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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Pajak Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Cindy Getah Trisna June
Universitas Merdeka Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pelaksanaan Relaksasi Pajak Sebagai Fasilitas Pemerintah Bagi UMKM Yang Terdampak Pandemi Virus Covid-19 Cindy Getah Trisna June; Ary Yunita Anggraeni
Jurnal Akuntansi dan Pajak Vol 22, No 2 (2022): JAP : Vol. 22, No. 2, Agustus 2021 - Januari 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i2.3922

Abstract

The impact of the COVID-19 virus pandemic is felt by the sector, including the tourism sector in Blitar City. This study analyzes the latest PMK-82/PMK.03/2021 policies related to incentives for taxpayers affected by the covid-19 virus pandemic. Drum craftsmen in the Bung Karno Tomb area are one of the targets for the implementation of this tax incentive. The results of this study turned out that the drum business actors did not take advantage of the relaxation provided by the government due to lack of understanding and lack of socialization related to these incentives. In addition, even though the times were difficult and they did not even get income, the drum craftsmen chose to continue to pay taxes because they were reluctant to follow the procedures given by the government for fear that the incentives would become a boomerang that would trap in the future related to taxes. Keywords : Covid-19, PMK-82/PMK.03/2021, Tax Incentives Abstrak Dampak pandemi virus covid-19 dirasakan oleh sektor, tak terkecuali sektor pariwisata yang ada di Kota Blitar. Penelitian ini menganalisis kebijakan terbaru PMK-82/PMK.03/2021 terkait insentif untuk Wajib Pajak yang terdampak pandemi virus covid-19. Perajin kendang di kawasan Makam Bung Karno merupakan salah satu sasaran diberlakukannya insentif pajak ini. Hasil dari penelitian ini ternyata para pelaku usaha kendang tidak memanfaatkan relaksasi yang diberikan pemerintah tersebut dikarenakan kurang memahami dan kurang sosialisasi terkait insentif tersebut. Selain itu, meskipun masa sulit dan bahkan tidak mendapat penghasilan para pelaku usaha perajin kendang memilih untuk tetap membayar pajak karena enggan mengikuti prosedur yang diberikan oleh pemerintah karena takut insentif tersebut justru menjadi bomerang yang menjebak di kemudian hari terkait pajak.
Pendampingan Perpajakan dalam Rangka Peningkatan Kepatuhan Wajib Pajak UMKM Cindy Getah Trisna June; Ria Mennita; Citra Sarasmitha; Wulan Dri Puspita; Ery Sulistyorini; Syifa Alzanah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 3 No. 1 (2022): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.103 KB) | DOI: 10.55338/jpkmn.v3i1.328

Abstract

ABSTRAK Pengabdian Masyarakat ini dilakukan pada PT. Nads Utama Karya yaitu salah satu usaha yang bergerak di bidang general contractor dan trading. Perusahaan ini masih tergolong usaha Mikro, Kecil dan Menengah (UMKM) jika dilihat dari perputaran usahanya. Metode yang digunakan dalam pengabdian masyarakat ini adalah dengan ceramah, diskusi serta tanya jawab. Selama pelaksanaan pengabdian, peserta aktif bertanya dan konsultasi terkait peraturan pajak terbaru utamanya yang berkaitan dengan usaha konstruksi miliknya. Setelah pelaksanaan pengabdian ini mitra diharapkan bisa mengimplementasikan ilmunya dari hasil diskusi dan tanya jawab dalam pelaksanaan usahanya. ABSTRACT This Community Service is carried out at PT. Nads Utama Karya is one of the businesses enganged in general contractor and trading. This company is still classified as Micro, Small and Medium Enterprises (MSMEs) when viewed from its business turnover. The method used in this community service is through lecturer, discussions and questions and answers. During the service implementation, participants actively asked questions and consulted regarding the latest tax regulations, especially those related to their construction business. After the implementation of this service, partners are expected to be able to implement their knowledge from the results of discussions and questions and answers in the implementatio of their business.
KAJIAN RETRIBUSI KANTIN DENGAN SKENARIO DI KOTA MALANG TAHUN 2025 Cindy Getah Trisna June; Muhammad Syafiq; Dian Surya Ayu Fatmawati; Ary Yunita Anggraeni; Nofita Tahmer
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.260-274

Abstract

School canteen levies are a form of levy imposed on canteen operators as compensation for the use of school facilities or government-owned land. These levies aim to optimize the utilization of regional assets and improve the overall quality of educational services. This study aims to analyze canteen levy policies in Malang City, considering legal, economic, and social aspects. Therefore, the results of this study are expected to provide more adaptive policy recommendations that support the sustainability of canteen businesses without neglecting their contribution to regional revenue. In analyzing canteen levies, calculations were conducted, where the appropriateness of the tariff was measured based on the cost ratio, which was conducted by analyzing the development of costs (operations, maintenance, and capital/investment) and the provision of facilities and infrastructure. To ensure equitable distribution of regional asset quality, local governments provided a simultaneous subsidy of 50% or 30% to compensate for this, depending on the region's financial capacity. However, this was done by considering the conditions of each canteen, considering the varying amounts of the levy burden. The estimated amount of the levy burden is as follows: 80% of canteens in good condition, 60% of canteens in light damage, and 40% of canteens in severe damage.
Analisis kinerja pemungutan retribusi pemanfaatan tanah milik pemerintah Kota Malang Cindy Getah Trisna June; Muhammad Syafiq Muhammad Syafiq; Ary Yunita Anggraeni; Fitriana Santi; Dyah Paramitha
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 2 (2026): Agustus 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i2.17454

Abstract

The utilization of land owned by the Malang City Government through a leasing scheme represents an effort to optimize regional assets that not only provides economic benefits to the community but also serves as an important source of Local Own-Source Revenue (PAD). The levy imposed on the utilization of these assets constitutes compensation for the use of government-owned property by individuals or third parties. Therefore, the effectiveness of the levy collection system plays a crucial role in optimizing regional revenue. This study aims to evaluate the levy collection system for the utilization of Malang City Government land and to identify the factors affecting its effectiveness. A descriptive qualitative approach was employed using observation, interviews, documentation, and surveys involving land tenants across five districts in Malang City. The findings indicate that the effectiveness of levy collection is constrained by several issues, including the predominance of manual payment procedures, reliance on physical payment receipts that are prone to loss, complex leaseholder transfer administration, and the lack of integration between the payment information system and the regional asset database. Respondents also expressed the need for digital payment systems to improve convenience, transparency, and service accountability. The findings are expected to provide a basis for developing digital transformation strategies in regional levy management to enhance public service quality and optimize Local Own-Source Revenue in a sustainable manner.
Co-Authors Ary Yunita Anggraeni Ary Yunita Anggraeni Citra Sarasmitha Dian Surya Ayu Fatmawati Dyah Paramitha Ery Sulistyorini Fitriana Santi MUHAMMAD SYAFIQ Muhammad Syafiq Muhammad Syafiq Nofita Tahmer Ria Mennita Syifa Alzanah Wulan Dri Puspita