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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Media Mahardhika Jurnal Kreativitas PKM JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Review Pendidikan dan Pengajaran (JRPP) INTEGRITAS : Jurnal Pengabdian Community Engagement and Emergence Journal (CEEJ) Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Reswara: Jurnal Pengabdian Kepada Masyarakat GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Revenue : Jurnal Ilmiah Akuntansi International Journal of Community Service & Engagement JCA (Jurnal Cendekia Akuntansi) JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) AKM: Aksi Kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Abdimas Musi Charitas Journal of Accounting and Finance Management (JAFM) Jurnal Masyarakat Madani Indonesia Abdimas Mandalika
Meiriasari, Vhika
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA PALEMBANG ILIR TIMUR Jennie Marcella Chandra; Desitama Anggraini, Leriza; Meiriasari, Vhika
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.20020

Abstract

The study aims to analyze, find out and prove whether there is an effect of Self assessment system, Tax Audit and Tax Collection on Value Added Tax (VAT) Revenue at KPP Pratama Palembang Ilir Timur. The sampling method is an incidental method. The determination of the sample was determined using the Slovin formula, which was as many as 100 people. Data analysis using SPSS 25. The results of the study are that there is a significant influence of the Self assessment system, Tax Audit, and Tax Collection on VAT Revenue at KPP Pratama Palembang Ilir Timur with a sig f value of 0.000 < α (0.05). There is a significant influence of the Self assessment system on VAT Revenue at KPP Pratama with a sig t value of 0.000 < α (0.05). There is a significant effect of Tax Audit on VAT Revenue at KPP Pratama with a sig t value of 0.001 < α (0.05). There is a significant effect of Tax Collection on VAT Revenue at KPP Pratama with a sig t value of 0.048 < α (0.05).
PENGARUH PERSEPSI UMKM DAN PENGGUNAAN INFORMASI AKUNTANSI TERHADAP TINGKAT KEBERHASILAN UMKM KOTA PALEMBANG: SURVEI UMKM DI KOTA PALEMBANG Bakti, Melinia; Putri, Andini Utari; Meiriasari, Vhika
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.634

Abstract

This research aims to examine the influence of MSME perceptions and use of accounting information on the success rate of MSME. A total of 100 respondents were cellected by distributing questionnaires to MSMEs in the city of Palembang using the Purposive Sampling technique and the Slovin formula. The analysis used in this research is a quantitative method. The resukts if the abalysis show that partially the perception of MSMEs has a negative and significant effecton the seuccess of MSMEs in the city of Palembang with a significant value smaller than the predetermined value (0,000 < 0,05) while the use of accounting information has a significant effect on the success of MSMEs in the City of Palembang with a significant effect on the success of MSMEs in the city of Palembang (0,000 < 0,05).
Pengaruh Pemahaman Peraturan Perpajakan dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak dengan Account Representative (AR) sebagai Variabel Moderasi di KPP Ilir Timur Tsabita, Putri; Aziatul Pebriani, Reny; Meiriasari, Vhika
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1607

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pemahaman peraturan perpajakan dan tarif pajak terhadap kepatuhan wajib pajak, dengan Account Representative (AR) sebagai variabel moderasi di KPP Ilir Timur Palembang. Penelitian ini menggunakan metode kuantitatif dengan teknik analisis regresi moderasi untuk menguji hubungan antara variabel. Data diperoleh dari 100 responden yang merupakan wajib pajak di wilayah tersebut melalui kuesioner yang mengukur pemahaman peraturan perpajakan, tarif pajak, kepatuhan wajib pajak, serta efektivitas peran AR. Hasil analisis menunjukkan bahwa pemahaman peraturan perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak (? = 0,482; p < 0,05), yang berarti semakin tinggi pemahaman wajib pajak terhadap regulasi perpajakan, semakin tinggi pula tingkat kepatuhannya. Selain itu, tarif pajak juga memiliki pengaruh positif terhadap kepatuhan wajib pajak (? = 0,315; p < 0,05), menunjukkan bahwa tarif yang adil dan transparan dapat meningkatkan kepatuhan. Lebih lanjut, peran AR secara signifikan memperkuat hubungan antara pemahaman peraturan perpajakan dan kepatuhan wajib pajak (? = 0,289; p < 0,05), serta hubungan antara tarif pajak dan kepatuhan wajib pajak (? = 0,267; p < 0,05). Hal ini mengindikasikan bahwa keberadaan AR sebagai penghubung antara wajib pajak dan otoritas perpajakan mampu meningkatkan kepatuhan dengan memberikan edukasi dan asistensi yang lebih baik. Temuan ini menekankan pentingnya peningkatan literasi perpajakan serta optimalisasi peran AR dalam mendukung sistem perpajakan yang lebih efektif dan efisien. Dengan demikian, rekomendasi dari penelitian ini adalah memperkuat program sosialisasi perpajakan dan meningkatkan kualitas pelayanan Account Representative untuk meningkatkan kepatuhan pajak di Indonesia.
Efektivitas Pemungutan Pajak Sebagai Variabel Moderasi Dalam Pengaruh Kesadaran Wajib Pajak UMKM Terhadap Kepatuhan Wajib Pajak di 13 Ulu Kota Palembang Sari, Ranti Puspita; Pebriani, Reny Aziatul; Meiriasari, Vhika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3964

