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All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Bisnis Net : Jurnal Ekonomi dan Bisnis Assoeltan: Indonesian Journal of Community Research and Engagement Jurnal Sistem Informasi, Akuntansi dan Manajemen JAMBIS : Jurnal Administrasi Bisnis Jurnal Ilmu Administrasi Publik BISMA: Bimbingan Swadaya Masyarakat
Kumala, Ratih
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Penanaman Mangrove di Lagoi Bintan sebagai Upaya Perlindungan Wilayah Pesisir Tiolina Evi; Kumala, Ratih; Wuri Septi Handayani; Meifida Ilyas
Assoeltan: Indonesian Journal of Community Research and Engagement Vol. 1 No. 3 (2023): Indonesian Journal of Community Research and Engagement
Publisher : Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/assoeltan.v1i3.169

Abstract

Mangrove forests are one of the most comfortable places for several types of living creatures. This service aims to strengthen the protection of coastal area ecosystems and restore mangrove forest habitat in the country. This service method uses the Participatory Rural Appraisal (PRA) Model which is used in community service activities, prioritizing community empowerment to participate in Mangrove planting activities in Lagoi Bintan. This activity is a collaboration of the peak event of national mangrove planting activities simultaneously in 370 locations in 37 provinces in Indonesia and is carried out in two main series, namely the direct opening via Vicon (Video Conference) by the President of the Republic of Indonesia Ir. H. Joko Widodo (Jokowi) was then followed by planting mangroves simultaneously by all activity participants. The result of this service is that the national mangrove planting program has had a measurable positive impact in mitigating the risk of natural damage and developing the local economy throughout Indonesia, especially the Lagoi Bintan area. It is hoped that it can be an example of how environmental preservation can go hand in hand with sustainable development, preserving natural resources while improving community welfare. So, planting mangroves in Lagoi Bintan is not only an environmental conservation effort, but also a strategic step to improve the economic welfare of the local community.
PENGARUH PERAN WHISTLEBLOWING SYSTEM DALAM PENEREAPAN DIGITALISASI DAN PENGAWASAN PAJAK TERHADAP KEPATUHAN WAJIB DI KANTOR DIREKTORAT JENDRAL PAJAK Kumala, Ratih; Janah, Anis Miftahul
Jurnal Ilmu Administrasi Publik Vol. 5 No. 3: Mei 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i3.4825

Abstract

This study aims to determine the role of the whistleblowing system in implementing tax digitalization and supervising taxpayer compliance. This study uses a quantitative method. The population is taxpayers who have used the whistleblowing system website. The sampling technique is saturated samples or non-probability sampling, and 100 respondents were obtained. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used is multiple linear regression analysis. The hypothesis testing design used is the normality test, multicollinearity test, heteroscedasticity test, f-test, t-test, and coefficient of determination. Based on the results of the conducted tests, the following research findings emerged: 1) The whistleblowing system plays a positive and significant role in enhancing taxpayer compliance in the context of digitalization. 2) Tax supervision also has a positive and significant effect on taxpayer compliance. Based on the results of the tests conducted, the following research results were found: 1) the role of the whistleblowing system in the implementation of digitalization has a positive and significant effect on taxpayer compliance, 2) tax supervision has a positive and significant effect on taxpayer compliance
Enhancing Financial Management Practices of Small and Medium Enterprises (SMEs) through the SI-APIK Application: A Community Service Approach in Jakarta Sofyan, Mohammad; Kumala, Ratih
Bisma : Bimbingan Swadaya Masyarakat Vol. 6 No. 4 (2024): October 2024
Publisher : STAI Miftahul ULa Nganjuk

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59689/bisma.v1i1.151

Abstract

This community service program aimed at enhancing the financial management practices of Small and Medium Enterprises (SMEs) in Jakarta through the SI-APIK application. The program addressed the challenges SMEs face in managing their finances by providing targeted training and hands-on use of the SI-APIK application, designed to help businesses maintain accurate financial records in accordance with SAK-EMKM standards. The intervention resulted in a significant improvement in financial literacy, with 75% of participants gaining a clear understanding of financial reporting standards. Furthermore, 90% of the SMEs adopted the SI-APIK application for regular financial transaction recording, and 60% of participants reported improved access to financing due to more transparent financial documentation. The study demonstrated that digital financial tools, when combined with financial literacy training, can significantly enhance the financial management capabilities of SMEs, contributing to better decision-making, business growth, and financial sustainability. The study also identified areas for improvement, including the need for ongoing digital literacy training and follow-up support to ensure long-term adoption of digital tools.
PENGARUH MANAJEMEN LABA DAN TAX PLANNING TERHADAP PAJAK PENGHASILAN BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022 Kumala, Ratih; Bongnathan, Michelle Brigita
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4917

