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All Journal AL ISHLAH Jurnal Pendidikan JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting Batara Wisnu : Indonesian Journal of Community Services Jurnal Pajak Vokasi (JUPASI) Jurnal Ilmu Administrasi Publik
Dian Wahyudin
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Perlakuan Pajak Pertambahan Nilai (PPN) Atas Debit Note Ekspor Jasa Kena Pajak Dian Wahyudin
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 7, No 2: September 2015
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (562.236 KB) | DOI: 10.31334/trans.v7i2.46

Abstract

This study was conducted to determine about the debit notes is a taxable and tariffs 10% ( ten percent ) on export of taxable service   if it is reviewed by taxable supplies, and to determine the treatment of VAT on Debit Note reviewed by the concept of destination principle and to determine whether it is acceptable in tax regulation of Indonesia if It’s issued a Debit Note for collecting of company income and to estimate how much penalties arise. This study used qualitative methods with qualitative descriptive analysis. The object of research is based on data available at the company that is secondary data. Data collection techniques are Library research.The results of data processing that the Debit Note is an taxable of VAT. In terms of destination Principle Debit Note is taxable to VAT 0 % (Zero Percent) for the shipping charge, the Minimum Order Quantity (MOQ) charge and cancel orders charge / penalty fees. Debit Note Billing mechanism is allowed in tax regulation as long as there is a document whose position equivalent to tax invoice for canceled order charge/penalty fees, but charge for shipping and the Minimum Order Quantity (MOQ) charge don’t allow in the tax regulation because it is non-compliance of the material terms of the tax invoice. As a result of the Debit Note that issued raised the sanctions of Article 14 paragraph (2) of general provisions and taxation procedures for 2 % of the tax base.Based on the suggested better in making commercial document to charge must analyze aspects of taxation in order to prevent tax penalties in this case to issue Debit Note need to create a document that is equivalent to a Tax Invoice because mechanism of the Debit Note is taxable of VAT.
Upaya Penurunan Emisi GRK Melalui ”Green Building” Akhya Ansori; Dian Wahyudin
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 7, No 1: March 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (364.931 KB) | DOI: 10.31334/reformasi.v7i1.832

Abstract

Climate change is a problem that requires integrated action at various levels of government and also in the fields of politics, economics and society. National, regional and local governments have different and complementary roles in developing mitigation strategies and climate adaptation. This research aims to provide an overview of how Green Building is one of the mitigation strategies to reduce GHG emissions. The method used in this study is qualitative research, to analyze the scientific literature that has been produced regarding green building mitigation strategies. The results showed that the Green Building mitigation strategy gave a significant contribution in reducing GHG emissions. There were only a few factors that were still a barrier to reducing GHG emissions through Green Building, namely law enforcement and many buildings that already existed had not applied the Green Building concept issued by government.. In addition, the handling of climate change cannot be carried out by stakeholders only but must involve community and private participation.
The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4) Dian Wahyudin; Indriani Rahayuning Tyas; Anwar Atmojo; Iin Andrayanti; Faizah Julina
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.833 KB) | DOI: 10.52728/ijtc.v3i3.501

Abstract

The level of formal taxpayer compliance is still not satisfactory if it is associated with the self-assessment system because there are still quite high gaps. For this reason, it is necessary to carry out a tax audit as a supervisory measure. Through the audit, it is hoped that it will increase the awareness of taxpayers to fulfil their tax obligations and increase tax revenues. This study uses a descriptive qualitative approach with the type of case study. The author uses a target approach, a source approach and a process approach to analyse the effectiveness of tax audits as an act of supervising the self-assessment system and supporting tax revenue. The results of the study indicate that the tax audit is quite effective as an act of monitoring the self-assessment system. This is evidenced by a change in the behaviour of the taxpayers who have been audited. However, it is not effective enough to support tax revenue. The inhibiting factors include the amount of data that must be processed and analysed, facilities and infrastructure with limited capabilities. Efforts have been made to provide infrastructure, especially computers, which can process and analyse large amounts of data quickly, optimize data from internal parties and anticipate field inspections using zoom and being more selective.
Evaluation of Systems and Procedures for Affixing Paid Stamp Duty Markings with Printing Technology in 2020 (Case Study at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat) Dian Wahyudin; Indriani Rahayuning Tyas; Anwar Atmojo; Iin Andrayanti; Faizah Julina
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2315

