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All Journal Sosiohumaniora EDUNOMIC : JURNAL ILMIAH PENDIDIKAN EKONOMI FAKULTAS KEGURUAN DAN ILMU PENDIDIKAN Jurnal Terapan Abdimas AKSIOLOGIYA : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Almana : Jurnal Manajemen dan Bisnis Competitive Jurnal Akuntansi dan Keuangan Jurnal Justitia : Jurnal Ilmu Hukum dan Humaniora Jurnal Ilmiah Wahana Pendidikan JURNAL LENTERA AKUNTANSI Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Innovative: Journal Of Social Science Research Jurnal Akuntansi, Keuangan dan Perpajakan
Mahpudin, Endang
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Analisis Perencanaan Pajak Untuk Meminimalkan Beban Pajak Penghasilan (Pph) Pada Pt Maju Utama Raya Indonesia Maesaroh, Siti -; Mahpudin, Endang
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 23 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10416549

Abstract

This study aims to analyze tax planning on income tax expense at PT Maju Utama Raya Indonesia. The study used a quantitative method with a descriptive approach and the number of observations on corporate income tax for PT Maju Utama Raya Indonesia for 4 years. In 2019 income tax article 25 amounted to IDR 145,026,218.00 to IDR 103,256,426.00 and previously the income tax article 29 was underpaid by IDR 7,381,351.00 to overpaid income tax of IDR 34,353,347.00. In 2020 income tax of IDR 91,064,503.00 becomes IDR 75,042,979.00, and previously the income tax article 29 was overpaid by IDR 53,961,715.00 to overpaid income tax of IDR 71,982,239.00. In 2021 income tax of IDR 93,944,590.00 becomes IDR 90,002,932.00 and previously underpaid income tax article 29 of IDR 2,880,087 became underpaid income tax of IDR 1,061,571.00. In 2022 income tax of IDR 226,489,940.00 becomes IDR 178,362,882.00 and previously underpaid income tax article 29 of IDR 132,543,349.00 became underpaid income tax of IDR 84,418,292.00. The emergence of overpaid income tax as a result of planning by making business travel expenses a deduction from gross income in accordance with Article 6 paragraph 1 of the Income Tax Law, and in 2022 Kitchen and Consumption accounts as Natura enjoyment can be included as a deduction expense for gross income which reduces expenses income tax in accordance with the latest government regulation No. 55 Year 2022. Keyword : Tax Planning, PPh, Taxes.
Pengaruh Pemahaman, Kesadaran dan Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil dan Menengah (UMKM) Iswara, Juliyawita Dwi; Mahpudin, Endang
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 25 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10427583

Abstract

One effort to help economic development is the existence of MSMEs in Indonesia. The development and development of the country will grow even more if state financing runs smoothly. One of the government's efforts so that state financing runs smoothly is that the government requires adequate sources of state financing in the country's development which is being carried out by paying taxes. The purpose of this study was to determine the effect of understanding, awareness and tax services on MSME taxpayer compliance. This study uses the entire population of Micro, Small and Medium Enterprise taxpayers registered at the Karawang Cooperative and MSME Service in 2022, namely 95,102 MSMEs. The number of samples taken from the population in this study was using Champion MSMEs, totaling 167 MSMEs. Data was obtained by distributing questionnaires to SMEs. The sample collection technique used in this study is using Non Probability Sampling with Purposive Sampling type. In partial testing the results of the study show that awareness and tax services have an effect on taxpayer compliance, while understanding has no effect on taxpayer compliance. In simultaneous testing the results of the research show that understanding, awareness, and tax services simultaneously affect taxpayer compliance. Kata Kunci : Kesadaran, Usaha Mikro, Kecil dan Menengah (UMKM), Pelayanan dan Pemahaman Perpajakan .
The Effect Of Service Quality, Taxpayer Satisfaction And Tax Penalty On Individual Taxpayer Compliance Az Zahra, Aqilah; Mahpudin, Endang
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 25 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10408857

