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Silmi Silmi
Universitas Andalas
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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PENERAPAN LITERASI PERPAJAKAN PADA USAHA MIKRO KECIL MENENGAH MACA COFFEE Muhammad Alvan; Nurdatul Fadhillah; Silmi Silmi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Ensiklopedia Social Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2551

Abstract

This practicum is motivated by observation data which shows the learning outcomes obtained in semester 3 which are applied to practicum activities in semester 4. The research aims to find out how much tax will be paid by the companies or MSMEs under study, and we can calculate how much tax by the amount of income that can be obtained from our MSMEs. Because tax is mandatory for people with income, such as MSMEs, which we studied in the current semester, which have certain provisions for making the payment. By taking a tax practicum course we can find out the procedures for paying taxes and the amount of tax that will be paid to an MSME each year.
PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN 21, DAN PPN PADA BISNIS CAFE X Tiara Mardiyah Putri; Selly Maulida Fitri Alis; Meylani Henni Putri; Silmi Silmi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Ensiklopedia Social Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2552

Abstract

Taxes are a source of state revenue that comes from people's participation. The state has the authority to collect taxes from the people, because taxes are used to improve the welfare of the people. Tax awareness for taxpayers is very necessary for the state to meet the needs of its people. One of the taxes related to the cafe business is firstly income tax 21 which is subject to withholding of employee income, and secondly value added tax which is tax which is subject to withholding which is charged to buyers or consumers. This research aims to provide knowledge to café owners regarding tax regulations in the form of tax calculations and reporting. The method used is through data collection in the form of interviews from cafe owners. The results of this research aim to show the calculation and method of reporting income tax 21, tax and value added tax.
OPTIMALISASI PENGELOLAAN PAJAK BAGI UMKM GARASI OTO CLINT Amirul Amirul Ardiva; Bryan Sulthan Ramadhika CH; Fadli Aprian Jasmin; Silmi Silmi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Ensiklopedia Social Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2548

Abstract

This activity aims to increase the understanding of MSMEs in Padang City regarding their tax calculations and obligations. Through intensive assistance, MSMEs are assisted in preparing financial reports and calculating appropriate taxes in accordance with applicable regulations. The results show a significant increase in tax understanding and awareness among MSMEs, which has the potential to increase tax compliance and local economic growth.
PERHITUNGAN DAN SOSIALISASI PAJAK PERTAMBAHAN NILAI YANG ADA PADA UMKM CV. X Asnat T. Silitonga; Diah Ayu Permata Sukma; Usi Marjani; Naufal Sutan; Silmi Silmi; Ihsani Mazelfi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Ensiklopedia Social Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2549

Abstract

Value Added Tax, or VAT, is nothing new. Currently, many UMKM are subject to tax, such as CV.X. The Value Added Tax calculation available for UMKM can help UMKM in determining the amount of value added tax that must be paid by their company. This calculation is carried out in accordance with Tax Law Number 7 of 2021 concerning Harmonization of Tax Regulations. The calculated data is taken from previous transactions CV.X. Apart from that, this data was collected through direct interviews with owners of UMKM at CV.X. The main aim of preparing this article is to help UMKM in matters of taxation, especially regarding the existing Value Added Tax, for successful business continuity in the future. With a deep understanding of VAT and applicable tax regulations, it is hoped that MSMEs can optimize their financial management, minimize the risk of tax violations, and increase the competitiveness of their business in a competitive market. Through this article, it is hoped that MSMEs can achieve long-term success and contribute positively to overall economic growth.
PENGEMBANGAN PENGETAHUAN TENTANG PAJAK PADA PENGUSAHA KECIL “JAMAICA FLOWERS” Ayunda Tasya Putri; Muhsin Zainul; Hifzan Derjualianda; Silmi Silmi
Ensiklopedia Sosial Review Vol 6, No 1 (2024): Volume 6 No 1 Februari 2024
Publisher : Ensiklopedia Social Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/esr.v6i1.2550

Abstract

Knowledge about taxation plays a crucial role in the success and compliance of small businesses, including the ornamental flower sector like Jamaika Flowers. This article explores efforts to develop tax knowledge in the context of small businesses, focusing on Jamaika Flowers, an ornamental flower business. The study aims to understand the taxation challenges faced by small businesses, analyze the effectiveness of tax education programs, and provide strategic recommendations to enhance tax understanding among ornamental flower entrepreneurs. This research employs a qualitative method with a case study approach, involving in-depth interviews with the owner of Jamaika Flowers, as well as a review of literature related to tax policies for small businesses in Indonesia. The results indicate that a lack of knowledge about tax obligations often becomes a major obstacle for small businesses in maintaining tax compliance. Factors such as the complexity of regulations, limited access to tax information, and resource constraints are significant issues.
Theoretical, Numerical, and Experimental Analysis of Stress Distribution in Rectangular Beams under Different Loading Positions Hafizah, Hafizah; Nazaruddin, Nazaruddin; Ilham, Boy Ilham Wahyudi; Silmi, Silmi
Jurnal Rekayasa Mesin Vol. 17 No. 2 (2026)
Publisher : Jurusan Teknik Mesin, Fakultas Teknik, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jrm.v17i2.2102

