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RIAN SUMARTA
Trisakti School of Management
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FAKTOR-FAKTOR YANG MEMENGARUHI PPh BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA RIAN SUMARTA; AULIA ULMAH INTAN
Media Bisnis Vol 12 No 2 (2020): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v12i2.922

Abstract

The purpose of this research is to obtain the factors that affect the corporate income tax. The independent variables of this research are capital structure (DER), profitability (ROA), operating cost, net sales, commercial expense, and luquidity ratio. The dependent variable in this research is corporate income tax. In this following research, the researchers used manufacture companies listed in Indonesia Stock Exchange from 2016-2018 which had 492 data from 164 companies. Based on criteria there are 177 data from 59 companies. The data was analyzed by using multiple regression analysis with IBM SPSS 19 version. The results of this research indicated that profitability (ROA), operating cost, and net sales have influence significant toward corporate income tax Minimizing operating costs in the company can affect the profitability ratio and can increase company profits. Company profit comes from sales made by the company, profit is one of the tax objects, so that the amount of company profit can determine the amount of corporate income tax owed. However capital structure (DER), comercial expense, and liquidity ratio have no influence toward corporate income tax.
FAKTOR-FAKTOR YANG MEMENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP WILAYAH JAKARTA UTARA JULIANI JULIANI; RIAN SUMARTA
Media Bisnis Vol 13 No 1 (2021): MEDIA BISNIS
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i1.955

Abstract

This study aims to obtain empirical evidence of understanding of taxpayers, taxpayer awareness, taxes sanction, taxpayer environment, quality of service, moral obligations and perceived behavioral control of taxpayer compliance. The use of the method in this study is causality research method. The population in this study is an individual taxpayer that registered in North Jakarta Tax Office. Sampling in this study used a simple random sampling method with a total of 103 respondents. The results of this study concluded that understanding of taxpayers, taxes sanction and moral obligations has an influence on the compliance of individual taxpayers registered in the North Jakarta Tax Office. In the sense that the higher the level of understanding of the taxpayer, the firmer the tax sanctions and the better the moral obligations, the higher the level of compliance of individual taxpayers. While taxpayer awareness, taxpayer environment, quality of service and perceived behavioral control do not affect the compliance of individual taxpayers registered in North Jakarta Tax Office.
Pelatihan Perpajakan untuk Meningkatkan Kompetensi Siswa Siswi SMK di Jakarta dan Tangerang Meiriska Febrianti; Silvy Christina; Haryo Suparmun; Rian Sumarta
Jurnal Abdimas Adpi Sosial dan Humaniora Vol. 3 No. 3 (2022): Jurnal Abdimas ADPI Sosial dan Humaniora
Publisher : Asosiasi Dosen Pengabdian kepada Masyarakat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47841/jsoshum.v3i3.206

Abstract

Tax is an important role for a country, because the main source of state revenue is obtained from the tax sector. To support state revenues from the taxation sector, taxpayer awareness and compliance is required, both in terms of calculation, deposit and tax reporting. Trisakti School of Management through P3M (Center for Community Research and Development) implementing the tri dharma of higher education is also responsible for being able to play a role in providing an understanding of taxation for the community through Community Service activities. The purpose of this community service activity is to provide knowledge and understanding of tax rights and obligations, namely regarding the calculation and filling of the Annual Income Tax Return for Individuals. The methods used in this training are through lectures, practice case studies and question and answer. The result achieved in this training activity is that the participants can understand how to calculate and fill out the Annual Personal Income Tax Return using forms 1770SS and 1770S. The expected targets and outcomes for participants in this training are participants can understand their tax obligations, and have the awareness to fill out Annual Tax Returns independently, completely and correctly so that taxpayer reporting compliance also increases.
Faktor yang Memengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Wilayah Tangerang Myken Vanda Gishela; Rian Sumarta
Media Bisnis Vol 13 No 2 (2021): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v13i2.1745

