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All Journal Accounting and Management Journal Mitra Mahajana: Jurnal Pengabdian Masyarakat Jurnal Abdiraja Jurnal Ekonomi dan Teknik Informatika JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi KOMMAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat JCSE: Journal of Community Service and Empowerment Jurnal Akuntansi Pajak dan Manajemen
W, Caecilia Rosma
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Edutraining Koperasi Pada KPRI “Nasib” Kecamatan Butuh Kabupaten Purworejo Supriono, Supriono; Widiyohening, Caecilia Rosma; Ayuningtyas, Pratika
Mitra Mahajana: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : LPPM Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/mahajana.v4i2.2653

Abstract

Cooperatives are business entities that aim to improve the welfare of their members. KPRI "NASIB" is one of the cooperatives in Purworejo district whose members are civil servants, especially teachers and education staff. KPRI "NASIB" has problems reporting periodic financial reports due to the large number of managers who do not understand financial reports and there are no periodic structured financial reports. Edutraining, or education and training, is an effort to improve the ability of cooperative management so that financial reports are no longer an obstacle. Edutraining was held for two days from November 15–16, 2022 with 30 participants from various schools in the Need district. After its implementation, most of the administrators have understood the concept of financial reports, wherein they are expected to be able to prepare periodic financial reports according to existing standards
Analisis Pengaruh Tingkat Pendapatan Dan Investasi Terhadap Profitabilitas Pada Perusahaan Startup widiyohening, caecilia rosma
Jurnal Akuntansi Pajak dan Manajemen (TAJAM) Vol 8 No 2 (2025): TAJAM : Jurnal Akuntansi Pajak dan Manajemen
Publisher : Politeknik Sawunggalih Aji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37601/tajam.v8i2.374

Abstract

Profitability is a company’ability to generate profits from investment and income that has been generated within a certain period of time. This study aims to examine the ability of variables to produce . The variables used in this study are income, investment and profitability. The data used in this study are financial reports from e-commerce and technology sector companies listed on the Indonesia Stock Excange in the 2020-2023 period with recorded population of 21 registered companies. The technique used to determine the research sample is purposive sampling. This study uses multiple linear regression analysis.This results showed that the income variable and the investment variable both had a positive and significant effect on profitability..
Mencegah Tax Evasion di Sektor Pekerja Mandiri: Evaluasi Pemahaman, Self-Assessment System, dan Sanksi Perpajakan Caecilia Rosma Widiyohening; Pratika Ayuningtyas
JURNAL AKUNTANSI DAN MANAJEMEN Vol 10 No 1 (2026): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v10i1.8994

Abstract

This study aims to analyze the influence of tax knowledge, the self-assessment system, and tax sanctions on tax evasion behavior among individual taxpayers engaged in independent professions. The compliance gap observed in the self-employed sector indicates a high vulnerability to tax evasion, necessitating a comprehensive evaluation of both behavioral and law enforcement aspects. An explanatory quantitative research method was employed, utilizing primary data collected via questionnaires. The sample consisted of 100 individual taxpayers in independent professions in Purworejo Regency, selected through simple random sampling. Multiple linear regression was used for data analysis. Empirical results demonstrate that tax knowledge, the effectiveness of the self-assessment system, and the severity of tax sanctions—both individually and simultaneously—significantly influence the mitigation of tax evasion tendencies. These findings confirm the relevance of the Theory of Planned Behavior and Deterrence Theory, illustrating how the synergy between tax literacy, self-reporting discipline, and the deterrent effect of sanctions fosters a conducive compliance ecosystem. From a practical standpoint, the study recommends that tax authorities optimize digital reporting education and ensure transparency in the enforcement of sanctions to mitigate tax evasion within the non-formal sector.
Pendampingan Pelaporan Pajak oleh Relawan Pajak di KPP Pratama Purworejo Pratika Ayuningtyas; Caecilia Rosma Widiyohening; Lutfi Ashar Mauludin
Jurnal ABDIRAJA Vol 5 No 2 (2022): Jurnal Abdiraja
Publisher : LPPM Universitas Wiraraja Sumenep, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451, Telp. (0328) 673399 Fax. (0328) 673088

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/adr.v5i2.1942

Abstract

Pembinaan terhadap wajib pajak diberikan melalui berbagai kegiatan edukasi pajak. Edukasi pajak ini diharapkan dapat menciptakan perilaku sadar pajak yang tinggi, meningkatkan pengetahuan dan keterampilan, serta kepatuhan pajak dari wajib pajak. Salah satu cara edukasi pajak kepada masyarakat adalah penyuluhan melalui pihak ketiga. Tax Center Politeknik sawunggalih Aji merupakan pihak ketiga yang ikut serta dalam peran meningkatkan kepatuhan wajip pajak dengan melibatkan mahasiswa dalam kegiatan relawan pajak. Tujuan dari pelaksanaan relawan pajak adalah untuk memberikan edukasi pajak, asistensi pelaporan surat pemberitahuan (SPT) tahunan pajak penghasilan (PPh) orang pribadi, yaitu membantu wajip pajak untuk dapat melaporkan SPTnya secara e-filing. Mahasiswa yang terlibat kegiatan relawawan pajak tidak hanya hanya memiliki kompetensi di bidang ilmu teoretis saja, tetapi juga memiliki kemahiran untuk menyelesaikan pekerjaan dengan baik. Pengabdian ini dilakukan di KPP Pratama Purworejo, selama kurang lebih satu bulan melalui empat tahap diantaranya: pelatihan, arahan, pelaksanaan program pendampingan dan evaluasi. Relawan pajak ini ditempatkan di KPP Purworejo dan juga juga ditempatkan di sejumlah instansi di kabupaten Purworejo. Hasil dari kegiatan ini adalah para wajib pajak merasa terbantu karena para relawan pajak juga ditempatkan di instansi pemerintahan, sehingga para wajib pajak yang memiliki profesi tidak harus datang langsung ke KPP Purworejo untuk melaporkan SPTnya.
Co-Authors Agus Dwi Atmoko Ayuningtyas, Pratika Lutfi Ashar Mauludin, Lutfi Ashar Pratika Ayuningtyas Prihatini, Fadila Risma Riya Sapta Dewi Supriono Supriono Supriono