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All Journal Jurnal Pendidikan Akuntansi dan Keuangan Al-Kharaj: Journal of Islamic Economic and Business Jurnal Dharma Bhakti Ekuitas International Journal of Research in Community Services Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam JUAN: Jurnal Pengabdian Nusantara Journal of Ekonomics, Finance, and Management Studies Jurnal Akuntansi
Larasati, Anissa Yuniar
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Factors Affecting Compliance of Personal Taxpayers (Case Study at the Regional Office of the Directorate General of Tax Office of West Java 1) Larasati, Anissa Yuniar; Mardiani, Rika
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 2 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i2.24421

Abstract

The purpose of this study was to determine the factors that influence the compliance of individual taxpayers at the Regional Office of the Directorate General of Taxation of West Java 1. There are four independent variables tested, namely the tax awareness factor, the fiscal attitude factor, the rational attitude factor and the tax law factor. While the dependent variable is personal taxpayer compliance. The sample method used is a purposive sample with a sample of 100 individual taxpayers for employees and non-employees. This study uses a multiple linear regression model with the help of SPSS v.21. This research method is quantitative, namely conducting primary data searches with the object of research of individual taxpayers who are registered in the Regional Office of DJP Jabar 1. tax, while tax officers and rational attitudes do not have a significant effect.
Dampak Ekonomi Dari Covid-19 Dan Pemanfaatan Insentif Pajak Terhadap Keberlangsungan Usaha UMKM Kota Cimahi. Larasati, Anissa Yuniar; Purwanto, Purwanto
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 10, No 1 (2022): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v10i1.42867

Abstract

This research was conducted to find out how much of the economic impact of covid-19 and the intensive utilization of taxes on the sustainability of MSMEs in the city of Cimahi. The research method used is to use quantative research methods. This study used probability sampling through a simple random sampling approach and was calculated with the slovin formula that produced 100 samples. The data collection in this study used observations, literature studies and questionnaires. The study allocates multiple regression tests, t tests, f tests and coefficients of determination. Based on the results of research conducted partially the economic impact of covid-19 has an insignificant negative effect on the sustainability of MSME business in the city of Cimahi, while the tax intensive affects the sustainability of MSME business in the city of Cimahi and simultaneously the economic impact of covid-19 and the intensive utilization of taxes has a positive and significant effect on the sustainability of MSME business in the city of Cimahi.
Pengaruh Faktor-Faktor Kepercayaan terhadap Kepatuhan Wajib Pajak Kurniawan, Fahri; Larasati, Anissa Yuniar
Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi Vol 20 No 2 (2023): Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/portofolio.v20i2.376

Abstract

Abstract The purpose of this study was to investigate the level of trust that individual taxpayers have in the tax revenue service, the taxation system, and the tax allocation at the Cibeunying Tax Office. Additionally, the study aimed to partially and simultaneously test the impact of trust factors on taxpayer compliance. The research instrument used in this quantitative study is a questionnaire. All individual taxpayers registered with the Cibeunying Tax Office make up the study's population. A sample size of 100 respondents was established by applying the Slovin formula along with the random sampling technique. Both multiple linear regression analysis and descriptive analysis are used in the study.Based on the research findings, it is indicated that trust in the tax revenue service has a positive and significant effect on taxpayers' compliance, trust in the taxation system does not affect taxpayers' compliance, and trust in tax allocation has a positive and significant effect on taxpayers' compliance. Abstrak Tujuan penelitian ini adalah untuk mengetahui tingkat kepercayaan Wajib Pajak Orang Pribadi terhadap pelayanan penerimaan pajak, sistem perpajakan, dan alokasi pajak di Kantor Pelayanan Pajak Cibeunying. Selain itu, penelitian ini bertujuan untuk menguji secara parsial dan simultan pengaruh faktor kepercayaan terhadap kepatuhan wajib pajak. Instrumen penelitian yang digunakan dalam penelitian kuantitatif ini adalah kuesioner. Seluruh wajib pajak orang pribadi yang terdaftar di KPP Cibeunying menjadi populasi penelitian. Besar sampel sebanyak 100 responden ditentukan dengan menggunakan rumus Slovin dan teknik random sampling. Analisis regresi linier berganda dan analisis deskriptif digunakan dalam penelitian ini. Berdasarkan hasil penelitian, dinyatakan bahwa kepercayaan pada fiskus perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak, kepercayaan pada sistem perpajakan tidak berpengaruh terhadap kepatuhan wajib pajak, dan kepercayaan pada pengalokasian pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak.
PEMANFAATAN POTENSI DESA WISATA DAN PENGEMBANGAN PRODUK LOKAL DALAM UPAYA MENINGKATKAN EKONOMI DESA PADA DESA CIHANJAWAR KABUPATEN PURWAKARTA Putra, Vicky Dzaky Cahaya; Sastradipraja, Usman; Larasati, Anissa Yuniar; Hartika, Wiwi; Binekas, Bani; Nidyanti, Adelia
JUAN: Jurnal Pengabdian Nusantara Vol. 2 No. 1 (2025): Januari 2025
Publisher : CV Sentra Nusa Connection