Abstract

The system and procedure for affixing the Paid Stamp Duty mark using printing technology has so far been less effective. From the reporting method, it is not possible to know with certainty the number of banking documents that have been printed and affixed with the sign of Paid Stamp Duty by the printing company. This is due to the absence of a system that bridges the reporting of the issuance of banking documents printing permits. The tax account code and Deposit Type Code (KAP-KJS) 41161-100 for the deposit of Stamp Duty contain all Stamp Duty payments, both using printing technology and computerized systems, including companies that are not banking institutions. This study aims to evaluate the system and procedure for affixing the stamp duty mark in full with printing technology at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat, the obstacles faced and the efforts made. This research approach uses descriptive qualitative with the type of case study research. Data collection techniques were carried out through in-depth interviews with 10 informants. The results of the study show: 1) Evaluation of the system and procedure for affixing the stamp duty sign in full has been carried out by the Kantor Pelayanan Pajak Wajib Pajak Besar Empat in accordance with the stages that must be passed and the criteria determined by still being guided by the applicable provisions and regulations, 2) Constraints actually exist when implementing systems and procedures that are currently still being carried out which are still manual and require a long and complicated process and make it difficult to supervise, 3) The efforts made are more to provide suggestions so that the results of the evaluation of the system and procedures for affixing customs duties the stamp duty can be taken into consideration in making decisions or policies in order to improve and perfect the systems and procedures that have been implemented so far
Problematika Kebijakan Penetapan Ibu Kota Negara Dan Evaluasi Dampak Sosialnya Muhammad Husein; Dian Wahyudin
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.2577

Abstract

Penelitian ini membahas tentang Problematika Kebijakan Penetapan Ibu Kota Negara Dan Evaluasi Dampak Sosialnya. Penelitian ini didasarkan atas problematika yang sampai hari ini menjadi issue Nasional. Melalui metode analisis deskriptif diperkuat dengan pemikiran yang konstruktif serta berbagai literatur yang memiliki relevansi dengan kondisi terkini sesuai dengan fakta, penelitian ini menyajikan berbagai fenomena yang terjadi terhadap kebijakan penetapan Penajam Pasir Utara sebagai Ibu Kota Negara. Hasil dari Penelitian ini memberikan masukan kepada Pemerintah Pusat dan pihak-pihak terkait termasuk pemerintah daerah tentang Problematika dan dampak Sosial, ekonomi yang dirasakan baik langsung maupun tidak terhadap konstelasi kehidupan masyarakat, misalnya pelestarian nilai adat istiadat masyarakat disekitar IKN, Konflik sosial, peningkatan pendapatan serta pekerjaan baru bagi peningkatan kesejahteraan masyarakat bangsa dan negara. 
Private Universities Survive and Thrive: From a Leadership and Human Resource Perspective Eric Hermawan; Antoni Ludfi Arifin; Yulianto Yulianto; Taufan Maulamin; Dian Wahyudin
AL-ISHLAH: Jurnal Pendidikan Vol 15, No 4 (2023): AL-ISHLAH: JURNAL PENDIDIKAN
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v15i4.4612

