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All Journal Bisnis Net : Jurnal Ekonomi dan Bisnis E-Jurnal Akuntansi TSM Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
SUMARTA, RIAN
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Computer Science & IT Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA TANGERANG Atmaja, Aurelia Putri Hadi; Sumarta, Rian
E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2166

Abstract

This research aims to analyze and obtain empirical evidence on the factors that influence taxpayer compliance, such as the modern tax administration system, tax knowledge, tax service quality, tax socialization, attitude, awareness, and tax sanctions. This study uses the object of individual taxpayers in Tangerang City. The sample used in this study was 107 respondents with data collection by distributing questionnaires through Google Forms Link. This study uses purposive sampling and uses a 4-point Linkert Scale. This study provides results that the variables of modern tax administration systems, tax knowledge, tax socialization, attitude, awareness, and tax sanctions have an effect on taxpayer compliance. While the variables of tax service quality and attitude have no effect on taxpayer compliance. This indicates that the higher the implementation of the modern tax administration system, the level of knowledge, the implementation of tax socialization, the level of awareness, and the application of tax sanctions can increase taxpayer compliance.
FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI Elisa, Elisa; Sumarta, Rian
E-Jurnal Akuntansi TSM Vol. 3 No. 4 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i4.2400

Abstract

This research aims to obtain empirical evidence regarding the influence of service quality, tax sanctions, tax knowledge, taxpayer awareness, tax socialization, financial conditions, and e-billing implementation on the compliance of individual taxpayers. The subjects of this study are individual taxpayers registered in the DKI Jakarta area. The sampling method employed in this research is purposive sampling, with a total of 91 respondents. The results of this study indicate that the variables of service quality, tax knowledge, taxpayer awareness, and tax socialization have an impact on the compliance of individual taxpayers. Meanwhile, tax sanctions, financial conditions, and e-billing implementation do not affect the level of compliance of individual taxpayers.
Pelatihan Pajak Penghasilan (PPh) Pasal 21/26 Febrianti, Meiriska; Sumarta, Rian; Njit, Tjhai Fung; Ponziani, Regi Muzio; Soegijanto, Cleophila M.G.T; Nisa, Shella Khoirun
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 4 No. 1 (2025): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/xr5nyn70

Abstract

This community service activity aimed to enhance students’ understanding of Income Tax (PPh) Articles 21 and 26 as well as their calculation in accordance with the latest regulations. The training was conducted on January 15, 2025, at SMK Pelita IV Jakarta and attended by approximately 180 students from various majors. The method of implementation included lectures, case studies, and interactive discussions led by qualified tax practitioners. The materials covered the legal basis of Articles 21 and 26, taxable and non-taxable income, withholding agents and recipients, taxpayers’ obligations, tax calculation based on Article 17 rates, and the application of the Monthly Effective Rate (TER). The results revealed that participants were able to understand fundamental taxation concepts, distinguish income components, and calculate Income Tax systematically. Moreover, the activity fostered awareness of the importance of tax compliance from an early age, equipping students with applicable tax literacy for their future careers. Therefore, this training successfully improved participants’ taxation competence and contributed to developing a young generation that is tax-conscious and compliant with Indonesia’s taxation regulations.
EVALUASI PENERAPAN PAJAK PERTAMBAHAN NILAI ATAS AGUNAN YANG DIAMBIL ALIH (PPN AYDA) DI PT BPR KARYA BAKTI SEJAHTERA Kumala, Ratih; Sumarta, Rian; Hidayatullah, Eka Nur
Bisnis-Net Vol 8, No 2: DESEMBER 2025
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v8i2.7894

Abstract

Foreclosed Assets (AYDA) refer to assets acquired by banks from debtors who have defaulted on their credit obligations, and such transfers are subject to Value Added Tax (VAT). The implementation of VAT on AYDA has significant implications for the banking sector, particularly in terms of income and operational costs. This study aims to evaluate the implementation of VAT on AYDA at PT BPR Karya Bakti Sejahtera. The research employs a descriptive qualitative method. The results indicate that while the bank has established standards and procedures for implementing VAT on AYDA, the actual implementation remains inconsistent. This is evidenced by the fact that out of four AYDA transactions, only one was properly subjected to and reported for VAT. Additional challenges include limited technical understanding, unintegrated recording systems, and the diverse nature of collateral assets. Nevertheless, the bank has undertaken corrective measures through staff training, SOP revisions, and the enhancement of its information systems.
Co-Authors Atmaja, Aurelia Putri Hadi Elisa Elisa FEBRIANTI, MEIRISKA Hidayatullah, Eka Nur Kumala, Ratih Nisa, Shella Khoirun NJIT, TJHAI FUNG Regi Muzio Ponziani Soegijanto, Cleophila M.G.T