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All Journal JAB (Jurnal Akuntansi & Bisnis) Jurnal Ilmiah Publika JURNAL LENTERA AKUNTANSI Innovative: Journal Of Social Science Research JURNAL ABDIMAS PLJ Sepakat : Sesi Pengabdian Kepada Masyarakat Journal Socio Humanities Review
Dewanti, Yopy Ratna
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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ANALISIS EFEKTIFITAS DAN KONTRIBUSI PEMUNGUTAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH DI PROVINSI DKI JAKARTA TAHUN 2016-2019 Dewanti, Yopy Ratna
JAB (Jurnal Akuntansi & Bisnis) Vol 7, No 01 (2021): Vol. 7, No. 01 JUNI 2021
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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

Abstract

The central government grants autonomy to the regions in the context of equitable development. Regional autonomy is the right, authority and obligation of an autonomous region to regulate and manage its own government affairs and the interests of the local community in accordance with statutory regulations. One of the results of regional autonomy is in the field of taxes. Regional taxes can be seen in regional income which is income derived from the utilization and exploration of the potential owned by the region. One of the local taxes is the advertising tax. Advertisement tax is one of the regional taxes and a source of regional original income that shows a strategic position in terms of regional financing.Effectiveness point of view in 2016, advertising tax revenue was fairly effective (78%) on regional tax revenue at Bapenda DKI Jakarta, and in 2017 it increased to very effective (107.84%), because advertising tax revenue increased and exceeded advertising tax revenue plan that has been determined. In 2018, advertising tax revenue decreased even though it was still at the effective level (88.24%) and in 2019 advertising tax revenue increased to very effective (102.71%) because advertising tax revenue exceeded the predetermined plan. Meanwhile, in terms of the 2016 – 2019 advertising tax revenue contribution, it was very less contributing to regional tax revenue in DKI Jakarta Province, namely in 2016 (2.83%), 2017 (2.61%), 2018 (2.72%) and in 2017. 2019 (2.68%)Keyword: Regional Tax, Advertising Tax, Effectiveness and Contribution.
PENYUSUNAN SPT TAHUNAN UMKM PASCA UU HPP Dewanti, Yopy Ratna; Hermanto, Bambang; Utami, Rahayu Tri; Setiawan; Bakri
SEPAKAT Sesi Pengabdian pada Masyarakat Vol. 3 No. 2 (2023): SEPAKAT DESEMBER 2023
Publisher : INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56371/sepakat.v3i2.206

Abstract

Corporate Income Tax Return is a letter containing evidence of annual tax payments deposited by Corporate Taxpayers. Furthermore, proof of tax payment from the Income Tax Return must be reported to the Director General of Taxes. Then, the right alternative for reporting income tax returns is the Serpong tax consultant, because it is easier and more practical. The Annual Income Tax Return, hereinafter referred to as the Annual Income Tax Return, applies to a tax year or part of a tax year. The Annual Income Tax Return that must be reported annually or at the end of the tax year period is divided into two types, namely the Individual Annual Return (consisting of 3 types of forms) and the Corporate Return. Annual Income Tax Return (SPT) is a form used by taxpayers to report the calculation and / or payment of income tax, income tax objects, not income tax objects, assets and liabilities. As is known that the Tax Collection System in Indonesia uses the Self Assessment System where, the process of registering, calculating, paying and reporting Taxes is all done by the Taxpayer, so that taxpayers must report themselves to obtain an NPWP if they have met the objective and subjective requirements, taxpayers must calculate the tax to be paid in accordance with the taxpayer's business activities, taxpayers must pay the tax that should be paid by paying themselves to the State Treasury (through the Post Office or Perception Bank), and Tax Withholding / Collection by other parties and taxpayers must report all business activities in Periodic and Annual Tax Returns (SPT) according to actual conditions. For Corporate Income Tax Return must be reported at the latest on April 30th of the following tax year, so that taxpayers must immediately make and calculate their taxes from an early age, so that later there will be no errors in payment or reporting.
PENINGKATAN KAPASITAS UMKM DALAM MENENTUKAN HARGA JUAL PRODUK MELALUI PENDAMPINGAN MANAJEMEN KEUANGAN PADA UMKM DESA WARNASARI, KABUPATEN BANDUNG Dewanti, Yopy Ratna; Suryadi, Dedy; Bahri, Saepul; Solihin, Asep; Hidayat, Achmad
JURNAL ABDIMAS PLJ Vol. 5 No. 1 (2025): JURNAL ABDIMAS PLJ, Juli 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v5i1.1622