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63545/juan.v2.i1.82

Abstract

Kegiatan kemitraan masyarakat ini bermanfaat untuk meningkatkan pendapatan Home Industry Gula Aren Dusun Pasir Banteng Desa Cihanjawar melalui desa wisata dan produk lokal desa yang telah dikembangkan oleh masyarakat desa bersama dengan tim pengabdian masyarakat. Dengan harapan dengan diadakannya pengabdian masyarakat ini pengembangan Desa Wisata yang dilakukan pada Desa Cihanjawar tidak hanya bermanfaat bagi pemanfaatan wisata saja, namun juga dapat dijadikan sebagai solusi bagi pemulihan ekonomi, pelestarian budaya desa, dan pelestarian lingkungan hidup Hasil kegiatan pengabdian kepada masyarakat adalah dengan  mengadakan pelatihan serta pendampingan pada para pemilik UMKM Desa. Sehingga dengan diadakannya kegiatan tersebut maka target luaran kegiatan ini dapat terpenuhi. Diantaranya adalah berupa hasil output kemasan pengembangan produk, alat penunjang kelestarian lingkungan, materi pelatihan mengenai konsep pemanfaatan desa wisata, dan perpajakan.
Sosialisasi Pelaksanaan Kewajiban Perpajakan Sebagai Upaya Membangun Negeri Melalui Kesadaran Membayar Pajak UMKM Kota Cimahi Larasati, Anissa Yuniar; Hartika, Wiwi; Binekas, Bani; Sastradipraja, Usman; Purwanto, Purwanto
Jurnal Dharma Bhakti Ekuitas Vol. 9 No. 2 (2025): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v9i2.897

