Jurnal Ilmiah Cendekia Akuntansi最新文献

{"title":"ANALISIS VARIANS DALAM PENERAPAN STANDARD COSTING UNTUK PENGENDALIAN BIAYA PRODUKSI","authors":"Joelion Winelia Cindy, Siti Isnaniati, Agus Athori","doi":"10.32503/cendekiaakuntansi.v7i4.2875","DOIUrl":"https://doi.org/10.32503/cendekiaakuntansi.v7i4.2875","url":null,"abstract":"ABSTRACTProduction quality control is very important in ensuring the success of the production process. One of the The company is engaged in the plywood industry in its operations expecting maximum profit oriented with the lowest possible cost. For that required sacrifice costs. One of the cost control tools that can be used is standard costs. Standard costs are costs that are determined in advance, which is the amount of costs that should be incurred to make one unit of product.The purpose of the study was to determine the amount of difference between the standard costs set and the actual costs. The approach used in this research is descriptive quantitative. Interview data collection techniques and documentation. The data analysis technique in this study uses analysis of variance on production costs. The conclusion of the research based on the applied standard costs can make a comparison of the actual production costs and can know the deviations that occur in production costs. There is a profitable difference in 2021 of IDR 48,016,040 with this, the company should take corrective actions to support controlling production costs, the company can evaluate the previous period to be used as a guide for the next period.Keywords: Standard Cost, Analysis of Variance, Control","PeriodicalId":379745,"journal":{"name":"Jurnal Ilmiah Cendekia Akuntansi","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116566966","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}

{"title":"ANALISIS PERBANDINGAN VOLUME PENJUALAN MENGGUNAKAN STRATEGI PEMASARAN OFFLINE DAN ONLINE TERHADAP PERTUMBUHAN LABA DI MASA PANDEMI COVID-19 (PADA USAHA KONVEKSI BAROKAH DI KABUPATEN TULUNGAGUNG)","authors":"Nova Artika Dewi, Sri Luayyi, Prima Noermaning Attarie","doi":"10.32503/cendekiaakuntansi.v7i4.2950","DOIUrl":"https://doi.org/10.32503/cendekiaakuntansi.v7i4.2950","url":null,"abstract":"Barokah Convection is one of the businesses engaged in the manufacture of mukena and koko clothes. The purpose of this research is to compare sales volume using offline and online marketing strategies to profit growth during the covid-19 pandemic. The data analysis technique used in this study is a quantitative descriptive analysis technique. The source of data in this study is primary data. \u0000The results showed that based on both marketing strategies, sales volume with offline marketing was always higher. In 2019, the sales volume at Barokah convection was Rp. 1,070,130,000, while with online marketing the sales volume is only Rp. 501.100.000. In 2020, sales volume decreased due to the COVID-19 pandemic. The offline sales volume in 2020 is Rp. 880.910.000, while the online sales volume was not higher at Rp. 490,315,000. The resale volume has increased in 2021. The offline sales volume in 2021 is Rp. 1,065,480,000, while the online sales volume was not higher at Rp. 469,300,000. Based on the two marketing strategies used, profit growth with offline marketing in 2020 decreased by -27.8% and in 2021 increased to 36.0%. Profit growth with online marketing in 2020 decreased by -5.6% and fell again in 2021 by -3.9%. \u0000Keyword : Sales Volume, Profit Growth","PeriodicalId":379745,"journal":{"name":"Jurnal Ilmiah Cendekia Akuntansi","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127633621","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}

