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Socialization of Taxes and Financial Reporting to MSME Bazar Participants Refi Pratiwi; Intan Puspanita; Asih Machfuzhoh; Selly Anggraeni Haryono
MOVE: Journal of Community Service and Engagement Vol. 3 No. 2 (2023): November 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i2.273

Abstract

MSMEs have the potential to improve the implementation of their tax obligations. However, due to weak access to information by MSMEs, in general they do not necessarily understand and comprehend the benefits of fulfilling tax obligations. In the bazaar activity, which was attended by 37 students, some of the teams were business people who actually had businesses while studying, the team assistants and lecturers socialized the importance of taxes to entrepreneurs, they were given an understanding of taxation since they were in college and not only got the theory but in practice these business people were the ones who dominated by students must understand. The process of how business actors get a NPWP which will change their tax identity using a Resident Identity Card. Not only understanding taxation, but in this activity students and business people are also asked to understand the financial reports that must be made after the activity is completed.This activity was carried out at a bazaar event with 37 teams taking part in this activity consisting of 3 students. The aim of this service is to provide an understanding of taxation and financial reports. Business people understand taxation and financial reports.
PENERAPAN METODE HAZARD IDENTIFICATION AND RISK ASESSMENT (HIRA) DAN PENERAPAN STANDAR OPERASIONAL PROSEDUR (SOP) SEBAGAI UPAYA PENINGKATAN PRODUKSI DI UKM HALO OMA Akbar Gunawan; Ade Irman Saeful Mutaqin; Wahyu Susihono; Asih Machfuzhoh; Atia Sonda; Damasa G Desmiani; Erien Amelia; Intan Purbasari
Industri Inovatif : Jurnal Teknik Industri Vol 13 No 2 (2023): Inovatif Vol. 13 No. 2
Publisher : Prodi Teknik Industri S1 Institut Teknologi Nasional Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36040/industri.v13i2.5907

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa pentingnya penerapan Standar Operasional Prosedur (SOP) dalam kegiatan pra produksi hingga pasca pangan. Metode penelitian yang dipergunakan pada penelitian ini adalah penelitian lapangan (field research), dimana peneliti secara langsung mengambil data dari proyek penelitian, sedangkan cara lain yang dipakai dalam Field Research ini yaitu interview, observasi dan dokumentasi. Hasil yang didapatkan yaitu pembuatan Standar Operasional Prosedur (SOP) proses produksi pembuatan produk Tempe Teri Main Bola, Standar Operasional Prosedur (SOP) pengangkutan berbasis ergonomi dan Standar Operasional Prosedur (SOP) mekanisme dokumentasi dan pencatatan ergonomi untuk UKM Halo Oma. Hasil yang didapat proses produksi pembuatan produk Tempe Teri Main Bola lebih mudah, pekerja tidak merasakan beban kerja berlebih, pekerja lebih terarah, lebih optimal dalam pengerjaan proses produksi, dan meminimalisir kesalahan dalam bekerja yang bisa merugikan UKM Halo Oma. UKM Halo Oma sangat terbantu dengan pembuatan Standar Operasional Prosedur (SOP) karena pelaksanaan kerja saat dalam hal kegiatan produksi menjadi lebih mudah. Kinerja pegawai bisa lebih terarah dan optimal. Serta bisa meminimalisir kesalahan dalam bekerja yang dapat merugikan UKM Halo Oma
IMPLEMENTATION OF E-SAMSAT SERVICE INNOVATIONS IN AN EFFORT TO INCREASE MOTOR VEHICLE TAXES AT THE SERANG CITY SAMSAT OFFICE Asih Machfuzhoh; intan Puspanita; Karlina Eka Putri
Review of Accounting and Taxation Vol. 2 No. 2 (2023): December 2023
Publisher : Review of Accounting and Taxation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61659/reaction.v2i2.171

Abstract

Purpose - This writing is to determine the application of e-Samsat service innovation in increasing motor vehicle tax revenues as well as the supporting and inhibiting factors for the implementation of e-Samsat Design/methodology/approach - This writing uses a descriptive method with data collection techniques in the form of interview, observation and documentation techniques. The object of writing is the Serang City Samsat Office. Finding - The results of the study indicate that e-Samsat service innovation is one of the efforts to increase motor vehicle tax revenues. The supporting factors for the e-Samsat service make it easier for the public to pay motor vehicle taxes with online transactions, supporting infrastructure, and a fast and smooth network system, while the inhibiting factor found is that e-Samsat is not fully online. system, there is still a lack of e-Samsat socialization. Samsat to the community, and the habit of using formal and informal intermediary services which are still more popular with the community Originality - to achieve the goal of better e-Samsat innovation, the Serang City Samsat Service has perfected e-Samsat into a full online system, especially in the PKB payment procedure, intensified the socialization of e-Samsat to the public, and collaborated with more banks. Keyword - Implementation, e-Samsat, Motor Vehicle Tax. Paper Type – Research Paper
INFLUENCING FACTORS UTILIZATION PMK TAX INCENTIVE NUMBER 128 OF 2019 Machfuzhoh, Asih; Fajar Muttaqin, Galih; Puspanita, Intan
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 8 (2024): August
Publisher : Adisam Publisher

