Articles
<![CDATA[Inklusi Pajak PP No. 23 Tahun 2018 PPh Final Bagi UMKM Ciracas ]]>
<![CDATA[Dyah Pita Sari, Ratna Hindria]]>;
<![CDATA[Nugraheni, Ranti]]>;
<![CDATA[Miftah, Munasiron]]>
<![CDATA[ DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[Politeknik Negeri Madiun ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.32486/jd.v4i2.463
<![CDATA[Saat ini perkembangan jumlah Usaha Mikro, Kecil, dan Menengah (UMKM) semakin meningkat, mencapai 60 juta di seluruh wilayah Indonesia. UMKM sendiri bertujuan untuk menumbuhkan dan mengembangkan usahanya dalam rangka membangun perekonomian nasional berdasarkan demokrasi ekonomi yang berkeadilan.Perkembangan pesat jumlah UMKM di Indonesia saat ini ternyata tidak selaras dengan jumlah penerimaan pajak dari UMKM. Kesadaran dan kepatuhan pajak juga menjadi salah satu penyebab masih kecilnya penerimaan pajak dari sektor UMKM. Pengetahuan mengenai perpajakan masih kurang dipahami oleh para pelaku UMKM. Penting adanya pemahaman aturan tentang pajak final untuk penghasilan bruto tertentu berikut juga teknis perpajakannya. Kecamatan Ciracas merupakan salah satu kecamatan yang ada di Wilayah Jakarta Timur. UMKM di wilayah Ciracas cukup banyak dan berada di bawah pengawasan Suku Dinas Koperasi dan Usaha Kecil Menengah serta perdagangan di wilayah Jakarta Timur. Para pelaku UMKM di Ciracas masih belum memahami tentang pajak final untuk penghasilan bruto tertentu yang seharusnya telah dipahami oleh mereka selaku wajib pajak. Berdasar permasalahan di atas, kami tim pengabdi ingin memberikan sosialisasi dan penjelasan bagi para pelaku UMKM di Ciracas terkait implementasi atas dikeluarkannya PP No 23 tahun 2018 tentang Pajak Penghasilan atas Penghasilan dari Peredaran Bruto Tertentu sebagai pengganti atas PP No 46 Tahun 2013. Dengan adanya kegiatan ini diharapkan mampu memberikan sumbangsih bagi pemerintah dalam upaya meningkatkan pendapatan pajak serta mendukung program yang digalakkan oleh Direktorat Jenderal Pajak (DJP) agar pemahaman bagi para wajib pajak semakin baik dan hal tersebut dapat berdampak pada tingkat kepatuhan wajib pajak.Kata kunci—UMKM, Pajak Final ]]>
<![CDATA[The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality ]]>
<![CDATA[Nasuci, Kinanti Putri]]>;
<![CDATA[Sari, Retna]]>;
<![CDATA[Sari, Ratna Hindria Dyah Pita]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37641/jiakes.v8i3.391
<![CDATA[This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation]]>
<![CDATA[Penyusunan Laporan Keuangan Sebagai Pendukung Pengembangan Permodalan UMKM yang Tergabung dalam WPMI ]]>
<![CDATA[Masripah Masripah]]>;
<![CDATA[Dianwicaksih Arieftiara]]>;
<![CDATA[Retna Sari]]>;
<![CDATA[Ratna Hindria Dyah Pita Sari]]>
<![CDATA[ COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 1 No. 2 (2021): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (705.698 KB)
|
DOI: 10.59141/comserva.v1i2.8
<![CDATA[Wanita Pengusaha Muslimah Indonesia (WPMI) adalah suatu organisasi yang menjadi wadah para pelaku UMKM dan dikelola oleh wanita yang tersebar di seluruh Indonesia. Salah satu kendala yang dialami para anggota WPMI dalam menjalankan usahanya adalah sulitnya perolehan modal dalam upaya mengembangkan usaha mereka. Untuk itu, perlu adanya suatu platform yang dapat menjadi mediator antara UMKM dengan para investor sehingga dapat membantu permodalan usaha UMKM. Agar para investor dapat memahami kinerja pengusaha, maka para pelaku UMKM harus dapat menyajikan laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan (SAK) EMKM. Laporan keuangan ini nantinya dapat menunjukkan bagaimana pengelolaan keuangan UMKM sebagai bahan penilaian dari para calon investor. Selain itu, laporan keuangan yang telah disusun dapat juga digunakan sebagai landasan dalam upaya menjalankan kewajiban perpajakannya. Solusi yang ditawarkan oleh pengabdi adalah pelatihan penyusunan laporan keuangan berdasarkan SAK EMKM dan seminar bersama OperBisnis sebagai salah satu mediator antara pelaku UMKM dengan calon investor dalam mendukung permodalan.]]>
<![CDATA[Tax Aggressiveness of Manufacturing Companies Listed on Indonesia Stock Exchange for the 2018-2020 Period ]]>
<![CDATA[Lilis Kamilah]]>;
<![CDATA[Ratna Hindria Dyah Pita Sari]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33258/birci.v5i3.6811
