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All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan Procuratio : Jurnal Ilmiah Manajemen ETNIK : Jurnal Ekonomi dan Teknik JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) J-CEKI
Anita, Dian
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Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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PERAN PETUGAS KOLEKTOR DESA DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB-P2) DI KABUPATEN SUBANG Roheman, Iman; Anita, Dian
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 6, No 1 (2022): JISIP (Jurnal Ilmu Sosial dan Pendidikan)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v6i1.2857

Abstract

This research is motivated by the level of taxpayer compliance in paying Land and Building Tax, the lack of coordination between village collector officers and the Regional Revenue Agency, and the low performance in collecting Land and Building Taxes. The method in this study uses qualitative research. Primary data sources are 10 people. Data collection techniques in this study using interviews, observation and documentation. The data analysis technique uses data reduction, data presentation and drawing conclusions or verification. Test the validity of the data in this study using prolonged observation of increased persistence and triangulation. The results obtained in this study, the role of village collector officers in improving taxpayer compliance in paying PBB taxes in Subang District, Jalancagak District and Subang District has been implemented but not maximized. Not maximized based on the obstacles that occur, both internal and external obstacles. Internal obstacles include the lack of awareness of taxpayers in paying land and building taxes, lack of understanding of land and building taxes, lack of understanding of the main duties and functions of village collector officers and the economic condition of taxpayers. Meanwhile, external constraints include, where the tax subject is not known to the officer, the contents of the data are not in accordance with the tax object owned, multiple tax returns (SPPT) and regional expansion. The strategic efforts carried out are by providing counseling or socialization, increasing the level of land and building tax services and providing sanctions so that the achievement of the target of land and building tax revenue can be achieved.
Penerapan e-Faktur dalam Meningkatkan Kepatuhan Pengusaha Kena Pajak : Studi Kasus di PT Karunia Multitrade Indonesia Anita, Dian; Anggraeni, Tia
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.9069

Abstract

Sistem e-Faktur merupakan aplikasi berbasis elektronik yang memungkinkan PKP untuk membuat dan melaporkan faktur pajak secara digital, menggantikan faktur pajak manual yang rawan dengan manipulasi data. Dengan adanya e-Faktur, proses pembuatan faktur menjadi lebih jelas dan transparan, lebih mudah untuk diawasi, serta mengurangi potensi terjadinya kecurangan atau penghindaran pajak. Meskipun e-Faktur diharapkan mampu meningkatkan kepatuhan pengusaha terhadap kewajiban perpajakan, implementasinya menghadapi berbagai tantangan. Terutama bagi PKP usaha kecil-menengah yang baru berdiri dan tidak memungkinkan untuk menggunakan jasa konsultan pajak secara terus menerus. Tujuan penelitian ini adalah untuk mengetahui penerapan sistem e-Faktur dan efektivitas serta efisiensinya dalam meningkatkan kepatuhan Pengusaha Kena Pajak (PKP) dan kendala yang dihapadapi PKP dalam mengoperasikan sistem ini. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan induktif. Objek penelitian dalam studi ini adalah PT Karunia Multitrade Indonesia. PT Karunia Multitrade Indonesia adalah Badan Usaha yang bergerak di bidang perdagangan plastik vakum untuk kemasan daging. Perusahaan ini didirikan pada bulan Agustus 2024. Secara keseluruhan, sistem e-faktur terbukti efektif dan efisien dalam meningkatkan kepatuhan PKP, meskipun masih perlu adanya evaluasi dan perbaikan pada beberapa aspek implementasi untuk memastikan keberlanjutan dan pencapaian tujuan perpajakan yang lebih baik.
Analisis Pemahaman Akuntansi Pajak, Kesadaran Wajib Pajak, dan Kepatuhan Wajib Pajak : Studi Kasus pada UMKM Kota Bandung Sub Unit Dinas Koperasi dan UMKM Kota Bandung Anita, Dian; Agustine, Albi
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.9104

Abstract

Taxpayer compliance is one of the important factors in optimizing tax revenue, especially for Micro, Small, and Medium Enterprises (MSMEs). However, in Bandung City, there are still many MSMEs who have a low understanding of tax accounting and suboptimal tax awareness, which has an impact on low levels of compliance. This study aims to analyze the understanding of tax accounting, taxpayer awareness, and taxpayer compliance among MSMEs in Bandung City. This research method uses a qualitative approach with descriptive methodology. The results of the study indicate that the understanding of tax accounting among MSMEs is still low due to limited access to information and lack of education about taxation. In addition, taxpayer awareness also varies, where some MSMEs understand the importance of paying taxes but face financial and administrative constraints. Other factors found to influence tax compliance are the complexity of tax regulations, limited resources, and perceptions of government policies. Overall, this study shows that increasing education and simplifying the tax process can be a solution to improving tax compliance in the MSME sector.
Eksplorasi Pemahaman Akuntansi Pemerintahan dan Tingkat Pendidikan Aparatur Desa Pada Kualitas Laporan Keuangan Desa (Studi Kasus Pada Desa Langonsari Kec Pameungpeuk Kab Bandung) Anita, Dian; Putri, Fita Rahmawati
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4086

