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All Journal Media Riset Akuntansi JAM : Jurnal Aplikasi Manajemen SALAM: Jurnal Sosial dan Budaya Syar-i Infestasi Jurnal Ilmiah Econosains Jurnal Akuntansi dan Pajak Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Pada Masyarakat Kompartemen : Jurnal Ilmiah Akuntansi Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan JRB-Jurnal Riset Bisnis Jurnal Samudra Ekonomi dan Bisnis JIMF (JURNAL ILMIAH MANAJEMEN FORKAMMA) Jurnal Akuntansi & Perpajakan Jayakarta The Indonesian Journal of Accounting Research Ekspresi dan Persepsi : Jurnal Ilmu Komunikasi Journal of Social Science Jurnal Syntax Transformation Indonesian Journal of Society Engagement (IJSE) Perspektif Akuntansi Prosiding Konferensi Nasional PKM-CSR JURNAL ABDIKARYASAKTI Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Indonesia Sosial Sains Journal of Economics and Social Sciences Eduvest - Journal of Universal Studies Journal of Social Science Veteran Economics, Management & Accounting Review

Ni Putu Eka Widiastuti

Fakultas Ekonomi Dan Bisnis Universitas Pembangunan Nasional Veteran Jakarta

Author-ID : 2759085

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Neuroscience Nursing Physics Public Health Social Sciences Other

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Makna yang Timbul dari Kesadaran Membayar Pajak Restoran Alfian Suradiansyah; Ni Putu Eka Widiastuti; Alfida Aziz
JRB-Jurnal Riset Bisnis Vol 3 No 1 (2019): Oktober
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Pancasila

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

This research aims to gain an understanding of the meaning of restaurant tax on restaurant taxpayers in South Tangerang City. The method used in this research is a qualitative method with intepretive paradigm and phenomenology approach. The results of the research revealed that the informant had understood about their obligation to pay restaurant taxes to the local government. They understand that restaurant taxation is an obligation as citizens who set up a restaurant business in an area against the regional government which can be used as a source of regional revenue to finance the needs of local governments. The meaning of restaurant tax cannot be separated from their life background, character, culture and philosophy. Informants interpret restaurant taxes as a form of reciprocity to local governments, peace of business, contribute to the region and forming a sense of social responsibility.

Pemberdayaan Kelompok Pembudidaya Lele di Desa Curug, Gunung Sindur, Bogor Kusumajanti Kusumajanti; Asep Kamaluddin Nashir; Ni Putu Eka Widiastuti
Jurnal Pengabdian Pada Masyarakat Vol 6 No 4 (2021)
Publisher : Universitas Mathla'ul Anwar Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30653/002.202164.837

EMPOWERMENT OF CATFISH FARMERS GROUP IN CURUG VILLAGE, GUNUNG SINDUR, BOGOR. Catfish farming ini Curug Village, Gunung Sindur District, Bogor Regency is carried out independently. Selling fish farming products to local markets by bringing in fish buyers (Tengkulak). The problem that occurs is that the selling price of catfish offered by collectors ranges from Rp. 17,500 – Rp. 18,000/kg. The procedure for selling fish is a problem in itself for cultivators, such as low selling prices, inappropriate weighing results. Based on these problems, the PkM team proposed efforts to empower farmers in groups, with the aim of developing a Product Marketing Strategy. The method used by direct assistance with processed products, formulating marketing strategies, targeting the local market. Empowerment of the “Curug Mutiara” catfish Cultivators in collaboration and synergy with other groups, village officials, and related agencies in Bogor Regency to achieve optimal results.

DETERMINASI TRANSFER PRICING PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Dinda Oktaviyanti; Ni Putu Eka Widiastuti; Satria Yudhia Wijaya
Kompartemen : Jurnal Ilmiah Akuntansi KOMPARTEMEN, Vol. 19 No.1, Maret 2021
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v19i1.11230

This study aims to determine the effect of income tax, tunneling incentive, and debt covenant on transfer pricing indications. The research population uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling technique was carried out by purposive sampling method. The study used 105 observational data. Logistic regression is a data analysis technique used in this study. The results of the study show that there is an effect of tunneling incentive, which is measured by the amount of foreign share ownership that exceeds 20% on transfer pricing. However, this study cannot prove the effect of income tax, as measured by the different box tax and debt covenants, as measured by the debt to equity ratio on transfer pricing.