<![CDATA[The present study aims to examine and determine the effect of executive compensation, executive Characteristics, and the audit committee on tax aggressiveness (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) for 2018-2020 period). The population comprises of 193 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period with a sample consisting of 47 companies. The samples were selected using purposive sampling with quantitative research technique and panel data. The data were analyzed using a multiple regression technique in STATA 16 version. The measurements of tax aggressiveness include Conforming Tax Avoidance and non-Conforming Tax Avoidance. The results showed that executive Characteristics and executive compensation had a negative impact on tax aggressiveness as measured by conforming tax avoidance. Meanwhile, audit committee had no impact on tax aggressiveness as measured by Conforming Tax Avoidance. Executive compensation had a positive impact on tax aggressiveness as measured by non-conforming tax avoidance, and audit committee had a negative impact on tax aggressiveness. However, executive Characteristics had no impact on tax aggressiveness as measured by Non-Conforming Tax Avoidance.]]>
<![CDATA[The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality ]]>
<![CDATA[Kinanti Putri Nasuci]]>;
<![CDATA[Retna Sari]]>;
<![CDATA[Ratna Hindria Dyah Pita Sari]]>
<![CDATA[ Jurnal Ilmiah Akuntansi Kesatuan Vol 8 No 3 (2020): JIAKES Edisi Desember 2020 ]]>
Publisher : <![CDATA[Institut Bisnis dan Informatika Kesatuan ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37641/jiakes.v8i3.391
<![CDATA[This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018. The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation]]>
<![CDATA[Pemberdayaan Pengusaha Batik sebagai Penggerak Perekonomian di Desa Pabean Udik Kabupaten Indramayu ]]>
<![CDATA[Ratna Hindria Dyah Pita Sari]]>;
<![CDATA[Erna Hernawati]]>;
<![CDATA[Masripah Masripah]]>;
<![CDATA[Praptiningsih Praptiningsih]]>
<![CDATA[ IKRA-ITH ABDIMAS Vol 6 No 1 (2023): IKRAITH-ABDIMAS Vol 6 No 1 Maret 2023 ]]>
Publisher : <![CDATA[Universitas Persada Indonesia YAI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.37817/ikra-ithabdimas.v6i1.2386
<![CDATA[The batik entrepreneurs in Pabean Udik Village are not optimal in developing their businessbecause of problems related to production and marketing. Entrepreneurs do not understand theexact capital cost calculation system and have not made financial reports that are in accordancewith accounting rules. This causes the determined selling price to often experience errors indetermining the cost of goods sold (COGS) which has an impact on the amount of gross profit. Inaddition, batik entrepreneurs do not pay attention to product marketing techniques, and do not evenhave a special concept in packaging their products. Based on the initial visit of the communitydedication team, the fact that the craftsmen only use plastic bags in packaging their products.However, this seems to be due to the fact that batik entrepreneurs have just risen since their businesshas decreased due to the Covid-19 pandemic. So they focus their business capital on product rawmaterials, not for packaging. Entrepreneurs also do not conduct online promotions or sales to invitebuyers. They only market by word of mouth and maintain their customers. With these problems, apersuasive approach and training are needed that are easily understood by batik entrepreneurs withall their limitations so that the services they carry out provide progress for the business managementsystem for batik entrepreneurs in Pabean Udik Village. The method of implementing this serviceconsists of surveys, interviews, and observations. Economic empowerment is carried out by trainingbatik entrepreneurs in Pabean Udik Village regarding basic accounting, introduction of quality raw materials, attractive product design and selling, as well as business digitization with training on theuse of marketplaces. With this training, it is hoped that batik entrepreneurs can apply the knowledgegained and be useful for the implementation of their business operations]]>
<![CDATA[Tax Avoidance: Analisis Earnings Mangement dan Capital Intensity dimoderasi Sales Growth ]]>
<![CDATA[Ratna Hindria Dyah Pita Sari]]>;
<![CDATA[Ahmad Rifaldi]]>
<![CDATA[ JRAK: Journal of Accounting Research and Computerized Accounting Vol 13 No 2 (2022): JRAK: Jurnal Riset Akuntansi & Komputerisasi Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45 ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33558/jrak.v13i2.4578
