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All Journal Jurnal Manajemen dan Organisasi TIJAB (The International Journal of Applied Business) Jurnal Layanan Masyarakat (Journal of Public Service) Journal of Halal Research, Policy, and Industry Jurnal Pengabdian Masyarakat Manage
Nitami Galih Pangesti
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Religion Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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A Bibliometric Analysis of Tax Evasion Issues in the Last Decade Bani Alkausar; Prinintha Nanda Soemarsono; Nitami Galih Pangesti
TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v5.I2.2021.29451

Abstract

This examination to discover the pattern of research publications on tax evasion issues. This article aims to unveil and to map research trends in tax evasion issues. By using bibliometric approach, all research publications related to tax evasion issues in the online Scopus database were analyzed. The authorship, number of citations, journal sources, institutions, and countries, were examined. The result showed that the number publications in this area are still dominated by western countries (USA is the most influential country in research publication related to tax evasion issues). It is believed that research funding factors became one of the factors why the Western countries still dominate the number of publications nowadays. The results of this study also conclude that the issue of tax evasion are becoming more popular among academics within the area of the taxation. In addition, this study reveals that the development of research publications in this area is growing.
Justice, Trust, Perceived of Risk and Voluntary Tax Compliance in MSME Nitami Galih Pangesti; Bani Alkausar; Prinintha Nanda Soemarsono; Hanifiyah Yuliatul Hijriah; Azrul Abdullah
TIJAB (The International Journal of Applied Business) Vol. 7 No. 2 (2023): NOVEMBER 2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v7.I2.2023.50103

Abstract

Background: Tax compliance has become a focused problem in various countries. Especially for developing countries with inadequate law enforcement, tax systems, and taxpayer awareness, this will indirectly impact high rates of taxpayer non-compliance. The issue of low taxpayer compliance is not a significant problem to solve, considering that the domino effect will cause more critical issues in the future. Objective: This study tries to demonstrate additional elements that affect tax compliance, such as the psychological factors of taxpayers and to find out the motives that influence taxpayers. It becomes essential to consider how a person's behavior is influenced by self-perception regarding the system, beliefs, and sanctions before the taxpayer finally voluntarily fulfills their tax obligations. Method: Through the use of a survey, this study employs a quantitative methodology. The poll was conducted via distributing Google forms with questionnaires for respondents to complete on their own. Then, using AMOS Graphic, structural equation modeling (SEM) analytic techniques were used to analyze the data. Results: This study demonstrates that trust and voluntary tax compliance are unaffected by conceptions of fairness (procedural justice, distributive justice, and retributive justice).  Meanwhile, perceptions of risk and trust affect voluntary tax compliance. Conclusion: This shows that MSME taxpayers carry out voluntary tax compliance because they believe that the tax authority can detect non-compliance. In addition, MSME taxpayers increase voluntary tax compliance to avoid penalties due to tax risks arising from the internal and external risks they have. Keywords: voluntary tax compliance; perceptions of justice; trust; perception of risk; MSME
Studi Kasus : Upaya Penyelesaian Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Atas Kelalaian Penerbitan Faktur Pajak Pertambahan Nilai (PPN) Pertiwi, Ajeng Rachma; Andini, Amelia Pratista; Pangesti, Nitami Galih; Firmandani , Wahyu
Jurnal Manajemen dan Organisasi Vol. 15 No. 3 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

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Abstract

PT M is a developer engaged in property and has been confirmed as a Taxable Entrepreneur (PKP) in 2017. In 2023 PT M received a Request for Explanation of Data and/or Information (SP2DK) from the Tax Service Office (KPP) for indications that tax invoices for the period January - December 2020 had not been reported. This research aims to find out the causes and procedures for resolving the SP2DK obtained by PT M. The method used in this research is a case study with document archive techniques and interviews. This research in testing the validity of qualitative data processing uses the data triangulation method. From the results of this study, it is known that the cause of the issuance of SP2DK is because PT M has not reported tax invoices in the Tax Return (SPT) for the Value Added Tax (VAT) period that has been approved in the e-invoice application. PT M argued that there were concerns about the deadline for uploading tax invoices after the issuance of Director General of Taxes Regulation Number PER 03/PJ/2022. On December 18, 2023, PT M responded to SP2DK in writing to KPP. The resolution of the problem is that PT M has corrected the VAT periodic tax return for unreported tax invoices with a nominal result of underpayment for the January - December 2020 period of Rp 240,776,389.
IMPROVING THE ACCOUNTABILITY OF SMEs IN MALANG CITY: A STRATEGIC STEP TOWARDS GLOBAL COMPETITIVENESS Pangesti, Nitami Galih; Soemarsono, Prinintha Nanda; Eriani, Izmi Dwira
Jurnal Layanan Masyarakat (Journal of Public Services) Vol. 9 No. 2 (2025): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/.v9i2.2025.155-165