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

Abstract

One of the MBKM programs is a certified internship program. The government supports improving the quality of graduates, both undergraduate and diploma. Apart from the MBKM Program, from a tax perspective it also provides support related to increasing graduates, by providing tax incentives to companies that have contributed to providing internship opportunities to students. This incentive is the Supertax Deduction. It is hoped that by providing this incentive, many companies will contribute to providing internship opportunities for universities. Unfortunately, this facility has not been maximized by taxpayers. This research aims to test the influence of understanding supertax deduction incentive regulations, vocational student internships, socialization and ease of supertax deduction incentives, on the implementation of supertax deduction among vocational program partners. The sample for this research is all industrial partners involved internship program in 90 industries spread across Banten Province. The research methodology stage begins with collecting data through distributing questionnaires to vocational partners, followed by data analysis. This research data is primary, the data was analyzed using validity and reliability tests and multiple linear regression tests. The results of this research found that the influence of understanding the supertax deduction incentive regulations, socialization and ease of supertax deduction incentives had an influence on the implementation of supertax deduction
MENUMBUHKAN SADAR PAJAK UNTUK PELAJAR DI DESA PANANCARAN PANDEGLANG Machfuzhoh, Asih; Putri, Gabriella Arienjani; Setiawan Duta R., Aulia Rizky
Jurnal Pengabdian Dinamika Vol 10, No 2 (2023)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62870/dinamika.v10i2.23093

Abstract

Masih minimnya tingkat kesadaran pajak di Indonesia, membuat Kementrian Keuangan danKementrian Pendidikan dan Kebudayaan membuat Nota Kesepahaman (MOU) tentangpeningkatan Kesadaran Perpajakan melalui Pendidikan. Program Inklusi kesadaran pajak ini,mempunyai tujuan untuk membangun generasi emas yang sadar pajak ditahun 2045.Mahasiswa dan dosen memliki kewajiban untuk menjalankan tridharma perguruan tinggi,salah satunya adalah pengabdian kepada masyarakat. Melalui kolaborasi antara dosen danmahasiwa ini, dilakukan kegiatan menumbuhkan sadar pajak untuk para pelajar di DesaPanacaran, Kabupaten Pandeglang, Provinsi Banten. Metode yang digunakan adalah denganbercerita dan bermain dengan memasukkan materi sadar pajak tersebut kedalam cerita danpermainan yang dibawakan oleh mahasiswa. Dengan pihak sekolah juga diingatkan kembalitentang program inklusi sadar pajak ini, agar menyisipkan materi sadar pajak dibeberapamatapelajaran yang ada disekolah. Dengan demikian, diharapkan agar para pelajar mengenaldan terbiasa paham banyak manfaat dari pajak. Sehingga kedepannya, menimbulkankesadaran pajak para pelajar yang akan menjadi calon wajib pajak di tahun 2045.
Dissemination of Halal Certification, BPOM and Tax Reporting to Malingping Fish Meatball UMKM: English Wahyudi, Tri; Refi Pratiwi; Intan Puspanita; Asih Machfuzhoh; Muhamad Fakhrudin; Muhammad Abduh; Galih Ginanjar Saputra
Kreativasi : Journal of Community Empowerment Vol. 2 No. 2 (2023): Vol.2 No. 2, 2023 : September 2023
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v1i4.26227

Abstract

The purpose of this community service activity is to provide understanding regarding halal certification, BPOM and tax reporting to fishball business actors in Malingping District. This understanding is specifically related to the benefits obtained when fishball business actors implement the use of halal certification, BPOM and tax reporting. The methods used in community service include 1.) Lectures 2.) Tutorials 3.) Discussions. After this training is completed, fishball business actors can independently take care of halal certification, BPOM and make financial reports for tax compensation needs. The positive and enthusiastic response from the perpetrators of the Malingping Meatball business is an indicator of the success of this activity, and the potential for the Malingping Meatballs business actors is able to support business activities and improve business performance. economic independence from processed foods.
FACTORS INFLUENCING STUDENT PERCEPTIONS OF TAX EVASION Puspanita, Intan; Machfuzhoh, Asih
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4582

Abstract

This study aims to examine the factors that influence students' perceptions of ethical tax evasion actions. The population of this study were students majoring in accounting and tax administration at the Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Sampling was carried out based on purposive sampling with the type of judgment. The stages in this study were carried out by collecting data through questionnaires distributed to accounting and tax administration students who had taken taxation courses and continued with data analysis. The data of this study are primary data and were analyzed using validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests and multiple linear regression analysis tests. The results of this study indicate that the taxation system and money ethic have a positive and significant effect on the ethical perception of tax evasion. While the variables of fairness and tax sanctions have a negative effect on the ethical perception of tax evasion. The results of this study also show that the four variables together can influence the ethical perception of tax evasion actions.