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All Journal Jurnal Riset Akuntansi Terpadu Jurnal Manajemen dan Bisnis PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Literasi Akuntansi Management Science Research Journal Jurnal Masyarakat Madani Indonesia Prosiding Simposium Nasional Multidisiplin (SinaMu) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Prosiding Seminar Nasional Unimus Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kreativasi: Journal of Community Empowerment
Refi Pratiwi
Universitas Sultan Ageng Tirtayasa
Religion Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Procedure for Submitting Value Added Tax (VAT) Restitution for the December 2023 Tax Period at PT CMT Afifah, Astianur Arizahro; Mulyadi , Roza; Pratiwi, Refi
Journal of Applied Business, Taxation and Economics Research Vol. 4 No. 5 (2025): June 2025
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v4i5.476

Abstract

Excess Tax occurs when the creditable input tax is greater than the output tax, the difference is an excess tax that can be compensated to the next tax period or can be submitted for refund (restitution) at the end of the fiscal year. PT CMT experienced an overpayment of Value Added Tax (VAT) in the December 2023 period and filed a restitution. The purpose of this writing is to understand how the procedure for filing Value Added Tax (VAT) restitution at PT CMT and to find out what obstacles occur during the process of filing Value Added Tax (VAT) restitution carried out by PT CMT. This writing method uses a descriptive method which aims to describe a certain fact or reality that occurs during the filing of Value Added Tax (VAT) Restitution at PT CMT which is accompanied by PT Logistax Mitratama Solusi as a tax consultant who manages and assists PT CMT's taxation. The data collection carried out is observation, interviews, literature study, and documentation. The VAT Restitution Submission Procedure at PT CMT is carried out through a process of preparation stages, implementation stages, and evaluation stages. The implementation stage of PT CMT continues to carry out the restitution procedure in accordance with applicable regulations by being accompanied and directed by the tax consultant PT Logistax Mitratama Solusi as its tax consultant so that it can receive the disbursement of its restitution funds. In the preparation stage, PT Logistax Mitratama Solusi found obstacles in the form of a lack of physical documents in the purchase attachment belonging to PT CMT.
FEB Campaign to International Travelers For Social and Culture Tourism Village in Banten Kambara, Roni; Pratiwi, Refi; Supriadi , Adih; Arisondha, Edy
MOVE: Journal of Community Service and Engagement Vol. 4 No. 4 (2025): March 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i4.479

Abstract

This activity was held to introduce Banten Culture and Tourism to foreign tourists visiting Toraja. Introducing Banten tourism to tourists, especially foreign tourists, has strategic goals in various aspects. Banten, which has a wealth of culture, history, and nature, can be an interesting destination if introduced properly.  In addition, this activity is also in order to build networks and increase exposure of tourist destinations globally.In accordance with these objectives, this activity has been carried out smoothly. Factors causing the success and smoothness of this activity include support and cooperation from various parties (stakeholders). The mission of promoting/introducing Culture and Tourism in Banten to foreign tourists was carried out well, namely being conveyed to them, the foreign tourists. It is hoped that with this activity, foreign tourists can also come to Banten, enjoy the beauty of Banten tourism, so that Banten can be more widely known.
PRODUCT AND SERVICE INNOVATION IN ENTREPRENEURSHIP BUSINESS Farida Akbarina; Farah Putri Wenang Lusianingrum; Refi Pratiwi
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 2 (2024): February
Publisher : Adisam Publisher

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

Abstract

Product and service innovation is the key to success in modern business. Companies that are able to develop innovative products or services can win the hearts of consumers, gain a competitive advantage, and remain relevant in an ever-changing market. Therefore, it is important for companies to prioritize innovation in their business strategies and involve employees in efforts to create new ideas that can produce better products and services. With continuous innovation, companies can build a brighter future in an ever-evolving business world. The method used is a literature review using an understanding of previous research data sourced from journal references on the internet relating to product and service innovation in entrepreneurial business. Based on this study, it was found that apart from product innovation, increasing consumer repurchase interest can be done by building good service quality. Each company operating in a different field will follow its own product development strategy.
Regional Retribution Collection as the uses of foreign workers at Department of Labor, Population Resettlement, and Cooperatives - Banten Province Pratiwi, Refi; Mulyanah; Puspanita, Intan; Suryani , Lusi
Management Science Research Journal Vol. 2 No. 3 (2023): August 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i3.70

Abstract

The purpose of this paper is to find out the technical collection and payment of regional fees for foreign workers at the department of labor, population resettlement, and cooveratives of Banten Province. The research method used descriptive method analysis. The data used in this paper are primary data and secondary data. The data source comes from internal data obtained from department of labor, population resettlement, and cooveratives of Banten Province. The data collection methods are interviews, documentation, observation, and literature study. The result of this research shows that the collection technique Regional fees for the use of foreign workers at the Office of Manpower and Transmigration of Banten Province are collected based on Regional Regulation of Banten Province Number 1 of 2018 which are collected using Regional Retribution Letters (SKRD) or other documents.
ARRANGEMENTS OF REGIONAL TAXES AND POST REGIONAL LEVIES APPLICATION OF LAW NUMBER 1 OF 2022 CONCERNING FINANCIAL RELATIONS BETWEEN CENTRAL GOVERNMENT AND LOCAL GOVERNMENT Pratiwi, Refi; Arisondha, Edy
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.89

