Pub Date : 2021-12-26DOI: 10.26740/jpak.v9n3.p372-379
G. Cahyani, S. Sulastri
Critical thinking skills can be grown with a project based learning model with a STEAM approach. The purpose of this study was to determine the effect of Project Based Learning with the STEAM approach on critical thinking skills in online learning in accounting vocational schools. This research was conducted at SMKN 12 Malang class X. The research subjects involved 72 students. This study uses a quasi-experimental design in the form of Noneequivalent Control Group Design. The data collection technique used a test sheet in the form of an essay to collect ten items. The data analysis technique used independent sample t-Test analysis with the help of the SPSS application. The results showed that there were differences in the ability to think critically of students before and before getting treatment-based learning with the STEAM approach in online learning of service company financial statement materials. The critical thinking ability of students has increased significantly.
{"title":"Pengaruh Project Based Learning dengan Pendekatan STEAM Terhadap Kemampuan Berpikir Kritis pada Pembelajaran Online di SMK Negeri 12 Malang","authors":"G. Cahyani, S. Sulastri","doi":"10.26740/jpak.v9n3.p372-379","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p372-379","url":null,"abstract":"Critical thinking skills can be grown with a project based learning model with a STEAM approach. The purpose of this study was to determine the effect of Project Based Learning with the STEAM approach on critical thinking skills in online learning in accounting vocational schools. This research was conducted at SMKN 12 Malang class X. The research subjects involved 72 students. This study uses a quasi-experimental design in the form of Noneequivalent Control Group Design. The data collection technique used a test sheet in the form of an essay to collect ten items. The data analysis technique used independent sample t-Test analysis with the help of the SPSS application. The results showed that there were differences in the ability to think critically of students before and before getting treatment-based learning with the STEAM approach in online learning of service company financial statement materials. The critical thinking ability of students has increased significantly.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115706524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-26DOI: 10.26740/jpak.v9n3.p354-360
M. Marlina, A. Ismawati, Dwi Sunu Widyo Pebruanto, Lintang Venusita
This study aims to describe the role of experiential learning models in improving the ability to manage household finances for teachers and employees during the Covid-19 pandemic. This study uses a qualitative descriptive method that is supported by the Wilcoxon signed ranks test different test. Data obtained through interviews, observations, and questionnaires. Qualitative data were obtained during the process of applying the experiential learning model in four stages, namely concrete experience, reflective observation, abstract conceptualization, and active experimentation. Different tests were conducted to show changes in participants' motivation to invest which could indicate changes in the participants' household management abilities. Questionnaires were given to thirty-two respondents who were all participants. The results show that the experiential learning model can improve the ability of teachers and employees of SMA Z in managing their household finances.
{"title":"Peran Experiential Learning Model Dalam Meningkatkan Kemampuan Pengelolaan Keuangan Rumah Tangga Guru Dan Karyawan SMA Z","authors":"M. Marlina, A. Ismawati, Dwi Sunu Widyo Pebruanto, Lintang Venusita","doi":"10.26740/jpak.v9n3.p354-360","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p354-360","url":null,"abstract":"This study aims to describe the role of experiential learning models in improving the ability to manage household finances for teachers and employees during the Covid-19 pandemic. This study uses a qualitative descriptive method that is supported by the Wilcoxon signed ranks test different test. Data obtained through interviews, observations, and questionnaires. Qualitative data were obtained during the process of applying the experiential learning model in four stages, namely concrete experience, reflective observation, abstract conceptualization, and active experimentation. Different tests were conducted to show changes in participants' motivation to invest which could indicate changes in the participants' household management abilities. Questionnaires were given to thirty-two respondents who were all participants. The results show that the experiential learning model can improve the ability of teachers and employees of SMA Z in managing their household finances.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121098929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-26DOI: 10.26740/jpak.v9n3.p361-371
Erna Wati, E. Panggiarti
Corporate Social Responsibility is a social and environmental responsibility that must be carried out by companies, one of these companies is Islamic banking. This study aims to test whether there is an average difference in the implementation of Corporate Social Responsibility between before and during the Covid-19 pandemic at Bank Syariah Mandiri. This research is quantitative research using empirical studies. The data in this study uses secondary data obtained from the Annual Reports in 2019 and 2020. From this study, it was found that Bank Syariah Mandiri and Laznas-BSM collaborated in distributing Corporate Social Responsibility funds. The distribution is carried out with programs that are beneficial to the community such as the Mitra Umat, Educate Umat, and Simpati Umat. The number of samples used is only one Islamic banking, namely Bank Syariah Mandiri, the sample selection using purposive sampling technique. In addition to implementing the Corporate Social Responsibility program as set out, Bank Syariah Mandiri also contributed to dealing with the Covid-19 pandemic by distributing various kinds of assistance in the form of distribution of Personal Protective Equipment (PPE), masks, and food packages. Based on the results of the average difference test that has been carried out using the Pairet t-test, so it is known that there is an average difference in the distribution of Corporate Social Responsibility funds at Bank Syariah Mandiri before and during the Covid-19 pandemic.
