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Peningkatan Kapasitas Life Skill Pada Program Kewirausahaan Siswa SMK Pelita IV dan Kelurahan Tanjung Duren Utara Saparso, Saparso; Tecoalu, Melitina; Siswanto, Bambang; Tarigan, Krisnawati; Widjaja, Daniel; Amelinda, Rita; Riruma, Olfien; TJ, Hery Winoto
Jurnal Pengabdian kepada Masyarakat UBJ Vol. 4 No. 3 (2021): Special Issue (December 2021)
Publisher : Lembaga Penelitian Pengabdian kepada Masyarakat dan Publikasi Universitas Bhayangkara Jakarta Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31599/rqs66g67

Empowerment is the development of self-potential in meeting their own economic needs without the help of others. This is done with an entrepreneurship workshop to open the participants' horizons so that they have the same mindset about entrepreneurship. Through this workshop, the participants opened their horizons about the business opportunities around them. The community service carried out aims to develop the economic potential of the existing community and improve community skills and students have the drive and ability to create jobs for themselves and for the surrounding community. With several approaches in the implementation of abmas, it is intended that the participants are easy to accept and implement them in the community so that the target can be achieved in order to have skills and create new jobs as expected.

Analysis of Taxpayer Compliance in Paying Motor Vehicle Taxes with the Fraud Hexagon Model Tarigan, Krisnawati; Margareta, Natalia
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 5 No. 3 (2023): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/influencejournal.v5i3.183

Tax is one of the largest incomes owned by Indonesia, one of which is Motor Vehicle Tax. In 2020, the number of motorized vehicles recorded was 20,221,821 motorized vehicles. However, in the reporting process, there are still many taxpayers who have not carried out their responsibilities and obligations. In this study, the researcher uses the Fraud Hexagon model which is used to analyze what factors affect taxpayer compliance in paying motor vehicle taxes in the West Jakarta area. The variables used in this research are Stimulus, Opportunity, Rationalization, Capability, Ego (arrogance), and Collusion. This study uses the SEM model and is processed using SMART PLS. The sample of this study was 182 taxpayer respondents who have motorized vehicles in the West Jakarta area. The results of this study found that the factors that affect taxpayer compliance in paying motor vehicle taxes in the West Jakarta area are influenced by Opportunity and Rationalization. These two variables have a significant influence on taxpayer compliance.

Management Accounting: A Catalyst for Organizational Success in the 21st Century Tarigan, Krisnawati
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 5 No. 3 (2023): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

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

Management Accounting has a central role in supporting the success of holistic organizations in the 21st Century era. Through a qualitative descriptive approach, this research aims to investigate the contribution of management accounting beyond the financial aspect, explore the relationship between an organization's ability to adapt and the contribution of management accounting, and assess the importance of management accounting reports and information in assessing and assessing organizational value added. Research data was obtained from various research results and previous studies that are relevant to the focus of this research. Data processing is carried out carefully to obtain in-depth insights. The results of this research then found that management accounting is not just a financial recording tool, but also a strategy guide that helps organizations go beyond traditional boundaries. The adoption of information technology, the use of big data, and system integration are crucial elements in increasing management accounting efficiency. The role of holistic management accounting includes non-financial aspects, such as the desires and added value of stakeholders.

PENGARUH MODERNISASI SISTEM PERPAJAKAN, METODE PERHITUNGAN PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PEMILIK USAHA DI PLATFORM E-COMMERCE Tarigan, Krisnawati; Angellica, Friscilla
Journal of Social and Economics Research Vol 6 No 2 (2024): JSER, December 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.804

Studi ini bertujuan untuk mengeksplorasi pengaruh implementasi reformasi sistem perpajakan, mekanisme kalkulasi pajak, serta program edukasi perpajakan terhadap tingkat kepatuhan fiskal pelaku usaha yang menjalankan bisnis di platform e-commerce, khususnya Shopee dan Tokopedia di wilayah Jakarta. Penelitian ini menggunakan pendekatan kuantitatif, dengan pengumpulan data primer melalui penyebaran kuesioner kepada para pemilik usaha yang beroperasi di kedua platform tersebut. Hasil analisis menunjukkan bahwa penerapan Reformasi Sistem Perpajakan memiliki korelasi positif dan signifikan terhadap tingkat kepatuhan fiskal dalam sektor e-commerce. Temuan ini mengindikasikan bahwa semakin optimal sistem perpajakan yang diterapkan, semakin tinggi pula kepatuhan wajib pajak. Selain itu, Mekanisme Kalkulasi Pajak juga berkontribusi secara signifikan dan positif, menegaskan bahwa kejelasan serta akurasi dalam proses perhitungan pajak meningkatkan kemungkinan wajib pajak dalam memenuhi kewajiban fiskalnya secara tepat dan sesuai regulasi yang berlaku. Selanjutnya, Sosialisasi Perpajakan terbukti berperan secara signifikan dalam meningkatkan kepatuhan pajak, yang menunjukkan bahwa semakin efektif program sosialisasi yang dilaksanakan, semakin besar pula kepatuhan pelaku usaha online di Shopee dan Tokopedia. Secara keseluruhan, ketiga variabel tersebut berkontribusi secara substansial dalam mendorong kepatuhan pajak di sektor e-commerce, menegaskan pentingnya modernisasi sistem perpajakan, metode perhitungan yang akurat, serta sosialisasi yang efektif dalam meningkatkan kepatuhan fiskal pelaku usaha digital.