Abstract

This study aims to explore the understanding of government accounting and analyze the influence of village officials' education level on the quality of village financial reports. The research was conducted in Langonsari Village, Pameungpeuk District, Bandung Regency, using a qualitative case study approach. Data collection was carried out through in-depth interviews, observations, and document analysis to obtain a comprehensive picture of the implementation of government accounting at the village level. The findings indicate that the understanding of government accounting among village officials varies depending on their educational background and work experience. Moreover, the education level plays a crucial role in determining the quality of village financial reports, particularly in terms of compliance with government accounting standards and reporting transparency. The results of this study provide insights for local governments to enhance the capacity of village officials through more intensive training and education, ensuring more accountable and transparent village financial management.
ENGARUH FINANCIAL TECHNOLOGY DAN FINANCIAL LITERACY TERHADAP MINAT INVESTASI MAHASISWA UNIVERSITAS TEKNOLOGI DIGITAL Anita, Dian; Oktaviani, Ayu
Procuratio : Jurnal Ilmiah Manajemen Vol 13 No 3 (2025): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v13i3.5016

Abstract

Growing interest in investing, particularly among students, is influencediby the advancement ofifinancial technology andia high degree ofifinancial knowledge. Using a case study of students at the Digital Technology University, this studyiattempts to examine howIfinancial technologyiand financial literacy affectistudents' interest in investing. Students who have heard of or used fintech services are given questionnaires as part of this study's quantitative descriptive methodology. The Slovin formula is utilized to determine the number of respondents. To ascertainithe impactiof each independent variable (financialitechnology and financial literacy) on the dependent variable (investment interest), theicollected dataiwere subjected to multiple lineariregression analysis. Theistudy's findings demonstrate thatistudents' interest in investing is positivelyiand significantlyiimpacted by financial technology, with theisimplicity of use and innovation of digital financial services boosting students' motivation to make investments. Furthermore, a greater comprehension of the advantages and disadvantages of investing is facilitated by a higher degree of financial literacy, which in turn promotes more logical investment choices. Meningkatnya minat berinvestasi, khususnya di kalangan mahasiswa, dipengaruhi oleh kemajuan teknologi finansial dan tingginya tingkat pengetahuan finansial. Dengan menggunakan studi kasus mahasiswa di Universitas Teknologi Digital, penelitian ini berupaya untuk meneliti bagaimana teknologi finansial daniliterasi keuangan memengaruhi minatimahasiswa untukiberinvestasi. Mahasiswa yang pernah mendengar atau menggunakan layanan fintech diberikan kuesioner sebagai bagian dari metodologi deskriptif kuantitatif penelitian ini. Rumus Slovin digunakan untuk menentukan jumlah responden. Untuk memastikan dampak dari setiap variabel independen (teknologi finansial dan literasiikeuangan) terhadap variabel dependen (minatiinvestasi), data yangiterkumpul dikenakan analisis regresiilinear berganda. Temuanipenelitian menunjukkanibahwa minatimahasiswa untukiberinvestasi dipengaruhi secara positif dan signifikan oleh teknologi finansial, dengan kemudahan penggunaan dan inovasi layanan keuangan digital yang meningkatkan motivasi mahasiswa untuk melakukan investasi. Lebih jauh, pemahaman yang lebih besar tentang keuntungan dan kerugian berinvestasi difasilitasi oleh tingkat literasi keuangan yangilebih tinggi, yangipada gilirannya mendorong pilihan investasiiyang lebihilogis.
Analisis Kontribusi Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Cimahi Rahmawati, Rani; Anita, Dian
Jurnal Etnik: Ekonomi-Teknik Vol 1 No 4 (2022): ETNIK : Jurnal Ekonomi dan Teknik
Publisher : Rifa'Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54543/etnik.v1i4.65

Abstract

In a region, leaders are required to work together in order to generate a source of income for the region itself and the community in the form of regional original income. Cimahi City is a city that is trying to optimize its regional income. Based on data obtained from the Regional Revenue Management Agency, in the last few years, from 2016-2020 the entertainment tax payer in Cimahi City has increased. The increase in entertainment tax payers in Cimahi City is something that can increase local revenue in Cimahi City. The purpose of this study was to determine the contribution of entertainment tax to Cimahi City's Original Regional Revenue, the factors that caused the target not to be achieved, the effectiveness of entertainment tax revenues and the strategies used to increase entertainment tax revenues. The method used in this research is a qualitative research method. Researchers are interested in taking this discussion because in 2020 entertainment tax revenue in Cimahi City is very low. The conclusion of this study is that the contribution of entertainment tax to Cimahi City's Original Regional Revenue is very low. However, entertainment tax revenue from 2016 to 2020 is always effective every year. Except in 2020 it is not effective. And every year it always achieves the target except in 2018 and 2020. Because it does not reach the target in 2018 and 2020, the Cimahi City BAPPENDA applies several strategies to increase entertainment tax revenues.
Co-Authors Agustine, Albi Anggraeni, Tia Ayu Oktaviani, Ayu Putri, Fita Rahmawati Rani Rahmawati Roheman, Iman