Abstract

The purpose of this study is to determine the extent of the influence of earnings management and tax planning on corporate income tax payable. The population used in this study is the Manufacturing Companies in the Miscellaneous Industrial Sector listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The research method used is descriptive quantitative, with the sample determined using purposive sampling, resulting in a sample of 8 companies based on predetermined criteria with the assistance of Eviews software version 12. A total of 24 data points will be tested using descriptive statistical tests, classical assumption tests, and hypothesis testing. The results of this study indicate that earnings management does not affect corporate income tax payable, tax planning does not affect corporate income tax payable, and collectively, earnings management and tax planning do not affect corporate income tax payable.
Potensi Penerimaan Pajak Galian Golongan C Dikabupaten Melawi Tahun 2020-2022 Oktavia, Maylanda Fitri; Kumala, Ratih
Jurnal Ilmu Administrasi Publik Vol. 4 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i2.3734

Abstract

Tax plays a vital role in supporting national income. Taxes can be utilized for developmental purposes to support the governance of their respective regional administrations; wherein local governments are entitled to levy Local Taxes and Regional Levies on all Taxpayers within their jurisdictions. This study aims to identify and analyze the Potential Tax Revenue of Category C Excavation Tax in Melawi District for the years 2020-2022. It also aims to identify the obstacles faced and efforts made to overcome these obstacles in realizing the potential revenue from Category C excavation tax. This research utilizes a qualitative descriptive research method. The research is conducted at the Melawi District Revenue Agency Office. Data collection is carried out through observation, interviews, and documentation. The results of the study show that the Potential Tax Revenue of Category C Excavation Tax in Melawi District for the years 2020-2022 has been reasonably good, but the potential excavation remains underutilized. In 2020, the revenue realization was 21.19%, amounting to IDR 1,208,104,004. In 2021, it was 43.36%, amounting to IDR 2,916,126,980, and in 2022, it was 43.11%, amounting to IDR 3,004,415,661. The potential tax revenue over the past 3 years has been underutilized due to a lack of taxpayer awareness in reporting their taxes. To address these obstacles, efforts can be made by providing public awareness campaigns, enhancing the knowledge and skills of human resources through training, technical guidance, and other means.
Analisis Implementasi Pemungutan Ppn Atas Transaksi Digital Di Indonesia Dalam Rangka Peningkatan Penerimaan Pajak Imaniar, Emita Ika; Kumala, Ratih
Jurnal Ilmu Administrasi Publik Vol. 4 No. 5: September 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i5.4212

Abstract

Currently the Directorate General of Taxes needs a special strategy to collect revenue from the tax sector, because the impact of the COVID-19 pandemic has also attacked the economic sector and contracted income from several other business sectors, so that the DJP has lost some potential tax revenue from sectors affected by the pandemic. So it is necessary to expand other tax bases which could provide potential state revenue. The Minister of Finance responded freely to the situation where foreign digital companies enjoyed a significant market presence in Indonesia, supported by the COVID-19 pandemic situation which encouraged people to actively utilize digital technology to meet their daily needs. The aim of this research is to analyze the implementation of VAT collection on digital transactions in Indonesia. Implementation of policies  Digital VAT collection is analyzed using Charles Edward III's theory, using four indicators of successful policy implementation, namely communication, resources, disposition/attitude of implementers and organizational structure. Apart from that, researchers also analyzed the obstacles and efforts in implementing digital VAT collection policies in Indonesia. The research method used is a qualitative approach with descriptive research type. Data collection techniques in this research were literacy studies, interviews and documentation. The results of this research explain that the implementation of the VAT collection policy on digital transactions in Indonesia has gone quite well based on the four indicators in George Charles Edward III's theory. This success is proven by the realization of state revenue from PMSE VAT collection of 8.1 trillion rupiah in a 2 year period, from August 2020 to August 2022. Apart from that, the Directorate General of Taxes is also still committed to remaining active in collaborating by appointing PMSE business actors. as a collector. Regarding obstacles, DJP faces several obstacles in implementing this policy, but continues to strive to overcome existing obstacles.
Pengaruh Pengetahuan Pajak, Tingkat Kesadaran Wajib Pajak, Kualitas Pelayanan Dan Penerapan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor Roda Dua (Studi Kasus Samsat Jakarta Timur) Tahun 2020-2023 Shifa, Rizkia; Kumala, Ratih
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4410

