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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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Journal : JURNAL LENTERA AKUNTANSI

 1 
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