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All Journal Jurnal Manajemen Pelayanan Publik JMM (Jurnal Masyarakat Mandiri) Ilomata International Journal of Tax and Accounting

Wuwuh Andayani

Institut Ilmu Sosial dan Manajemen STIAMI

Author-ID : 3342535

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Transportation Other

Published : 6 Documents Claim Missing Document

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Articles

PROSES PEMBUATAN NPWP CEPAT DAN MUDAH BAGI PELAKU UMKM DI MASA PANDEMI COVID-19 Mainita Hidayati; Ratih Kumala; Wuwuh Andayani; Ridwal Ridwal; Aldino Aldino
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 2 (2021): April
Publisher : Universitas Muhammadiyah Mataram

Abstrak: Kegiatan pengabdian pada masyarakat ini merupakan kegiatan pengabdian yang telah dilakukan pada tahun 2020 di Kelurahan Pakis yang terletak di wilayah Kecamatan Sawahan, Kota Surabaya. Pakis merupakan daerah yang terus berkembang dengan memiliki beberapa UMKM di bidang kuliner dan fashion. Tujuan diadakan pengabdian ini adalah untuk mengenalkan tentang proses pembuatan NPWP cepat dan mudah guna meningkatkan pemahaman pelaku UMKM dalam memenuhi kewajiban perpajakannya. Metode pelatihan ini dimulai dengan syarat dan cara pembuatan NPWP, hak dan kewajiban wajib pajak serta manfaat NPWP, tata cara pembukuan dan pencatatan, serta tata cara penghitungan dan pelaporan pajak UMKM. Persiapan pengabdian kepada masyarakat ini dilakukan dalam beberapa tahapan, yaitu (1) menganalisa situasi dan identifikasi kebutuhan UMKM, (2) Memberikan materi pelatihan yang disosialisasikan oleh Instruktur kepada pelaku UMKM dan diskusi tentang permasalahan-permasalahan pajak, (3) evaluasi program dalam pelaksanaan kegiatan pengabdian kepada masyarakat. Hasil kegiatan yang telah dilakukan bahwa pelaku UMKM yang belum mendaftarkan diri sebagai wajib pajak karena belum mengetahui tata cara pembuatan NPWP dan keterbatasan informasi terkait syarat dan cara pembuatan NPWP, dan pelaku UMKM belum melakukan pembukuan dan pencatatan transaksi keuangannya. Pelatihan ini menunjukkan tingkat pemahaman pelaku UMKM terhadap pentingnya pemahaman terhadap perpajakan, adanya respon positif tersebut dilihat dari antusiasme para peserta pelatihan mengikuti kegiatan pengabdian, Sebagian besar (62,5%) peserta telah memahami tentang perpajakan, arti pentingnya pajak, pembuatan NPWP, dan dapat memahami PP Nomor 23 Tahun 2018. Abstract: This community service activity is a service activity that has been conducted in 2020 in Pakis Village located in sawahan sub-district, Surabaya. Fern is an area that continues to grow by having several MSMEs in the field of culinary and fashion. The purpose of this devotion is to introduce about the process of making NPWP quickly and easily in order to improve the understanding of MSMEs in fulfilling their tax obligations. This training method begins with the terms and procedures for making NPWP, the rights and obligations of taxpayers as well as the benefits of NPWP, bookkeeping and recording procedures, and procedures for calculating and reporting MSMEs taxes. Preparation of community service is carried out in several stages, namely (1) analyzing the situation and identification of the needs of MSMEs, (2) Providing training materials disseminated by instructors to MSMEs and discussions on tax issues, (3) evaluation of programs in the implementation of community service activities. The results of the activities that have been carried out that MSME actors who have not registered as taxpayers because they do not know the procedure of making NPWP and limited information related to the terms and how to make NPWP, and MSMEs actors have not done the bookkeeping and recording of financial transactions. This training shows the level of understanding of MSMEs on the importance of understanding taxation, the positive response is seen from the enthusiasm of the trainees following the devotional activities, mostly (62.5%) participants have understood about taxation, the importance of taxes, the creation of NPWP, and can understand PP No. 23 of 2018.