{"title":"Penerapan Metode Statistical Proses Control (SPC) Dan Failure Mode And Effect Analysis (FMEA) Terhadap Pengendalian Kualitas Produk (Studi Kasus Home Industri MBC Shuttlecock)","authors":"Ngesti Rahayu Setyo Utamaningsih, Nur Rahmanti Ratih, M. A. Niam","doi":"10.32503/cendekiaakuntansi.v7i4.2871","DOIUrl":"https://doi.org/10.32503/cendekiaakuntansi.v7i4.2871","url":null,"abstract":"Pengedalian kualitas produksi merupakan hal yang sangat penting dalam menjamin keberhasilan proses produksi. Metode yang biasa dilakukan dalam pengendalian kualitas suatu produk salah satunya yaitu Statistical Proses Control (SPC) dan Failure Mode And Effect Analysis (FMEA). Metode tersebut dapat mengetahui bagaimana pengendalian kualitas yang telah dilakukan perusahaan selama ini serta dapat menganalisis faktor penyebab dan dampak yang telah diakibatkan dari kerusakan produk. Penelitian ini menggunakan jenis penelitian kuantitatif, serta teknik pengumpulan data dalam penelitian ini menggunkan metode wawancara dan dokumentasi. Sedangkan data yang digunakan yaitu hasil produksi serta produk cacat selama tahun 2021 pada MBC Shuttlecock. Dari hasil analisis yang telah dilakukan, hasil penelitian menunjukan bahwa pengendalian kualitas yang dilakukan oleh peusahaa belum maksimal. Hal tersebut diketahui dari peta kendali yang menunjukan beberapa bulan masih keluar dari batas kendali. Serta jenis kecacatan yang memiliki risiko tertinggi yaitu kecacatan tidak sesuai dengan nilai RPN sebesar 288. Berdasarkan penelitian yang dilakukan peneliti menyarankan untuk menambahkan beberapa mesin untuk menunjang kegiatan produksi serta dapat mengurangi tingkat kecacatan produk yang dihasilkan dengan menambahkan karyawan bagian pemilihan bulu dan quality control, serta menindak tegas karyawan yang melakukan kesalahan berulang.","PeriodicalId":379745,"journal":{"name":"Jurnal Ilmiah Cendekia Akuntansi","volume":"384 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128407696","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}

{"title":"Analisis Pengelolaan Dana Bergulir Untuk Mengukur Kinerja Keuangan Dan Meminimalisir Kredit Macet (Studi Kasus Pada Unit Pengelola Kegiatan (UPK) di Kecamatan Tugu Kabupaten Trenggalek)","authors":"Sri Luayyi, Alfhentina Shofia Kencahyati, Putri Awalina","doi":"10.32503/cendekiaakuntansi.v7i4.2956","DOIUrl":"https://doi.org/10.32503/cendekiaakuntansi.v7i4.2956","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis pengelolaan dana bergulir untuk mengukur kinerja keuangan dan meminimalisir kredit macet. Penelitian ini digunakan untuk mengetahui bagaimana pengelolaan dana bergulir pada UPK Kecamatan Tugu. Untuk mengetahui apakah pengelolaan dana bergulir dalam kondisi baik atau belum maka peneliti melakukan perhitungan terkait kinerja keuangan dan rasio kredit macet sehingga nantinya pihak UPK Kecamatan Tugu dapat melalukan langkah terbaik untuk meminimalisir kredit macet. Penelitian dilakukan dengan jenis penelitian berupa deskriptif kuantitatif. Teknik pengumpulan data dilakukan dengan wawancara, observasi, dan dokumentasi data laporan keuangan selama tahun 2019-2021. Teknik analisis data dilakukan melalui lima tahap mulai dari tahap analisis prosedur, analisis mekanisme, analisis kinerja keuangan, analisis kolektibilitas kredit bermasalah, dan upaya meminimalisir kredit macet. Berdasarkan hasil analisis yang telah dilakukan dapat disimpulkan bahwa pengelolaan dana bergulir UPK Kecamatan Tugu dalam kondisi kurang baik. Terlihat dari kinerja keuangan selama tiga tahun belum stabil dikarenakan rasio laba menurun pada tahun 2021 dikarenakan tingginya kredit macet. Maka harus dilakukan upaya-upaya tambahan untuk meminimalisir kredit macet yaitu upaya penjadwalan kembali, persyaratan kembali, penataan kembali, kombinasi dari ketiga strategi tersebut. Serta upaya lain yaitu melakukan penagihan secara langsung, bekerja sama dengan kreditur lain dan langkah terakhir yang dapat dilakukan adalah dengan melalui proses pengadilan. \u0000Kata Kunci: Pengelolaan Dana Bergulir, Kinerja Keuangan, Kredit Macet, UPK Kecamatan   Tugu","PeriodicalId":379745,"journal":{"name":"Jurnal Ilmiah Cendekia Akuntansi","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122610521","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}

