer compliance to pay motor vehicle tax (Pajak Kendaraan Bermotor- PKB) at SAMSAT office of Surabaya Selatan. The total sample for this study was 100 respondents calculated using the sampling method namely simple random sampling. Collected data using a questionnaire distributed to respondents. Hypothesis testing in this research used multiple linear regression in SPSS 23. The analysis results show that motor vehicle tax bleaching program, taxpayer awareness, and tax administration service influence taxpayer compliance in paying PKB. Meanwhile, tax socialization does not have an effect on taxpayer compliance in completing the PKB.
The tax is a compulsory levy paid by the citizen to the country and is used for the benefit of government and the general public. Tax is one of the country revenues to carry out the government activities, both the central and regional governments. A vehicle tax is a source of regional revenues. A compliance with vehicle taxpayers is one of the indicators in increasing local revenue. This research aimed to analyze the effect of taxpayer awareness, tax knowledge, and tax sanctions on vehicle taxpayer compliance. The population that has been used was all vehicle taxpayers in SAMSAT, South Surabaya. Meanwhile, the sample that has been used was 100 vehicle taxpayers by using random sampling technique. In this research, the data used a questionnaire. The technique of data analysis was using multiple linear analysis. The type of this research was quantitative research. The results of the research were the tax awareness and the tax sanctions significantly influenced vehicle taxpayer compliance while the tax knowledge had no effect on vehicle taxpayer compliance.
Pandemi mengakibatkan pola pikir masyarakat dalam mengkonsumsi produk mulai berubah. Selain itu, pandemi juga berdampak nyata pada pertumbuhan ekonomi. Para pelaku UMKM harus memiliki strategi yang tepat agar tetap dapat bertahan pasca terjadinya pandemi. Jenis UMKM sendiri beraneka ragam, jenis UMKM yang berbeda tentunya membutuhkan stratetgi dan perancangan produk yang berbeda. Isu kesehatan merupakan hal yang tidak dapat terhindarkan apabila membahas pandemi. Para pelaku UMKM apabila akan merancang desain produknya setlah ada pandemi harus turut mempertimbangkan dan mencantumkan informasi yang berkaitan dengan kesehatan, baik produk tersebut dijual dan dikemas secara higienis maupun penjual yang menjual telah terbukti kesehatannya, sehingga diperlukan adanya pemahaman dari para pelaku UMKM khususnya UMKM yang bergerak dibidang kuliner terkait strategi pengembangan kewirausahaannya melalui perancangan desain kemasan yang efektif pasca pandemi. Kegiatan pengabdian masyarakat dilakukan untuk mengatasi permasalahan tersebut dalam bentuk penyuluhan perancangan desain kemasan yang mana kegiatan ini dihadiri 27 orang pelaku UMKM yang bergerak pada bidang kuliner dan dilaksanakan pada pada hari Selasa, 29 Maret 2022 selama 120 menit sejak pukul 09.00 – 11.00 WIB yang berlokasikan di Unit Pelaksana Teknis Pengelolaan Pendapatan Daerah (UPT PPD) Surabaya Selatan.
University is a contributor to waste from its operational impacts, for this reason, it is obliged to report its activities to protect the environment. This is in line with the achievement of the Sustainable Development Goals in 2030, namely ending poverty, reducing inequality, and protecting the environment. For that, it is very appropriate if all universities in Indonesia implement University social responsibility (USR). The purpose of this study was to examine more deeply the implementation of USR using a literature review approach. This study makes a real contribution in making public policies about the importance of implementing USR in University. For this reason, the research question is the extent to which USR based green accounting is implemented which includes environmental awareness, environmental involvement, environmental reporting, and environmental auditing. The results of the study have proven that the implementation of USR-based green accounting has been carried out by tertiary institutions properly, in real-life lectures (KKN) activities such as conducting training for the community on organic and nonorganic waste management and empowering communities around campus. However, the environmental report has not been published properly even though the report has been made. Also, the implementation of environmental audits has not been carried out optimally.
The purpose of this study was to determine the effect of competence, accountability, internal control and community participation on the performance of the Kebalandono village government. The research method used is a quantitative method. The sampling technique used in this research is simple random sampling. This study uses primary data with data collection using a questionnaire method that will be filled out by the people of Kebalandono Village. The analysis technique uses Partial Least Square (PLS) with WarpPLS 7.0 software. The Structural Equation Model (SEM) analysis method consists of two sub-models, namely the structural model (inner model) and the measurement model (outer model). Based on the test results, it can be concluded that Competence has no effect on the performance of the village government, Accountability affects the performance of the Kebalandono Village government, Internal Control affects the performance of the Kebalandono Village government. Community participation has an effect on the performance of the Kebalandono Village government.
The research objectives in this study are: to prove the effect of accountability andcommunity participation on the management of village fund allocations in villages in AirBatu District. By applying the principles of good governance, it is hoped that it will supporthe recovery of the village economy, this can be created through labor-intensive programsdirect assistance from village funds, empowerment of MSMEs and agriculture, as well asdeveloping Village-Owned Enterprises and social safety nets. Furthermore, for thereformulation of distribution through performance strengthening. Finally, support thedevelopment of priority sectors through tourism villages, digital villages, fisheries andagriculture sectors, as well as improving health facilities. This type of research isquantitative research. The source of data in this study is the primary data source byconducting research and distributing questionnaires. The research sample was taken bypurposive sampling technique with the number of respondents as many as 48 people. Thedata analysis method used is multiple regression analysis. The hypothesis tester uses astatistical test tool, namely Partial Least Square (PLS) using Smart PLS 3.0 software. Theresults of the study indicate that accountability affects the management of village fundallocations, besides that community participation also affects the management of villagefund allocations. So that the principle of good governance is achieved in village government in Air Batu District.
Penelitian ini bertujuan untuk mengetahui pengaruh Obedience Pressure, Independensi, dan Keahlian Audit Terhadap Audit Judgment Pada Kantor Akuntan Publik Di Wilayah Surabaya Timur. Populasi penelitian ini adalah semua auditor yang bekerja pada Kantor Akuntan Publik di Wilayah Surabaya Timur yang terdiri dari 28 Kantor AkuntanPublik yang secara regulasi terdaftar pada Sistem Informasi Kantor Akuntan Publik di Institut Akuntan Publik Indonesia dengan Kementerian Keuangan Republik Indonesia Sekretariat Jenderal Pusat Pembinaan Profesi Keuangan Dalam penelitian ini adalah 40 auditor yang bekerja pada 9 Kantor Akuntan Publik yang ada di Wilayah Surabaya Timur. Penelitian ini menggunakan model Structural Equation Model (SEM) dengan model analisis Partial Least Square (PLS) untuk menguji hipotesis yang telah diajukan sebelumnya. Analisis PLS diuji dengan menggunakan bantuan software SmartPLS versi 2.0 for windows. Berdasarkan hasil penelitian yang telah dilakukan, maka dapat disimpulkan beberapa hal sebagai berikut: bahwa Obedience Pressure terhadap Audit Judgment terbukti berpengaruh negatif signifikan. Independensi terhadap Audit Judgment terbukti berpengaruh positif signifikan. Keahlian Audit terhadap Audit Judgment terbukti berpengaruh positif signifikan.
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