<![CDATA[Abstract This research is motivated by a decrease in the realization of taxes received in Indonesia in the 2017-2019 period. The decrease in tax realization is indicated by the existence of tax avoidance actions carried out by companies, especially in manufacturing companies that have been listed on the Indonesia Stock Exchange by adding fixed assets and earnings management, so that it can be formulated that how the influence of earnings management and capital intensity on tax avoidance is moderated by sales growth. This study aims to examine the effect of earnings management and capital intensity on tax avoidance with sales growth as a moderating variable. This study uses a sample, namely manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling technique used in this study, namely the purposive sampling method with the acquisition of a sampling of 123 samples. The data analysis technique used in this study uses multiple regression analysis and moderation regression analysis with results showing that earnings management and capital intensity have a significant effect on tax avoidance. Meanwhile, sales growth cannot moderate earnings management and capital intensity on tax avoidance. Kata Kunci :]]>
<![CDATA[Literature Reviews of Internal Aspects of Individual Taxpayers That Influence Tax-Paying Compliance ]]>
<![CDATA[Dyah Pita Sari, Ratna Hindria]]>
<![CDATA[ Syntax Literate Jurnal Ilmiah Indonesia ]]>
Publisher : <![CDATA[CV. Ridwan Publisher ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (141.512 KB)
|
DOI: 10.36418/syntax-literate.v6i12.5052
<![CDATA[Studies on individual taxpayer compliance have been carried out. Several internal factors from within the taxpayer can affect taxpayer compliance. In this study, researchers will identify any internal factors affecting taxpayer compliance in paying taxes. Researchers reviewed 20 articles related to internal factors that can affect tax compliance. Such internal factors include tax morale, education level, income level, age, and gender. According to the 20 articles, there are still inconsistencies. Several studies have stated that these internal factors affect taxpayer compliance. Another study states that the internal factors did not affect taxpayer compliance.]]>
<![CDATA[Impact of Implementing Revenue Recognition Based on Psak 72 in the COVID-19 Pandemic Period ]]>
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>;
<![CDATA[Ratna Hindria Dyah Pita Sari]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 1 No. 10 (2022): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1525.032 KB)
|
DOI: 10.59141/jrssem.v1i10.179
<![CDATA[This study was conducted to determine the effect of the application of PSAK 72 as well know as Revenue from contracts with customers. Financial performance using profitability ratios, which is proxied by Return on Assets. In this study, financial performance variables are used to find out more about companies implementing PSAK 72 during the covid 19 pandemic. The objects in this study are companies in the retail, telecommunications, real estate and contractor sectors listed in the IDX-Industrial Classification. The sample was selected using a purposive sampling technique so that the sample obtained was 127 samples during 2020 solely. The software or tool used to test the hypothesis is SPSS version 26. The results of this study result is There is no effect of the application of PSAK 72 in financial performance as measured by profitability ratios. although the implementation of PSAK 72 shows no significant (negative) effect, however, the company has made efforts to prepare for the implementation of PSAK 72 in 2019 by organizing training for its employees and evaluations before finally implementing PSAK 72. Thus, that the implementation of 72 does not have a completely have no on the company's financial performance, this is because the implementation PSAK 72 coincided with the Covid-19 pandemic which also caused the company's revenue to decrease.]]>
<![CDATA[Tax Morale: Kesadaran Pajak Generasi Muda sebagai Wujud Bela Negara ]]>
<![CDATA[Ratna Hindria Dyah Pita Sari]]>;
<![CDATA[Ayunita Ajengtiyas Saputri Mashuri]]>
<![CDATA[ Syntax Literate Jurnal Ilmiah Indonesia ]]>
Publisher : <![CDATA[Syntax Corporation ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (532.119 KB)
|
DOI: 10.36418/syntax-literate.v7i5.7125
<![CDATA[Penelitian ini bertujuan untuk menguji bagaimana tax morale generasi muda Indonesia dalam memenuhi kewajiban perpajakannya pada saat generasi muda telah memenuhi syarat sebagai wajib pajak orang pribadi. Pada penelitian ini, menggunakan metode survey dengan sampel mahasiswa Strata 1 pada UPN Veteran Jakarta, UPN Veteran Yogyakarta, dan UPN Veteran Jawa Timur. Jumlah sampel penelitian adalah 499 mahasiswa dengan Teknik pemilihan sampel acak. Hasil penelitian menunjukkan bahwa norma sosial dan kepercayaan kepada pemerintah berpengaruh terhadap tax morale generasi muda. Hasil ini bertolak belakang dengan keadilan pajak tidak mampu mempengaruhi tax morale generasi muda.]]>
