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All Journal Berdikari: Jurnal Pengabdian Masyarakat Indonesia JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi jurnal ilmiah hospitality Ilomata International Journal of Tax and Accounting Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial Jurnal Pengabdian kepada Masyarakat Jurnal Pajak Vokasi (JUPASI)

Andayani, Endro

Institut Ilmu Sosial Dan Manajemen STIAMI

Author-ID : 2432726

Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Faktor-Faktor Pelaksanaan PP 46 Tahun 2013 Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus UMKM Pusat Grosir Tanah Abang Jakarta Pusat) Endro Andayani
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This research is an annual background by implementation of PP 46, 2013 to facilitate SMEs Taxpayer with omzet of less than 4,8 M. This research, especialy analyzed the factors’s that effects the complienceness of the implementation of PP 46,2013 on SMEs Taxpayer with variables such as perception of justice, tax knowledge of PP 46, 2013, Tax Administration, Benefits, Sanctions and Goverment socialization, partially or simultaneously. This research using quantitative appoach, The data used are primary data, collected using quetionnaires fill by respondents, chosen using non probabilty sampling, and sampling technique by purposive sampling.Data analyzed using multiple linear regression. The population of this study are small business and Enterpreneurships in wholesale center Tanah Abang with annual gross income less than 4,8 M , criteria by gender, education backgrounds, business longevity, incorporated or have a NPWP (Identification Legal Entity Tax Payer Goverment) and monthly average sales . The results of this study indicates that perception of justice of PP 46, 2013, Knowledge of PP 46, 2013, Administration, Benefit, Sanctions and Socialization, takes effect on SMEs tax payer compliance in the wholesale center Tanah Abang . The samples used in this study were 86 respondentsThe results of this indicates that perception of justice of PP 46, 2013, Knowledge of PP 46, 2013, Administration, Benefit, Sanctions and Socialization, takes effect on SMEs tax payer compliance in the wholesale center Tanah Abang either partially or simultaneously.

Pembinaan Pelatihan Pembukuan Laporan Keuangan Terhadap Wajib Pajak UMKM Di Jakarta Aji Prasetyo; Endro Andayani; Mohammad Sofyan
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 1 No. 1 (2020): November 2020
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

Coaching training in making corporate financial reports is very important for MSME taxpayers because from the company's financial reports can monitor or see the extent to which the company is making profits, company performance, control of the flow of funds within the company, the values ??of company assets, the value of company liquidity. , as well as the ability to handle all accounts receivable responsibilities. However, there are still many MSMEs that feel they do not need accounting information because it is considered difficult and all the limitations they have. This has an impact on tax reports that can affect state income. This socialization was carried out through Community Service activities. In this Community Service activity, MSMEs players are given simple financial accounting material, insight into the importance of financial accounting for tax reporting, provide motivation for compliance in carrying out tax obligations, and financial accounting training. The PKM results show an increase in knowledge about the principles of bookkeeping for MSMEs and an awareness that bookkeeping is very easy.

PROSEDUR PENETAPAN NOTA PEMBETULAN (NOTUL) DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK JAKARTA Jiwa Pribadi Agustino; Endro Andayani; Christovorus Anggoro Bani Kasapto
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Cost in is the tax of the country depand from rules constitution for the things that come in to pabean area. From there the subyek of this final duty is How The Prosedure of Confirmatiom Correcting Note (NOTUL) at the Office of First Service Bea and Cukai type A Tanjung Priuk Jakarta. . Achivement from making this materi is to know the Prosedure of Confirmation Correcting Note (NOTUL) at the Office of First Service Bea Cukai Type A Tanjung Priuk Jakarta. The writer using some of the method collecting data with looking for dates from the countries that connacting import. The observation method that to do on this final duty from the study of the closing observation, collecting data method and dooing interview with the subyek. The Conclusion is Based on the Procedure of Stipulation of Notice in the Office of Main Customs and Excise Type A Tanjung Priok Jakarta in the period of 2017 is in accordance with the Law Number 17 of 2006 on the amendment to Law Number 10 Year 1995 About Customs.

