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All Journal Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Pengabdian Mandiri Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Eduvest - Journal of Universal Studies Jurnal Ilmu Administrasi Publik
Biettant, Rubiatto
Fakultas Ekonomi Dan Bisnis Universitas Trisakti, Jakarta
Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Health Professions Languange, Linguistic, Communication & Media Neuroscience Public Health Social Sciences Other

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Meningkatkan Kompetensi Perpajakan Bagi Guru-Guru Akuntansi SMK Di Wilayah Jakarta Timur Rubiatto Biettant; Licke Bieattant; Liem Yan Sugondo; Eka Pujianthi; Prima Dedi Andrian; Charlie Charlie
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 2, No 2: Januari 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.572 KB) | DOI: 10.31334/jks.v2i2.737

Abstract

Taxation as an indispensable science in society, taxation is the biggest revenue in Indonesia. The need for workers who understand taxation continues to increase both at the level of administrative and policy technicians. One of the main competencies in accounting is taxation, because taxation is inseparable from accounting. Accounting teachers must have good competence to be able to transfer their knowledge to students in their schools in an effort to produce graduates that are needed by industry. The tax training that can be delivered this time is about the corporate income tax and fiscal reconciliation report. Community Service Activities (PKM) are carried out by a number of lecturers from the Faculty of Economics and Business of Trisakti University in collaboration with the Development of East Jakarta Education and Vocational Workforce Competency Development (P2KPTK2), held for 2 (two) days on 18-19 July 2019, with participants were accounting teachers with a total of 40 people. Activities in the form of lectures and training.The results and findings of this training activity are known that this activity is very helpful for the teacher management to better understand the calculation of corporate income tax and reporting of fiscal reconciliation reports..
PENGARUH CORPORATE GOVERNANCE DAN RETURN ON ASSET TERHADAP TAX A VOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2012—2014 Rubiatto Biettant
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 10 No. 1 (2015): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1025.452 KB) | DOI: 10.25105/jipak.v10i1.4550

Abstract

The purpose of this study was to determine the effect of corporate governance and return on assets against tax avoidance in manufacturing companies on the BEI in 2012-20;4. The research data was obtained from the company's annual finance report on the Indonesian stock exchange website. The samples are 34 companies mwmfacturing sector listed on the Stock Exchange in 2012-2014. Sampling technique used is purposive sampling. This study uses linear regression analysis. The results showed that corporate governance has not significant effect on tax avoidance. The results show that corporate governance and return on assets have a significant effect on tax avoidance
PENGARUH PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK DENGAN VARIABEL INTERVENING KEPUASAN WAJIB PAJAK Marieta Ariani; Rubiatto Biettant
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 1 (2018): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (321.38 KB) | DOI: 10.25105/jipak.v13i1.4950

Abstract

The purpose of this study was to determine the effect of formal taxpayer knowledge and awareness of taxpayers on motor vehicle taxpayer compliance at the SAMSAT POLDA office in West Jakarta. The data used are primary data by distributing questionnaires to Motor vehicle taxpayers registered at the SAMSAT POLDA Office in West Jakarta. The population that will be the object of research is all motorized taxpayers registered at the POLDA SAMSAT office in West Jakarta until the period of December 2017. The sampling technique used is accidental sampling. This study uses the Structural Equation Model method. The results showed that the service of the tax authorities had a positive and significant effect on motor vehicle taxpayer compliance and the satisfaction of taxpayers had a positive and significant effect on motor vehicle taxpayer compliance. The results of this study also concluded that the tax authorities' service had a positive and significant effect on motor vehicle taxpayer compliance through taxpayer satisfaction.  
PELATIHAN KONSEP PENGGUNAAN RUMUS DAN FUNGSI DASAR SPREADSHEET GUNA MEMBANTU PENYUSUNAN LAPORAN KEUANGAN Rakendro Wijayanto; Rubiatto Biettant; Hotman Tohir Pohan
JURNAL PENGABDIAN MANDIRI Vol. 1 No. 9: September 2022
Publisher : Bajang Institute

