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All Journal JOURNAL OF APPLIED INFORMATICS AND COMPUTING JURNAL EDUCATION AND DEVELOPMENT Journal of Research and Educational Research Evaluation Journal of Intelligent Computing and Health Informatics (JICHI) Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Pengabdian Masyarakat Intimas (Jurnal INTIMAS): Inovasi Teknologi Informasi Dan Komputer Untuk Masyarakat JEBD Jurnal Portofolio: Jurnal Manajemen dan Bisnis Multidisciplinary Indonesian Center Journal
NGATIMIN, NGATIMIN
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Public Health Other

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Pengaruh Kepatuhan Wajib Pajak dan Sanksi Pajak Terhadap Penerimaan Pajak Bumi dan Bangunan di Kota Tangerang Selatan Tahun 2019-2023 Putri, Anthiana Meilia; Ngatimin, Ngatimin
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 2 (2025): Integrasi Teknologi Informasi dan Manajemen Operasional Kerja Lembaga
Publisher : Prisani Cendekia

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

Abstract

This study aims to analyze the effect of taxpayer compliance and tax sanctions on Land and Building Tax (PBB) revenue in South Tangerang City during the 2019–2023 period. The independent variables in this study are taxpayer compliance and tax sanctions, while the dependent variable is Land and Building Tax revenue. The research employed a quantitative method with panel data regression analysis. The sample was determined using purposive sampling, consisting of 5 districts that met the criteria over 5 years, resulting in 25 observations. The data used are secondary data obtained from the Regional Revenue Agency of South Tangerang City. The findings reveal that taxpayer compliance does not have a significant effect on Land and Building Tax revenue. On the other hand, tax sanctions have a significant effect on Land and Building Tax revenue. Simultaneously, taxpayer compliance and tax sanctions significantly influence Land and Building Tax revenue in South Tangerang City. This study highlights that tax sanctions play an important role in enhancing actual taxpayer compliance, thereby contributing to the increase in Land and Building Tax revenue.
PENYULUHAN DAN PENDAMPINGAN MASYARAKAT DALAM MENGHINDARI SANKSI ADMINISTRASI PAJAK Ngatimin, Ngatimin; Linawati, Linawati; Dewi, Siti Ratna Sari
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 3 (2024): Vol. 1 No. 3 Edisi Juli 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i3.149

Abstract

Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax administration sanctions. The methods applied included lectures, practices, discussions, and questions and answers. The evaluation showed an increase in knowledge and understanding of MSME actors on tax administration after participating in this program. Participants showed great enthusiasm during the activity, as seen from active participation in question and answer sessions, discussions, and consultations. This shows that the program successfully attracted their interest and resulted in productive interactions between the resource persons and the participants. The output of this activity is expected to improve MSME tax literacy and create better awareness and compliance with tax regulations, thereby reducing the risk of tax administration sanctions and promoting sustainable growth of MSMEs.  
ANALISIS PERLAKUAN AKUNTANSI ASET TETAP PADA CV. XYZ Ngatimin, Ngatimin
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 1 No. 4 (2024): Vol. 1 No. 4 Edisi Oktober 2024
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v1i4.293

Abstract

This research was conducted at CV. XYZ using primary and secondary data obtained from the company and focused on accounting treatment, especially fixed asset accounting.The goal to be achieved in this final project is to determine the treatment of fixed assets based on PSAK No. 16 on CV. XYZ. The type of data used is primary data and secondary data. The data collection method used consisted of interview and documentation methods. Primary data used in the form of interviews. While the secondary data used are the financial statements of CV. XYZ in 2017 and a list of fixed assets of CV. XYZ in 2017. The data analysis method used is descriptive qualitative analysis. The results of the preparation of the final project show that the accounting treatment of fixed assets at CV. XYZ is in accordance with PSAK No. 16. CV. XYZ continues to be guided by PSAK No. 16 regarding fixed assets and continues to follow developments so that the financial statements produced remain reliable with accounting guidelines generally accepted.   Keywords: Treatment of Fixed Assets, PSAK No. 16
CARBON EMISSION DISCLOSURE STUDY: STUDY OF OWNERSHIP CONCENTRATION FACTORS WITH THE MEDIATING EFFECT OF CSR DEPARTMENT AND COMPANY AGE Ngatimin, Ngatimin
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i1.1275

Abstract

This study aims to investigate the factors that influence carbon emissions disclosure in mining companies in Indonesia by considering the role of ownership concentration, the existence of a CSR Department, and company age as mediators. Data was collected from audited financial reports of mining companies listed on the Indonesia Stock Exchange during 2017-2021. The analysis method used is Path Regression with the AMOS 23.00 software tool. The research results show that ownership concentration does not significantly affect the disclosure of carbon emissions. This finding is based on agency theory, highlighting interest differences between managers and shareholders. The existence of a CSR Department has a positive and significant influence on carbon emissions disclosure. However, the CSR Department cannot mediate the relationship between ownership concentration and carbon emissions disclosure. Furthermore, company age plays a vital role as a mediator in the relationship between ownership concentration and carbon emissions disclosure, showing that the older the company, the higher the level of carbon emissions disclosure carried out, reflecting experience, deep understanding of stakeholder needs, and commitment company towards sustainable practices.
Co-Authors Aulia, Lathifatul Destriana, Rachmat Dewi, Siti Ratna Sari Eko Hari Rachmawanto Herman Yuliansyah, Herman Hidayat, Muhammad Taufiq Istiawan, Deden Linawati Linawati Maharani Maharani, Maharani Mahiruna, Adiyah Mardiansah, Mardiansah Minhayati Saleh Nurul Huda Oleiwi, Ahmed Kareem Prayogi, Sukmono Yogi Putri Laia, Sastawati Putri, Anthiana Meilia Rosidin Rosidin Rosini, Iin Subando, Joko - Sudirman, Ganefo Suripto Suripto Wardokhi, Wardokhi