{"title":"Uji Beda Rata-Rata Penerapan Corporate Social Responsibility Sebelum dan Saat Pandemi Covid-19 Pada Bank Syariah Mandiri","authors":"Erna Wati, E. Panggiarti","doi":"10.26740/jpak.v9n3.p361-371","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p361-371","url":null,"abstract":"Corporate Social Responsibility is a social and environmental responsibility that must be carried out by companies, one of these companies is Islamic banking. This study aims to test whether there is an average difference in the implementation of Corporate Social Responsibility between before and during the Covid-19 pandemic at Bank Syariah Mandiri. This research is quantitative research using empirical studies. The data in this study uses secondary data obtained from the Annual Reports in 2019 and 2020. From this study, it was found that Bank Syariah Mandiri and Laznas-BSM collaborated in distributing Corporate Social Responsibility funds. The distribution is carried out with programs that are beneficial to the community such as the Mitra Umat, Educate Umat, and Simpati Umat. The number of samples used is only one Islamic banking, namely Bank Syariah Mandiri, the sample selection using purposive sampling technique. In addition to implementing the Corporate Social Responsibility program as set out, Bank Syariah Mandiri also contributed to dealing with the Covid-19 pandemic by distributing various kinds of assistance in the form of distribution of Personal Protective Equipment (PPE), masks, and food packages. Based on the results of the average difference test that has been carried out using the Pairet t-test, so it is known that there is an average difference in the distribution of Corporate Social Responsibility funds at Bank Syariah Mandiri before and during the Covid-19 pandemic.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130441601","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-12-25DOI: 10.26740/jpak.v9n3.p302-311
Deby Rahmita Maulida, Joni Susilowibowo
The rapid development of learning resources following the times to support and support learning in schools, sometimes there are still many school there are not able to provide adequate and complete learning resources. Emergence of an innovative solution to overcome to problem to the SMK. Therefore, the developer tries to develop learning media with e-book teaching materials. This research was conducted with the aim of e-book product. With the selection of recording material and summarizinf the accounting practicum of trading companies. This study uses a 4D research model, but only up to the development stage. The result of the expert validation assessmenton the e-book obtained the “Very Eligible” criteria.
{"title":"Pengembangan Media Pembelajaran Electronic Book (E-Book) Pada Mata Pelajaran Praktikum Akuntansi Perusahaan Dagang","authors":"Deby Rahmita Maulida, Joni Susilowibowo","doi":"10.26740/jpak.v9n3.p302-311","DOIUrl":"https://doi.org/10.26740/jpak.v9n3.p302-311","url":null,"abstract":"The rapid development of learning resources following the times to support and support learning in schools, sometimes there are still many school there are not able to provide adequate and complete learning resources. Emergence of an innovative solution to overcome to problem to the SMK. Therefore, the developer tries to develop learning media with e-book teaching materials. This research was conducted with the aim of e-book product. With the selection of recording material and summarizinf the accounting practicum of trading companies. This study uses a 4D research model, but only up to the development stage. The result of the expert validation assessmenton the e-book obtained the “Very Eligible” criteria.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124221270","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-31DOI: 10.26740/jpak.v9n2.p262-272
Choirum Annisah, S. Susanti
The largest state revenue comes from taxes obtained from public contribution. If tax revenue tend to decline, then national development will be hampered. Because of this, the taxpayer compliance to pay taxes must be further improved. This study was held to analyze and determine the effect of model variables on individual taxpayer compliance. The approach used in this research is a quantitative approach by testing and analyzing the effect of the use of information technology, tax knowledge, and tax sanctions on individual taxpayer complianceat KPP Pratama Surabaya Wonocolo. Individual taxpayers who pay and report their tax at KPP Pratama Surabaya Wonocolo are used a population, with the sample is individual taxpayers whom the researcher meets accidentally and suitable as a data source. Based on the results of the t test, it is known that the information technology utilization variable has no and insignificant effect on individual taxpayer compliance, while the other independent variables, namely tax knowledge and tax sanctions have a positive and significant effect on individual taxpayer compliance. Likewise with the result of the f test which shows that the use of information technology, tax knowledge, and tax sanctions simultaneously has a positive and significant effect on individual taxpayer compliance.
