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FAKTOR-FAKTOR YANG MEMENGARUHI PENDAPATAN ASLI DAERAH KOTA JAKARTA UTARA Sulistia Anggraeni; Meiriska Febrianti
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

The purpose of the study was to obtain empirical evidence of the effect of hotel taxes, restaurant taxes, entertainment taxes, parking taxes, groundwater taxes, land and building rights acquisition fees on local revenue. The sample of this study was 96 samples, consisting of January to December the period from 2013 to 2020. The data analysis method used to test the hypothesis in this study was purposive sampling. The results of this research data were analyzed using multiple linear regression. The results of the research that have been carried out show that entertainment tax, parking taxes, land and building rights acquisition fees have an influence on local revenue. Meanwhile, hotel taxes, restaurant taxes, and groundwater tax have no effect local revenue.

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL DAN MENENGAH DI KABUPATEN PATI Nabillah Mahardika Aristawati Sutanto; Meiriska Febrianti
E-Jurnal Akuntansi TSM Vol 2 No 3 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

This research aims to examine the factors that have an influence on tax compliance. The independent variables used in this study are tax knowledge variables, tax sanctions, tax modernization, tax services, reduction in final income tax rates, socialization of incentives for PMK 86/2020 on the dependent variable of taxpayer compliance. The population of this study is all registered micro, small and medium enterprises in Pati Regency. study uses the convenience sampling method with 61 respondents who are taxpayers of micro, small and medium enterprises as the research sample. Multiple regression model was used to analyze the data. The results of this study indicate that tax knowledge affects taxpayer compliance while tax sanctions, tax modernization, tax services, lowering final income tax rates and socialization of tax incentives PMK 86/2020 have no effect on taxpayer compliance of micro, small and medium enterprises in Pati Regency.

Pelatihan Perpajakan untuk Meningkatkan Kompetensi Siswa Siswi SMK di Jakarta dan Tangerang Meiriska Febrianti; Silvy Christina; Haryo Suparmun; Rian Sumarta
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 3 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i3.206

Tax is an important role for a country, because the main source of state revenue is obtained from the tax sector. To support state revenues from the taxation sector, taxpayer awareness and compliance is required, both in terms of calculation, deposit and tax reporting. Trisakti School of Management through P3M (Center for Community Research and Development) implementing the tri dharma of higher education is also responsible for being able to play a role in providing an understanding of taxation for the community through Community Service activities. The purpose of this community service activity is to provide knowledge and understanding of tax rights and obligations, namely regarding the calculation and filling of the Annual Income Tax Return for Individuals. The methods used in this training are through lectures, practice case studies and question and answer. The result achieved in this training activity is that the participants can understand how to calculate and fill out the Annual Personal Income Tax Return using forms 1770SS and 1770S. The expected targets and outcomes for participants in this training are participants can understand their tax obligations, and have the awareness to fill out Annual Tax Returns independently, completely and correctly so that taxpayer reporting compliance also increases.

Pengaruh Penerapan Sistem E-Filing, Pemahaman Perpajakan, Kesadaran Wajib Pajak, Sanksi Perpajakan, Pemahaman Internet, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak Orang Pribadi Lucia Noviyanti; Meiriska Febrianti
Media Bisnis Vol 13 No 2 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i2.1744

This study aims to obtain empirical evidence and to determine the effect of the application of e-fiiling system, understanding taxation, awareness of taxpayers, taxable sanctions, internet understanding and quality of services on individual taxpayer compliance who registered in KPP Bekasi Region. This study uses primary data by distributing questionnaires via Google Form to individual taxpayers who registered in KPP Bekasi Region. The number of samples are 95 respondents. This research uses purposive sampling method. The method for the data analysis in this research is multiple linear regression processed by statistical tests. The results of this study indicate that the application of e-fiiling system, taxable sanctions, quality of services has an effect on individual taxpayer compliance, while understanding taxation, awareness of taxpayers, and internet understanding have no effect on individual taxpayer compliance.