Abstract

Management is an activity in the form of planning, organizing, directing and controlling as well as decision making to maximize profits. Determining the correct product cost of a product will be able to reduce uncertainly in determining the selling price. Many UMKM actors, especially in Warnasari Village, Bandung Regency with abudant potential, manage their businesses without having basic knowledge and skills regarding good business management and financial management. This activity aims toprovide understanding and knowledge to UMKM actors about the importance of good financial management and to evaluate the determination of product cost for UMKM actors using methods in the form of socialization and training as well as discussions with UMKM actors.
ANALISIS STRATEGI PEMASARAN UNTUK MENINGKATKAN VOLUME PENJUALAN PT XYZ DENGAN MENGGUNAKAN SWOT Utami, Rahayu Tri; Dewanti, Yopy Ratna; Darmawan, Darmawan; Setiawan, Setiawan
Jurnal Ilmiah Publika Vol 9 No 2 (2021): JURNAL ILMIAH PUBLIKA
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v9i2.6477

Abstract

Penelitian ini berupa studi deskriptif, yaitu menjelaskan karakteristik masalah yang bermanfaat untuk pemecahan masalah dengan cara menganalisis faktor-faktor strategis (SWOT) dengan pendekatan penelitian ini adalah mix method, yakni menggabungkan pendekatan kuantitatif dan kualitatif sehingga bisa menentukan alternatif strategi pada PT. XYZ Tangerang. Metode yang dipakai dalam penelitian ini adalah Analisis IFAS (Internal Strategic Factors Summary) dan EFAS (External Strategic Factors Analysis Summary), Analisis SWOT dan diagram SWOT. Perhitungan matrik EFAS sebesar 3,3 dan matrik IFAS sebesar 3,13 yang kemudian digambarkan dalam analisis SWOT, maka dapat diketahui posisi PT. XYZ. Tangerang berada pada kuadran III. Faktor internal yang menjadi kekuatan yaitu Brand Image sepeda motor Honda yang dikenal luas, Produk berkualitas dan berstandar Internasional, Kuatnya layanan after sales (suku cadang) dan service, Tempat penjualan strategis, Memiliki website perusahaan, Tipe sepeda motor yang dipasarkan beragam, yang menjadi kelemahan yaitu SDM yang kurang kompeten, Tingginya turn over sales, ketersediaan unit yang masih terbatas, Team work yang kurang kuat, Kurang melakukan kegiatan promosi yang menarik, SDM belum menguasai produk knowledge. Faktor eksternal yang menjadi peluang yaitu Segmen pasar yang besar, kebutuhan akan sepeda motor setiap tahun selalu meningkat, Trend masyarakat yang masih konsumtif, Banyaknya lembaga pembiayaan (leasing), kemudahan pembelian mempengaruri minat beli, Gencarnya promosi dan inovasi pesaing, posisi kompetitif dalam pasar sangat tinggi, Situasi perekonomian yang masih belum stabil. Berdasarkan hasil analisis matriks SWOT, maka alternatif strategi yang dapat diperoleh adalah sebagai berikut: Mengadakan traning untuk SDM baru dan lama, Meningkatkan kesejahteraan karyawan.
PENGARUH PROFITABILITAS DAN KEPEMILIKAN KELUARGA TERHADAP PENGHINDARAN PAJAK (Study Kasus Perusahaan Non Keuangan Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2019) Maryam, Siti; Dewanti, Yopy Ratna
Jurnal Ilmiah Publika Vol 10 No 2 (2022): Jurnal Ilmiah Publika
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v10i1.7087