Abstract

Community service is one of the essential pillars in the development of Micro, Small, and Medium Enterprises (UMKM) in Indonesia. This community service activity is organized with the primary aim of enhancing compliance and awareness among UMKM in fulfilling their tax obligations. UMKM play a strategic role in Indonesia's economy; however, many UMKM operators lack an understanding of taxation aspects, resulting in low tax compliance rates. This activity was conducted through outreach, training, and interactive discussions with several UMKM in the Cipageran, Cimahi. The material presented included the socialization of tax regulations for UMKM, assistance in obtaining Taxpayer Identification Numbers (NPWP) for individuals, and explanations regarding the facilities under Government Regulation No. 55 of 2022. Additionally, participants were provided with information about tax incentives available to UMKM. The results of this activity indicate an increase in knowledge and awareness among UMKM operators regarding their tax obligations, as well as motivation to comply more diligently with applicable tax regulations. In this community service initiative, sampling opportunities were taken using a probability method that provides equal chances for every component of the population. The sampling technique employed for this community service program was area sampling (cluster sampling), based on the region where the community service program was conducted. This initiative involved 19 UMKM located in the Cipageran, Cimahi. The results of this community service initiative conclude that there has been a significant improvement in the understanding of relevant tax regulations for Micro, Small, and Medium Enterprises (UMKM) in Cipageran Subdistrict, Cimahi City. It is hoped that this activity can contribute to improving tax compliance among UMKM and strengthening the local economy. Keywords: Government Regulation No. 55 of 2022, MSME’s, NPWP. Abstrak Pengabdian kepada masyarakat merupakan salah satu pilar penting dalam pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia. Kegiatan pengabdian kepada masyarakat ini terselenggarakan dengan tujuan utama mampu meningkatkan kepatuhan dan kesadaran UMKM dalam memenuhi kewajiban perpajakan. UMKM memiliki peran strategis dalam perekonomian Indonesia, namun masih banyak pelaku UMKM yang kurang memahami aspek perpajakan, yang mengakibatkan rendahnya tingkat kepatuhan pajak. Kegiatan ini dilaksanakan melalui penyuluhan, pelatihan, dan diskusi terstruktur dengan beberapa UMKM di daerah Cipageran, Cimahi. Materi yang disampaikan sosialisasi peraturan perpajakan bagi UMKM, pendampingan pembuatan NPWP bagi orang pribadi dan penjelasan terkait fasilitas Peraturan Pemerintah No. 55 tahun 2022. Selain itu, peserta juga diberikan informasi tentang insentif pajak yang dapat diperoleh UMKM. Hasil dari kegiatan ini menunjukkan peningkatan pengetahuan dan kesadaran pelaku UMKM tentang kewajiban perpajakan serta motivasi untuk lebih patuh terhadap ketentuan perpajakan yang berlaku. Dalam pengabdian masyarakat ini, peluang pengambilan sampel menggunakan metode probability yang memberikan peluang yang sama kepada setiap komponen populasi. Selanjutnya penetapan Teknik sampling pada program pengabdian masyarakat ini menggunakan sampling area (cluster), sehingga penetapannya menurut daerah tempat dilakukannya program pengabdian masyarakat. Pada pengabdian masyarakat ini dikuti oleh 19 UMKM yang berada pada kelurahan Cipageran Kota Cimahi. Hasil dari pengabdian Masyarakat ini, disimpulkan bahwa adanya peningkatan pemahaman yang cukup signifikan terhadap peraturan perpajakan yang relevan bagi Usaha Mikro, Kecil, dan Menengah (UMKM) di Kelurahan Cipageran, Kota Cimahi. Diharapkan, kegiatan ini dapat berkontribusi pada peningkatan kepatuhan pajak UMKM serta penguatan ekonomi lokal.
Pengaruh Sosialisasi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Desa Sindang Kecamatan Cikijing Kabupaten Majalengka Mahmudah, Hikmatul; Larasati, Anissa Yuniar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.875

