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All Journal Jurnal Ilmiah Tata Sejuta STIA Mataram Jurnal Abdimas Sangkabira JURNAL ILMIAH GLOBAL EDUCATION East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat
Nabila, D. Tialurra Della
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Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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MENAKAR BIAYA LINGKUNGAN AKIBAT AKTIVITAS PENDAKIAN WISATAWAN DI GUNUNG RINJANI Suryantara, Adhitya Bayu; Hudaya, Robith; Kartikasari, Nungki; Nabila, D. Tialurra Della
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 3 (2023): Edisi September - Desember 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i3.3406

Abstract

Setiap tahun berton-ton sampah terbuang di Gunung Rinjani yang berasal dari aktivitas pendakian para wisatawan. Hal tersebut menyebabkan kerusakan baik secara fungsi maupun estetika pada Gunung Rinjani. Sehingga perlu untuk dikaji lebih jauh biaya lingkungan yang terjadi di Gunung rinjani akibat aktivitas para pendaki tersebut. Penelitian ini bertujuan untuk menghitung biaya lingkungan yang terjadi atas aktivitas pendakian Gunung Rinjani dengan menggabungngkan pendekatan biaya kualitas. Objek penelitian adalah Balai TNGR, Pemerhati lingkungan, dan Aktivis Lingkungan yang terlibat dalam kegiatan penanggulangan kerusakan lingkungan Gunung Rinjani. Penelitian ini merupakan penelitian metode campuran yang dilaksanakan selama 3 bulan mulai dari bulan Juli hingga bulan September. Berdasarkan hasil penelitian diketahui bahwa biaya lingkungan yang terjadi atas aktivitas pendakian di Gunung Rinjani sebesar Rp 673,000,000 untuk tahun 2019, Rp 416.136,000 unutk tahun 2020, dan Rp 899.346.000 unutk tahun 2021. Terlihat disetiap tahun terjadi kenaikan biaya yang dibebankan, hal ini karena adanya pembaruan sistem penanganan sampah di Gunung Rinjani oleh BTNGR. Sementara berdasarkan klasifikasi biaya lingkungan, pada biaya pencegahan terdapat biaya sosialisasi dan biaya iklan. Pada biaya deteksi terdapat biaya pack in dan pack out, pada biaya kegagalan internal terdapat biaya clean up dan daur ulang, serta pada biaya kegagalan eksternal terdapat biaya pengangkutan sampah, biaya buruh, dan biaya sosial.
Pengaruh Good Corporate Governance, Return On Equity, Kinerja Lingkungan, Dan Leverage Terhadap Corporate Social Responsibilitty Sasanti, Elin Erlina; Animah, Animah; Nabila, D. Tialurra Della
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 7 No 1 (2021): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v7i1.189

Abstract

This study aims to determine the effect of good corporate governance, return on equity, environmental performance, and leverage on Corporate Social Responsibility (CSR). The population in this study were mining companies listed on the Indonesia Stock Exchange in 2016-2018. The research sample was determined based on purposive sampling method. The data used are secondary data in the form of annual financial reports obtained from www.idx.co.id. Data were analyzed using descriptive statistics, classical assumptions and multiple regression analysis. The results showed that good corporate governance as proxied by the Asean Corporate Governance Score has an effect on CSR, while return on equity, environmental performance and leverage have no effect on CSR. The implication of this research is that when companies applied the ACGS index, the level of social responsibility disclosure tend to decrease. Although CSR has a voluntary nature for companies in Indonesia, nevertheless in the case of mining sector companies, they basically will have a broader disclosure since they are more related to their environment. Hence, further research is expected to make environmental performance as a moderating variable.
Penyederhanaan Proses Perpajakan melalui Penggunaan Core Tax Administration System sebagai Sistem Pajak Terbaru Nabila, D. Tialurra Della; Jumaidi, Lalu Takdir; Lestari, Baiq Anggun Hilendri; Firmansyah, M.; Hadi, Yogi Firman; Sandya, Sundus
Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Vol 6 No 2 (2024)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jppm.v6i2.1635

Abstract

Core Tax Administration System (CTAS) adalah sistem perpajakan terbaru dalam proses reformasi perpajakan jilid III pada pilar teknologi informasi dan basis data. CTAS sebagai pencapaian tertinggi Direktorat Jenderal Perpajakan dalam pembaruan digitalisasi perpajakan ini akan mulai diperkenalkan dan dipersiapkan pada tahun 2024. Internasional Sci-Tech Diving Assosiation (ISTDA) sebagai mitra belum memiliki pengetahuan yang cukup tentang CTAS sebagai layanan digital untuk pelaporan SPT Tahunan PPh Wajib Pajak Badan tahun pajak 2024. Solusi yang ditawarkan yaitu dengan mengenalkan dan mengimplementasikan CTAS kepada mitra sebagai layanan digital perpajakan yang mudah, andal, terintegrasi, dan akurat. Pelaksanaan pengabdian ini diharapkan mampu berkontribusi dalam menyederhanakan proses perpajakan mitra melalui penggunaan CTAS. Dengan dilaksanakannya kegiatan pengabdian ini, mitra mendapatkan pengetahuan dan persiapan terkait penggunaan CTAS melalui pemberian materi CTAS, pelatihan simulasi penggunaan CTAS, dan pendaftaran Simulator Coretax pada akun DJPOnline mitra.
The Effect of Perceptions, Knowledge of Taxation, and the Tax Volunteer Program on Accounting Students Career Interest in Taxation (Study on Accounting Students Participating in Tax Volunteers at Mataram University in 2024) Komala, Ilhamni Intan; Nabila, D. Tialurra Della
East Asian Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v4i1.12925