Strategi Pendampingan Terhadap Pelaku Wisata di Ekowisata Sunge Jingkem, Kampung Sembilangan, Desa Samudra Jaya, Kabupaten Bekasi Kusumajanti Kusumajanti; Ni Putu Eka Widiastuti; Asep Kamaluddin Nashir
Indonesian Journal of Society Engagement Vol. 1 No. 2: Desember 2020
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v1i2.17

Business in Era 4.0 uses a lot of information from internet-based digital media. The world of tourism has a very promising business opportunity for tourism entrepreneurs. Sunge Jingkem in Samudra Jaya Village, Bekasi Regency is a tourism business pioneered by young people, especially from Kampung Sembilangan. The development of the area that was originally only a fishing village turned into a tourist area has become the background for the development of Sunge Jingkem Ecotourism. The main profession of residents in Kp. Sembilang as fishermen is considered not able to do optimally because of fish availability, competition, weather, and pollution, so they have to look for alternative income. Community service carried out by a team from the Jakarta Veteran National Development University in collaboration with the Bekasi District Research and Development Agency aims to create a mentoring strategy for tourism actors to create alternative employment opportunities through Ecotourism by promoting collaboration and creativity. The method of mentoring carried out for tourism actors in Kampung Sembilang, Samudra Jaya Village starts from extracting information directly to the object of guidance, then carrying out FGDs involving tourism actors, and finally direct guidance to tourism actors. Tourism actors consisting of Managers, Local Governments, and Travelers undertake efforts to foster communication so that collaboration can be created, creative ecotourism management, and in the end, the objectives of this guidance can be achieved. Sunge Jingkem Ecotourism is an alternative for fishermen to have additional income apart from being traditional fishermen. Abstrak Bisnis di Era 4.0 ini banyak memanfaatkan informasi dari media digital berbasis internet. Dunia Pariwisata memiliki peluang bisnis yang sangat menjanjikan bagi para pelaku usaha wisata. Sunge Jingkem di Desa Samudra Jaya, Kabupaten Bekasi merupakan usaha wisata yang dipelopori oleh para pemuda khususnya dari Kampung Sembilangan. Pengembangan wilayah yang semula hanya desa nelayan berubah menjadi daerah wisata menjadi latar belakang pengembangan di Ekowisata Sunge Jingkem. Profesi utama penduduk di Kp. Sembilangan sebagai nelayan dinilai sudah tidak bisa dilakukan secara optimal dikarena faktor ketersediaan ikan, persaingan, cuaca dan pencemaran sehingga mereka harus mencari alternatif penghasilan. Pengabdian Kepada Masyarakat yang dilakukan oleh tim dari Universitas Pembangunan Nasional Veteran Jakarta bekerjasama dengan Badan Penelitian dan Pengembangan Kabupaten Bekasi bertujuan untuk membuat strategi pendampingan pada para pelaku wisata dalam upaya menciptakan lapangan pekerjaan alternatif melalui Ekowisata dengan mengedepankan kolaborasi dan kreativitas. Metode pendampingan yang dilakukan kepada pelaku wisata di Kampung Sembilang, Desa Samudra Jaya dimulai dari penggalian informasi secara langsung ke objek pembinaan, kemudian melaksanakan FGD dengan melibatkan para pelaku wisata, dan terakhir dilaksanakan pembinaan langsung ke pelaku wisata. Pelaku wisata yang terdiri dari Pengelola, Pemerintah Daerah, dan Pelancong dilakukan upaya pembinaan komunikasi sehingga dapat tercipta kolaborasi, pengelolaan ekowisata yang kreatif, dan pada akhirnya dapat tercapai tujuan pembinaan ini. Ekowisata Sunge Jingkem sebagai salah satu alternatif bagi nelayan untuk memiliki penghasilan tambahan selain sebagai nelayan tradisional. Kata Kunci: komunikasi; ekowisata; pelaku wisata

