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Penerapan Peran Orang Tua dan Guru dalam Pencegahan Stunting melalui Pendampingan Parenting di SDIT Cahaya La Royba Indra Martha Rusmana; Jaka Wijaya Kusuma; Hamidah Hamidah; Amyati Amyati; Aris Trismayadi Nurizki
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 2 (2022): Batara Wisnu | Mei - Agustus 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v2i2.83

Stunting problems become a conflict that needs to receive focused attention. Stunting cases are still ups and downs, this is due to parenting and residents' understanding of stunting is still low. The purpose of community service is to provide assistance and strengthening of citizens to have the ability to prevent stunting. The results of this community service are needed to be able to foster awareness of the causes of stunting conflicts in each family and will remind each other which eventually as a movement that synergizes with each other. Methods are carried out by creating or seeking the art of stunting prevention management, planning preventive actions, socialization and application in the family. Conveying understanding to teachers and parents related to stunting means that important things and sharing interactions needed will be a routine and periodic activity.

ANALISIS SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK DAERAH DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH PADA BADAN PELAYANAN PAJAK DAERAH Amyati Amyati; Sri Ratu Hikmawati
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 1 No. 2 (2021): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v1i2.34

The implementation of regional autonomy has spurred the Pandeglang district government to be creative in finding sources of regional revenue that can support regional financing. Regional Tax is one source of regional income that can be extracted in the context of increasing Regional Original Income. The purpose of the study was to determine the implementation of local tax collection systems and procedures in an effort to increase PAD, to determine the implementation of the Pandeglang Regency Regional Regulation Policy Number 3 of 2018 concerning Regional Taxes, to determine the increase of Pandeglang Regency's PAD in 2016-2020. The method used is descriptive qualitative method. The type of data used is primary data in the form of interviews and secondary data in the form of targets and realization of regional taxes, targets and realization of PAD in 2016 - 2020. The procedure applied to local tax collection consists of 9 main activities, registration, determination, deposit, application for installments, bookkeeping and reporting, objections and appeals, collection, correction, and collection of overpayments. The implementation of Regional Regulation No. 3 of 2018 concerning Regional Taxes has not fully implemented the Government's Internal Control System. The increase in PAD from year to year has increased fluctuations. Conclusion The system and procedure for collecting local taxes at the Regional Tax Service Agency of Pandeglang Regency are in accordance with existing regulations. BP2D of Pandeglang Regency uses Perda No. 3 of 2018 as one of the guidelines in making decisions and determining policies. Overall in five years the components of local taxes that contributed the most to the increase in PAD were PBB P2 Tax, BPHTB Tax and Street Lighting Tax

ANALYSIS OF THE IMPLEMENTATION OF GOVERNMENT REGULATION ARTICLE 5 PMK NUMBER 20 OF 2021 CONCERNING SALES TAX ON LUXURY GOODS ON CONSUMER PURCHASING POWER DURING THE COVID-19 PANDEMIC Amyati Amyati; Agustinus Ekensianus Parung; Ryan Fahmi
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.5312

Trading activities of a country cannot be separated from the imposition of taxes, especially PPn and PPnBM, which are the largest income for Indonesian State treasury revenues especially coming from people who have middle and upper economies. This study aims to determine the effect of the PP Article 5 PMK policy Number 20 of 2021 on people's purchasing power during the covid -19 pandemic. The research method used is descriptive qualitative. This research was conducted at GAIKINDO (Indonesian Automotive Industry Association) by analyzing motor vehicle sales data from three brands, namely, Daihatsu, Honda and Toyota, with periods from November 2020 – to February 2021 and March 2021 – to June 2021. For the Toyota brand, there was an increase of 5,387 units or around 20.15%, for the Daihatsu Bran,d there was an increase of 2,930 units or around 29.82,% and for the Honda Brand, there was a decrease of 4,423 units or around 27.26%%, in this case,e due to a decrease in the number of production and weakening sales in the Japanese market and its exports. Based on the explanation above, it can be concluded that there increase in sales for t, the Toyota and Daihatsu brands due to the PPnBM incentive with a tariff of 100%. This also affects the purchasing power of consumers during the Covid-19 pandemic.