Abstract

The aims of this study are to determine the factors that affecting the control of personal taxpayers’ attitudes regarding the implementation of tax education, tax knowledge, tax penalty, account representative’s services, tax amnesty, tax awareness, and the application of e-filing system. The object of this study was conducted on personal taxpayers registered in Tangerang tax office. The data were collected by questionnaire measured by likert scale. Purposive sampling sampling technique were applied to determine the samples in this study and the number of samples in this study consisted of 131 personal taxpayers that registered in Tangerang tax office. data analysis was performed by validity test, reliability test. The hyphotesis was tested using the coefficient analysis, coefficient of determination (adj R2), t and F test statictics. The results showed that the implementation of tax knowledge, tax penalty, and the application of e-filing system had a positive effect on individual taxpayers’ compliance that registed in Tangerang tax office. While, other independent variable do not have influence to tax compliance.
PENGARUH FINANCIAL DISTRESS DAN FAKTOR LAINNYA TERHADAP PENGHINDARAN PAJAK Siti Alifah Fauziyah; Rian Sumarta
E-Jurnal Akuntansi TSM Vol 3 No 1 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i1.1860

Abstract

The objective of this research is to obtain empirical evidence about the effect financial distress, managerial ownership, audit committee, size board of director, size of the independent board of commissioners, institutional ownership, and profitability on tax avoidance. The population in this research is manufacturing companies listed in Indonesia Stock Exchange from the year of 2019-2021. Samples were obtained through a purposive sampling method in which 234 data were taken as the sample. This research uses multiple regression methods to test the hypotheses. The result of this research indicated that financial distress, institutional ownership and profitability have negative effects on tax avoidance. Meanwhile the result of this research then shows that managerial ownership, audit committee, size board of director and size of the independent board of commissioners do not have effect on tax avoidance.
FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH BOGOR Maria Ade Kristina; Rian Sumarta
E-Jurnal Akuntansi TSM Vol 2 No 2 (2022): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (783.548 KB)

Abstract

The purpose of this study was to determine the factors that influence the control of personal taxpayers registered at Bogor. These factors are tax authorities services, tax penalty, level of understanding, tax awareness, tax dissemination, perceptions of tax effectiveness, and taxpayer trust. This research was conducted in 2022 with the object of research for taxpayers who were registered at Bogor. Primary data test method by means of a questionnaire. The sampling technique used purposive sampling with the number of samples in this study were 103 respondents. The data analysis method used in this research is validity test, reliability test, classical assumption test, correlation coefficient analysis, determination coefficient analysis (adj R²), overall significance test (F test), and individual parameter significance test (t test). The results showed that tax services, tax penalty, tax awareness, tax socialization, and taxpayer trust had no effect on taxation. However level of understanding and perception of tax effectiveness had effect on taxation.
FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KOTA TANGERANG Aurelia Putri Hadi Atmaja; Rian Sumarta
E-Jurnal Akuntansi TSM Vol 3 No 2 (2023): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v3i2.2166

Abstract

This research aims to analyze and obtain empirical evidence on the factors that influence taxpayer compliance, such as the modern tax administration system, tax knowledge, tax service quality, tax socialization, attitude, awareness, and tax sanctions. This study uses the object of individual taxpayers in Tangerang City. The sample used in this study was 107 respondents with data collection by distributing questionnaires through Google Forms Link. This study uses purposive sampling and uses a 4-point Linkert Scale. This study provides results that the variables of modern tax administration systems, tax knowledge, tax socialization, attitude, awareness, and tax sanctions have an effect on taxpayer compliance. While the variables of tax service quality and attitude have no effect on taxpayer compliance. This indicates that the higher the implementation of the modern tax administration system, the level of knowledge, the implementation of tax socialization, the level of awareness, and the application of tax sanctions can increase taxpayer compliance.
Co-Authors AULIA ULMAH INTAN Aurelia Putri Hadi Atmaja HARYO SUPARMUN JULIANI JULIANI MARIA ADE KRISTINA MEIRISKA FEBRIANTI Myken Vanda Gishela SILVY CHRISTINA Siti Alifah Fauziyah