Abstract

This study aims to analyze the influence of tax collection effectiveness, taxpayer awareness, and their interaction on taxpayer compliance. The research adopts a quantitative approach using moderated regression analysis. Data were collected through questionnaires distributed to 82 respondents, comprising MSME taxpayers in 13 Ulu Palembang City. The independent variables in this study are tax collection effectiveness and taxpayer awareness, while the dependent variable is taxpayer compliance. The findings reveal that taxpayer awareness has a significant positive effect on taxpayer compliance, indicating that higher taxpayer awareness enhances compliance with tax obligations. Conversely, tax collection effectiveness does not show a significant impact on taxpayer compliance. Moreover, the interaction between tax collection effectiveness and taxpayer awareness does not significantly moderate their effect on taxpayer compliance. These results suggest that tax collection effectiveness does not strengthen the relationship between taxpayer awareness and compliance. The study recommends that the government improve tax service quality through staff training, effective use of information technology, and more intensive tax outreach programs. Future researchers are encouraged to explore other factors, such as tax sanctions and incentives, that may influence taxpayer compliance.
Pengaruh Pemeriksaan Pajak, Penagihan Pajak, dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Habibah, Sinta; Syalitri, Lili; Meiriasari, Vhika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3965

Abstract

This study aims to analyze the effect of Tax Audits, Tax Collection, and the Number of VAT-Registered Taxpayers (PKP) on Value Added Tax (VAT) Revenue at the KPP Pratama Sekayu. The research method used is quantitative with a descriptive and inferential analysis approach. The data used in this study was obtained from KPP Pratama Sekayu by collecting primary data through questionnaires and secondary data from related reports. Data analysis was conducted using SPSS version 26. The results show that Tax Audits do not significantly affect VAT revenue, possibly due to the low follow-up on audit results and other administrative factors. In contrast, Tax Collection and the Number of PKP significantly affect VAT revenue, with effective tax collection increasing VAT revenue. The simultaneous test (F-test) shows that, overall, the variables of Tax Audits, Tax Collection, and the Number of PKP significantly affect VAT Revenue, with an R value of 0.458, meaning that approximately 45.8% of the variation in VAT revenue can be explained by these three variables. This study recommends that KPP Pratama Sekayu improve the effectiveness of tax audits and collections and strengthen taxpayer compliance through more intensive education and outreach.
Penguatan keuangan usaha mikro perajin pewarna alam melalui pendampingan akuntansi dan strategi pengembangan bisnis pada kelompok usaha perajin di Desa Burai Meiriasari, Vhika; Pebriani, Reny Aziatul; Sari, Endah Dewi Purnama
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 3 (2025): May
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v9i3.30816