{"title":"Pengaruh Pemanfaatan Teknologi Informasi, Pengetahuan Perpajakan, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi","authors":"Choirum Annisah, S. Susanti","doi":"10.26740/jpak.v9n2.p262-272","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p262-272","url":null,"abstract":"The largest state revenue comes from taxes obtained from public contribution. If tax revenue tend to decline, then national development will be hampered. Because of this, the taxpayer compliance to pay taxes must be further improved. This study was held to analyze and determine the effect of model variables on individual taxpayer compliance. The approach used in this research is a quantitative approach by testing and analyzing the effect of the use of information technology, tax knowledge, and tax sanctions on individual taxpayer complianceat KPP Pratama Surabaya Wonocolo. Individual taxpayers who pay and report their tax at KPP Pratama Surabaya Wonocolo are used a population, with the sample is individual taxpayers whom the researcher meets accidentally and suitable as a data source. Based on the results of the t test, it is known that the information technology utilization variable has no and insignificant effect on individual taxpayer compliance, while the other independent variables, namely tax knowledge and tax sanctions have a positive and significant effect on individual taxpayer compliance. Likewise with the result of the f test which shows that the use of information technology, tax knowledge, and tax sanctions simultaneously has a positive and significant effect on individual taxpayer compliance.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134030338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-31DOI: 10.26740/jpak.v9n2.p280-291
Nadia Virany Khusnul Khotimah, Eko Wahjudi
This study aims to determine the role of the learning motivation variable as a mediation between the influence of independent learning and the influence of learning styles on learning outcomes in Universitas Negeri Surabaya Accounting Education students. This type of research used in this research is a type of quantitative research. The data collection techniques used in this study were questionnaires and documentation. Data processing in this study using SEM analysis techniques. The conclusions obtained based on this research are learning independence can affect learning motivation directly, learning style can affect learning motivation directly, learning outcomes are directly influenced by learning motivation, learning motivation cannot be a variable that mediates learning independence on learning outcomes, learning motivation cannot mediate learning styles on learning outcomes.
{"title":"Pengaruh Kemandirian dan Gaya Belajar Terhadap Hasil Belajar Dengan Variabel Mediasi Motivasi Belajar","authors":"Nadia Virany Khusnul Khotimah, Eko Wahjudi","doi":"10.26740/jpak.v9n2.p280-291","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p280-291","url":null,"abstract":"This study aims to determine the role of the learning motivation variable as a mediation between the influence of independent learning and the influence of learning styles on learning outcomes in Universitas Negeri Surabaya Accounting Education students. This type of research used in this research is a type of quantitative research. The data collection techniques used in this study were questionnaires and documentation. Data processing in this study using SEM analysis techniques. The conclusions obtained based on this research are learning independence can affect learning motivation directly, learning style can affect learning motivation directly, learning outcomes are directly influenced by learning motivation, learning motivation cannot be a variable that mediates learning independence on learning outcomes, learning motivation cannot mediate learning styles on learning outcomes.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114456584","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-31DOI: 10.26740/jpak.v9n2.p158-167
Ester Lesminda, Rochmawati Rochmawati
Student self-control when managing finances today is dependent on pocket money, peers, and the surrounding environment. In terms of managing finances, students need to control themselves with three factors, namely; Pocket money, Peers, and The Neighborhood. This study aims to find out the influence of pocket money, peers, and the surrounding environment as variable moderators. This research uses quantitative research. Data collection using questionnaires with a population of 100 undergraduate students from various universities in Indonesia. Sample techniques that will be used Simple Random Sampling Techniques, with the criteria used are undergraduate students who are still active in lectures. The data analysis used is multiple linear analysis. The results prove 1) pocket money significantly negatively affects students' self-control in financial management 2) Peers significantly positively affect financial management 3) The surrounding environment has a significant positive influence on students' self-control. The results showed that pocket money, peers, and the surrounding environment simultaneously have a significant influence on students' self-control in financial management in the era of covid-19.