Abstract

Private higher education institutions have encountered challenges in adapting to the dynamic landscape of change, prompting them to implement diverse tactics in order to ensure their survival. This study used a library research methodology to examine the techniques employed by private institutions in response to disruptive circumstances from leadership and human resource perspective, with a focus on their ability to adapt and thrive. The data collecting process adheres to the five stages of the historical method, which include the selection of a topic and the acquisition of relevant evidence, the examination of the sources from which the evidence is derived, the assessment of the evidence itself, the analysis and interpretation of the gathered evidence, and the presentation of the evidence together with a concluding statement. A comprehensive examination of the techniques implemented by the private university has yielded a typology consisting of four primary strategies: survival, synchronising, stretching, and supremacy. The four techniques exhibit interrelation and potential overlap in some instances. Nevertheless, survival is indicative of a strategy centred around survival. The act of stretching and synchronising contributes to the enhancement of survival and the potential for growth. Additionally, the implementation of a supremacy strategy has the ability to establish a favourable long-term image and foster positive connections with important stakeholders. These techniques have the potential to support the survival and further growth of private higher education in the current period of change.
SOSIALISASI PENERAPAN NILAI – NILAI PANCASILA SILA KE-3 BAGI GENERASI “Z” Dian Wahyudin; Ana Chaerunisyah; Indriani Rahayu Ning Tyas; Faizah Julina; Mercy Spesa Devina de Fretes
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 3 (2023): Batara Wisnu | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i3.226

Abstract

Pancasila, as the foundation of the Indonesian state, emphasizes the importance of applying moral and ethical values in community life. One of the values that is highly relevant to emphasize is the Third Principle, which is "Unity of Indonesia." Socializing the implementation of Pancasila values, particularly the Third Principle, presents a challenge that needs to be overcome, especially in the context of Generation Z living in the era of digitalization and globalization. Generation Z, accustomed to technological advancements, can be directed to understand and apply the Third Principle in their daily lives. Socialization is conducted through engaging approaches in the form of direct interaction. The results of socialization, in the context of implementing the values of the Third Principle, can lead Generation Z to comprehend the diversity of culture, ethnicity, and religion as the nation's wealth. Understanding the Third Principle fosters a sense of nationalism and patriotism. Generation Z with a strong national consciousness tends to be more committed to common interests and national development. In facing the impacts of technology and information, socializing Pancasila values helps Generation Z filter information, develop critical thinking, and use technology ethically
SOSIALISASI BAHAYA PERGAULAN BEBAS DI ERA GENERASI Z PADA USIA 17-20 TAHUN DI RT 03/RW04 MARGAJAYA - BEKASI SELATAN, KOTA BEKASI Indriani Rahayu NingTyas; Dian Wahyudin; Faizah Julina; Renisya Ayu Utami; Ambarwati Ambarwati
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 3 (2023): Batara Wisnu | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i3.228

Abstract

Promiscuity can have a negative impact on the psychological and emotional well-being of individuals, increase the risk of spreading sexually transmitted diseases, and damage moral values ??in society. These findings highlight the need for an active role for families, education and society in forming awareness of the dangers of promiscuity and encouraging more socially responsible and healthy behavior. This Community Service aims to educate about the dangers of promiscuity for teenagers in the surrounding environment. Socialization of the Dangers of Promiscuity at the age of 17 to 20 years, especially in the context of Generation Z who live in the era of digital and globalization. Socialization regarding the dangers of this free behavior is considered important to understand teenagers about the negative consequences that may arise from their life choices. The research method involved surveys and interviews to collect data from a Generation Z sample spanning a defined age group. Data analysis was carried out to identify behavioral patterns, driving factors, and the social and psychological impacts of promiscuity among teenagers. It is hoped that the findings of this research will provide a deeper insight into the urgency of socializing the dangers of promiscuity and designing more effective strategies to prevent and overcome this phenomenon in the context of Generation Z.
Analisis Penerapan Intensifikasi Pajak Bumi Dan Bangunan Sebagai Upaya Optimalisasi Pendapatan Asli Daerah Pada Badan Pendapatan Daerah Kota Bekasi Tahun 2020 Ira Septiyani; Dian Wahyudin
Jurnal Ilmu Administrasi Publik Vol 1, No 4: Juli 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i4.2846