{"title":"Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak,Dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Dengan Sanksi Perpajakan Sebagai Variabel Moderating","authors":"Ester Yuli Setyani Putri, M. Kusuma, Rike Selviasari","doi":"10.32503/cendekiaakuntansi.v7i4.2959","DOIUrl":"https://doi.org/10.32503/cendekiaakuntansi.v7i4.2959","url":null,"abstract":"This study aims to determine the effect of taxpayer understanding of taxation, taxpayer awareness, and quality of tax service services on individual taxpayer compliance with tax sanctions as a moderating variable. The moderating role is to determine whether to weaken or strengthen the dependent variable and the independent variable. The objects in this study are individual taxpayers who pay SPT 2022, individual taxpayers who are obedient and timely in paying taxes in 2022, and have a TIN. The data used in this study is primary data obtained by distributing questionnaires to taxpayers who are at KPP Pratama Tulungagung. \u0000The sampling technique in this study used purposive sampling method. The number of samples taken is 150 respondents. The data analysis technique used in this research is validity test, reliability test, classical assumption test and linear regression test Moderated Regression Analysis (MRA) model using SPSS for windows. The results of this study are (1) understanding of taxation has no effect on taxpayer compliance, (2) taxpayer awareness has no effect on taxpayer compliance, (3) tax service quality has a positive effect on taxpayer compliance, (4) tax sanctions have a positive effect on taxpayer compliance, (5) tax sanctions do not moderate tax understanding on taxpayer compliance taxes, (6) tax sanctions do not moderate taxpayer awareness of taxpayer compliance, (7) tax sanctions moderate the quality of tax service services on taxpayer compliance. \u0000Kata kunci: kepatuhan wajib pajak, pemahaman perpajakan, kesadaran wajib pajak, kualitas pelayanan fiskus, sanksi perpajakan","PeriodicalId":379745,"journal":{"name":"Jurnal Ilmiah Cendekia Akuntansi","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129887316","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}

{"title":"Analisis Penerapan Perencanaan Pajak Badan PPh Pasal 25 Berdasarkan UU HPP Nomor 7 Tahun 2021 Melalui Rekonsiliasi Fiskal Sebagai Efisiensi Beban Pajak (Studi Kasus Pada CV. Asia Education)","authors":"Tianick Leoanti Dwifans, M. A. Niam, Nur Rahmanti Ratih","doi":"10.32503/cendekiaakuntansi.v7i4.2921","DOIUrl":"https://doi.org/10.32503/cendekiaakuntansi.v7i4.2921","url":null,"abstract":"CV. Asia Education merupakan sebuah perusahaan yang bergerak dalam bidang pengadaan barang. Penelitian ini dilakukan karena CV. Asia Education membayar pajak menggunakan tarif final, sedangkan tarif final hanya digunakan dalam jangka waktu paling lama 4 tahun untuk Persekutuan Komanditer (CV). Setelah jangka waktu berakhir yaitu tahun pajak 2022, Perusahaan menggunakan tarif normal sesuai dengan Pasal 17 ayat (1) huruf b UU HPP Nomor 7 Tahun 2021 sebesar 22%. Sumber data yang digunakan dalam penelitian ini adalah data primer. Jenis data yang digunakan adalah data kuantitatif dan data kualitatif yang diperoleh dari hasil wawancara dan dokumentasi. Metode yang digunakan yaitu deskriptif kuantitatif. Variabel dalam penelitian ini yaitu Perencanaan Pajak Badan PPh Pasal 25, Rekonsiliasi Fiskal dan Efisiensi Beban Pajak. Berdasarkan hasil analisis, perbandingan perhitungan PPh terutang sebelum penerapan perencanaan pajak sebesar Rp98.051.580 dan setelah penerapan perencanaan pajak dengan rekonsiliasi fiskal sebesar Rp71.623.163, maka CV. Asia Education dapat efisiensi beban pajak sebesar Rp26.428.417 dan PPh Pasal 25 sebesar Rp5.968.597. Jika perusahaan menerapkan perencanaan pajak maka perusahaan dapat menghasilkan efisiensi beban pajak yang dibayar. Perencanaan pajak juga akan berpengaruh terhadap Penghasilan Kena Pajak yang akan digunakan untuk menghitung PPh Pasal 25. Berdasarkan uraian, maka saran dari peneliti hendaknya CV. Asia Education melakukan penerapan perencanaan pajak berdasarkan UU HPP Nomor 7 Tahun 2021 melalui rekonsiliasi fiskal supaya mendapatkan efisiensi beban pajak yang maksimal","PeriodicalId":379745,"journal":{"name":"Jurnal Ilmiah Cendekia Akuntansi","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115394624","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}