Abstract

In structural design, appropriate criteria are required to ensure that structures can safely withstand applied loading conditions while achieving optimal performance. Stress analysis is one of the most important aspects of structural engineering design. Stress in structural components can be evaluated theoretically, numerically using finite element analysis, and experimentally through direct measurement techniques. Previous studies have investigated stress analysis in structures such as wall jib cranes and beams using finite element software, as well as experimental stress measurements employing strain gauges integrated with Arduino Uno microcontrollers. In this study, stress analysis of rectangular beams was carried out using theoretical calculations, finite element simulations, and experimental measurements employing strain gauges integrated with an Arduino Uno microcontroller. The beams were designed with identical dimensions and material properties. Each beam was simply supported at both ends and subjected to different loading configurations. The stress results obtained from the theoretical, numerical, and experimental approaches showed good agreement. The highest error was observed at the lowest stress level, with a deviation of 5,44%. This discrepancy is attributed to the performance characteristics of the BF350 strain gauge sensor, which operates more effectively at stress levels above 20 MPa. Furthermore, under the same total applied load, beams subjected to two concentrated loads exhibited lower stress concentrations than beams subjected to a single concentrated load.
The Influence of Anti-Corruption Practices, Internal Controls, and Profitability on Tax Avoidance in Indonesian Property and Real Estate Firms Silmi Silmi; Azza Putri Mayaner
Jurnal Ecogen Vol. 9 No. 3 (2026): Jurnal Ecogen
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/ecogen.v9.i3.123

Abstract

This study examines corporate tax avoidance in the Indonesian property and real estate industry, where tax-related practices may affect corporate governance and public revenue. Companies listed on the Indonesia Stock Exchange (IDX) between 2020 and 2024 are included in the empirical setting. With leverage included as a control factor, special attention is paid to three potential determinants of tax avoidance: profitability, internal control, and anti-corruption procedures. Quantitative data were obtained from annual and sustainability reports, resulting in 150 firm-year observations from 30 companies selected using predefined sampling criteria. Panel regression analysis was employed to examine the association between the explanatory variables and corporate tax avoidance. Tax avoidance is proxied by the Effective Tax Rate (ETR), calculated as income tax expense divided by pre-tax income, where a lower ETR indicates a higher level of tax avoidance. The results indicate that profitability is negatively associated with ETR, suggesting that more profitable companies tend to exhibit higher levels of tax avoidance. However, internal control and anti-corruption procedures are not statistically significantly associated with tax avoidance. Leverage, as a control variable, also shows no statistically significant association with tax avoidance. This study contributes to the literature by providing empirical evidence on the relative importance of financial and governance-related factors in explaining corporate tax avoidance in the Indonesian property and real estate sector.
Co-Authors Aidah Fikriyyah Ajulio Padly Sembiring Alya Azilah Ardhani Alzena Vania Rahma Dahlan Amirul Amirul Ardiva Andrian, Willy Anisa, Hilda Try Asnat T. Silitonga AULIA, SITI Ayunda Tasya Putri Azza Putri Mayaner Berri Brilliant Albar Bryan Sulthan Ramadhika CH Bunga Shafira Creaktivina Faozi Zai Danny Hidayat Dessy Kurnia Sari Diah Ayu Permata Sukma Dika Amelia Agustina Donard Games Duma Putri Tama Eka Candra Lina Elvira Luthan Fadli Aprian Jasmin Fajri, Aulia Fara Muthia Azzahra Faza, Sharfina Fitrisia Fitrisia Fitriyeni Oktaviani Furqan, Yasmin Ananta Hafizah Hafizah Hanalde Andre Hanum Yashthafi Anjani Hidayat , Danny Hidayat, Danny Hifzan Derjualianda Husna, Meryatul Ilham, Boy Ilham Wahyudi Irma Suryani Indra Kevry Ramdany Kurniawan, Rahmat Laura Amelia Triani Luthfan Fadila Yunda Mazelfi, Ihsani Meylani Henni Putri Muhammad Alvan Muhsin Zainul N. Nazaruddin Nadya Putri Nasha Nadya Putri Nasha Naufal Dwi Febiansyah Naufal Sutan Nurdatul Fadhillah Oktavia, Fitriyeni Prima Fithri Putri, Zsazsabila Natalia Rahmadoni, Jefril Rahmat Kurniawan Rayna Kartika, Rayna Rina Anugrahwaty Riyanti, Friska Felicia Roma Kyo Kae Saniro Sanda Patrisia Komalasari Selly Maulida Fitri Alis Suryani, Indah Permata Tiara Mardiyah Putri Ullya Rahmi Aswin Usi Marjani Verni Juita Yudi Mufti Prawira Yuliana Firdasari Yurniwati Yurniwati Yurniwati Yurniwati Yusuf, Kadri