Pengendalian Internal Dalam Konteks Pengelolaan Pajak Reklame Josua Rolamdo; Ni Putu Eka Widiastuti
Perspektif Akuntansi Vol 4 No 3 (2021)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v4i3.p255-276

Internal control of local taxes is the key factor in the success of tax management, including the collection of advertisement taxes. Therefore, an adequate internal control analysis is essential in administering the advertisement tax. This study uses a qualitative method by taking objects in the Kelapa Gading area, North Jakarta. Data were collected through observation, interviews with four key informants, namely the Head of the Regional Revenue Service Unit (UPPD), Head of the Service Unit (Kasatpel Pelayanan), Head of Billing Unit (Kasatpel Penagihan), and the Data Administration Unit. This study indicates that the internal control of the advertisement tax in the Kelapa Gading, North Jakarta has been running effectively. The tax management information system plays significant role in internal control by providing information of tax arrears.

Motivating Factors That Taxpayer Does Not Make Tax Restitution on The Values Added Tax Ni Putu Eka Widiastuti
The Indonesian Journal of Accounting Research Vol 17, No 1 (2014): IJAR January 2014
Publisher : The Indonesian Journal of Accounting Research

Abstract: Restitution of value-added tax (VAT) is the difference between the value causes a procedure provided by the government to returning excess tax amount remitted by the taxpayer (Taxable Employers) added tax-in (VAT – in) and the value added tax-out (VAT – Out) where the amount is credited VAT-in is greater than VAT-out. This study uses primary data collected from respondents’ answers taxpayers through the questions asked by questionnaire. Data were analyzed using factor test, where the purpose of this study was to prove the factors that motivate taxpayers do not do refunds of the VAT. The results of this study indicate that four factors motivate taxpayers do not do refunds of the VAT. They are the 1st factor a period of restitution, the 2nd factor is tax audits, the 3rd factor is the restitution procedure, and 4 th factor is service tax officer.Abstrak: Restitusi pajak pertambahan nilai (VAT) adalah selisih antara nilai yang menyebabkan prosedur yang disediakan oleh pemerintah untuk mengembalikan kelebihan jumlah pajak yang dikirim oleh wajib pajak (Pengusaha Kena Pajak) menambahkan pajak (PPN - in) dan nilai tambah tax-out (PPN - Out) di mana jumlah dikreditkan PPN-in lebih besar dari VAT-out. Penelitian ini menggunakan data primer yang dikumpulkan dari jawaban responden wajib pajak melalui pertanyaan yang diajukan oleh kuesioner. Data dianalisis menggunakan uji faktor, di mana tujuan penelitian ini adalah untuk membuktikan faktor-faktor yang memotivasi wajib pajak tidak melakukan pengembalian uang dari PPN. Hasil penelitian ini menunjukkan bahwa empat faktor motivasi wajib pajak tidak melakukan pengembalian uang dari PPN. Mereka adalah faktor pertama periode restitusi, faktor kedua adalah audit pajak, faktor ke-3 adalah prosedur restitusi, dan faktor ke-4 adalah petugas pajak layanan.

STRATEGIES AND ROLE OF LOCAL GOVERNMENT IN IMPROVING THE COMPETITIVENESS OF TRADITIONAL FISHERMEN IN PANDEGLANG, BANTEN Kusumajanti Kusumajanti; Ni Putu Eka Widiastuti; Asep Kamaluddin
EKSPRESI DAN PERSEPSI : JURNAL ILMU KOMUNIKASI Vol 3, No 1 (2020): Januari
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Pembangunan Nasional Veteran Jakarta

