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All Journal Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Eduvest - Journal of Universal Studies Jurnal Ilmu Administrasi Publik

Bieattant, Licke

Fakultas Ekonomi Dan Bisnis Universitas Trisakti, Jakarta

Author-ID : 1253635

Aerospace Engineering Humanities Computer Science & IT Economics, Econometrics & Finance Health Professions 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

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 PENGETAHUAN FORMAL WAJIB PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR Tyas Pambudi Raharjo; Licke Bieattant
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 13 No. 2 (2018): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is to determine the effect of the formal knowledge of taxpayers and taxpayer awareness on compliance of vehicle taxpayers in the institution of Samsat Polda in South Jakarta. The data used is primary data by distributing questionnaires to the Vehicle Taxpayer registered in the Office of South Jakarta Police Samsat. The populations that will be the object of research are all vehicle taxpayers registered in the Office of Samsat Polda in South Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses linear regression analysis method. The results of the research showed that the formal knowledge of taxpayers have a significant positive effect on compliance of vehicle taxpayers. The results of this study also concluded that the formal knowledge of taxpayers, and awareness of taxpayers significantly affect the compliance of vehicle taxpayers simultaneously.

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

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 Influence of Computer Self-Efficacy, Taxation Knowledge And Modernization of The Tax System On The Use of Tax E-Systems For MSMES During The Covid-19 Pandemic Licke Bieattant; Ika Wahyuni; Aprilia Putri Andriani
Eduvest - Journal of Universal Studies Vol. 3 No. 2 (2023): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

The purpose of this study was to analyze the effect of computer self-efficacy, tax knowledge and modernization of the tax administration system on the use of the e-Taxation System in the utilization of the Covid 19 Pandemic Tax Incentive for UMKM Taxpayers in DKI Jakarta. This study uses quantitative research methods. Based on data analysis, it is known that the value of t_count > t_table, this proves that computer self-efficacy, Tax Knowledge and Modernization of the tax administration system have a positive effect on the use of the e-Taxation System in the utilization of Covid 19 Pandemic Tax Incentives for UMKM Taxpayers. This shows that computer self-efficacy, knowledge of taxation and modernization of the tax administration system have a positive influence in its implementation, where the implementation of a transparent and accountable tax administration system, mastery of comprehensive tax knowledge as well as everyone's expertise and curiosity about the E-Taxation System Application Program by the government in simplifying the implementation of tax obligations. With the improvement of the tax administration system, knowledge and ability of a person in mastering computers, the higher the curiosity of a person to use the e-Taxation System in the use of Tax Incentives for UMKM Taxpayers affected by the Covid 19 Pandemic.

Peningkatan Pengelolaan Bisnis Berkelanjutan melalui Pembelajaran Perencanaan Pajak Penghasilan Final pada Pengusaha UMKM di Sekolah Kewirausahaan Bina Amanah Cordova Berliyanti, Dita Oki; Bieattant, Licke; Lunarindiah, Gatri
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 2: Januari 2025
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v7i2.4492

Tujuan dari PkM ini memberikan pengetahuan dan ketrampilan dalam pelaksanaan kewajiban pajak dengan sistem pemungutan Self Assesment mulai merencanakan, menghitung, menyetorkan dan melaporkan Pajak Penghasilan Final bagi para pelaku UMKM, sehingga Tujuan akhir akan tercapai dalam mengelola Organisasi bisnis Jasa yang inovatif dan berkelanjutan. Permasalahan yang mengemuka dalam hal perencanaan dan implementasi kewajiban Pajak Penghasilan Final bagi UMKM. UMKM adalah entitas usaha yang dapat dikatakan sangat unik dengan kriteria organisasi yang masih kecil dan jumlah karyawan yang masih cenderung sedikit , . UMKM . tergolong perusahaan sederhana, yang terkadang untuk masalah kewajiban pajak khususnya pembayaran pajak dianggap tidak penting dan dianggap sebagai pengurang laba dari pendapatan pengusaha UMKM, padahal jika pelaku UMKM lalai dalam melaksanakan kewajiban pajak akan berdampak pada pelanggaran Undang-undang bidang Pajak dan berkonsekuensi pada sanksi pajak baik sanksi administrasi maupun sanksi pidana pajak. Untuk itu sangatlah penting bagi pelaku UMKM untuk dapat memahami tentang pajak khususnya Pajak bagi pelaku UMKM, hal ini agar UMKM dapat melaksanakan kewajiban pajak sesuai dengan peraturan yang berlaku, disamping dapat mengoptimalkan manfaat dari fasilitas perpajakan yang dapat mengefisiensi pembayaran pajak melalui perencanaan pajak, UMKM juga dapat meminimalkan risiko pelanggaran agar terhindar dari sanksi. Untuk menyelesaikan permasalahan tersebut diselenggarakan pelatihan untuk memotivasi para pengusaha UMKM memahami pengetahuan Perencanaan Pajak Penghasilan Final bekerjasama antara Fakultas Ekonomi dan Bisnis Universitas Trisakti dengan Sekolah Kewirausahaan Bina Amanah Cordova (SKBAC), yang dilakukan tim PkM FEB Usakti adalah (1) bagaimana meembantu pelaku UMKM untuk dapat memotivasi para pengusaha UMKM ini dapat memahami secara cepat (2) dapat menghitung, menyetor serta melaporkan pajak penghasilan final tersebut.