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

Abstract

PKM ini bertujuan untuk memberikan praktek pengaplikasian software Ms. Excel dengan menggunakan rumus dan fungsi dasar, agar dapat memudahkan mengolah data untuk dapat memudahkan menyusun suatu laporan keuangan. Secara rinci, diharapkan setelah penyuluhan dan pelatihan ini, para guru mampu (1) menggunakan aplikasi spreadsheet (2) memahami konsep rumus dan fungsi dasar dalam spreadsheet, serta (3) mengimplementasikan penggunaan rumus dan fungsi dasar tersebut untuk mempermudah mengolah data dan membantu dalam menyusun laporan keuangan. Solusi dari permasalahan mitra adalah dengan menggunakan (1) metode penyuluhan dan pelatihan, dimana penyuluhan dengan materi yang disiapkan serta pelatihan dan sesi tanya jawab langsung di lapangan akan dapat membuat komunitas tersebut mampu untuk memahami menggunakan aplikasi spreadsheet berupa MS Excel, (2) mendampingi mitra dalam menggunakan rumus dan fungsi dasar pada aplikasi spreadsheet serta (3) memberikan pelatihan membuat table, mengisi kolom dengan menggunakan rumus dan fungsi hingga terisilah table tersebut. Target dari luaran kegiatan PKM adalah publikasi di jurnal nasional tidak terakreditasi dan hak kekayaan intelektual.
Peningkatan Pemahaman Pelaksanaan Kewajiban Pajak bagi Pelaku UMKM di Kota Bekasi Rubiatto Biettant; Licke Bieattant; Prima Dedi Andrian; Syamsurizal Syamsurizal
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 5, No 2: Januari 2023
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v5i2.2483

Abstract

UMKM Komunitas Perempuan Tangguh Nasional (KOMPETeN) , merupakan salah satu Pelaku UMKM menjadi komponen masyarakat yang berperan sebagai pembayar pajak. Sebanyak 2,3 Juta pelaku UMKM terdaftar menjadi Wajib Pajak atau kurang lebih 3,6% dari Total 64,1 Juta Pelaku UMKM yang tercatat di Kementerian UMKM pada Tahun 2018. Pelaku UMKM selama ini menjadi penopang perekonomian Nasional dan terbukti memberikan kontribusi kurang "lebih 60% PDB Indonesia dan dianggap “Usaha Tahan Banting” saat perekonomian Indonesia Mengalami Turbulansi pada Tahun 2018, dan selama Pandemi Covid 19. Pemerintah dan Dirjen Pajak melalui Strategi dan Kebijakan Pemerintah berupaya mendukung Pelaku UMKM  salah satunya dengan Kebijakan Insentif Pajak UMKM sebagai wujud pelaksanaan kewajiban Pajak secara Self Assessment. Menurut Mardiasmo (2019) Self Assessment System merupakan system pemungutan pajak yang memberikan kewenangan kepada Wajib Pajak untuk menentukan sendiri pajak yang terutang dan dapat diartikan bahwa sistem tersebut menuntut Wajib Pajak untuk menghitung. Disamping itu Pemerintah dan DPR juga telah men-sahkan UU Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP). Dalam aturan ini, pemerintah memastikan memberikan sistem perpajakan yang berkeadilan, sehat, efektif, dan efisien untuk melindungi masyarakat menengah bawah maupun UMKM. Tujuan dari dilaksanakannya Pengabdian Kepada Masyarakat (PKM) ini adalah untuk memberikan pemahaman secara komprehensif kepada para pelaku UMKM KOMPETeN di Kota Bekasi terkait adanya perubahan dalam pelaksanaan kewajiban perpajakan bagi para pelaku UMKM setelah diundangkannya UU HPP yang salah satu adalah terkait batasan omzet 500 juta yang tidak dikenakan pajak bagi para wajib pajak UMKM, untuk itu diperlukan pemahaman secara konsep dan teknis  pelaksanaan kewajiban pajak bagi pelaku UMKM baik itu Penghitungan, Penyetoran dan Pelaporan yang saat ini telah diwajibkan menggunakan aplikasi Ditjen Pajak berbasis teknologi. Metode PKM ini dilakukan dengan memberikan materi pengetahuan teoritis dan praktik sesuai dengan kondisi sebenarnya. Hasil dari kegiatan PKM ini diharapkan para pelaku UMKM  KOMPETeN mampu melaksanakan kewajiban Perpajakan sebagai Wajib Pajak Pelaku UMKM yaitu melaksanakan sewajiban pajak secara Self Assessment, dimana wajib pajak harus menghitung, menyetorkan sendiri pajak terutang ke kas negara, melakukan pengisian SPT PPh Tahunan OP dan melaporkannya dengan benar menggunakan Aplikasi Ditjen Pajak berbasis Teknologi (e-Tax System) agar terhindar dari sanksi perpajakan.
The Effect of Self-Assessment System Justice Taxation, and Distrust of The Fiscus Party To The Act of Tax Evasion By The Taxpayer Rubiatto Biettant; Miftah Syahdila; Charlie Charlie; Fahmi Alvin Maulana
Eduvest - Journal of Universal Studies Vol. 3 No. 2 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.346 KB) | DOI: 10.59188/eduvest.v3i2.761

