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Farina, Khoirina
Universitas Trilogi
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Pelatihan Pengisian SPT Formulir 1770 Rachmawati, Nurul Aisyah; Efendri, Efendri; Farina, Khoirina
Jurnal Pengabdian Masyarakat Mentari Vol. 1 No. 3 (2024): Oktober
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v1i3.15

Abstract

Tujuan dari Pengabdian Kepada Masyarakat adalah untuk memberikan bantuan kepada wajib pajak dalam melaksanakan pelaporan pajak mereka, khususnya terkait dengan SPT Formulir 1770. Kegiatan pengabdian ini dilakukan dengan metode ceramah dan diskusi. Ceramah memungkinkan penyaji untuk memberikan informasi secara terstruktur dan jelas kepada audiens dalam waktu yang singkat. Diskusi memungkinkan peserta terlibat secara langsung dalam proses pembelajaran, berbagi ide, dan memperdalam pemahaman Berdasarkan pelaksanaan kegiatan ini, para wajib pajak menunjukkan antusiasme yang tinggi dalam melaporkan pajaknya. Melalui program ini, diharapkan pengetahuan pajak dapat disebarluaskan kepada wajib pajak, sehingga mereka juga dapat membantu wajib pajak lain dalam proses pelaporan. Ke depannya, diharapkan para wajib pajak semakin patuh dalam memenuhi kewajiban perpajakan mereka.
PENGARUH PENGETAHUAN PAJAK, SELF ASSESSMENT SYSTEM, PENERAPAN E-FILING, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK YANG MELAKUKAN PEKERJAAN BEBAS Sandria, Ahmad Maulana; Farina, Khoirina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 1 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i1.1642

Abstract

The study aimed to investigate and analyze how much influence tax knowledge, self-assessment system, application of e-filing, and tax sanctions have on taxpayer compliance of independent workers. The approach used in this research is the quantitative method.  Individual taxpayers who carry out independent work at PT BRI Life Insurance, KS Tubun branch as the research population. used as the sampling method used was purposive sampling. The number of selected samples was 72 respondents. The results of this study indicate that taxpayer compliance is influenced by the tax sanction variable.Keywords: Tax Knowledge; Self Assessment System; E-Filling; Tax Sanctions
PENGARUH RETURN ON ASSETS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA BANK PEMERINTAH DAN KONVENSIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA Rosyida, Ade Septia; Farina, Khoirina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 4, No 2 (2023)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v4i2.1763

Abstract

This research aims to examine the effect of Return On Assets (ROA), Leiveriage, and Company Size on Tax Avoiidance. This study uses a sample of banking companies, namely: Government and Conventional Banks listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. With the sample used in this research consisting of 20 banks. The analysis methods used are 1. Descriptive Statistical Analysis, 2. Panel Data Regression, 3. Classical Assumption Test, 3. Hypothesis Testing. The hypothesis tests used are: Multiple Linear Regression Test, Determination Coefficient Test, Simultaneous Significance Test (F Statistical Test), Individual Parameter Significance Test (t Statistical Test). The results showed that partially only Return On Assets (ROA) has a negative and significant effect on Tax Avoidance which is proxied by ETR. While Leverage and Company Size have no effect on Tax Avoidance.  The results of the F test show that Return On Assets (ROA), Leverage, and Company Size together have an effect on Tax Avoidance.Keywords: ETR; Tax Avoidance; Return On Assets (ROA); Leverage; Company Size.
PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI, SANKSI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI DEPOK TOWN SQUARE Maulana, Ivandi; Farina, Khoirina
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2191

Abstract

This study aims to analyze the factors that influence the compliance of MSME taxpayers at Depok Town Square. The analysis method used in this research is Partial Least Squares (PLS) with the help of SmartPLS software. The research sample consisted of 96 respondents who were MSME actors. The variables studied include tax knowledge, tax sanctions, tax socialization, and service quality from the tax authority. Data were collected through distributing questionnaires to respondents. The results of the analysis show that the four variables have a significant effect on MSME taxpayer compliance. These findings provide important insights for tax authorities in formulating appropriate policies and strategies to increase the level of tax compliance, especially in the MSME sector.Keywords: Tax Knowledge; Tax Sanctions;Tax Socialization; Taxpayer Compliance
Peningkatan Kapasitas Pelaku Usaha Mikro dalam Penyusunan Laporan Keuangan Berdasarkan SAK EMKM di Kelurahan Galur Jakarta Pusat Farina, Khoirina; Sariana, Nina
Jurnal Pengabdian Masyarakat Mentari Vol. 1 No. 10 (2025): Mei
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v1i10.95

Abstract

Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kapasitas dan keterampilan pelaku usaha mikro dalam menyusun laporan keuangan yang sesuai dengan standar yang berlaku. Kegiatan ini dilaksanakan menggunakan metode ceramah dan diskusi interaktif guna memperdalam pemahaman peserta. Metode ceramah memungkinkan narasumber untuk menyampaikan informasi secara terstruktur, jelas, dan efisien kepada audiens dalam waktu yang terbatas, sehingga peserta dapat memahami konsep-konsep dasar yang diperlukan untuk menyusun laporan keuangan. Di sisi lain, Metode diskusi memungkinkan peserta untuk berpartisipasi aktif dalam pembelajaran, saling berbagi ide dan pengalaman, serta memperluas pemahaman mereka mengenai topik yang dibahas.Berdasarkan pelaksanaan kegiatan ini, peserta menunjukkan antusiasme yang tinggi dan keinginan besar untuk meningkatkan kapasitas mereka dalam pengelolaan keuangan usaha. Melalui program ini, diharapkan pelaku usaha, khususnya yang bergerak di skala mikro, dapat lebih menyadari pentingnya pencatatan dan pelaporan keuangan yang akurat dan teratur, sebagai dasar untuk pengelolaan usaha yang lebih baik. Program workshop ini bertujuan agar pelaku usaha mikro dapat lebih percaya diri dalam menggunakan laporan keuangan sebagai alat untuk merencanakan pertumbuhan usaha mereka di masa depan.
Pengaruh Penerapan Sistem E-Filling, Pengetahuan, Sosialisasi, Kesadaran, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pekerja Bebas Muhamad Mahfud; Khoirina Farina
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4541

Abstract

Tax Compliance is a submissive or obedience attitude where the taxplayer has to fulfill all the tax right and obligations. The purpose of this research is to verify the factor that affect taxplayer compliance using the e-filing system, knowledge, socialization, awareness and tax sanctions on the compliance of freelance taxpayers. Data collection method in this research is by using a questionnaire. The population in this research is freelance taxpayers. The sampling method in this study used convience sampling and obtained as many as 71 respondents that fit the criteria. This study uses PLS SEM with the SmartPLS version 4.0 application for data analysis. The results of this research show that the implementation of the e-filing system, knowledge, socialization, awareness and tax sanctions have a positive and significant effect on taxpayer compliance as freelancers.
Co-Authors Achmad Junaedi , MM. Efendri Evi Anggraeni Fiqi Andreansyah Hani Chairani Heni Pujiastuti Husnul Khotimah Jeremy, Jeremy Maulana, Ivandi Muhamad Mahfud Muhammad Rizki Muyassaroh nina sariana Opti, Sri Rachmawati, Nurul Aisyah Rosyida, Ade Septia Sahara, Meliana Sandria, Ahmad Maulana Tina Setyaningsih Ulfiah Aryani Sarmanto Winta Winta