{"title":"Pengaruh Uang Saku, Teman Sebaya, Lingkungan Sekitar Terhadap Pengendalian Diri Mahasiswa Dalam Pengelolaan Keuangan Di Era Covid-19","authors":"Ester Lesminda, Rochmawati Rochmawati","doi":"10.26740/jpak.v9n2.p158-167","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p158-167","url":null,"abstract":"Student self-control when managing finances today is dependent on pocket money, peers, and the surrounding environment. In terms of managing finances, students need to control themselves with three factors, namely; Pocket money, Peers, and The Neighborhood. This study aims to find out the influence of pocket money, peers, and the surrounding environment as variable moderators. This research uses quantitative research. Data collection using questionnaires with a population of 100 undergraduate students from various universities in Indonesia. Sample techniques that will be used Simple Random Sampling Techniques, with the criteria used are undergraduate students who are still active in lectures. The data analysis used is multiple linear analysis. The results prove 1) pocket money significantly negatively affects students' self-control in financial management 2) Peers significantly positively affect financial management 3) The surrounding environment has a significant positive influence on students' self-control. The results showed that pocket money, peers, and the surrounding environment simultaneously have a significant influence on students' self-control in financial management in the era of covid-19.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128270395","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-31DOI: 10.26740/jpak.v9n2.p210-219
Ihda Rohmatin Khoirunnisa, Rochmawati Rochmawati
Personal financial management needs to be done by every individual including students. However, not all individuals are accustomed to doing personal financial management. Personal financial management in students is thought to be influenced by financial literacy, financial attitudes, and family financial education through locus of control as an intervening variable. The purpose of this study was to analyze the direct and indirect effects of financial literacy, financial attitudes, and family financial education on personal financial management with locus of control as an intervening. Quantitative research is the type of research used. Questionnaires are used as data collection. The total population of the study was 158 students of Accounting Education, State University of Surabaya, class of 2017 and 2018. Purposive sampling was used for sampling. Classical assumption test, regression analysis, path analysis and Sobel test were used as data analysis techniques and used SPSS 16.0 software. This study resulted in 1) the direct influence of financial literacy, financial attitudes, and family financial education on personal financial management. 2) There is an indirect effect of locus of control on personal financial management. 3) There is an indirect influence of financial literacy, financial attitudes, and family financial education on locus of control 4) Locus of control is not an intervening variable of financial literacy on personal financial management . 5) locus of control is an intervening variable of financial attitudes and family financial education on personal financial management.
{"title":"Pengaruh Literasi Keuangan, Sikap Keuangan, dan Pendidikan Keuangan Keluarga Terhadap Manajemen Keuangan Pribadi dengan Locus Of Control Sebagai Variabel Intervening","authors":"Ihda Rohmatin Khoirunnisa, Rochmawati Rochmawati","doi":"10.26740/jpak.v9n2.p210-219","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p210-219","url":null,"abstract":"Personal financial management needs to be done by every individual including students. However, not all individuals are accustomed to doing personal financial management. Personal financial management in students is thought to be influenced by financial literacy, financial attitudes, and family financial education through locus of control as an intervening variable. The purpose of this study was to analyze the direct and indirect effects of financial literacy, financial attitudes, and family financial education on personal financial management with locus of control as an intervening. Quantitative research is the type of research used. Questionnaires are used as data collection. The total population of the study was 158 students of Accounting Education, State University of Surabaya, class of 2017 and 2018. Purposive sampling was used for sampling. Classical assumption test, regression analysis, path analysis and Sobel test were used as data analysis techniques and used SPSS 16.0 software. This study resulted in 1) the direct influence of financial literacy, financial attitudes, and family financial education on personal financial management. 2) There is an indirect effect of locus of control on personal financial management. 3) There is an indirect influence of financial literacy, financial attitudes, and family financial education on locus of control 4) Locus of control is not an intervening variable of financial literacy on personal financial management . 5) locus of control is an intervening variable of financial attitudes and family financial education on personal financial management.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126608012","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-31DOI: 10.26740/jpak.v9n2.p254-261
Nisa Fardani, Supri Wahyuning Utomo, N. Sulistyowati
This study aims to partially test the effect of e-learning and motivation on the learning quality of UNIPMA Accounting Education students due to Covid-19. This type of research is quantitative research with data collection techniques using questionnaires. This research was conducted on students of Class 2017, 2018, and 2019 with a population of 78 respondents with a saturated sample of 78 student respondents. The results prove that the learning quality of UNIPMA Accounting Education students as a result of Covid-19 is positively and significantly affected by e-learning, namely with the opportunity to work together, through the availability of software so as to facilitate the learning process simultaneously without any constraints on distance. In addition, motivation also affects the quality of student learning, namely with the ambition and desire to succeed students in improving their competencies.