TINJAUAN ATAS PROSEDUR PEMUNGUTAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR PADA KANTOR CABANG PELAYANAN DINAS PENDAPATAN PROVINSI JAWA BARAT WILAYAH KABUPATEN KUNINGAN (SAMSAT) 2012-2015 Ade Suryana; Endro Andayani; Maharani Maharani
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

One component of tax that greatly influences regional income is the tax on transfer of motor vehicle title (BBNKB). However, the perceptions and knowledge of taxpayers are not good enough about the procedure for collecting tax on transfer of motor vehicle names (BBNKB). The purpose of this study is to review the procedure for collecting motorbike name transfer tax at the branch office of the revenue service office in West Java Province, Kuningan District (SAMSAT). In collecting data, the writer does practical work, observation, interviews and documentation studies, the method that the writer does is descriptive method. From the results of the research and data collection conducted by the author, it was concluded that in collecting the Motor Vehicle Service Transfer Fee (BBNKB) branch of West Java Province Kuningan District (SAMSAT), there were still less optimal services so that there were still third parties (brokers). In the implementation of the payment. other than that, the perception and knowledge of the taxpayers' community is not good about the Fee for Transferring the Name of Motorized Vehicles.

PELAKSANAAN PEMENUHAN KEWAJIBAN PAJAK PENGHASILAN PASAL 23 OLEH PT PARANI ARTAMANDIRI Endro Andayani; Tavitri Rangkuti; Rahmat Ramdhani Fitrah
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 2, No 3: Agustus 2015 (Spesial Issues)
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

The biggest state revenue is from the tax sector, various ways are done to optimize the revenue. One of them is the Withholding tax system. Article 23 Income Tax is one type of tax that applies this system. With the tax object on income from dividends, royalties, interest, rents other than land and building leases, prizes and awards as well as other service benefits in accordance with the Minister of Finance Regulation. Whereas one of the tax subjects is the State Dalan tax payer. PT Parani Artamandiri as a Domestic Taxpayer is obliged to carry out Calculations, Deductions, Deposits and Reporting on Debt Tax Article 23. In carrying out the fulfillment of these obligations, PT Parani Artamandiri experienced obstacles in the implementation of deposits. this is because the company is experiencing bad cashflow. The purpose of this study is to determine the implementation of the fulfillment of Article 23 Income Tax obligations by PT Parani Artamandiri Jakarta in 2015 whether it is in accordance with the applicable tax regulations. In collecting data the author observes and quotes documents. It was concluded in the implementation of the fulfillment of Article 23 Income Tax obligations by PT Parani Artamandiri Jakarta in 2015 not in accordance with the applicable tax regulations

Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) Panji Harapan Agung; Endro Andayani; Ratih Kumala
Ilomata International Journal of Tax and Accounting Vol. 3 No. 2 (2022): April 2022
Publisher : Yayasan Ilomata

This study aims to analyze the application of Value Added Tax collection policies on Trading transactions through Electronic Systems at the Corporate and Foreign Tax Service Office. This research is a qualitative descriptive study with data collection techniques through interviews, observations and using written documents. The results showed that the implementation of the VAT collection policy on PMSE, VAT receipts decreased in 2019 due to covid, the number of additional PMSE VAT taxpayers tended to decrease every semester, PSME VAT receipts tended to increase every semester, in terms of the level of effectiveness in 2020, respectively. less effective but in the 2021 period, very effective per semester, the application of the regulations has several weaknesses, namely related to the affirmation of sanctions against collectors who are negligent in carrying out their tax obligations and activities to explore potential Business Actors who are ready to be appointed as PMSE VAT collectors. In addition, public awareness about taxation is still very low, there are still many users who use the service for free and also the prevalence of piracy, this has more or less affected the number of transactions that can be subject to Value Added Tax.