{"title":"Pengaruh Penghasilan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) di Kelurahan Semampir Kota Kediri","authors":"Mohammad Alfadia Fathon, Fauziyah Fauziyah, Siti Isnaniati","doi":"10.32503/cendekiaakuntansi.v7i4.2946","DOIUrl":"https://doi.org/10.32503/cendekiaakuntansi.v7i4.2946","url":null,"abstract":"The purpose of this study is to see how the effect of income and awareness of taxpayers on taxpayer compliance to fulfill the Rural and Urban Land and Building Tax (PBB-P2) in Semampir Village, Kediri City. This research data was obtained from PBB-P2 realization data for 2019-2021 and answers from respondents by distributing questionnaires for PBB-P2 taxpayers in Semampir Village, Kediri City as many as 96 respondents. The number of respondents is determined as a sample through a random sampling technique and is calculated based on the solvin formula. In collecting data, this study uses collection techniques in the form of documentation and questionnaires, while in analyzing the data using instrument test methods, classical assumption test, multiple regression analysis, t test (partially), and F test (simultaneously). The results of the study indicate that the taxpayer's income variable affects taxpayer compliance, it can be proven that the sig value is at 0.002 which is not more than 0.05 and taxpayer awareness affects taxpayer compliance through the sig value is 0.000 which the value is not more than 0, 05. \u0000Keywords: Taxpayer Income, Taxpayer Awareness, Taxpayer Compliance","PeriodicalId":379745,"journal":{"name":"Jurnal Ilmiah Cendekia Akuntansi","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122537733","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}

{"title":"Pengaruh Transfer Pricing Dan Aset Tak Berwujud Terhadap Penghindaran Pajak","authors":"Akhmad Naruli, Miladiah Kusumaningarti, Annisya Ismi Agustin","doi":"10.32503/cendekiaakuntansi.v7i4.2920","DOIUrl":"https://doi.org/10.32503/cendekiaakuntansi.v7i4.2920","url":null,"abstract":"Tujuan penelitian ini untuk mengetahui pengaruh transfer pricing (X1) dan aset tak berwujud (X2) terhadap penghindaran pajak (Y) pada perusahaan manufaktur sub sektor automotive and components yang terdaftar di BEI tahun 2018 – 2021. Populasi dari penelitian ini adalah laporan keuangan dari perusahaan manufaktur sub sektor automotive and component tahun 2018 – 2021. Populasi dari penelitian ini adalah 14 perusahaan sub sektor automotive and component dan terpilih 11 perusahaan sebagai sampel sesuai kriteria pada purposive sampling. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda yang sebelumnya data diuji terlebih dahulu dengan uji asumsi klasik. \u0000Hasil penelitian ini menunjukkan bahwa secara parsial transfer pricing berpengaruh terhadap penghindaran pajak serta aset tak berwujud secara parsial tidak berpengaruh terhadap penghindaran pajak. Namun secara simultan transfer pricing dan aset tak berwujud berpengaruh terhadap penghindaran pajak. Nilai koefisien korelasi menunjukkan bahwa keseluruhan variabel bebas memiliki pengaruh sebesar 69.2% terhadap variabel terikatnya sebesar 30.8% sisanya dijelaskan oleh variabel lain diluar penelitian.","PeriodicalId":379745,"journal":{"name":"Jurnal Ilmiah Cendekia Akuntansi","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115573865","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}