Abstract

Land and Building Tax is olnel solurcel olf tax relvelnuel that has thel poltelntial folr a solurcel olf statel relvelnuel. Land and building tax relvelnuel is deltelrmineld frolm taxpayelr colmpliancel in paying taxels. Thelrelfolrel, relgiolnal golvelrnmelnts havel thelir olwn stratelgiels tol maximizel relgiolnal land and building tax relvelnuels. Thel relselarch aims tol analyzel thel elffelct olf tax solcializatioln and tax sanctiolns oln taxpayelr colmpliancel in paying land and building taxels in Sindang Villagel, Cikijing District, Majalelngka Relgelncy. This relselarch melthold usels a quantitativel delscriptivel melthold and primary data usels a quelstiolnnairel. Relselarchelrs tololk a samplel olf taxpayelrs in Sindang Villagel. Thel sampling telchniquel useld randolm sampling. Thel data colllelctioln usels thel Gololglel Folrm tololl which is shareld via solcial meldia such as WhatsApp and direlct visits tol taxpayelrs in Sindang Villagel. Thel numbelr olf quelstiolnnairels prolcelsseld was 100 relspolndelnts. Thel data analysis telchniquel in this study useld multiplel linelar relgrelssioln analysis using SPSS velrsioln 25.Thel relsults olf this study colncludel that partially tax solcializatioln has a polsitivel and significant elffelct oln taxpayelr colmpliancel, tax sanctiolns havel a polsitivel and significant elffelct oln taxpayelr colmpliancel. And simultanelolusly Solcializatioln olf Taxatioln and Tax Sanctiolns havel a polsitivel and significant elffelct oln Taxpayelr Colmpliancel. Keywords: Tax Solcializatioln, Tax Sanctiolns, Taxpayelr Colmpliancel...
Enhancing Value: The Impact of Environmental, Social, and Governance Disclosure on Indonesian Basic Materials Sector Companies Difa, Amelia Putri Salma; Larasati, Anissa Yuniar
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8140

Abstract

Abstract Purpose - This study aims to determine the effect of the implementation of environmental, social and governance disclosure on firm value in the basic materials sector listed on the Indonesia Stock Exchange (IDX) during the 2018-2022 period. Design/methodology/approach - This research uses quantitative methods using secondary data that has been published on the company’s official website and the official IDX website. The population in this study are basic materials sector companies listed on the IDX in 2018-2022. The samples in this study were 11 companies for five years of observation so that 55 data samples were obtained. The sampling technique used purposive sampling technique. The data analysis techniques used in the study are classical assumption test analysis, multiple linear regression test, correlation test, determination test, t test and f test using IBM SPSS 26 software. Findings - The results showed that environmental disclosure has a positive influence on firm value, but social disclosure and governance disclosure do not show the same positive influence on firm value.Research limitations/implications - The limited data set may not fully encapsulate the diverse impacts of ESG disclosures on firm value, thus impacting the robustness and generalizability of the study’s conclusions. Keywords: Environmental Disclosure, Social Disclosure, Governance Disclosure, and Firm Value
Pengaruh Sosialisasi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Desa Sindang Kecamatan Cikijing Kabupaten Majalengka Mahmudah, Hikmatul; Larasati, Anissa Yuniar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.875

Abstract

Land and Building Tax is olnel solurcel olf tax relvelnuel that has thel poltelntial folr a solurcel olf statel relvelnuel. Land and building tax relvelnuel is deltelrmineld frolm taxpayelr colmpliancel in paying taxels. Thelrelfolrel, relgiolnal golvelrnmelnts havel thelir olwn stratelgiels tol maximizel relgiolnal land and building tax relvelnuels. Thel relselarch aims tol analyzel thel elffelct olf tax solcializatioln and tax sanctiolns oln taxpayelr colmpliancel in paying land and building taxels in Sindang Villagel, Cikijing District, Majalelngka Relgelncy. This relselarch melthold usels a quantitativel delscriptivel melthold and primary data usels a quelstiolnnairel. Relselarchelrs tololk a samplel olf taxpayelrs in Sindang Villagel. Thel sampling telchniquel useld randolm sampling. Thel data colllelctioln usels thel Gololglel Folrm tololl which is shareld via solcial meldia such as WhatsApp and direlct visits tol taxpayelrs in Sindang Villagel. Thel numbelr olf quelstiolnnairels prolcelsseld was 100 relspolndelnts. Thel data analysis telchniquel in this study useld multiplel linelar relgrelssioln analysis using SPSS velrsioln 25.Thel relsults olf this study colncludel that partially tax solcializatioln has a polsitivel and significant elffelct oln taxpayelr colmpliancel, tax sanctiolns havel a polsitivel and significant elffelct oln taxpayelr colmpliancel. And simultanelolusly Solcializatioln olf Taxatioln and Tax Sanctiolns havel a polsitivel and significant elffelct oln Taxpayelr Colmpliancel. Keywords: Tax Solcializatioln, Tax Sanctiolns, Taxpayelr Colmpliancel...
Supervision of Structured Waste Management System Based on Separate Collection Scheme as Strategy for Economic Empowerment of The Community of Melong Village, Cimahi City Dzaky CP, Vicky; Hartikayanti, Heni Nurani; Maryani, Neni; Rahmah, Nunung Aini; Sastradipraja, Usman; Larasati, Anissa Yuniar; Purwanto; Binekas, Bani; Hartika, Wiwi
International Journal of Research in Community Services Vol. 6 No. 4 (2025): International Journal of Research in Community Service (IJRCS)
Publisher : Research Collaboration Community (Rescollacom)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijrcs.v6i4.1102

