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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Kebijakan Publik Jurnal Pendidikan Akuntansi (JPAK) Infestasi Panrita Abdi - Jurnal Pengabdian pada Masyarakat Jurnal Akuntansi wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan JIPkM Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Khy’sh Nusri Leapatra Chamalinda
Universitas Trunojoyo Madura
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences Other

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RELAWAN PAJAK 2023: MENDORONG KEPATUHAN WAJIB PAJAK MELALUI PENDAMPINGAN PELAPORAN SPT TAHUNAN DAN PEMADANAN NIK-NPWP Aliya Tiara Fatiha; Rahma Aulia Safriza; Khy'sh Nusri Leapatra Chamalinda
Panrita Abdi - Jurnal Pengabdian pada Masyarakat Vol. 8 No. 2 (2024): Jurnal Panrita Abdi - April 2024
Publisher : LP2M Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/pa.v8i2.27283

Abstract

Tax is the primary source of state revenue that finances national development. One of the factors that can determine the amount of state revenue is the level of taxpayers’ compliance. The service aims to increase taxpayer compliance by tax volunteers. It is hoped that the presence of tax volunteers at KPP Pratama Bangkalan will play a role in increasing taxpayers’ compliance through service to taxpayers by helping taxpayers in Bangkalan Regency to report their annual tax reporting and support the implementation of matching NIK into NPWP. Tax volunteers are also tasked with providing socialization, education, and information related to annual tax reporting using e-filling. The service program is carried out for approximately five months using the Community-Based Participatory Research (CBPR) method with stages starting from the pre-training, training, implementation, and evaluation. The results of this activity are based on data from KPP Pratama Bangkalan as of 2 Feb – 31 March 2023, there are 35,709 Annual Tax Reporting for Individual Taxpayers that have been reported on time. The evaluation results show that the majority of taxpayers are satisfied with the services provided by tax volunteers.  ---  Pajak merupakan sumber utama pendapatan negara yang mendanai pembangunan nasional. Salah satu faktor yang menentukan jumlah penerimaan negara adalah tingkat kepatuhan wajib pajak. Pengabdian ini dilakukan dengan tujuan untuk mendorong kepatuhan wajib pajak melalui program relawan pajak. Diharapkan dengan hadirnya relawan pajak di KPP Pratama Bangkalan berperan dalam mendorong kepatuhan pajak melalui pelayanan kepada wajib pajak dalam hal pelaporan SPT Tahunan dan mendukung implementasi pemadanan NIK-NPWP. Relawan pajak juga bertugas memberikan sosialisasi, edukasi, dan informasi yang berkaitan dengan pelaporan SPT Tahunan dengan menggunakan e-filling. Program pengabdian dilakukan melalui metode Community Based Participatory Research (CBPR), dengan tahapan yang dimulai dari tahap pra pelatihan, pelatihan, pelaksanaan, dan evaluasi. Hasil kegiatan pengabdian ini berdasarkan data dari KPP Pratama Bangkalan per 2 Feb – 31 Maret 2023 terdapat 35.709 SPT Tahunan Wajib Pajak Orang Pribadi yang telah dilaporkan secara tepat waktu. Hasil evaluasi menunjukkan bahwa wajib pajak merasa puas atas pelayanan asistensi yang diberikan relawan pajak.
Analisis Kinerja Keuangan Perusahaan Daerah Air Minum Pada Masa Pandemi Covid-19 Chamalinda, Khy’sh Nusri Leapatra; Faisol, Imam Agus
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 9 No 02 (2021): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Desember 2021
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.9.02.123-131

Abstract

This study aims to analyze financial performance during the Covid-19 pandemic. Assessment of the performance of the financial aspect is measured using three leading indicators, namely Profitability, Liquidity, and Solvency. The profitability ratio consists of the return on equity and the operating ratio, while the liquidity ratio consists of the cash and effectiveness ratio. The data type used is secondary data in the form of financial reports during the Covid-19 Pandemic, namely April, May and June 2020. The data analysis technique uses Common Size analysis. Namely, researchers measure financial statements based on Profitability, Liquidity, and Solvency Ratios, then interpret the calculation results based on the Minister of Public Works Regulation Number 18 of 2007. The study results explain that the PDAM's financial performance in the first three months of the Covid-19 pandemic explained the different conditions in each indicator. The Profitability Ratio in the ROE aspect explains that the company's ability to generate profits using equity has not been maximized. The same thing happened to the operating ratio, which explained that operating expenses' efficiency and control strategy in April was not optimal. The liquidity ratio in the cash ratio indicator is in the excellent category. The billing effectiveness ratio for April and June is in the excellent category. The solvency ratio explains that the three months of the Covid-19 pandemic are in the excellent category.
Co-Authors Aliya Tiara Fatiha Carolina, Anita Elviana Andrian Nova W. P Emi Rahmawati Fariyana Kusumawati Frida Fanani Rohma Hakim, Tito IM. Rahman Imam Agus Faisol Imam Agus Faisol Imam Agus Faisol Lyna Latifah Nike Aulia Firdiani Az Nurul Herawati Rahma Aulia Safriza Sudarwati Sudarwati Titiek Puji Astuti