Abstract

This research aims to analyze the effectivity and contribution of Local Taxes towards Local Own-Source Revenue in DKI Jakarta Province. The effectivity and contribution show the seriosness of regional government in exploring local own-source revenue for the development and working performance of the regional government. The research employs qualitative descriptive method as research methodology which show data without any manipulaton or changes. The source of data derived from Regional Revenue Agency of DKI Jakatya Province. The results reinforced that 2018 has higher effectivity level which are 103,23% and 2019 has lower effectivity level which at 90,485. On the other hand, 2019 has higher contribution level which are 88,23% and 2017 has lower contribution level which are 83,14%.
PENGARUH PROMOSI DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA JAJANAN KAKI LIMA DI DAERAH TANGERANG MELALUI PESAN ANTAR ONLINE (GO FOOD, GRAB FOOD, SHOPEE FOOD, DAN TRAVELOKA FOOD) Zaman, Virgian Fairuz; Utami, Rahayu Tri; Dewanti, Yopy Ratna; Syafrial, Herry
Jurnal Ilmiah Publika Vol 11 No 1 (2023): Jurnal Ilmiah Publika
Publisher : Faculty of Social and Political Sciences, Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/publika.v11i1.8572

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh promosi dan harga terhadap keputusan pembelian pada jajanan kaki lima melalui pesan antar online di daerah citra raya. Penelitian ini menggunakan metode kuantitatif. Data yang digunakan berasal dari kuisioner yang berjumlah 102 responden. Metode analisis yang digunakan adalah analisis regresi linear berganda menggunakan software SPSS statistic 26 for windows. Dari hasil penelitian yang didapatkan bahwa promosi dan harga mempengaruhi keputusan pembelian pada jajanan kaki lima melalui pesan antar online. Hal ini dapat diketahui berdasarkan nilai uji T (Parsial) yang diperoleh dari nilai signifikasi sebesar 0.000. Berdasarkan hasil analisis uji F dapat diketahui bahwa Promosi (X1) dan Harga (X2) secara simultan berpengaruh terhadap Keputusan Pembelian pada jajanan kaki lima melaui pesan antar online. Hasil yang didapatkan sebesar 0.000 < 0.05.
Taxpayer Awareness as a Moderating Variable of The Influence of Tax Compliance on Tax Revenue Hardiansyah, Hardiansyah; Dewanti, Yopy Ratna; Ervina, Nelly; Nasution, Amsal; Judijanto, Loso
Innovative: Journal Of Social Science Research Vol. 5 No. 3 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i3.19317

Abstract

Abstract This research is a quantitative study with an explanatory approach, namely an approach that places the burden of proving the hypothesis on previous studies, especially the three studies mentioned above. The data in this study is secondary data obtained from the tax website go.id in the last Five years (Abdurahman 2016). The data obtained was analyzed using the PLS 4.0 smart analysis tool . The result in this article show the hypothesis that the researcher has in this study aims to analyze the effect of the Tax Compliance variable on Tax Revenue can have a positive relationship direction and a significant influence because the P-Values ​​value is positive and is below the significance level of 0.05, namely 0.004. This means that by increasing Tax Compliance, the more people pay taxes, the more tax revenues can also increase. Furthermore, in the second column, the Taxpayer Awareness variable can also moderate the effect of the Tax Compliance variable on the Tax Revenue variable because the same thing is that the -Values ​​value is positive and is below the significance level of 0.05, namely 0.000 and is more significant than direct testing 0.004. This means that if tax compliance can increase tax revenue by ninety-four percent, then moderate taxpayer awareness can increase tax revenue by one hundred percent. Keyword: Taxpayer Awareness, Tax Compliance, Tax Revenue
PENGARUH BEBAN PAJAK DAN KEPEMILIKAN ASNG TERHADAP KEPUTUSAN TRANSFER PRICING Ningsih, Harianti; Dewanti, Yopy Ratna
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.769