An Analysis of the Effectiveness of the Policy of Allocation on Income Tax Incentive Covered by the Government in the Context of Handling Corona Virus Disease 2019 (A Case Study of West Bekasi KPP Pratama in 2020) Mainita Hidayati Keman; Cintya Safira Putri; Wuwuh Andayani; Vandyarman Mulya Priyanda
Ilomata International Journal of Tax and Accounting Vol. 3 No. 2 (2022): April 2022
Publisher : Yayasan Ilomata

The background of this study was Pandemic Covid-19 which created some effects on the economic or taxation sectors. Also, it gave an impact on the decline of companies’ income which led to cutting the salaries of many employees and termination of the working relationship. Thus, it required the government to allocate the incentives PPh 21 DTP to relieve the burden on taxpayers and can help restore people's purchasing power. The purpose of this study was to analyze the policy of allocation of PPh 21 DTP incentives in the context of handling Corona Virus Disease 2019 at West Bekasi KPP Pratama based on an analysis of effectiveness, obstacles faced and efforts made to overcome obstacles. This research was descriptive qualitative. The data collection was using observation, documentation, and interviews. The results of this study were that allocating PPh 21 DTP on West Bekasi KPP Pratama was still not effective because many taxpayers did not take advantage of this incentive because of the lack of information and socialization given. This was based on the achievement of objectives, integration, and adaptation. The obstacles encountered were the socialization was less rigorous as many taxpayers were ill-informed, many taxpayers who did not take advantage of the policy well, and the lack of awareness of mandatory taxes by not reporting the realization of the utilization of PPh 21 DTP. Last, the efforts made by KPP Pratama, West Bekasi were to conduct socialization thoroughly and maintain the synergy/cooperation between the KPP and the taxpayers.

Strategies for Maintaining Tax Compliance of SMEs During Covid-19 Pandemic by Using Supply Chain Management Integration Approach Aramia Fahriyah; Wuwuh Andayani; Rochland Yoseph; S. Penta Nurwibowo; Wendy Irawan
Ilomata International Journal of Tax and Accounting Vol. 3 No. 1 (2022): January 2022
Publisher : Yayasan Ilomata

The new normal life of Covid-19 pandemic has brought a new life pattern which is more strict health protocols in the interaction among each other. In the normal time, although the level of tax revenue shows a rising trend, the tax ratio hasn’t shown any significant increase. Also, it is still left behind other developing countries. Related to the pandemic effect, the world economy is decreasing and resulting to the decline of the Indonesian tax revenue. The concerns of this study are on how to optimize the compliance level of tax payment from Small-Medium Sized Enterprises (SMEs) and the efforts of optimization needed to be done including in helping SMEs for being able to survive and or to be improved in terms of its business performance. Thus, they can contribute to maintaining their tax compliance at the same time from getting worse. This study employed a descriptive research method using a qualitative approach. The data sources were primary and secondary data. In this study, an operational management tool which is the approach of Supply Chain Management (SCM) integration will be implemented as the solution. It is found that the gradual application of the concept of SCM integration will give several significant impacts on the SMEs’ performance including their compliance with the existed tax regulations. Also, this will encourage the optimal taxation authority in managing the tax participation of the SMEs sector.

An Analysis of the Effectiveness of Samsat J'bret Service (West Java Ngabret) during the Covid-19 Pandemic to Improve the Tax Compliance of Motorized Vehicles at the Office of Samsat Bekasi City Wuwuh Andayani; Septa Prayoga; Mainita Hidayati
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

Taxes, both central and local taxes, are the main source of income for the state. One of the regional taxes is the Motorized Vehicle Tax (PKB) which is one source of income expected to help local governments in increasing Locally-Generated Revenue (PAD). This has prompted local governments to innovate tax payment services for motorized vehicles by utilizing increasingly advanced information technology which serves as an effort to break the chain of the spread of Covid-19. This study was conducted to analyze the effectiveness of the J’bret (West Java Ngabret) Samsat service system to improve taxpayer compliance in paying the motorized vehicle tax during the Covid-19 pandemic in Bekasi City, the obstacles that emerged, and the efforts made by the Samsat and taxpayers in realizing the effectiveness of the service system. The research method was a qualitative approach by employing a descriptive approach. The results of this study indicated that the J’bret Samsat service system has been effective and fully following the theory of effectiveness aspects according to Muasaroh (2013). Last, what needs to be improved was more campaigns held for taxpayers about the existence of a motorized vehicle tax payment service system through the Samsat J’bret.