The aims of study to explore in depth: a. strategies and role of local government supports the formation of fishermen groups and group performance in enhancing the competitiveness of traditional fishermen; b. Strategies undertaken by local governments to improve competitiveness so as to realize the prosperity of traditional fishermen, c. group communication model between local government, traditional fishermen group, and partners This study use qualitative research methods with a critical paradigm referring to the critical concepts of Marxist thought. The results showed that the government through the Ministry of Marine Affairs and Fisheries Republic of Indonesia has issued Government Regulation no. 50 Year 2015 on empowering small fishermen and small fish farmers. The Ministry of Marine Affairs and Fisheries has an agenda to improve the welfare of traditional fishermen and to optimize their potentials in groups, which are handed down to the provincial and district fisheries departments. Pandeglang District Government as the object of research through Fisheries Department has the authority to manage, utilize, and conserve marine and fishery resources for the welfare of Pandeglang community, especially fisherman community, cultivation, processing and marketing of fish, and to increase contribution for PAD (District Owned Revenue). Fisheries Department develop strategies for improving the welfare of traditional fishermen, among others, encourage the formation of fishermen cooperatives with legal status. Socialization of the use of fishing gear which is not prohibited by the government. This is because there are still many traditional fishermen in Pandeglang who use Cantrang that can threaten the sustainability of marine ecosystems. The local government through related offices has not been actively involved in providing assistance to traditional fishermen so that they have high competitiveness such as maintaining good quality fish quality, stable catch quantity, environment of fishery and marine areas that is maintained so as to ensure the sustainability of existence fish in the sea. The results of this study have implications on the preparation of roles and strategies of local governments in improving the competitiveness of traditional fishermen adapted to local elements so that traditional fishermen become prosperous.

Peran Komunikasi Kelompok Istri Nelayan P. Pari Dalam Mendukung Keberhasilan Ekowisata Kusumajanti Kusumajanti; Ni Putu Eka Widiastuti; Asep Kamaluddin Nashir
Prosiding Konferensi Nasional Pengabdian Kepada Masyarakat dan Corporate Social Responsibility (PKM-CSR) Vol 1 (2018): Prosiding PKM-CSR Konferensi Nasional Pengabdian kepada Masyarakat dan Corporate Socia
Publisher : Asosiasi Sinergi Pengabdi dan Pemberdaya Indonesia (ASPPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.902 KB)

Pengabdian kepada masyarakat ini bertujuan untuk memberdayakan fenomena kekuatan komunikasi kelompok di kalangan nelayan kecil di P. Pari dalam upaya meningkatkan penghasilan keluarga. Kehidupan seorang nelayan kecil yang usaha sehari-harinya menangkap ikan guna memenuhi kebutuhan ekonomi keluarganya. Nelayan kecil meggunakan kapal perikanan berukuran paling besar 5 Gross Tonnage (GT). Ukuran kapal yang kecil membuat nelayan tidak dapat menangkap ikan ke perairan yang lebih jauh dan jumlah ikan tangkapannya pun terbatas. Kebutuhan ekonomi keluarga memaksa agar para nelayan kecil mencari solusi penambahan penghasilan. Teori Strukturasi Pengambilan Keputusan dari Mashall Scott membantu dalam memberikan gambaran proses dalam pembuatan keputusan oleh anggota kelompok. Pendekatan Fenomenologi dipergunakan untuk menggali informasi dan pengalaman nelayan-nelayan kecil yang tergabung dalam kelompok. wilayah peraian P. Pari yang memiliki banyak tempat-tempat menarik sebagai destinasi wisata di Kepulauan Seribu. Para nelayan kecil didampingi oleh Tim Pengabdi dalam proses mengambil keputusan bersama. Para nelayan mengambil keputusan bahwa pada hari Sabtu dan Minggu mereka akan beralih profesi dari nelayan tangkap dan budidaya menjaadi tour guide. Implikasi dari pengambilan keputusan tersebut pada peningkatan penghasilan nelayan kecil di P. Pari.

INTENSITAS PENGHINDARAN PAJAK PADA PERUSAHAAN: DAMPAK CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE Arwaly Haifa Salsabila; Dianwicaksih Arieftiara; Ni Putu Eka Widiastuti
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

The purpose of this study is examine the influence of Corporate Social Responsibility (CSR) and Corporate Governance (CG) with proxy institusional ownership and audit quality. In this research leverage and sales growth used as variabele control. The population of this research is sub-sector trade, service and investastation firms that listed in Indonesian Stock Exchange period 2016-2018. Sample selected by purposive sampling method with certain criteria and collected 172 data samples. Testing the hypothesis in this study used Multiple Linear Regression Analysis. The result of these test indicate that: there is no significant influence of corporate social responsibility on tax avoidance, institusional ownesrship there is a positive significant on tax avoidance, audit quality there is no significant on tax avoidance.