Abstract

The purpose of this study was to determine the effect of service quality, taxpayer satisfaction and tax penalty on individual taxpayer compliance. This research was conducted in Karawang in 2023. This research used a quantitative approach. Samples taken by purposive sampling technique, with a total sample of 100 respondents. Methods of data collection related to research using a questionnaire method in the form of a statement. The results of the partial test (t) show that Service Quality, Taxpayer Satisfaction and Tax Penalty have an effect on Individual Taxpayer Compliance. The results of the simultaneous test (f) show that the independent variables have a joint effect on the dependent variable The purpose of this study was to determine the effect of service quality, taxpayer satisfaction and tax penalty on individual taxpayer compliance. This research was conducted in Karawang in 2023. This research used a quantitative approach. Samples taken by purposive sampling technique, with a total sample of 100 respondents. Methods of data collection related to research using a questionnaire method in the form of a statement. The results of the partial test (t) show that Service Quality, Taxpayer Satisfaction and Tax Penalty have an effect on Individual Taxpayer Compliance. The results of the simultaneous test (f) show that the independent variables have a joint effect on the dependent variable.
Pengelolaan Sampah Rumah Tangga di Kabupaten Karawang Mahpudin, Endang; Batu, Reminta Lumban; Nurul Putri, Zulfa Aulia
Jurnal Pendidikan Tambusai Vol. 6 No. 1 (2022): 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i1.3392

Abstract

Demi mewujudkan kebersihan lingkungan sekitar, kesadaran publik diperlukan sehubungan dengan pentingnya menjaga. Masyarakat diberi pilihan untuk memanfaatkan, namun juga memiliki kewajiban untuk menjaga dan menyelamatkan lingkungan dengan tujuan agar terus membaik dan semakin baik. Padahal, kenyataan yang kita hadapi saat ini adalah peristiwa kerusakan ekologis karena tidak adanya pertimbangan alam pada manusia. Pengabdian ini bertujuan untuk meningkatkan pengetahuan suatu masyarakat terhadap pengelolaan sampah dan pengenalan manfaat produk POCI (Pupuk Organik Cair Khusus) dari Masaro kepada kelompok tani di Palumbon Sari, Kecamatan Karawang Timur, Kabupaten Karawang. Metode yang digunakan dalam penelitian ini adalah dokumentasi Kegiatan yang dilaksanakan meliputi sosialisasi tentang pengenalan daur ulang sampah organik menjadi kompos bersama Masaro, melakukan kegiatan sosialisasi mengenai manfaat produk POCI Masaro dan melakukan praktek pembuatan kompos, serta pemanfaatan sampah menjadi produk yang bernilai ekonomi. Seluruh kegiatan yang sudah dilakukan telah berjalan dengan lancar sesuai dengan yang direncanakan sebelumnya. Kegiatan yang sudah dilaksanakan ini dapat memberikan sebuah gambaran bahwa kegiatan ini bernilai positif dan dapat menambah pengetahuan masyarakat terhadap daur ulang sampah organik menjadi kompos.
Penyuluhan tentang PPH Pasal 21 Pada PT Omron Manufacturing of Indonesia Akbar M, Nahruddien; Suhono, Suhono; Mahpudin, Endang; Paratika, Talia Laitanii
Jurnal Pendidikan Tambusai Vol. 6 No. 2 (2022): Agustus 2022
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v6i2.3868

Abstract

Pajak merupakan aspek penting dalam perekonomian indonesia karena merupakan salah satu sumber penerimaan terbesar negara, akan tetapi masalah yang banyak dialami wajib pajak saat ini dalam memenuhi kewajibannya sebagai wajib pajak adalah keterbatasannya pengetahuan mengenai ketentuan-ketentuan perpajakan, cara membayar pajak dan melaporkan SPT khususnya pada pajak penghasilan. penyuluhan ini dilakukan kepada karyawan-karyawan PT Omron Manufacturing Of Indonesia dengan tujuan untuk meningkatkan kesadaran dan kepatuhan akan pajak dan menyalurkan ilmu pengetahuan mengenai perpajakan khususnya tentang proses pelaporan PPh 21, hasil penyuluhan tersebut sangat membantu karyawan untuk menghitung dan melaporkan PPh 21 WP OP dan lebih paham tentang peraturan dan ketentuan terbaru perpajakan.
Pengaruh ROI dan DER Terhadap Tax Avoidance Berliana, Muthia; Mahpudin, Endang
COMPETITIVE Vol 5, No 1 (2021): Competitive Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/competitive.v5i1.4989