Pelatihan Pengisian SPT PPh Orang Pribadi dan Badan serta Penggunaan E-Billing dan E-Filing Meiriska Febrianti; Silvy Christina; Iman Akhadi; Muhamad Eddy Rosyadi; Tjhai Fung Jit; Eddy Joni; Ida Bagus Nyoman Sukadana
Indonesia Berdaya Vol 4, No 2 (2023)
Publisher : UKInstitute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/ib.2023462

A self-assessment system is a tax collection system that allows taxpayers to calculate, pay and report the amount of tax that should be payable on their own based on tax laws and regulations. SPT is a tool used by taxpayers to account for the calculation of tax payable. An understanding of filling out the Annual SPT for individual and corporate taxpayers is needed, including the online system used for depositing and reporting taxes. Center for Research and Community Development (P3M) Trisakti School of Management also provides tax training through Community Service activities. The purpose of this community service activity is to provide an understanding of how to fill out the Annual SPT for individuals and entities and use e-billing and e-filing to make tax payments and reports. The method used in this training is through lectures, case studies, practice and question and answer. The results achieved in this training were that participants could understand the process of calculating and filling out individual and corporate annual tax returns and how to use e-billing and e-filing. The output target from this training is to provide an understanding of taxation to SMK students in terms of filling out Annual Individual and Corporate Income Tax Returns including procedures for payment and reporting taxes online. Abstrak: Self-assessment system merupakan sistem pemungutan pajak yang memberikan kepercayaan kepada Wajib Pajak untuk menghitung/memperhitungkan, membayar, dan melaporkan sendiri jumlah pajak yang seharusnya terutang berdasarkan peraturan perundang-undangan perpajakan. Surat Pemberitahuan (SPT) merupakan sarana yang digunakan oleh wajib pajak untuk mempertanggungjawabkan perhitungan pajak terutang. Pemahaman untuk pengisian SPT Tahunan baik bagi wajib pajak orang pribadi maupun badan sangat diperlukan, termasuk penggunaan online sistem yang digunakan untuk melakukan penyetoran dan pelaporan pajak. Pusat Penelitian dan Pengembangan Masyarakat (P3M) Trisakti School of Management turut berperan dalam memberikan pelatihan perpajakan melalui kegiatan Pengabdian Masyarakat. Tujuan kegiatan pengabdian masyarakat ini adalah untuk dapat memberikan pemahaman cara melakukan pengisian SPT Tahunan bagi orang pribadi dan badan serta penggunaan e-billing dan e-filing untuk melakukan penyetoran dan pelaporan pajak. Metode yang digunakan dalam pelatihan ini adalah melalui ceramah, studi kasus, praktek dan tanya jawab. Hasil yang dicapai dalam pelatihan ini adalah para peserta dapat memahami proses perhitungan dan pengisiaan SPT Tahunan orang pribadi dan badan serta cara penggunaan e-billing dan e-filing. Target luaran yang ingin dicapai dari pelatihan ini adalah dapat memberikan pemahaman perpajakan kepada siswa siswi SMK dalam hal pengisian SPT Tahunan PPh Orang Pribadi dan Badan termasuk tata cara penyetoran dan pelaporan pajak secara online

PENGARUH FASILITAS PERPAJAKAN, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK Meiliyani; Meiriska Febrianti
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2115

This research aims to obtain empirical evidence about the effect of taxation facilities, return on assets, leverage, firm size, fixed asset ownership intensity, number of commissioners, commissioners and directors' compensation, and institutional ownership to tax management with the effective tax rate as a measurement indicator. The research objects are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from year 2019 to 2021. The number of companies that meet all the research sampling criteria using the purposive sampling method is 73 companies with a total of 219 data. The hypothesis test used to determine the effect of each independent variable on tax management is a multiple regression model. The results showed that commissioners and directors' compensation had an effect on tax management, and seven other variables, such as tax facilities, return on assets, leverage, firm size, intensity of fixed asset ownership, number of commissioners and institutional ownership had no effect on tax management.

PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Ricky Josafat; Meiriska Febrianti
E-Jurnal Akuntansi TSM Vol 3 No 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2186

The purpose of this research was to determine the effect of leverage, company size and other factors on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange by obtaining empirical evidence. The factors used as independent variables in this research are leverage, company size, capital intensity, profitability, audit committee, and sales growth which can influence the occurrence of tax avoidance as the dependent variable by using the Effective Tax Rate (ETR) measurement. The population used in this research are all manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sample selection was carried out using a purposive sampling method with predetermined criteria and resulted in 58 companies with 174 data that met the criteria and could be used as research samples. Data analysis in this research used multiple regression methods with several tests. From the tests and analysis carried out, this research shows that leverage has a positive effect on tax avoidance because greater leverage will increase interest expense as a deductible expense thereby reducing the level of tax expense and profitability has a negative effect on tax avoidance because the amount of profitability illustrates the amount of company profits that increase tax expense while other factors, namely company size, capital intensity, audit committee, and sales growth have no effect on tax avoidance. Keywords : Tax avoidance, leverage, capital intensity, profitability

Pelatihan Kewajiban Pencatatan dan Pembukuan Bagi Wajib Pajak UMKM di Kecamatan Grogol Petamburan Febrianti, Meiriska; Yohanes, Yohanes
Jurnal Abdimas Sosial, Ekonomi, dan Teknologi Vol. 3 No. 1 (2024): Jurnal Abdimas Sosial, Ekonomi, dan Teknologi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/aset.v3i1.2341

Micro, Small, and Medium Enterprises (MSMEs) are types of businesses that are widely operated by individuals, households, and small enterprises. To fulfill their tax obligations, MSME taxpayers need to understand the principles of recording and bookkeeping, as these form the basis for calculating income tax liabilities. Trisakti School of Management's Center for Community Research and Development (P3M) collaborates with the Jakarta Grogol Petamburan Tax Office to provide guidance on how to maintain proper bookkeeping and recording for MSME taxpayers. This training event is conducted in partnership with the Kantor Kecamatan Grogol Petamburan, Jackpreneur, and Baqoel. The objective of this community service activity is to provide an understanding of how to maintain proper recording and bookkeeping for MSME taxpayers and how to calculate taxes using these records and books. The training method involves delivering materials through lectures, providing examples of recording and bookkeeping cases, and conducting tax calculations using the recorded data. The expected outcomes of this training are that participants will grasp their obligations when they possess a Tax Identification Number (NPWP) and will register their businesses to obtain an NPWP for those who do not have one. The ultimate target is to increase the number of MSME taxpayers who have an NPWP, make tax payments, and submit tax reports, thereby improving the compliance of MSME taxpayers.

PENGARUH FASILITAS PERPAJAKAN, KARAKTERISTIK PERUSAHAAN DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK Meiliyani; Febrianti, Meiriska
E-Jurnal Akuntansi TSM Vol. 3 No. 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2115

This research aims to obtain empirical evidence about the effect of taxation facilities, return on assets, leverage, firm size, fixed asset ownership intensity, number of commissioners, commissioners and directors' compensation, and institutional ownership to tax management with the effective tax rate as a measurement indicator. The research objects are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) from year 2019 to 2021. The number of companies that meet all the research sampling criteria using the purposive sampling method is 73 companies with a total of 219 data. The hypothesis test used to determine the effect of each independent variable on tax management is a multiple regression model. The results showed that commissioners and directors' compensation had an effect on tax management, and seven other variables, such as tax facilities, return on assets, leverage, firm size, intensity of fixed asset ownership, number of commissioners and institutional ownership had no effect on tax management.

PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Josafat, Ricky; Febrianti, Meiriska
E-Jurnal Akuntansi TSM Vol. 3 No. 3 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i3.2186

The purpose of this research was to determine the effect of leverage, company size and other factors on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange by obtaining empirical evidence. The factors used as independent variables in this research are leverage, company size, capital intensity, profitability, audit committee, and sales growth which can influence the occurrence of tax avoidance as the dependent variable by using the Effective Tax Rate (ETR) measurement. The population used in this research are all manufacturing companies listed on the Indonesia Stock Exchange during the 2019-2021 period. The sample selection was carried out using a purposive sampling method with predetermined criteria and resulted in 58 companies with 174 data that met the criteria and could be used as research samples. Data analysis in this research used multiple regression methods with several tests. From the tests and analysis carried out, this research shows that leverage has a positive effect on tax avoidance because greater leverage will increase interest expense as a deductible expense thereby reducing the level of tax expense and profitability has a negative effect on tax avoidance because the amount of profitability illustrates the amount of company profits that increase tax expense while other factors, namely company size, capital intensity, audit committee, and sales growth have no effect on tax avoidance. Keywords : Tax avoidance, leverage, capital intensity, profitability

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