The Governance Reform In The Coaching Services Of Prisoners In The Correction Centers (A Study At The Sukamiskin Class I Correction Center) Agung Edi Rustanto; Teguh Sandjaya; Wuwuh Andayani
Jurnal Manajemen Pelayanan Publik Vol 6, No 2 (2023): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v6i2.45232

In general, the problems of LAPAS in Indonesia are regarding overcapacity and facilities that are not up to standard. However, in Class 1 Sukamiskin LAPAS, among other problems, there are interesting problems to study after the reform. The purpose of this study was to analyze coaching services after governance reform was carried out at Class 1 Sukamiskin Correctional Institution. What improvements have occurred in coaching services at Class 1 Sukamiskin LAPAS need to be studied in more depth because coaching is a very important service. Some aspects of the coaching carried out in governance reform at Class 1 Sukamiskin prison are coaching in the form of spiritual activities, fulfillment of remission rights, assimilation, parole leave, parole, and leave before release, and sports activities. Governance reform at Class 1 Sukamiskin LAPAS was carried out through several effective stages. The success of governance reform in coaching services needs to be investigated because it is very important to know the implementation process. This research uses a descriptive qualitative method with a case study approach at Sukamiskin Class 1 LAPAS. Informants in this study were LAPAS leadership officials, LAPAS staff officers, prisoners and visitors. The results of this study are that there is an increase in coaching services in the form of spiritual activities, an increase in the fulfillment of remission rights, assimilation, parole leave, parole leave, and leave before being released online, the implementation of sports activities becomes more systematic and directed. The results of this study indicate that there is a positive impact from governance reform in Class 1 Sukamiskin LAPAS being able to realize an increase in coaching services through organizational structure changes and change management.

The Influence of Profitability and Company Size on Tax Avoidance (A Case Study of Mining Companies Listed on the Indonesia Stock Exchange in 2018-2022) Ridha Azka Raga; Wuwuh Andayani; Husna Putri Pertiwi; Julaeha; Dwikora Harjo
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.921

Tax avoidance is a deliberate strategic approach that companies employ to reduce their tax liabilities while remaining compliant with relevant tax regulations. The complexity of tax avoidance arises from its dual nature, where, on one side, it remains within the bounds of legality, and yet, on the other side, it is deemed undesirable by the government due to its adverse impact on national revenue. The objective of this research is to investigate how both the size and profitability of a company influence its engagement in tax avoidance between mining companies listed on the Indonesia Stock Exchange (BEI) from 2018 to 2022. This research utilized a descriptive quantitative methodology and for sample was selected through purposive sampling, identifying 14 companies meeting predefined criteria. The data collected was subjected to analysis using IBM SPSS Statistics 25, which included Classical Assumption Tests, Multiple Linear Regression Analysis, and Hypothesis Testing. The results of this study indicated a noteworthy impact of profitability on tax avoidance, while the size of the company did not demonstrate a significant influence on tax avoidance. Moreover, the observation revealed that the joint consideration of both profitability and company size had a significant impact on tax avoidance.

Co-Authors Agung Edi Rustanto Aldino Aldino Aramia Fahriyah Cintya Safira Putri Dwikora Harjo Husna Putri Pertiwi Julaeha Kumala, Ratih Mainita Hidayati Mainita Hidayati Keman Ridha Azka Raga Ridwal Ridwal Rochland Yoseph S. Penta Nurwibowo Septa Prayoga Teguh Sandjaya Vandyarman Mulya Priyanda Wendy Irawan

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