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Pengaruh Pemeriksaan Pajak, Surat Teguran, Surat Paksa dan Surat Perintah Penyitaan Pajak Terhadap Tunggakan Pajak (Pada KPP Pratama Pekanbaru Tampan 2020-2024)
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
Tunggakan pajak merupakan salah satu permasalahan yang sering dihadapi pemerintah dalam upaya optimalisasi penerimaan negara. Sebagai sumber utama pendapatan negara, pajak berperan penting dalam pembiayaan pembangunan dan penyediaan layanan publik. Namun, keterlambatan atau ketidakpatuhan wajib pajak menimbulkan tunggakan yang dapat menghambat pencapaian target penerimaan. Penelitian ini bertujuan untuk menganalisis pengaruh pemeriksaan pajak, surat teguran, surat paksa, dan surat perintah penyi...
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Faktor-Faktor Yang Mempengaruhi Akuntabilitas Kinerja Instansi Pemerintah Provinsi Riau
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
This study aims to examine the influence of regulation, incentives, accounting control, organizational culture, and management commitment on the performance accountability of government agencies in Riau Province. A quantitative approach was applied by distributing questionnaires to 120 respondents consisting of echelon II, III, and IV officials. Data were analyzed using WarpPLS 7.0 through measurement model testing (outer model), structural model testing (inner model), and hypothesis testing. Th...
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Pengaruh Pengetahuan, Kesadaran, dan Pemanfaatan Teknologi Informasi terhadap Kepatuhan Wajib Pajak Orang Pribadi
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
This study aims to determine the influence of knowledge, awareness, and utilization of information technology on individual taxpayer compliance in KP2KP Sragen. The hypothesis of this study is that knowledge, awareness, and utilization of information technology have a positive effect on individual taxpayer compliance. This study uses a survey method conducted on individual taxpayers in Sragen Regency. This type of research uses quantitative data used in this study from the results of questionnai...
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Pengaruh Implementasi E-Filling dan Literasi Digital Terhadap Kepatuhan Wajib Pajak UMK di Kabupaten Karanganyar
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 18
, No 2
(2025)
The study addresses literacy regarding MSME taxpayer compliance within Karanganyar Regency. The formulated hypothesis proposes that the implementation of e-filing and the existence of digital literacy exert a positive contribution toward MSME taxpayer compliance in Karanganyar Regency. The sampling technique applied was the accidental sampling approach, in which participants were chosen based on MSME actors who happened to be encountered by the investigator during fieldwork. The research data we...
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The Use of Interactive Multimedia as a Storytelling Method for Early Childhood Teachers
Paudia
Vol 14
, No 4
(2025)
The rapid development of technology is an urgency that drove this research to deeply examine the use of multimedia learning as a storytelling method for early childhood teachers. This descriptive qualitative research was conducted at TK Dharma Wanita 1 Demangan, involving the principal, three classroom teachers, and 27 students. Data collection was carried out through observation of the method's implementation and children's responses, interviews with the principal and teachers regarding the app...
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Kebijakan Formulasi Hukum Terhadap Restorative Justice di Indonesia Dalam Korelasi Hukum Progresif
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2025)
Restorative justice in Indonesia has been regulated in laws and regulations which include: Regulation of the State Police of the Republic of Indonesia Number 8 of 2021 concerning the Handling of Crimes Based on Restorative Justice, Prosecutors' Regulation of the Republic of Indonesia Number 15 of 2020 concerning Dismissal of Prosecution Based on Restorative Justice, Decree of the Director General of the General Judiciary Agency Number, 1691/ DJU/ SK/ PS.00/ 12 20 Regarding Guidelines for the Imp...
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Kelengkapan Pengisian Surat Keterangan Kematian Pasien Rawat Inap Rumah Sakit X
Jurnal Manajemen Informasi dan Administrasi Kesehatan
Vol 8
, No 2
(2025)
Incorrect completion of death certificates can hinder the identification of causes of death and affect the accuracy of mortality data. This study aims to evaluate the completeness of death certificates for inpatients at Hospital X in 2023. The study used a quantitative approach with descriptive methods and total sampling techniques. The study population consisted of all SKKs for inpatients in 2023. Data were collected through a process of collecting, editing, tabulating, and presenting. The resu...
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Pengembangan Kostum Carnival dengan Inspirasi Arsitektur Candi Prambanan
Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode
Vol 17
, No 2
(2025)
Clothing is not only a primary clothing worn as body protection in everyday life, but has developed into clothing as a work of art. One of them is clothing designed for a big event with certain friends such as carnival or carnival clothing. Carnival costumes are designed to display creativity, joy, and cultural diversity. The design is often inspired by local cultural elements, such as mythology, flora, fauna, or traditional symbols. Carnival costumes are made of various materials, such as cloth...
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The Influence of Emotional Regulation and Mindful Parenting on Children's Readiness to Enter Kindergarten
Paudia
Vol 14
, No 4
(2025)
School readiness is the abilities that enable children to adapt successfully to the school environment, parental involvement is a crucial factor that supports school readiness. This study aims to examine the effect of emotional regulation and mindful parenting on children's kindergarten readiness using a quantitative correlational method with a sample of 306 parents of children aged 3–4 years in East Jakarta. Data were collected through three instruments: a kindergarten readiness questionnaire d...
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Inovasi Teknik Origami Jepang pada Busana Avant-Garde
Jurnal Pengembangan IPTeks Seni Kuliner, Tata Rias, dan Desain Mode
Vol 17
, No 2
(2025)
The continuously evolving fashion industry encourages designers to innovate, one such way being the adaptation of Japanese origami techniques into avant-garde fashion design. This research explores the application of origami butterfly forms in garments using a Research and Development (R&D) methodology. This methodology involves stages such as (1) potential problems, (2) data collection (literature review, observation, documentation), (3) product design, (4) design validation, (5) design rev...
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