Abstract

Law Number 28 of 2009 concerning Regional Taxes and Regional Levies (PDRD) has now been revoked through Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Government. Law Number 1 of 2022 is enforced in order to allocate national resources systematically The Central Government and Regional Governments in Indonesia have brought several significant changes regarding the regulation of regional taxes and regional levies. This change aims to increase the efficiency and effectiveness of regional financial management and strengthen regional autonomy This new law redefines the division of income between the central and regional governments, including the types of taxes that are a source of regional income. Regional taxes include Land and Building Tax (PBB) and Motor Vehicle Tax (PKB), while regional levies include fees for services or services provided by the regional government. Law Number 1 of 2022 is an important step in fiscal reform in Indonesia, which aims to create a better balance between the authority of the central and regional governments, while increasing efficiency and transparency in regional financial management.
ANALYSIS OF THE EFFECTIVENESS OF THE PROCEDURE FOR APPLYING MOTOR VEHICLE TAX MUTATIONS BETWEEN DISTRICTS AND CITIES AT BANTEN PROVINCES IN SAMSAT PANDEGLANG Sri Tjahjono, Mazda Eko; Pratiwi, Refi; Haryono, Selly Anggraeni; Shahida, Aufa Azwa
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.90

Abstract

The research to explore the effectiveness of Submitting Vehicle Tax Mutations Motoring between districts and cities at Banten provinces in Samsat Pandeglang can be said to be good. The research methods using the descriptive analysis to explain the procedure for applying a mutation of motor vehicle. The procedure is carried out by filling out a form, bringing the original STNK, original BPKB, bringing proof of payment PKB/BBNKB and SWDKLLJ with SKPD (regional tax assessment letter) which has been validated for the last year and bringing proof of the results physical check of the vehicle. Obstacles that occur when changing a motor vehicle's STNK and PLAT usually occur because taxpayers lose their STNK or leasing occurs, therefore they have to carry out the name transfer fees and motor vehicle tax transfers. It is concluded that the application for motor vehicle tax transfers between districts and cities at Banten provinces is the transfer of the owner's address from one province to another, which aims to clarify the identity of the vehicle
MSME Tax Socialization for Pakuncen Village Communities Pratiwi, Refi; Puspanita, Intan
MOVE: Journal of Community Service and Engagement Vol. 3 No. 5 (2024): May 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i5.343

Abstract

In the process of realizing optimal taxpayer compliance in paying taxes, of course the basic factor is the taxpayer's own awareness. Because in fact Taxpayer awareness in paying taxes is the main key to the success of government programs in increasing state income through taxes. Tax outreach for Micro, Small and Medium Enterprises (MSMEs) is very important to help business actors understand their tax obligations. The MSME Tax socialization activity is carried out. The method used in this community service is carried out in several stages. The first stage is identification to find out priority issues that will be resolved through this service. The identification stage was carried out by interviewing MSMEs in Pakuncen Village. The results of this activity introduced MSME Tax to mothers who have businesses so that residents in Pakuncen Village are aware of the importance of taxation, especially for mothers who are working hard. From this socialization there were several participants who felt enthusiastic about the introduction of this taxation because according to the participants they had never before known about the MSME Tax. This is very helpful and motivates local residents to be more active in entrepreneurship so that they can increase their tax obligations because previously socialization has been carried out, in the future there will be more sustainable assistance.
Strategi Peningkatan Daya Saing BUMDes Melalui Sertifikasi Halal dan Kesadaran Pajak Pratiwi, Refi; Utami, Fiesty
Jurnal Masyarakat Madani Indonesia Vol. 4 No. 4 (2025): November
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/6qc7y622

Abstract

BUMDes Bandung di Kabupaten Pandeglang mengalami kendala dalam mengembangkan usaha minuman kopi inovatifnya akibat masalah legalitas dan formalitas, salah satunya adalah belum adanya sertifikasi halal untuk minuman kopi segar yang dijual di kafe, serta pemahaman terhadap kewajiban perpajakan yang masih terbatas. Program pengabdian masyarakat ini bertujuan meningkatkan daya saing BUMDes melalui pendampingan terpadu yang memadukan inovasi produk dengan penyelesaian aspek legal. Metode yang diterapkan adalah pemberdayaan partisipatif, mencakup pelatihan barista, pendampingan pendaftaran NPWP, dan simulasi aplikasi halal daring. Hasil evaluasi menunjukkan peningkatan pemahaman peserta yang signifikan, dimana kategori pemahaman "tinggi" melonjak dari 10% menjadi 80%. Luaran nyata program ini antara lain: (1) terwujudnya varian baru "Kopi Pandan" hasil kolaborasi Kopi Puhu dan Lafebco Untirta; (2) terealisasinya sertifikasi halal mandiri untuk produk minuman; serta (3) tuntasnya proses pendaftaran NPWP. Program ini membangun fondasi hukum dan inovasi yang berkelanjutan bagi BUMDes.
Co-Authors Afifah, Astianur Arizahro Alifya Alegra Ayu Purnomo Aqshal Pratama Yuli Arsya Arisondha, Edy Asih Machfuzhoh Aulia, Ratna Wulan Destia Maulid Farah Putri Wenang Lusianingrum Farhan Ikhlasul Amal Farida Akbarina Fiesty Utami Haryono, Selly Anggraeni Iis Ismawati Intan Puspanita Kambara, Roni Mas Iman Kusnandar Mas Iman Kusnandar Mas Iman Kusnandar Mazda Eko Sri Tjahjono Muhamad Fakhrudin Muhammad Abduh Muhammad Abduh Mulyadi , Roza Mulyanah Mulyanah Mulyanah Mulyanah, Mulyanah Saputra, Galih Ginanjar Selly Anggraeni Haryono Shahida, Aufa Azwa Supriadi , Adih Suryani , Lusi Tri Wahyudi Tri Wahyudi Wahyudi