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All Journal Amnesty: Jurnal Riset Perpajakan Empowering Humanity Balance: Jurnal Ekonomi
Chandra Putry, Nur Anita
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Taxpayer Compliance, Tax Audit and Tax Collection on Tax Revenue Chandra Putry, Nur Anita; Oktarina, Dina
Jurnal Riset Perpajakan: Amnesty Vol 5, No 1 (2022): Mei 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v5i1.7514

Abstract

This study aims to test whether taxpayer compliance, tax audit and tax collection have an effect on tax revenue. The population in this study were individual taxpayers on the island of Belitung with a sample size of 115 respondents. The sampling technique for the respondents in this study used a non-probability sampling with a purposive sampling technique. Data collection was carried out by distributing questionnaires in the form of google form to respondents via social media such as WhatsApp and Facebook. Data were analyzed by multiple linear regression analysis using SPSS version 21 program. The results of this study indicate that taxpayer compliance, tax audit and tax collection have a positive and significant effect on tax revenue
ASSISTANCE IN PREPARING FINANCIAL REPORTS USING THE SIAPIK APPLICATION BY INTEGRATING THE TEACHINGS OF TRI N (NITENI, NIROKKE, NAMBAHI) Chandra Putry, Nur Anita; Putri, Fuadhillah Kirana; Pratama, Yhoga Heru; Fauzi, Fitriya
EMPOWERING HUMANITY Vol. 2 No. 1 (2024): Current Issues 3
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/emhum.v2i1.211

Abstract

This community service focuses on assisting the preparation of financial reports using the Financial Information Recording Application System (SIAPIK) by integrating the Tri N Teachings (Niteni, Nirokke, Nambahi) at the Jogja Car AC Specialist workshop. The workshop, which has been operating for 3 years, has experienced obstacles in financial reporting such as financial records that are still manual and there is still a lack of synchronization between records and actual transactions. This Abdimas will use lecture, discussion, self-assignment, role play, and evaluation methods as problem solving efforts. The service team will provide material in the form of how to make financial reports by integrating the Tri N Teachings (Niteni, Nirokke, Nambahi). The hope is that after participating in this service activity, business actors can recognize and remember how to prepare financial reports in accordance with Indonesian SAK for Micro, Small and Medium Entities (SAK EMKM), imitate and apply the knowledge gained, and develop the preparation of financial reports manually and switch to the SIAPIK accounting application system.
COMMUNITY EMPOWERMENT OF SENGONKEREP HAMLET GUNUNG KIDUL THROUGH TRAINING ON KUNIR ASEM CANDY AND SOAP PRODUCTION Hidayat, Riskin; Hadi , Syamsul; Fadhilah, Muinah; Agus Setiawan, Eko; Ayu Larasati, Adelia; Chandra Putry, Nur Anita; Kirana Putri , Fuadhillah; Heru Pratama, Yhoga; Fauzi , Fitriya
EMPOWERING HUMANITY Vol. 2 No. 2 (2024): Current Issues 4
Publisher : SMARTINDO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58765/emhum.v2i2.227

Abstract

Community service activities in Sengonkerep Hamlet, Gunung Kidul, aim to improve residents' skills and economic independence through training in making tamarind candy and dish soap. The training involved a participatory approach, introducing ingredients, production practices, and mentoring. As a result, participants' level of understanding increased from 20% to 80%, and small business income rose from 20% to 75%. In addition, customer satisfaction with the products reached 85%, while participation and cooperation among community members increased to 80%. The program succeeded in improving technical skills and opened up new business opportunities based on local and environmentally friendly materials. For sustainability, further training and strengthening partnerships with various parties to support the marketing and innovation of local products are recommended
THE EFFECT OF PROFITABILITY, PROFIT MANAGEMENT, AND FINANCIAL DISTRESS ON TAX AGGRESSIVENESS (STUDY ON COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE, 2016-2019) Ayem, Sri; Chandra Putry, Nur Anita; Mahala Kelen, Gaudensia Hilaria
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6473

Abstract

This research aims to examine the effect of profitability, earnings management, and financial distress on tax aggressiveness. The researcher used the secondary data, with the purposing sampling method as a sampling technique to the companies listed on the Indonesia Stock Exchange in the year 2016 up to 2019. There were 15 companies used as the data during four years, and there were 60 samples. Multiple regression analysis is used as the method of data analysis. The result of this research indicated that the effect of profitability, earnings management, and financial distress had a positive effect on tax aggressiveness.
Co-Authors Agus Setiawan, Eko Ayu Larasati, Adelia Dina Oktarina, Dina Fauzi , Fitriya Fauzi, Fitriya Hadi , Syamsul Heru Pratama, Yhoga Kirana Putri , Fuadhillah Mahala Kelen, Gaudensia Hilaria Muinah Fadhilah, Muinah Pratama, Yhoga Heru Putri, Fuadhillah Kirana Riskin Hidayat Sri Ayem