Abstract

The increasing volume of waste in Cimahi City has become an environmental and socio-economic challenge that demands sustainable and community-based management. This community service project aims to strengthen environmental awareness and economic empowerment through the implementation of a Structured Waste Management Monitoring System based on the Separate Collection Scheme (SKP) and the 4R principles (Replace, Reduce, Reuse, Recycle) in RW 07, Melong Village. The program uses a participatory approach that combines field surveys, workshops, and mentoring involving local residents, academics, and government representatives. Activities began with a situation analysis and coordination with the Melong Village Government, followed by educational sessions and practical demonstrations on waste sorting, recycling, and monitoring practices. Pre-test and post-test assessments showed a significant increase in residents' understanding of waste classification, monitoring mechanisms, and sustainable waste management practices. The implementation of the SKP model successfully drove behavioral change, fostered collective responsibility, and reduced dependence on municipal waste services. Furthermore, this initiative generated socio-economic benefits by motivating residents to develop recycling-based entrepreneurship such as waste banks, composting, and creative recycled products. The research findings demonstrate that integrated environmental education and participatory monitoring can effectively drive community transformation toward sustainability. Collaboration between academics, local government, and the community has resulted in a replicable model for structured, community-based waste management that contributes to environmental protection and economic resilience. In conclusion, this program not only addresses the local waste crisis but also lays the foundation for a circular economy framework at the village level, supporting Cimahi City's vision for a clean, resilient, and sustainable urban ecosystem. Keywords: Community empowerment, separate collection scheme, waste management, circular economy, Cimahi City
Firm Size as a Moderator in Food and Beverage Companies on the IDX: Tax Planning and Earnings Persistence Khotimah, Khusnul; Larasati, Anissa Yuniar
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.8965

Abstract

The purpose of this study is to examine how tax planning affects earnings persistence in food and beverage manufacturing companies listed on the Indonesia Stock Exchange, using firm size as a moderating variable. Stock Exchange from 2021 to 2024. Using secondary data from annual financial reports, the study employs a quantitative methodology. Purposive sampling was used to determine the sample, which produced 164 observations from 41 manufacturing companies in the food and beverage subsector between 2021 and 2024. With the aid of SPSS vs. 27 software, moderated regression analysis was used to analyze the data. The test results demonstrate that tax planning has a positive and significant impact on earnings persistence to some extent, suggesting that better tax planning is typically followed by higher earnings persistence. However, the relationship between tax planning and earnings persistence is not significantly affected by firm size, nor does it function as a moderating variable. As a result, the impact of tax planning on earnings persistence is essentially the same for both small and large businesses.
Co-Authors Binekas, Bani Difa, Amelia Putri Salma Dzaky CP, Vicky Hartika, Wiwi Heni Nurani Hartikayanti khusnul khotimah Kurniawan, Fahri Mahmudah, Hikmatul Mardiani, Rika Maryani, Neni Nidyanti, Adelia Purwanto Purwanto Purwanto Rahmah, Nunung Aini Sastradipraja, Usman Vicky Dzaky Cahaya Putra