Pemberdayaan Kelompok Masyarakat Desa Curug, Kecamatan Gunung Sindur, Bogor dalam Mewujudkan Desa Edutainment Kusumajanti Kusumajanti; Asep Kamaluddin Nashir; Ni Putu Eka Widiastuti
Indonesian Journal of Society Engagement Vol. 3 No. 3: Desember 2022
Publisher : Lembaga Kajian Demokrasi dan Pemberdayaan Masyarakat (LKD-PM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33753/ijse.v3i3.93

Curug Village, Gunung Sindur District, Bogor is geographically in the middle of an industrial environment. The diverse profiles of the people in Curug Village have encouraged the Curug Village Head to optimize his environmental resources. The Curug Village Government wants to empower the environment and its people so that their Regional Original Income can increase. Departing from the aspirations of the people and government officials of Curug Village to have a tourist area that has an impact on increasing people's income and regional original income. PPDM in Curug Village as a form of implementation of research results related to. Optimization of groups in the community that are in accordance with the urgency of the needs of the Curug Village community. The PPDM team provides solutions to the problems of the Curug Village community who want to increase community income with a holistic approach based on research in the fields of Communication, Negotiation and Diplomacy, and Finance, as well as BUMDes. Thus it is hoped that by using the formation assistance approach, empowering groups based on the economy, tourism, by utilizing the resources of Curug Village in the form of land which is the location for Edutainment Tourism. Diverse human resources are an added value for providing assistance so that the community has independence and is able to accelerate village development in the areas of goat/sheep livestock, rabbit farming, fish farming, ornamental plant cultivation, processing of fish products, and self-employment. The final results in the first year are expected that Curug Village can have an agreement for an edutainment-based science-techno-park model.

Co-Authors Adrian Muluk, Muhammad Agustine Dwianika Alfian Suradiansyah Alfida Aziz Ananda, Asri Dwi Anggie Wiyana Ari Febriansyah Arwaly Haifa Salsabila Asep Kamaluddin Nashir Ayunita Ajengtiyas Saputri Mashuri Azizah, Zahra Budi Kurniawan Burhanudin Yusuf Ramadhan CARMEL MEIDEN Diana Frederica Dianwicaksih Arieftiara Dinda Oktaviyanti Dini Fatihatul Hidayah Eka Ermawati Elsa Chusniah Erna Hernawati Erna Hernawati, Erna Esther Dwitia Eva Herianti Fadya Wulan Tedjasukmana Febriansyah, Ari Febryan, Carissa Angelique Fernando, Kenny Gading, Meiwindriya Mutya Hidayah, Dini Fatihatul Ihsan Saifuljihad Indah Masri Josua Rolamdo Jubaedah Nawir Kamaluddin Nashir, Asep Karina Cornelia Kusumajanti, Kusumajanti Lina Said Magdalena, Febriani Cristina Susianti Mahendro Sumardjo Mahendro Sumardjo, Mahendro Manalu, Novita Yenni Boang Marundha, Amor Masripah Meiden, Carmel Moeljadi Moeljadi, Moeljadi Muhammad Ridwan Muhammad Zidan Rosyid Mulyantini, Sri Navis, Maolan Wildan Nita Rosadiya Nuryati, Tutty Putriningtyas, Indira Rahmasari Fahria Randy Kuswanto Ronika, Zakila Cahya Sahara, Ulfa Saifuljihad, Ihsan Salsabila, Arwaly Haifa Saprudin Saprudin Saprudin Saprudin, Saprudin Satria Yudhia Wijaya Sembiring, Rinawati Senja Nuansari Shallsa Billa Elhusza SITI MARYAM Sjam, Juska Meidy Enyke Sophia Mardiyah Sultan Maulana Yunus Susilawati, Susilawati Syakira, Atira Wiwi Idawati Wiwik Ari Sandi Wulandary, Ike Yeni Ekowati Yuli Dias Pratama Yunus, Sultan Maulana Zakila Cahya Ronika

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