Abstract

The low level of financial literacy among MSMEs directly impacts poor accountability practices. Without a sufficient understanding of basic accounting concepts, MSMEs struggle to record transactions systematically and accurately. Their ability to prepare comprehensive financial statements is crucial not only for meeting internal requirements but also for enhancing competitiveness on a global scale. To address the issues related to accountability practices, educational efforts on balance sheets, income statements, and the preparation of application-based financial reports are essential. The community service activity titled "Enhancing Accountability of Micro, Small, and Medium Enterprises in Malang City to Support Global Competitiveness" was conducted on Sunday, July 14, 2024, at the Malang Creative Center, involving 22 MSMEs that are members of the Malang Small Traders Association (Paguyuban Seduluran Sak Lawase). This service activity included pre-tests and post-tests, as well as presentations on how to prepare balance sheets and income statements, and an introduction to accounting applications. All participants showed an increase in knowledge, with post-test scores averaging at least 80. These results indicate that participants have grasped how to prepare balance sheets and income statements, demonstrating that the training materials were effective in enhancing participants' knowledge.
Empowering Employee Engagement: The Mediating Role Of Job Satisfaction In The Influence Of Islamic Work Values Galih Pangesti, Nitami; Candraningrat, Candraningrat
Journal of Halal Research, Policy, and Industry Vol. 4 No. 1 (2025): Journal of Halal Research, Policy, and Industry : July
Publisher : UNIVERSITAS NAHDLATUL ULAMA SURABAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/jhrpi.v4i1.7413

Abstract

This study examines the positive influence of Islamic Work Values (IWV) on employee job satisfaction and engagement, with job satisfaction acting as a mediator in this relationship. Islamic Work Values, rooted in Islamic ethical and moral teachings, encourage behaviours such as integrity, fairness, and accountability, which promote positive interactions and a supportive work environment. This study is a quantitative study with a sample size of 100 employees. The results of this study explain that there is an influence between Islamic work values and employee engagement and job satisfaction as a mediator.
Transformasi UMKM Melalui Literasi Pajak dan Penyusunan Laporan Keuangan Pada Paguyupan Pelaku Usaha Jawa Timur (PAKU) Bani Alkausar; Annisa Wulandari; Prinintha Nanda Soemarsono; Nitami Galih Pangesti; Ajeng Rachma Pertiwi
Jurnal Pengabdian Masyarakat Manage Vol. 7 No. 1 (2026): Februari
Publisher : Universitas Muhammadiyah Jember

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Abstract

Pemahaman perpajakan dan akuntansi merupakan hal dasar yang harus diketahu  i bagi wajib pajak UMKM. Hal ini dikarenakan dapat menunjukkan keadaan usaha sebenarnya dan pemenuhan kewajiban perpajakan dengan tepat. Namun, Paguyupan Pelaku Usaha Jawa Timur (PAKU) masih memiliki kendala dalam memahami perpajakan dan akuntansi. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk memberikan literasi Perpajakan dan Akuntansi pada PAKU. Menggunakan skema workshop, metode yang digunakan diantaranya tahap perencanaan & persiapan, implementasi dan evaluasi. Hasil pengabdian masyarakat menunjukkan bahwa adanya peningkatan literasi perpajakan dan akuntansi pada PAKU yang ditunjukkan melalui post test. Selain itu terdapat 20 UMKM yang tergabung dalam PAKU berhasil melakukan aktivasi akun Coretax. Dengan memberikan pelatihan implementasi Coretax maka program pengabdian masyarakat ini dapat mendukung capaian DJP
Co-Authors Ajeng Rachma Pertiwi Ajeng Rachma Pertiwi, Ajeng Rachma Andini, Amelia Pratista Annisa Wulandari Azrul Abdullah Bani Alkausar Candraningrat, Candraningrat Eriani, Izmi Dwira Hanifiyah Yuliatul Hijriah, Hanifiyah Yuliatul Soemarsono, Prinintha Nanda Wahyu Firmandani Widi Hidayat