{"title":"AUDIT LINGKUNGAN TERHADAP PENINGKATAN KINERJA LINGKUNGAN MELALUI PROGRAM CORPORATE SOCIAL RESPONSIBILITY (CSR) (Studi Kasus Pada Pabrik Gula Pesantren Baru Kediri)","authors":"Nurul Hidayati, Fauziyah Fauziyah, Prima Noermaning Attarie","doi":"10.32503/cendekiaakuntansi.v7i4.2841","DOIUrl":"https://doi.org/10.32503/cendekiaakuntansi.v7i4.2841","url":null,"abstract":"Abstract \u0000Environmental audits play an important role in minimizing the impact of something happening unwanted effects caused by production waste, environmental problems in the form of waste produced by Pabrik Gula Pesantren Baru in Kediri City has made the government through the Ministry of Environment provides motivation in the form of development handling capacity in environmental control through the Assessment Program Company Performance Rating in Environmental Management (PROPER). PROPER useful for support the improvement of environmental performance in applying production clean. Companies that pay great attention to environmental performance are in line with ISO 14001:2015 then the company has implemented Corporate Social Responsibility (CSR) properly. Types of CSR used by Pabrik Gula Pesantren Baru is a CSR PKBL (Partnership and Development Program), this PKBL CSR assistance is in the form of providing crystal sugar assistance, house renovation, giving gifts to orphans, covid-19 assistance, water pumping equipment and tubes, as well as the help of wood paint and wall paint. Meanwhile. \u0000The type of research used is descriptive qualitative, the research subject taken is the general part and public relations and the object of this research is the employee related to SPI, Sub IPAL and the environment as well as CSR. This research using instruments in the form of interviews, documentation and observation. From the results of the analysis carried out, the results of this study indicate that the environmental audit at the Sugar Factory The Kediri New Islamic Boarding School has a good awareness to protect the environment environment as evidenced by waste management and compliance with laws and environmental performance through CSR also runs in harmony to be able to improve the welfare of the community and employees with many programs realized in 2020-2021. \u0000Keywords: Environmental Audit, Environmental Performance Through Csr Program. \u0000Abstrak \u0000Audit lingkungan berperan penting guna meminimalisir dampak terjadinya suatu hal yang tidak diinginkan yang disebabkan oleh limbah produksi, permasalahan lingkungan berupa limbah produksi Pabrik Gula Pesantren Baru Kota Kediri ini membuat pemerintah melalui Kementerian Lingkungan Hidup memberikan motivasi berupa pengembangan kapasitas penanganan dalam pengendalian lingkangan melalui Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER). PROPER berguna untuk mendukung peningkatan kinerja lingkungan di dalam mengaplikasikan produksi bersih. Perusahaan yang memberikan perhatian besar akan kinerja lingkungan sesuai dengan ISO 14001:2015 maka perusahaan tersebut sudah mengimplementasikan Corporate Social Responsibility (CSR) dengan selayaknya. Jenis CSR yang digunakan oleh Pabrik Gula Pesantren Baru adalah CSR PKBL (Program Kemitraan dan Bina Lingkungan), bantuan CSR PKBL ini berupa pemberian bantuan gula kristal, program bedah rumah, pemberian bingkisan anak yatim, bantuan c","PeriodicalId":379745,"journal":{"name":"Jurnal Ilmiah Cendekia Akuntansi","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126296830","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}

{"title":"Pengetahuan Pajak, Sanksi Pajak, Modernisasi Sistem, Dan Kondisi Keuangan Terhadap Kepatuhan Wajib Pajak UMKM Selama Pandemi Covid-19 Pada UMKM Di Kota Kediri","authors":"Sri Luayyi, Yohana Septianingtyas, A. Yani","doi":"10.32503/cendekiaakuntansi.v7i4.2947","DOIUrl":"https://doi.org/10.32503/cendekiaakuntansi.v7i4.2947","url":null,"abstract":"The purpose of this study was to examine the effect of tax knowledge, tax sanctions, system modernization, and financial conditions on MSME taxpayer compliance during the covid-19 pandemic. This research data was obtained from the Kediri City Micro Business Data until 2021, and the answers from the respondents by distributing questionnaires to MSME actors in the Kediri City District were processed as many as 70. The data analysis technique was carried out by instrument testing, classical assumption test, multiple linear regression analysis, and correlation analysis with hypothesis testing to test the effect partially (t test) and simultaneously (F test). \u0000            The results show that the tax knowledge variable has a positive effect on taxpayer compliance, tax sanctions have a positive effect on taxpayer compliance, system modernization has a positive effect on taxpayer compliance, and financial conditions have a positive influence on MSME taxpayer compliance. \u0000Keywords: Tax Knowledge, Tax Sanction, System Modernzation, Financial Condition, Taxpayer Compliance","PeriodicalId":379745,"journal":{"name":"Jurnal Ilmiah Cendekia Akuntansi","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133263102","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}