Abstract

The instability in the realization of Land and Building Tax (PBB)revenue to Bekasi City Regional Tax receipts is on the rise. One of the reasons is the weakening of the community's economy amidst the impact of the Covid-19 pandemic. The level of compliance and public awareness as taxpayers are still very low, exacerbated by the lack ofsocialization about the importance of paying taxes, especially from the Land and Building Tax sector. Based on this background, this research aims to analyze the implementation of Land and Building Taxintensification as an effort to optimize local revenue at the Bekasi City Bapenda in 2020, obstacles in the implementation of Land and Building Tax intensification as an effort to optimize local revenue at the Bekasi City Bapenda in 2020, and what efforts can be optimizedin the implementation of the Land and Building Tax intensification oflocal revenue at the Bekasi City Bapenda in 2020. This research employs Kustiawan's theory of  tax  intensification, according  to  which  the  implementation  of  tax intensification can be pursued through three aspects, namely: Institutional Aspects, Management Aspects, and Personnel Aspects. The methodology used is descriptive qualitative. Data collection in this study was carried out through observation, documentation, and interviews. The results of this study indicate that the target has not been achieved and the Land and Building Tax realization revenue has not stabilized againstthe predetermined local tax target, where the percentage experiencedinstability in 2018 was only 90.66%, in 2019 it decreased by 77.41%,and in 2020 it was 96. 21% but nominally the lowest figure is from the previous year, which was only Rp. 1,585,937,678,852.00, in 2020.There are still frequent data discrepancies with actual conditions, the weakening of the community's economy, and the lack of awareness and socialization society is a limiting factor. Meanwhile, with the issuance of the Bekasi Mayor's temporary policy Number 973.7/Kep.298-Bapenda/V/2020 as an incentive for the impact of the Covid-19 Extraordinary Event status, conducting more thorough socialization, and optimization of combing operations in each region can be done asan effort to optimizing the rate of local tax revenue in the implementation of PBB intensification as an effort to optimize localrevenue at the Bekasi City Bapenda 2020
Analisis Efektivitas Dan Efisisensi Layanan Penyampaian Surat Keberatan Secara Online (E-Objection) Pada Kantor Pelayanan Pajak Pratama Menteng Dua Nursyifa Syawaliyah; Dian Wahyudin
Jurnal Ilmu Administrasi Publik Vol 2, No 1: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i1.2898

Abstract

E-objection is a form of tax modernization through the use of information technology which aims to make the delivery of objection letters   more   flexible,   fast,   safe   and   practical.   Utilization   of information technology in taxation is expected to improve services to taxpayers, in terms of success, satisfaction, time, cost and effort to be more effective and efficient. The purpose of this research is to analyze the effectiveness and efficiency as well as the constraints and driving entities of e-objection services at the Primary Tax Office of Menteng Dua. The research method used was a qualitative method with data collection techniques in the form of interviews, observations and literature studies. The results of this study indicate that the e-objection service at the Primary Tax Office of Menteng Dua is quite effective and efficient. Its effectiveness is seen in the success of the program and  targets,  satisfaction  with the program,  the  level  of  input  and output and the achievement of overall goals. Its efficiency is seen in time, cost and effort. On the other hand, DGT's central network/server disruption, unregistered letter numbers and low public understanding are obstacles in the e-objection service. However, the Primary Tax Office of Menteng Dua always tries to find solutions to overcome them, for example by carrying out regular maintenance and update.
Co-Authors Achmad Fauzi Akhya Ansori Ambarwati Ambarwati Ana Chaerunisyah Antoni Ludfi Arifin Anwar Atmojo Eric Hermawan Faizah Julina Iin Andrayanti Indriani Rahayu Ning Tyas Indriani Rahayu NingTyas Indriani Rahayuning Tyas Ira Septiyani Maria Magdalena Ika Mercy Spesa Devina de Fretes Muhammad Husein Maruapey Nursyifa Syawaliyah Renisya Ayu Utami Taufan Maulamin Yulianto Yulianto