Pengaruh Kinerja Account Representative, Self Assesment System Dan Kepercayaan Wajib Pajak Terhadap Kepatuhan Sukarela Wajib Pajak Orang Pribadi Pada KPP Pratama Jakarta Kelapa Gading Tahun 2020 Fatmawati, Fatmawati; Bieattant, Licke
Jurnal Ilmu Administrasi Publik Vol. 4 No. 1: Januari 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i1.3728

The purpose of this study was to analyze the effect of the performance of account representatives, self-assessment system and taxpayer trust on the voluntary compliance of individual taxpayers at the Primary Tax Office of Kelapa Gading, Jakarta. This study used quantitative methods with data collection techniques in the form of a questionnaire technique. The method used in the sample selection is accidental sampling and Slovin’s formula with a margin of error of 5% which produced 400 respondents out of 80,162 registered individual taxpayers. Data were analyzed using multiple linear regression analysis with the help of SPSS 26 for Windows. The results of the t test prove that the performance of account representatives, self-assessment system and taxpayer trust partially has a positive and significant effect on voluntary compliance of individual taxpayers. The results of the F test prove that account representative performance, self-assessment system and taxpayer trust simultaneously have a positive and significant effect on voluntary compliance of individual taxpayers. The results of the R Square research indicate that the account representative performance, self-assessment system and the taxpayer trust affect the voluntary compliance of individual taxpayers at the Primary Tax Office of Kelapa Gading, Jakarta by 65.1%, while the remaining 34.9% is influenced by the other variables outside this study.

Pengaruh Cukai Hasil Tembakau, Pendapatan Per Kapita, Produksi Tembakau, dan Konsumsi Rokok Terhadap Pajak Rokok di 15 Provinsi Produsen Tembakau Terbesar di Indonesia Tahun 2016-2019 Anggraeni, Wahyu; Bieattant, Licke
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.v4i4.4059

Cigarette consumption in Indonesia is increasing every year. In 2018, national cigarette consumption was the highest in the ASEAN region. In 2019, it reached 82.78 (83) cigarettes per week. Even during 2017-2019, expenditure on cigarette consumption was greater than expenditure on rice consumption. However, the steps taken by the Indonesian government such as adjusting the tobacco product excise (CHT) tariff and setting a cigarette tax of 10% of the excise have not been able to reduce cigarette consumption in the country. This study aims to analyze the effect of tobacco product excise (CHT), per capita income, tobacco production, and cigarette consumption on cigarette taxes in the 15 largest tobacco producing provinces in Indonesia in 2016-2019. This study used secondary data obtained from various related agencies and methods of Random Effect Model (REM) or Estimated Generalized Least Square (EGLS). The results showed that the tobacco production variable had a positive and significant effect on cigarette taxes. Meanwhile, tobacco product excise (CHT), income per capita, and cigarette consumption had a positive and insignificant effect on cigarette taxes. Based on the F test, all independent variables in this study simultaneously had a significant effect on cigarette taxes. R- squared value of 0.267094 means that 26.7% of the models in this study can be explained by independent variables, while the remaining 73.3% are explained by other variables outside of thisstudy.

Co-Authors Andrian, Prima Dedi Aprilia Putri Andriani Berliyanti, Dita Oki Biettant, Rubiatto Charlie Charlie Eka Pujianthi Fatmawati, Fatmawati Gatri Lunarindiah Ika Wahyuni Raharjo, Tyas Pambudi Sugondo, Liem Yan Syamsurizal Syamsurizal Tyas Pambudi Raharjo Wahyu Anggraeni

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