Abstract

AbstrakDesa Burai di Kecamatan Tanjung Batu, Kabupaten Ogan Ilir, Sumatera Selatan dikenal sebagai pusat kerajinan berbahan pewarna alami dengan potensi ekonomi yang besar. Meski demikian, para perajinnya masih menghadapi berbagai tantangan dalam mengembangkan usaha, khususnya dalam hal pengelolaan keuangan, pemasaran, dan permodalan. Kurangnya pemahaman tentang pencatatan keuangan menyulitkan mereka dalam mengatur arus kas dan menentukan harga produk secara tepat. Sementara itu, teknik pemasaran yang masih tradisional membatasi perluasan pasar, dan keterbatasan akses modal memperlambat pertumbuhan usaha. Program ini bertujuan untuk menguatkan keuangan usaha mikro perajin pewarna alam melalui pendampingan akuntansi dan strategi pengembangan bisnis. Metode yang digunakan meliputi pelatihan, pendampingan, dan evaluasi terhadap kelompok usaha perajin. Pelatihan akuntansi sederhana akan membantu perajin dalam memahami pencatatan keuangan dan laporan laba rugi. Strategi pengembangan bisnis akan difokuskan pada pemasaran digital, pemanfaatan media sosial, serta inovasi produk untuk meningkatkan daya saing. Selain itu, pendampingan dalam mengakses permodalan akan diberikan melalui edukasi terkait alternatif pendanaan seperti Kredit Usaha Rakyat (KUR) dan hibah usaha mikro. Hasil yang diharapkan dari program ini adalah peningkatan literasi keuangan perajin, penerapan pencatatan keuangan yang lebih baik, peningkatan omzet melalui pemasaran digital, serta peningkatan peluang akses permodalan. Dengan pendekatan ini, perajin di Desa Burai diharapkan dapat mengembangkan usaha secara lebih profesional dan berkelanjutan, sehingga mampu meningkatkan kesejahteraan ekonomi mereka dan memperkuat industri kreatif berbasis pewarna alami. Kata kunci: akuntansi usaha mikro; pewarna alam; pemasaran digital; akses permodalan; pengembangan bisnis. AbstractBurai Village in Tanjung Batu District, Ogan Ilir Regency, South Sumatra is known as a center for handicrafts made from natural dyes with great economic potential. However, the craftsmen still face various challenges in developing their businesses, especially in terms of financial management, marketing, and capital. The lack of understanding of financial records makes it difficult for them to manage cash flow and price products appropriately. Meanwhile, traditional marketing techniques limit market expansion, and limited access to capital slows down business growth. This program aims to strengthen the finances of micro businesses of natural dye artisans through accounting assistance and business development strategies. The methods used include training, mentoring, and evaluation of artisan business groups. Simple accounting training will help craftsmen in understanding financial records and income statements. Business development strategies will be focused on digital marketing, the use of social media, and product innovation to increase competitiveness. In addition, assistance in accessing capital will be provided through education related to alternative funding such as People's Business Credit (KUR) and micro business grants. The expected results of this program are an increase in financial literacy of craftsmen, the implementation of better financial records, an increase in turnover through digital marketing, and an increase in opportunities for access to capital. With this approach, artisans in Burai Village are expected to develop their businesses in a more professional and sustainable manner, so as to be able to improve their economic welfare and strengthen the creative industry based on natural dyes. Keywords: micro business accounting; natural dyes; digital marketing; access to capital; business development.
Pengaruh Sosialisasi Perpajakan, Modernisasi Sistem Dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak Badan Safitri, Della Ayu; Syafitri, Lili; Meiriasari, Vhika
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 4 (2025): May 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i4.7098

Abstract

This study was conducted to determine whether tax socialization, system modernization, and tax incentives affect corporate taxpayer compliance at KPP Pratama Ilir Barat Palembang City. This study involved 100 respondents selected through purposive sampling technique, which is a sample selection method based on certain criteria relevant to the research objectives. Data analysis uses Partial Least Square Structural Equation Modeling (PLS-SEM), which is assisted by SmartPLS 4.0 software to process and analyze data more accurately. The test results that have been carried out prove that tax socialization has a positive and significant effect on corporate taxpayer compliance with a sample average value of 0.208. System modernization also has a positive and significant effect on corporate taxpayer compliance with a sample average value of 0.333. Meanwhile, tax incentives show a positive and significant effect on corporate taxpayer compliance with an average value of 0.375. The research is expected to support the government's plan to increase corporate taxpayer compliance by optimizing a comprehensive socialization program, accelerating the modernization of the tax system, and increasing the effectiveness of providing targeted and sustainable tax incentives to encourage active participation of taxpayers.
Agresivitas Pajak di Pertambangan Batu Bara: Peran Capital Intensity dan Inventory Intensity di BEI Fahlevie, Recja; Anggraini, Leriza Desitama; Meiriasari, Vhika
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 17 No 1 (2025): GEMA: Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Lembaga Penelitian, dan Pengabdian Kepada Masyarakat (LPPM) STIE GENTIARAS Bandar Lampung dan berkolaborasi dengan Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI KAPd)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47768/gema.v17i1.202507

Abstract

Low tax compliance among companies remains a critical issue, encouraging the emergence of tax aggressiveness practices, particularly in the coal mining sector which is considered high-risk in terms of tax management. Previous studies have shown mixed results regarding the factors that affect the tax aggressiveness, such as capital intensity and inventory intensity, indicating a research gap. This study aims to examine the effect of capital intensity, inventory intensity, audit committee, and firm size towards tax aggressiveness in coal mining companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. This study uses a quantitative method with purposive sampling of 10 companies, resulting in 19 data samples. Data were analyzed using panel data regression with the help of EViews 13 software. The result shows that capital intensity and inventory intensity have a significant effect towards tax aggressiveness, while the audit committee and firm size do not. This finding implies that companies and regulators should pay greater attention to asset management and inventory planning in designing effective tax strategies. Moreover, this study can serve as a reference for future study to explore other variables that may affect tax aggressiveness behavior more comprehensively.
Efektivitas Pemungutan Pajak Sebagai Variabel Moderasi Dalam Pengaruh Kesadaran Wajib Pajak UMKM Terhadap Kepatuhan Wajib Pajak di 13 Ulu Kota Palembang Sari, Ranti Puspita; Pebriani, Reny Aziatul; Meiriasari, Vhika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3964