PENGARUH MODERNISASI SISTEM PERPAJAKAN, METODE PERHITUNGAN PAJAK DAN SOSIALISASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK PEMILIK USAHA DI PLATFORM E-COMMERCE Tarigan, Krisnawati; Angellica, Friscilla
Journal of Social and Economics Research Vol 6 No 2 (2024): JSER, December 2024
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.804

Studi ini bertujuan untuk mengeksplorasi pengaruh implementasi reformasi sistem perpajakan, mekanisme kalkulasi pajak, serta program edukasi perpajakan terhadap tingkat kepatuhan fiskal pelaku usaha yang menjalankan bisnis di platform e-commerce, khususnya Shopee dan Tokopedia di wilayah Jakarta. Penelitian ini menggunakan pendekatan kuantitatif, dengan pengumpulan data primer melalui penyebaran kuesioner kepada para pemilik usaha yang beroperasi di kedua platform tersebut. Hasil analisis menunjukkan bahwa penerapan Reformasi Sistem Perpajakan memiliki korelasi positif dan signifikan terhadap tingkat kepatuhan fiskal dalam sektor e-commerce. Temuan ini mengindikasikan bahwa semakin optimal sistem perpajakan yang diterapkan, semakin tinggi pula kepatuhan wajib pajak. Selain itu, Mekanisme Kalkulasi Pajak juga berkontribusi secara signifikan dan positif, menegaskan bahwa kejelasan serta akurasi dalam proses perhitungan pajak meningkatkan kemungkinan wajib pajak dalam memenuhi kewajiban fiskalnya secara tepat dan sesuai regulasi yang berlaku. Selanjutnya, Sosialisasi Perpajakan terbukti berperan secara signifikan dalam meningkatkan kepatuhan pajak, yang menunjukkan bahwa semakin efektif program sosialisasi yang dilaksanakan, semakin besar pula kepatuhan pelaku usaha online di Shopee dan Tokopedia. Secara keseluruhan, ketiga variabel tersebut berkontribusi secara substansial dalam mendorong kepatuhan pajak di sektor e-commerce, menegaskan pentingnya modernisasi sistem perpajakan, metode perhitungan yang akurat, serta sosialisasi yang efektif dalam meningkatkan kepatuhan fiskal pelaku usaha digital.

PENGARUH KARAKTERISTIK PERUSAHAAN TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Megawati, Megawati; Tarigan, Krisnawati
Jurnal Akuntansi Kontemporer Vol. 10 No. 1 (2018)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v10i1.2189

The purpose of this study is to determine the effect of company characteristics on disclosure of Corporate Social Responsibility. The characteristics of the company are divided into four types, namely leverage, public ownership, the board of commis-sioners and profitability. The type of data used is secondary data. The samples comes from 129 companies in the category of companies that were awarded the Indonesia Sustainability Report Award and 130 companies that were not awarded the Indonesia Sustainability Report Award, since 2012 - 2016. The results showed that: (1) leverage as measured by Debt Ratio has no significant positive effect on disclosure of Corporate Social Responsibility, (2) Public ownership as measured by Public Share Ownership has a positive effect on disclosure of Corporate Social Responsibility , (3) board of commissioners as measured by The size of the Board of Commissioners of the company has a positive effect on disclosure of Corporate Social Responsibility , (4) profitability as measured by the value of Return On Assets has a positive effect on disclosure of Corporate Social Responsibility.

: English Language Herianti, Eva; Marundha, Amor; Nugrahanti, Trinandari Prasetya; Tarigan, Krisnawati; Herninta, Tiwi; Veny, Veny
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 8 No. 3 (2024): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v8i3.2420

Effective financial management is crucial for Micro, Small, and Medium Enterprises (MSMEs) to accurately determine business profits and losses and conduct thorough evaluations for strategic decision-making. Many MSMEs struggle with suboptimal financial management due to a limited understanding of accounting principles, financial reporting, planning, and budgeting. To address these challenges, a community service team organized an event titled “Financial Management Education for MSMEs as a Tool to Determine Business Profit and Loss.” Held on June 29, 2024, in Kadudampit Subdistrict, Sukabumi Regency, the event engaged 30 MSME participants from Gede Pangrango Village, Sukamaju Village, and Kadudampit Village. The program included field observations, obtaining necessary permits, and the event execution. Participants underwent a pre-test to assess their initial knowledge, followed by a detailed instructional phase featuring presentations, discussions, and Q&A sessions. Topics covered included fundamental accounting principles, financial reporting, cost of production, pricing strategies, and break-even analysis. The event concluded with a post-test to evaluate knowledge improvements. Results indicated a significant enhancement in participants' understanding of financial management, likely aiding their business development and growth.

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