PEMBINAAN WAJIB PAJAK UMKM ORANG PRIBADI DALAM PELAKSANAN PP 23 TAHUN 2018 DI WILAYAH JAKARTA Endro Andayani; Aji Prasetyo; Muhammad Yusuf
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 3, No 2: Januari 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

The socialization of PP 23 of 2018 which is an amendment to PP 46 of 2013 is very important to do because the socialization carried out by the government has not been carried out maximally so that still many UM KM Taxpayers (WP) have not clearly understood its implementation (Hendri, 2018). It is hoped that the guidance for UMKM Taxpayers (WP) whose turnover is less than 4.8 billion is expected to gain insight into what taxpayers can do related to the implementation of taxation and the responsibilities that must be carried out so that they are able to increase awareness to carry out their obligations which will then increase revenue. state revenue from the tax sector.This socialization was carried out through Community Service activities (PKM). In this PKM activity, Taxpayers (WP) are given PP 23/2018 material, insight into the rights and obligations of Taxpayers (WP), provide motivation for compliance in carrying out tax obligations and training on how to calculate, pay, and report taxes with the e billing system and e filling.The PKM results show an increase in knowledge about the implementation of PP 23/2018, new insights emerge that the procedures for calculating, paying and reporting taxes are carried out online so that it will simplify and speed up the process.The socialization of PP 23 of 2018 which is an amendment to PP 46 of 2013 is very important to do because the socialization carried out by the government has not been carried out maximally so that still many UM KM Taxpayers (WP) have not clearly understood its implementation (Hendri, 2018). It is hoped that the guidance for UMKM Taxpayers (WP) whose turnover is less than 4.8 billion is expected to gain insight into what taxpayers can do related to the implementation of taxation and the responsibilities that must be carried out so that they are able to increase awareness to carry out their obligations which will then increase revenue. state revenue from the tax sector.This socialization was carried out through Community Service activities (PKM). In this PKM activity, Taxpayers (WP) are given PP 23/2018 material, insight into the rights and obligations of Taxpayers (WP), provide motivation for compliance in carrying out tax obligations and training on how to calculate, pay, and report taxes with the e billing system and e filling.The PKM results show an increase in knowledge about the implementation of PP 23/2018, new insights emerge that the procedures for calculating, paying and reporting taxes are carried out online so that it will simplify and speed up the process

Asistensi Laporan SPT Tahunan Orang Pribadi E-Filling Melalui Kegiatan Relawan Pajak Pada Tahun 2021 Endro Andayani; Devi Anggraeni; Sya’adan Abdullah
Berdikari: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2022): Berdikari: jurnal Pengabdian Masyarakat Indonesia
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/bjpmi.04.02.03

In March 2021 the Director General of Taxes in collaboration with the Tax Center Institute Stiami involved 12 students for tax volunteer activities by placing 12 students at the KPP Pratama Jakarta Gambir Empat. The purpose of this activity is to assist individual taxpayers in reporting their 2020 SPT using electronic reports, so that taxpayers who do not understand information technology can be assisted in filling out the SPT. The role of Tax Volunteers is expected to increase taxpayer compliance. Therefore, to be able to serve taxpayers well, they are equipped with knowledge in the form of communication, tax volunteer ethics, e SPT OP, and e filling. The implementation method follows the guidelines set by the Tax Service Office, namely there are those who wait at the KPP, and visit the Taxpayer's Location. The results of the activity show that for 1 month 12 tax volunteers helped fill out the SPT OP as many as 562 taxpayers.

Tingkat Kepatuhan Laporan SPT Tahunan Pada Kantor Pelayanan Pajak Pratama (KPP) Jakarta Tanjung Priok Periode 2015 - 2020 Fajar Ardian Sinatriya; Endro Andayani
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.v4i1.2530