Abstract

This study aims to determine the effect of ROI (X1), and DER (X2) on simultaneous and partial tax avoidance (Y). This research uses financial statements of companies food and beverage in the (IDX) periode 2018-2020, uses 19 companies. The results show that: (1) ROI has a partial no effect on tax avoidance, (2) DER has a partial effect on tax avoidance, and (3) ROI and DER  simultaneously have an effect on tax avoidance.
Pengaruh penerapan E-SPT, pengetahuan dan sosialisasi perpajakan terhadap kepatuhan wajib pajak orang pribadi Mahpudin, Endang; Ikhsan, Sugiyanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (641.582 KB) | DOI: 10.32670/fairvalue.v5i1.2257

Abstract

The purpose of this study is to ascertain and evaluate the impact of E-SPT Implementation, Knowledge, and Socialization on Personal Taxpayer Compliance in TelukJambe Village. A questionnaire-based primary data set was used in the study, which employed quantitative methodologies. 620 persons participated in the study's population. In this study, 86 respondents made up the sample. Purposive sampling is the sampling method employed. The findings revealed that Socialization had no major impact on people's tax payer compliance, knowledge had a substantial impact, and the implementation of E-SPT had no significant impact on taxpayer compliance. E-spt, knowledge, and socialization all have an impact on tax payer compliance.
ASISTENSI PENGGUNAAN E-FILING DALAM PELAPORAN SPT TAHUNAN BAGI WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA KARAWANG Nurhidayat, Intan; Mahpudin, Endang
Jurnal Terapan Abdimas Vol 9, No 1 (2024)
Publisher : UNIVERSITAS PGRI MADIUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jta.v9i1.17024

Abstract

Abstract. Some taxpayers do not understand how to operate e-filing because the various features and menus seem complicated. Therefore, assistance in filling out and reporting the Annual SPT is needed to assist individual taxpayers in operating e-filing to submit the Annual SPT. The method applied in this service is assistance in filling out and reporting the annual SPT to WPOP located in the Karawang area with 3 (three) implementation stages, namely the technical guidance stage, the assistance implementation stage, and the evaluation stage. Around 4,102 taxpayers received assistance from the tax volunteer team to submit SPT 1770SS and SPT 1770S. This assistance was carried out offline for 2 (two) months, namely February and March 2023. To measure the success of implementing this assistance, KPP Pratama Karawang and the Tax Center FE Singaperbangsa University Karawang carried out a 2023 tax volunteer service satisfaction survey with 3 (three) indicators assessment, namely assessment of attitudes/behavior with a value scale of 94.46%, assessment of understanding of taxation with a value scale of 94.10%, and assessment of communication skills with a value scale of 94.46%. The survey results show that respondents are very satisfied with the services provided by tax volunteers in helping individual taxpayers to submit annual tax returns. Abstrak. Sebagian wajib pajak belum memahami cara pengoperasian e-filing karena berbagai fitur dan menu yang terkesan rumit. Oleh karena itu, pendampingan pengisian dan pelaporan SPT Tahunan diperlukan guna membantu wajib pajak orang pribadi dalam mengoperasikan e-filing untuk menyampaikan SPT Tahunan. Metode yang diterapkan dalam pengabdian ini adalah pendampingan pengisian dan pelaporan SPT tahunan kepada WPOP yang terletak di daerah Karawang dengan 3 (tiga) tahap pelaksanaan, yaitu tahap bimbingan teknis, tahap pelaksanaan asistensi, dan tahap evaluasi. Sekitar 4.102 wajib pajak yang mendapat pendampingan dari tim relawan pajak untuk menyampaikan SPT 1770SS dan SPT 1770S. Asistensi ini dilakukan secara luring yang dilaksanakan selama 2 (dua) bulan yaitu Februari dan Maret 2023. Untuk mengukur keberhasilan dari pelaksanaan asistensi ini, KPP Pratama Karawang dan Tax Center FE Universitas Singaperbangsa Karawang melaksanakan survei kepuasan layanan relawan pajak 2023 dengan 3 (tiga) indikator penilaian, yaitu penilaian terhadap sikap/tingkah laku dengan skala nilai 94,46%, penilaian terhadap pemahaman perpajakan dengan skala nilai 94,10%, dan penilaian terhadap kemampuan komunikasi dengan skala nilai 94,46%. Hasil survei tersebut menunjukkan bahwa responden sangat puas dengan pelayanan yang diberikan oleh relawan pajak dalam membantu wajib pajak orang pribadi untuk menyampaikan SPT Tahunan.  
Pengaruh Return on Asset, Net Profit Margin dan Biaya Operasional terhadap PPh Badan Terutang dengan Pendekatan Deskriptif & Verifikatif Saumur, Eveline Ester; Mahpudin, Endang
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 5 No 1 (2024): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v5i1.3754