Abstract

This study examines the impact of perceptions, taxation knowledge, and tax volunteer programs on accounting students' interest in a career in taxation. The research sample consisted of 33 students from Mataram University who had participated in the tax volunteer program. Data analysis using multiple linear regression revealed that perception and taxation knowledge did not significantly influence students' career interest, while the tax volunteer program had a positive and significant effect. Together, the three variables explained 28.1% of the variation in career interest, with the remaining influence coming from other factors. The study highlights the role of hands-on experience through the tax volunteer program in boosting students' interest in a taxation career. Future research is recommended to explore additional factors, such as intrinsic motivation and social support.
Statistical Analysis of Sales Growth and Capital Intensity in Tax Avoidance in the Consumer Non-Cyclicals Sector on the Indonesia Stock Exchange Nirmala, Yeni; Nabila, D. Tialurra Della
East Asian Journal of Multidisciplinary Research Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v4i1.12696

Abstract

The consumer non-cyclicals sector refers to the primary goods sector that tends to have more stable performance even during economic recessions. This condition allows companies in this sector. The objective of this research is to investigate experimentally the partial and concurrent impacts sales growth and capital intensity on tax evasion. Using a sample of 150 businesses, the study takes a quantitative approach and applies multiple linear regression analysis using SPSS 26. The results of the research show that capital intensity has a positive and major impact on tax avoidance, sales growth has a negative and large impact on tax avoidance, and both sales growth and capital intensity have a significant impact on tax avoidance at the same time.
PERAN RELAWAN PAJAK DALAM PELAPORAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI SEBELUM TRANSISI KE CORETAX Handayani, Erna; Julyanti, Ketut; Putri, Ni Nyoman Tri Sulensi; Rarasati, Ni Putu Jeny; Widhiyantara, I Nyoman; Nabila, D. Tialurra Della
Jurnal Abdimas Sangkabira Vol. 5 No. 2 (2025): Jurnal Abdimas Sangkabira, Juni 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i2.1848

Abstract

Relawan Pajak memainkan peran penting dalam mendukung pelaporan SPT Tahunan PPh Wajib Pajak Orang Pribadi, khususnya di masa transisi sistem administrasi perpajakan di Indonesia. Transisi ini memunculkan berbagai tantangan, termasuk munculnya stigma negatif dari masyarakat terhadap sistem baru yang dianggap rumit dan belum sepenuhnya dipahami. Hal ini berpotensi menurunkan tingkat kepatuhan dan memengaruhi penerimaan pajak. Kegiatan pengabdian ini bertujuan untuk mendorong kepatuhan wajib pajak serta menjaga stabilitas penerimaan pajak di tengah perubahan sistem DJP Online menuju Coretax. Pelaksanaan kegiatan dilakukan di KPP Mataram Barat melalui berbagai metode seperti konsultasi, asistensi, dan pendampingan teknis dalam pengisian formulir SPT 1770 SS dan 1770 S. Relawan Pajak bertugas memberikan bimbingan langsung kepada wajib pajak, menjelaskan prosedur pelaporan, serta membantu dalam mengatasi kendala teknis selama proses pengisian SPT. Berdasarkan data dari KPP Pratama Mataram Barat per 31 Maret 2025, tercatat sebanyak 32.201 SPT Tahunan telah dilaporkan tepat waktu. Hasil kegiatan menunjukkan bahwa keberadaan relawan pajak meningkatkan kepuasan wajib pajak terhadap layanan perpajakan. Dampaknya, kepercayaan wajib pajak terhadap sistem perpajakan mulai pulih dan berdampak positif terhadap peningkatan kepatuhan serta penerimaan pajak selama masa transisi.
Mengungkap Faktor-Faktor Penentu Optimalisasi PBB-P2 di Kabupaten Sumbawa: Pendekatan Kualitatif dan Kebijakan Fiskal Damayanti, Maharani Putri; Nabila, D. Tialurra Della
Jurnal Ilmiah Global Education Vol. 6 No. 2 (2025): JURNAL ILMIAH GLOBAL EDUCATION, Volume 6 Nomor 2
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i2.3774

Abstract

This study aims to identify factors that influence the optimization of land building tax (PBB-P2) revenue in Sumbawa Regency, as well as evaluate the effectiveness of fiscal policies implemented by the local government. Using a descriptive qualitative approach, this study examines the dynamics of taxpayer compliance, fiscal policy, and efforts that have been made to increase PBB-P2 revenue. The results show that the low level of taxpayer awareness and compliance, weak policy socialization, and geographical challenges are the main obstacles in optimizing PBB-P2 revenue. On the other hand, efforts to digitize tax services, update data, strengthen coordination between agencies, and plan to provide tax relief are positive steps that have been taken by the local government. This Study recommends the need for fiscal policy innovation based on local needs, increasing tax education to the community, and strengthening the capacity of tax officials to encourage the optimalization og PBB-P2 revenue in a sustainable manner, so that it can support more independent regional development.
Co-Authors Animah Animah Damayanti, Maharani Putri Elin Erlina Sasanti Hadi, Yogi Firman Handayani, Erna Julyanti, Ketut Jumaidi, Lalu Takdir Kartikasari, Nungki Komala, Ilhamni Intan Lestari, Baiq Anggun Hilendri M. Firmansyah Nirmala, Yeni Putri, Ni Nyoman Tri Sulensi Rarasati, Ni Putu Jeny Robith Hudaya Sandya, Sundus Suryantara, Adhitya Bayu Widhiyantara, I Nyoman