Abstract

This study aims to examine the effect of the Self Assessment System, Tax Justice, Distrust of Tax Officers on the act of Tax evasion. The independent variables in this study are the Self Assessment System, Tax Justice, and Distrust of tax officials, while the dependent variable is the act of tax evasion. This study uses primary data by distributing questionnaires to taxpayers. 367 questionnaires have been distributed to taxpayers in the KPP Pratama Jakarta Gambir 4 area. The method used in this study is convenience sampling. Data analysis using multiple regression analysis data. The results of this study indicate that the Self Assessment System, Tax Justice has a negative effect on the act of tax evasion, while distrust of tax officials has a positive effect on the act of tax evasion. Based on the results of data analysis and discussions that have been carried out, it can be concluded that the self Assessment System does not have a significant negative effect on tax evasion actions
Pengaruh Tarif Pajak, Teknologi Dan Informasi Perpajakan, Ketepatan Pengalokasian Pajak Terhadap Persepsi Wajib Pajak Mengenai Penggelapan Pajak (Tax Evasion) Pada Kpp Pratama Jakarta Pademangan Tahun 2022 Dewi, Julianti; Biettant, Rubiatto
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4054

Abstract

This study discusses Tax Rates, Tax Technology and Information, and the Accuracy of Tax Allocation on Taxpayers' Perceptions Regarding Tax Evasion. The purpose of this study is to analyse the influence of Tax Rates, Tax Technology and Information, and the Accuracy of Tax Allocation. The method used in this research is a quantitative approach. The population in this study consists of individual and corporate taxpayers registered at Primary Tax Service Office (KPP Pratama) of Jakarta Pademangan. The total population of taxpayers in 2022 was 97,958, and the sample size in this study was 398 respondents. The data analysis methods used include Instrument Testing, Validation Testing, Reliability Testing, Descriptive Statistics Testing, followed by classical assumption tests and hypothesis testing with T-tests, F-tests, Correlation Coefficient Tests, and Determination Coefficient Tests. Based on the research results, it is known that the tax rate has a significant effect with a T-value of 7.361, tax technology and information have a significant effect with a T-value of 8.198, and the accuracy of tax allocation has a significant effect with a t-value of 4.163. The simultaneous test results (F-test) show an F-value of 28.247 with a significance of (0.000) < 0.05, indicating that the hypothesis, namely Tax Rates, Tax Technology and Information, and the Accuracy of Tax Allocation on Taxpayers' Perceptions Regarding Tax Evasion, can be accepted. The combined influence is 57.1%.
Co-Authors Andrian, Prima Dedi Ariani, Marieta Bieattant, Licke Charlie Charlie Dewi, Julianti Eka Pujianthi Fahmi Alvin Maulana Hotman Tohir Pohan Marieta Ariani Miftah Syahdila Rakendro Wijayanto Sugondo, Liem Yan Syamsurizal Syamsurizal