Abstract

Kondisi ekonomi global yang dinamis mengharuskan seluruh negara memiliki strategi agar mampu bertahan menghadapi tekanan baik dari sisi nasional maupun internasional, begitu juga dengan Indonesia. Fokus pada penelitian ini mengambil beberapa rasio sebagai sampel variabel yakni Return on Asset, Net Profiit Margin, dan Biaya Operasional sebagai variabel bebas, dan PPh Badan Terutang pada subsektor makanan dan minuman sebagai variabel terikat. Penelitian ini bertujuan untuk mengetahui hubungan antara Return on Assets, Net Profit Margin, Biaya Operasional terhadap Pajak Penghasilan Badan Terutang pada subsektor makanan dan minuman yang terhaftar di BEI periode 2016-2022. Sampel yang digunakan pada penelitian ini berjumlah 9 perusahaan dan telah memenuhi kriteria sebelumnya. Penelitian ini menggunakan Microsoft Excel dan SPSS sebagai alat bantu analisis penelitian. Hasil dari penelitian ini mengungkapkan bahwa secara parsial Return on Assets dan Biaya Operasional berpengaruh signifikan terhadap PPh Badan Terutang, namun sebaliknya Net Profit Margin tidak berpengaruh signifikan terhadap PPh Badan Terutang. Berdasarkan Uji Simultan, diketahui hasil dari pengaruh Return on Assets, Net Profit Margin, dan Biaya Operasional secara bersama-sama berpengaruh signifikan terhadap PPh Badan Terutang dengan nilai efektifitas sebesar 65,7%, dan 34,3% lainnya dipengaruhi oleh faktor lain diluar dari variabel yang diteliti.
Natura tax di Indonesia ditinjau dari aspek sosiologi hukum dan dampaknya terhadap pengelolaan perpajakan Mahpudin, Endang; Hidayat, Udin; Nurdiana, Mardi; Hasyim, Abdul; Purwaji, Ade; Hidayat, Anwar
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 7 No. 1 (2024): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This article analyzes the application of tax on the provision of natura from the employer to employee in the aspect of legal sociology, so that it can be seen how the application of tax regulations for taxpayers. Through normative juridical analysis, the legal framework and tax provisions are analyzed based on references to the enactment of the in-kind tax. The author comes to the conclusion that tax provisions can change how the society would behave, especially taxpayers in carrying out their taxation, because taxpayers will try to carry out their obligations efficiently and avoid larger payments, thus it can also have an impact on how taxpayers carry out tax management in accordance with applicable regulations.
Co-Authors abdul hasyim, abdul Adriana, Nailah Sekar Ayu Afinda, Mia agisni, kiki - Agnia, Annisa Agustin, Widya Dwi Anggie. S, Meyliani Ayulianti, Salsabila Az Zahra, Aqilah Batu, Reminta Lumban Berliana, Muthia Dailibas, Dailibas Dewi Setiawati Eva Maria Sulastri Hari Sulistiyo Hidayat, Anwar Hidayat, Dede Anwar Hidayat, Udin Hidayat, Yosep Rahman Ikhsan, Sugianto Ikhsan, Sugiyanto Indriyani, Nova Iswara, Juliyawita Dwi Itanova, Hani Julianti, Ami Lukita, Carolyn Luluah, Desi Ayanah Lutfiyani, Amila M, Nahruddien Akbar Madjidainun Rahma Maesaroh, Siti - Mayasari Mayasari, Mayasari Nahruddien Akbar M Nasution, R Nurdiana, Mardi Nurhidayat, Intan Nurul Putri, Zulfa Aulia Pamela, Cerryantisa Paratika, Talia Laitanii Pupung Purnamasari Purwaji, Ade Putri, Ajeng Eka Rahmalia, Rani Rodiah Ramdan, Nurul Amalia Rina Maria Hendriyani Saumur, Eveline Ester Siska Liana Sohono, Suhono Suci Lestari Suhono Suhono, Suhono SULASTRI, EVA MARIA Suparno Suparno Syafi’i, Muhammad Vitaningrum, Mineva Riskawati Wahyuning Tyas, Eka Prima Wibowo, Haryanto Tri Wiguna, Andri