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All Journal Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Dharma Bhakti Ekuitas Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi JUAN: Jurnal Pengabdian Nusantara
Larasati, Anissa Yuniar
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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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 : STIE Ekuitas

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.
Co-Authors Binekas, Bani Hartika, Wiwi Kurniawan, Fahri Mardiani, Rika Nidyanti, Adelia Purwanto Purwanto Sastradipraja, Usman Vicky Dzaky Cahaya Putra