Jurnal ini dengan judul Tingkat Kepatuhan Pelaporan Surat Pemberitahuan (SPT) Tahunan Tahun Pajak 2015 sampai dengan 2020 pada Kantor Pelayanan Pajak Pratama Jakarta Tanjung Priok. Tujuan untuk mengetahui tingkat kepatuhan penyampaian Surat Pemberitahuan (SPT) Tahunan Tahun Pajak 2015 sampai dengan 2020. Dasar hukumnya Peraturan Direktur Jenderal Pajak Nomor PER-02/PJ/2019 tentang Tata Cara Penyampaian, Penerimaan, dan Pengelolaan Surat Pemberitahuan. Metode pengamatan yang digunakan oleh penulis adalah pengamatan kualitatif berdasarkan studi dokumen dan wawancara dan informan. Berdasarkan hasil pengamatan penulis, jumlah seluruh Wajib Pajak yang lapor SPT dibagi dengan jumlah Wajib Pajak yang wajib menyampaikan Surat Pemberitahuan (SPT) Tahunan mengalami kenaikan, hal ini disebabkan karena adanya kebijakan dari KPP jumlah wajib pajak yang wajib menyampaikan SPT menurun meskipun jumlah wajib pajak yang terdaftar semakin meningkat dengan hambatan pemahaman wajib pajak, kurangnya pengawasan kepatuhan, dan masa pandemi. Kantor Pelayanan Pajak Pratama Jakarta Tanjung Priok selalu berupaya dalam meningkatkan kepatuhan pelaporan Surat Pemberitahuan (SPT) Tahunan melalui edukasi, menambah jumlah pengawasan, dan membuka layanan protokol kesehatan

PKM TAX CENTER INSTITUT STIAMI KAMPUS F (PINANG) DALAM RANGKA MENINGKATKAN KEPATUHAN WAJIB PAJAK MELALUI KEGIATAN RELAWAN PAJAK, INKLUSI PAJAK DAN SOSIALISASI Lisa Arisa Fiatri; Fifin Arifianti; Endro Andayani
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 7: Desember 2022
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v2i7.3962

Tax Center Instritut Stiami Kampus F (Pinang) baru berdiri bulan 04 Oktober 2021 dan disahkan pada tanggal 18 November 2021. Tujuan kegiatan untuk meningkatkan kepatuhan wajib pajak melalui kegiatan relawan pajak, sosialisasi dan inklusi pajak. Pada tahun 2022 telah mengikutsertakan mahasiswa untuk kegiatan relawan pajak dengan penempatan di KPP Pratama Jakarta Tangerang Timur sebanyak 8 mahasiswa, untuk membantu wajib pajak orang pribadi dalam melaporkan SPT tahun 2021 formulir 1770S dan 1770SS, dengan menggunakan laporan secara elektronik, agar wajib pajak yang kurang memahami teknologi informasi dapat dibantu mengisi SPT tersebut. Peran dari Relawan Pajak diharapkan dapat meningkatkan kepatuhan wajib pajak, Oleh karena agar dapat melayani wajib pajak dengan baik dibekali pengetahuan berupa komunikasi , etika relawan pajak, e SPT OP, dan e filling. Selain itu mengikutsertakan kegiatan inklusi pajak kepada 4 dosen dan sosialisasi. Metode Pelaksanaan mengikuti panduan yang ditetapkan oleh Kantor Pelayanan Pajak yaitu membantu secara offline di Kantor Pelayanan Pajak Tangerang Timur, sedangkan inklusi pajak melalui pembelajaran di kelas, sosialisasi melalui webinar. Hasil kegiatan menunjukan bahwa selama 1 bulan 8 relawan pajak membantu pengisian SPT OP sebanyak 1311 wajib pajak, memasukan inklusi Pajak dalam RPS dan juara 1 lomba puisi. Hambatannya pada akhir pelaporan SPT terjadinya error server karena banyaknya Wajib Pajak lapor SPT pada akhir periode. Saran untuk diberikan himbauan terus menerus kepada Wajib Pajak Pemberi kerja untuk memberikan bukti potong tepat waktu dan Wajib Pajak Orang Pribadi melaporkan lebih awal agar tidak terjadi keterlambatan.

Co-Authors Ade Suryana Aji Prasetyo Chintya Dameria Sihombing Christovorus Anggoro Bani Kasapto Devi Anggraeni Fajar Ardian Sinatriya Fifin Arifianti Jiwa Pribadi Agustino Kumala, Ratih Lisa Arisa Fiatri Maharani Maharani MOHAMMAD SOFYAN Muhammad Yusuf Panji Harapan Agung Rahmat Ramdhani Fitrah Sya’adan Abdullah Tavitri Rangkuti

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