Abstract

Article 21 Income Tax is one type of Income Tax imposed on income in the form of salary, wages, honorarium, allowances, and other payments received or obtained by domestic individual taxpayers in connection with work or position, services, and activities. Therefore, government agencies and companies that pay employees or employees must implement the calculation of Income Tax Article 21 on the income received by their employees every month. This research was conducted at PT. Trimuda Eka Bhakty. In making this Final Project Report the author wants to know whether the application of calculation, deduction, depositing and reporting income tax article 21 for permanent employees of PT. Trimuda Eka Bhakty is in accordance  with  Taxation  Law No.  36  of  2008  concerning  Income  Tax.  This  study  uses descriptive research methods with qualitative approaches, and data collection techniques used are by observation, informants and literature. The results of this Final Project Report indicate that PT. Trimuda Eka Bhakty in the application of calculations, deductions and deposits is in accordance with the applicable provisions, while in the income tax reporting article 21 for employees there is a delay of several months so that it is not fully in accordance with the applicable tax regulations.Keywords: Article 21 Income Tax, PT. Trimuda Eka Bhakty, tax regulations
ANALISIS PENGETAHUAN DAN KEPATUHAN WAJIB PAJAK UMKM DALAM RANGKA PEMENUHAN KEWAJIBAN PEPAJAKAN PADA PELAKU USAHA UMKM DI KOPERASI BUEKA MADANI CINANGKA TAHUN 2019 Efendi, Alvian Savinanta; Dewanti, Yopy Ratna
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.943

Abstract

This purpose of this research is to determine lhe level of knowledge and compliance of micro small and medium enterprises (MSME) Taxpayers in Order to fulfill tax obligations on MSME entrepreneurs at the Bueka Madani Cooperatives, Cinangka and the understanding level of MSME Taxpayers about taxation. This research also determines the MSME Taxpayers perceptions on taxation and knowing the constraints faced by MSME Taxpayers in the context of fulfilling the tax obligations of business entities at Bueka Madani Cooperative. This study provided an explanation regarding the phenomenon of fulfilling the tax obligations of MSME business entity using primary data in the form of interviews with the cooperative and MSME Taxpayers which were processed using qualitative descriptive method. The results showed that the level of knowledge and compliance of MSME Taxpayers in fulfilling their tax obligations is still low, therefore, the understanding a n d perception level of MSME Taxpayers about taxation is still very low. The lack of knowledge of MSME taxpayers regarding registering their Tax Identification Number (NPWP), calculation and reporting of income tax for MSME business entities are obstacles to compliance for MSME taxpayers in Cinangka in fulfilling their tax obligations. Keywords: Knowledge, Compliance, Taxation of Entrepreneurs MSME in Cooperatives
ANALISIS IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK HIBURAN UNTUK MENINGKATKAN PENERIMAAN PAJAK DAERAH PADA SUKU BADAN PAJAK DAN RETRIBUSI DAERAH KOTA ADMINISTRASI JAKARTA SELATAN TAHUN 2016-2018 Puspita, Lidya Tri; Dewanti, Yopy Ratna
JURNAL LENTERA AKUNTANSI Vol. 9 No. 1 (2024): JURNAL LENTERA AKUNTANSI, MEI 2024
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v9i1.1098

Abstract

The objective of this study is to find out the implementation of Entertainment Tax Collection at the Local Tax and Retribution Agency of South Jakarta. This study used Van Meter and Van Horn theories. Entertainment Tax is any of potential sources of local income for high funds from the Indonesian Citizen bearing tax obligations. Besides, it also any of efforts in optimizing local tax revenue. This study used a descriptive qualitative research method. Result of the study identified that between year 2016-2018 the Entertainment Tax Revenue in South Jakarta experienced decrease every year. There are some obstacles in Entertainment Tax Collection and Control. So, it requires a number of steps should be taken to cope with such obstacles. Keywords: Policy Implementation, Entertainment Tax, Local Tax Revenue
Co-Authors Achmad Hidayat Bakri Bambang Hermanto Darmawan Darmawan Dedy Suryadi Efendi, Alvian Savinanta Hardiansyah Hardiansyah Judijanto, Loso Nasution, Amsal Nelly Ervina Ningsih, Harianti Puspita, Lidya Tri Saepul Bahri Setiawan Setiawan Setiawan SITI MARYAM Solihin, Asep Syafrial, Herry Utami, Rahayu Tri Zaman, Virgian Fairuz