{"title":"Determinan Mutu Belajar Mahasiswa Pendidikan Akuntansi Akibat Covid-19","authors":"Nisa Fardani, Supri Wahyuning Utomo, N. Sulistyowati","doi":"10.26740/jpak.v9n2.p254-261","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p254-261","url":null,"abstract":"This study aims to partially test the effect of e-learning and motivation on the learning quality of UNIPMA Accounting Education students due to Covid-19. This type of research is quantitative research with data collection techniques using questionnaires. This research was conducted on students of Class 2017, 2018, and 2019 with a population of 78 respondents with a saturated sample of 78 student respondents. The results prove that the learning quality of UNIPMA Accounting Education students as a result of Covid-19 is positively and significantly affected by e-learning, namely with the opportunity to work together, through the availability of software so as to facilitate the learning process simultaneously without any constraints on distance. In addition, motivation also affects the quality of student learning, namely with the ambition and desire to succeed students in improving their competencies.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132259516","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2021-07-31DOI: 10.26740/jpak.v9n2.p232-242
Nova Arianto Toldo Pratama, S. Susanti
Tax revenue is the main source of revenue from APBN. Seeing the importance of taxes in advancing and developing the country, it is natural that the Indonesian government targets taxpayer compliance to continue to increase every year, especially income tax. However, when viewed from the percentage of individual taxpayer compliance (WPOP) KPP Pratama Surabaya Gubeng, each year has decreased in the last four years. This study aims to test whether awareness, socialization of taxation, quality of tax service services, and the application of e-filing have an effect on WPOP compliance. The method used is a quantitative method with a sample of 100 WPOP KPP Pratama Surabaya Gubeng. Collecting data using a questionnaire. Analysis of the data used, namely multiple linear regression. The results of this study simultaneously all independent variables together affect WPOP compliance. While partially, awareness, socialization of taxation, and the application of e-filing affect WPOP compliance, but the quality of tax services does not affect WPOP compliance.
{"title":"Pengaruh Kesadaran, Sosialisasi Perpajakan, Kualitas Pelayanan Fiskus dan Penerapan e-filing Terhadap Kepatuhan WPOP","authors":"Nova Arianto Toldo Pratama, S. Susanti","doi":"10.26740/jpak.v9n2.p232-242","DOIUrl":"https://doi.org/10.26740/jpak.v9n2.p232-242","url":null,"abstract":"Tax revenue is the main source of revenue from APBN. Seeing the importance of taxes in advancing and developing the country, it is natural that the Indonesian government targets taxpayer compliance to continue to increase every year, especially income tax. However, when viewed from the percentage of individual taxpayer compliance (WPOP) KPP Pratama Surabaya Gubeng, each year has decreased in the last four years. This study aims to test whether awareness, socialization of taxation, quality of tax service services, and the application of e-filing have an effect on WPOP compliance. The method used is a quantitative method with a sample of 100 WPOP KPP Pratama Surabaya Gubeng. Collecting data using a questionnaire. Analysis of the data used, namely multiple linear regression. The results of this study simultaneously all independent variables together affect WPOP compliance. While partially, awareness, socialization of taxation, and the application of e-filing affect WPOP compliance, but the quality of tax services does not affect WPOP compliance.","PeriodicalId":269924,"journal":{"name":"Jurnal Pendidikan Akuntansi (JPAK)","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116124985","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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