Abstract

This study aims to determine the effect of tax knowledge, the level of awareness of taxpayers, service quality, and the application of tax sanctions on the compliance of two-wheeled motorized vehicle taxpayers at the East Jakarta SAMSAT Office. This study uses quantitative methods and through distributing questionnaires to 100 respondents who are registered as two-wheeled motorized vehicle taxpayers at SAMSAT East Jakarta. The sample used is Sample Random Sampling. The data analysis technique uses multiple regression analysis. The results of this study indicate that tax knowledge has no positive and significant effect on taxpayer compliance by 28.1%. The level of taxpayer awareness has a positive and significant effect on taxpayer compliance by 37.7%. Service quality has a positive and significant effect on taxpayer compliance by 32.4% and the application of tax sanctions has no positive and significant effect on taxpayer compliance by 17.1%. Tax Knowledge, Taxpayer Awareness Level, Service Quality and Application of Tax Sanctions have a positive and significant effect on Taxpayer Compliance for Two Wheeled Motorized Vehicles by 44.6% while the remaining 66.4% is influenced by other factors not examined in this study
IMPLEMENTASI PROGRAM KELAS PAJAK SEPUTAR E- FAKTUR DAN PKP “KANG KASEP DALAM RANGKA MENINGKATKAN KEPATUHAN PENGUSAHA KENA PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA BEKASI UTARA Harjo, Dwikora; Aprianti, Nur; Kumala, Ratih
JAMBIS : Jurnal Administrasi Bisnis Vol. 4 No. 2: April 2024
Publisher : JAMBIS : Jurnal Administrasi Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jambis.v4i2.3980

Abstract

The evolving taxation system at the North Bekasi Primary Tax Office has led to the creation of the Tax Class Program on E-Invoice and Taxable Entrepreneur "Kang Kasep" aimed at enhancing the tax compliance of taxable entrepreneurs who are not yet fully aware of their rights and obligations in the reporting and payment of periodic VAT, thereby reducing the issuance of Tax Invoices and providing certainty to taxable entrepreneurs. This research aims to discover and analyze the implementation of the Tax Class Program on E-Invoice and Taxable Entrepreneur "Kang Kasep" in enhancing tax compliance among itaxable entrepreneurs at the North Bekasi Primary Tax Office, as well as the obstacles and efforts in implementing the Tax Class Program on E-Invoice and Taxable Entrepreneur "Kang Kasep" This research employs a descriptive qualitative research method. Data collection methods include interviews. observations, and documentation. The author utilizes the Policy Implementation Theory according to Van Metter & Van Horn (Mulyadi, 2015 72). The results indicate that the Tax Class Program on E-Invoice and Taxable Entrepreneur "Kang Kasep" has been running quite optimally although there are still challenges with taxable entrepreneurs who are not yet aware of the "Kang Kasep" Tax Class Program Additionally some taxable entrepreneurs still require more extensive socializationregarding the implementation of this program.
Potensi Pengenaan Pajak Pertambahan Nilai Atas Transaksi E-Commerce Pada Pelaku UMKM Di Kecamatan Bekasi Utara Kota Bekasi Kumala, Ratih; S. Pentanurbowo; Mahrani , Firdha
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 3 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (September 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v2i3.382

Abstract

Kemajuan teknologi yang semakin berkembang pesat membuat masyarakat mulai beralih untuk menggunakan media e-commerce dalam berbelanja. Dengan meningkatnya jumlah transaksi melalui e-commerce dan banyaknya jumlah pelaku UMKM menyebabkan besarnya potensi pengenaan pajak. Salah satunya adalah pengenaan PPN atas transaksi e-commerce. Tujuan penelitian ini adalah untuk mengetahui potensi atas transaksi e-commerce pada pelaku UMKM di Kecamatan Bekasi Utara Kota Bekasi. Metode penelitian yang digunakan adalah deskriptif kualitatif. Data yang digunakan dalam penelitian ini diperoleh secara langsung dari Dinas Koperasi dan UKM Kota Bekasi. Hasil penelitian ini menunjukkan bahwa Kecamatan Bekasi Utara di Kota Bekasi memiliki potensi yang sangat besar untuk pengenaan PPN atas transaksi e-commerce ini. Namun, dalam penerapannya masih dijumpai beberapa hambatan yaitu, kurangnya sosialisasi yang diberikan oleh pihak kantor pelayanan pajak dan kurangnya pengetahuan pelaku UMKM terhadap perhitungan, pembayaran serta pelaporan pajak. Upaya yang harus dilakukan yaitu pihak regulator lebih giat dalam memberikan sosialisasi kepada masyarakat agar peraturan ini dapat diimplementasikan.
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 Aprianti, Nur Arfan Ikhsan, Arfan Bongnathan, Michelle Brigita Harjo, Dwikora Hidayat, Syahrijal Hidayatullah, Eka Nur Imaniar, Emita Ika Janah, Anis Miftahul Lubis, Putri Kemala Dewi Mahrani , Firdha Meifida Ilyas Mohammad Sofyan Oktavia, Maylanda Fitri S. Pentanurbowo Shifa, Rizkia SUMARTA, RIAN Tiolina Evi Wuri Septi Handayani