Article Per Year (5 Year)
p-Index From 2021 - 2026
0.751
P-Index
This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting Komunitas : Jurnal Pengabdian Kepada Masyarakat Management Science Research Journal JURDIASRA
Anistya Vinta Desi
Universitas Sultan Ageng Tirtayasa
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
ANALYSIS OF THE IMPLEMENTATION OF OBLIGATIONS FOR WITHHOLDING, PAYMENT AND REPORTING INCOME TAX ARTICLE 23 FOR OUTSOURCING SERVICES AT PT TEKNOLOGI RISET GLOBAL INVESTAMA Kayla Cahya Apriliandra; Intan Puspanita; Anistya Vinta Desi; Vierina Clyde
Management Science Research Journal Vol. 5 No. 2 (2026): MAY 2026
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This writing aims to determine the implementation of the obligation to withhold, deposit, and report income tax article 23 on outsourcing services at PT Teknologi Riset Global Investama and to determine whether it is in accordance with applicable provisions. This paper uses a descriptive method with data collection techniques in the form of observation and documentation. The object of the paper is PT Teknologi Riset Global Investama. Based on data obtained in the field during the observation process in 2024, especially in June, there was an error in the withholding process, namely an error in determining the Taxable Basis (DPP), resulting in overpayment of tax to the state and underpayment to vendors. Based on the overpayment, the PT Teknologi Riset Global Investama made transfers (PBK) to several tax periods and other types of taxes and for the periods of July to December as well as 2025 and 2026, the withholding has been carried out in accordance with applicable provisions. The deposit process in 2024 to 2026 has been carried out on time according to the specified deadline. In addition, there was a delay in the reporting process for the 2024 period for the June tax periods due to the transfer process and perioed for the July SPT corrections. For the August to December period and in 2025 and 2026, Article 23 income tax reporting was completed in accordance with applicable regulations
Meningkatkan Kesadaran Lingkungan Melalui Sosialisasi 3R (Reduse, Reuse, Recycle): Praktik Nyata di Bank Sampah PangGold Luki Oka Prastio; Laeli Nur Khanifah; Anistya Vinta Desi
Komunitas : Jurnal Pengabdian Kepada Masyarakat Volume 6 Issue 1, June 2026
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62870/komunitas:jpkm.v6i1.35837

Abstract

The community service program at Bank Sampah PangGold Cilegon aimed to increase public awareness and participation through the implementation of the 3R principles (Reduce, Reuse, Recycle). Activities were carried out through socialization, training, mentoring, and the use of appropriate technologies such as plastic shredding machines, pressing machines, and Black Soldier Fly (BSF) maggot cultivation. Waste management remains a major issue in Indonesia, particularly due to the low level of public awareness in waste sorting and reuse. As a result of the program, community participation increased from 15 to more than 50 households. Bank Sampah PangGold also succeeded in establishing an organizational structure based on TPS3R Plus and enhancing production capacity through the processing of both plastic and organic waste. This program not only encouraged behavioral change among the community but also created new economic opportunities while strengthening the role of the waste bank as a community-based integrated waste management center.
Analysis of Tax Avoidance and Firm Size on Fraudulent Financial Reporting with the Beneish M-Score Approach Intan Puspanita; Anistya Vinta Desi
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.1924

Abstract

This research investigated the impact of tax avoidance, firm size, and profitability on the F-Score as a measure of Fraudulent Financial Reporting (FFR) in Indonesian state-owned enterprises (BUMN). The use of the Beneish M-Score to detect fraud is not new, but applying it in the context of BUMN provides more insight into the level of honesty among government-linked businesses. The study utilizes secondary data from the annual financial statements of BUMN for the years 2019 to 2023 and employs multiple linear regression to examine the relationships among variables. The results indicated that tax avoidance exerts a positive and significant influence on FFR. It was implied that elevated levels of tax avoidance may enhance the probability of financial misstatement. On the other hand, the size and profitability of a company do not have a big impact on FFR. These results validate that tax evasion may serve as a preliminary indicator of possible financial reporting fraud. This study offers a contextual contribution to the Indonesian SOE sector and underscores the necessity of fortifying the theoretical framework that connects tax behavior to financial reporting errors. This study also offers practical recommendations for policymakers to enhance internal control systems and improve the transparency of taxation strategies for state-owned enterprises (SOEs).
Pemanfaatan Teknologi Digital dalam Administrasi Perpajakan bagi Pelaku UMKM Willy Nurhayadi; Intan Puspanita; Ayu Noorida Soerono; Mulyanah Mulyanah; Mazda Eko Sri Tjahjono; Asih Machfuzhoh; Selly Anggraeni Haryono; Refi Pratiwi; Anistya Vinta Desi; Vierina Clyde
Jurnal Abdi Masyarakat Nusantara Vol. 4 No. 1 (2026): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan di Desa Sindangheula, Kecamatan Pabuaran, Kabupaten Serang, dengan mengusung tema "Pemanfaatan Teknologi Digital dalam Administrasi Perpajakan bagi Pelaku UMKM". Tujuan utama dari kegiatan ini adalah untuk memberikan edukasi dan pendampingan kepada pelaku UMKM agar mampu memanfaatkan teknologi digital dalam pengelolaan kewajiban perpajakan mereka secara mandiri dan efisien. Kegiatan ini dilatarbelakangi oleh rendahnya literasi digital dan pemahaman perpajakan di kalangan pelaku usaha kecil di wilayah pedesaan. Bertempat di Kantor Desa Sindangheula, kegiatan ini menghadirkan Kepala Desa serta Penyuluh Pajak dari KPP Pratama Kota Serang sebagai narasumber. Metode pelaksanaan meliputi penyuluhan aplikasi perpajakan seperti e-Filing dan e-Billing, serta diskusi interaktif. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap proses pelaporan dan pembayaran pajak secara daring. Selain itu, peserta menunjukkan antusiasme tinggi untuk menerapkan teknologi digital dalam operasional usaha mereka. Kegiatan ini diharapkan dapat menjadi katalisator dalam membentuk ekosistem UMKM yang taat pajak, adaptif terhadap teknologi, dan berdaya saing tinggi di era digital.
Co-Authors Asih Machfuzhoh Ayu Noorida Soerono Clyde, Vierina Intan Puspanita Kayla Cahya Apriliandra Laeli Nur Khanifah Luki Oka Prastio Mazda Eko Sri Tjahjono Mulyanah Mulyanah Refi Pratiwi Selly Anggraeni Haryono Willy Nurhayadi