Abstract

This study aims to analyze the influence of tax collection effectiveness, taxpayer awareness, and their interaction on taxpayer compliance. The research adopts a quantitative approach using moderated regression analysis. Data were collected through questionnaires distributed to 82 respondents, comprising MSME taxpayers in 13 Ulu Palembang City. The independent variables in this study are tax collection effectiveness and taxpayer awareness, while the dependent variable is taxpayer compliance. The findings reveal that taxpayer awareness has a significant positive effect on taxpayer compliance, indicating that higher taxpayer awareness enhances compliance with tax obligations. Conversely, tax collection effectiveness does not show a significant impact on taxpayer compliance. Moreover, the interaction between tax collection effectiveness and taxpayer awareness does not significantly moderate their effect on taxpayer compliance. These results suggest that tax collection effectiveness does not strengthen the relationship between taxpayer awareness and compliance. The study recommends that the government improve tax service quality through staff training, effective use of information technology, and more intensive tax outreach programs. Future researchers are encouraged to explore other factors, such as tax sanctions and incentives, that may influence taxpayer compliance.
Pengaruh Pemeriksaan Pajak, Penagihan Pajak, dan Jumlah Pengusaha Kena Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Habibah, Sinta; Syalitri, Lili; Meiriasari, Vhika
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3965

Abstract

This study aims to analyze the effect of Tax Audits, Tax Collection, and the Number of VAT-Registered Taxpayers (PKP) on Value Added Tax (VAT) Revenue at the KPP Pratama Sekayu. The research method used is quantitative with a descriptive and inferential analysis approach. The data used in this study was obtained from KPP Pratama Sekayu by collecting primary data through questionnaires and secondary data from related reports. Data analysis was conducted using SPSS version 26. The results show that Tax Audits do not significantly affect VAT revenue, possibly due to the low follow-up on audit results and other administrative factors. In contrast, Tax Collection and the Number of PKP significantly affect VAT revenue, with effective tax collection increasing VAT revenue. The simultaneous test (F-test) shows that, overall, the variables of Tax Audits, Tax Collection, and the Number of PKP significantly affect VAT Revenue, with an R value of 0.458, meaning that approximately 45.8% of the variation in VAT revenue can be explained by these three variables. This study recommends that KPP Pratama Sekayu improve the effectiveness of tax audits and collections and strengthen taxpayer compliance through more intensive education and outreach.
Co-Authors Aberta, Fina Afriyani, Fauzia Afriyani, Fauziah Aji Windu Viatra Akbar, Junior Amanda, Resti Ami, Aulia Sandina Anggraini, Leriza Desitama Aziatul Pebriani, Reny Azzahirah, Diyanah Fitri Bakti, Melinia Budi Setiawan Desitama Anggraini, Leriza Dinata, Altian Emilda, Emilda Evisesti, Ulya Fadila Fadila, Fadila Fahlevie, Recja Febriansyah, Pebi Febrianti, Puspa Gumarno, Hendry Natanael Habibah, Sinta Hakim, Faradillah Jennie Marcella Chandra Kemala Ratu, Mutiara Kgs. M. Nurkholis, Kgs. M. Nurkholis Kinanti, Asih Lady Havivi, Siti Lesi Hertati, Lesi Lestari, Mutiara Cinta Lili Syafitri, Lili Mayang Sari Niker, Sutri Nisrinasari, Nisrinasari Nur Azizah Nurkholis, Kgs. M. Pebriani, Reny Aziatul Primanda, Aldi Putri , Andini Utari Putri, Adelia Hidayani Putri, Andini Utari Putri, Indria Rafika Sari Rahmahtullah, Rafifa Ramadhina, Fira Ratu, Mutiara Kemala Sabila, Nadia Safitri, Della Ayu Salsabila, Putri Selvia Saputra, Leksi Sari, Endah Dewi Purnama Sari, Ranti Puspita Sari, Tri Ayu Mei Suci Ramadhani, Suci Suwartati, Suwartati Syalitri, Lili Tripermata, Lukita Tsabita, Putri Utari Putri, Andini Zaneta, Tria Lika