PENGARUH PENERAPAN E-FILING DAN SOSIALISASI PERPAJAKAN DI MASA PANDEMI COVID-19 TERHADAP KEPATUHAN PELAPORAN SPT PPH 21 PADA PEGAWAI BALAI PENGKAJIAN TEKNOLOGI PERTANIAN (BPTP) BANTEN Rizki Maulida Junita; Nani Rohaeni; Amyati Amyati
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 1 No. 1 (2021): The 1st National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Taxpayer compliance is important for the state to maintain a source of state revenue. This study aims to determine the effect of the implementation of e-filing and socialization of taxation in the Covid-19 pandemic period on SPT PPh 21 reporting compliance for Balai Pengkajian Teknologi Pertanian (BPTP) Banten Employees partially and simultaneously. The research used descriptive method, conducted in the Balai Pengkajian Teknologi Pertanian (BPTP) Banten by taking a sample of 70 respondents using a purposive sampling technique. Collecting data by observation and questionnaires. The data analysis technique used in this study consisted of statistical description, classical assumption test, multiple linear regression analysis, coefficient of determination and statistical hypotheses. The results this study indicate that the application of e-Filing has a positive effect on reporting compliance with SPT PPh 21 having a value of tcount > ttable (2.148>1.999) with a significant value of 0.036. Tax socialization has a positive effect on reporting compliance with SPT PPh 21 having a value of tcount > ttable (7.433>1.999) with a significant value of 0.000. The implementation of e-Filing and tax socialization has a positive and significant effect on reporting compliance with SPT PPh 21 with a value of Fcount>Ftable (127.094>3.15).

PENGARUH DEWAN KOMISARIS INDEPENDEN, KEPEMILIKAN MANAJERIAL DAN LEVERAGE TERHADAP MANAJEMEN LABA Hena Arfiana; Nani Rohaeni; Amyati Amyati
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 1 No. 1 (2021): The 1st National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

Earnings management arises because of pressure from both inside and outside the company. Several factors that can influence management include: independent board of commissioners, managerial ownership and leverage. This study aims to determine the effect of independent commissioners, managerial ownership and leverage on earnings management in retail trading sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period partially and simultaneously. This research was conducted using a quantitative descriptive method with a population of 27 retail trading sub-sector companies that are incorporated in the Indonesia Stock Exchange for the 2015-2019 period and taken as many as 7 companies using purposive sampling. retail trade sector for the 2015-2019 period. Based on the results of the t-test (partial) the independent board of commissioners has a value of -tcount < -ttable where -3.520 < -2.03951 with a sig value of 0.001 <0.05, meaning that the independent board of commissioners has a negative and significant effect on earnings management. Managerial ownership has a value of -tcount < -ttable where -4.364 < -2.03951 with a sig value of 0.000 <0.05, meaning that managerial ownership has a negative and significant effect on earnings management. Leverage has tcount > ttable where 3.188 > 2.03951 with a sig value of 0.003 < 0.05, meaning that leverage has a positive and significant effect on earnings management and the results of the F (simultaneous) test Fcount > Ftable and a value where 12.940 > 2.90 with sig 0.000 < 0.05 means that the board of commissioners is independent, managerial ownership and leverage affect earnings management

PENGELOLAAN PAJAK DAERAH DAN RETRBUSI DAERAH KOTA CILEGON Indah Indah; Ulfi Jefri; Amyati Amyati
Jurnal Bina Bangsa Ekonomika Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v16i2.367

Local taxes and local levies have significant potential as a major source of local revenue. To realize effective regional autonomy, competent financial management is needed so that the targets set can be achieved concretely. This can be achieved by setting targets and measuring real achievements. The purpose of this study is to understand the level of effectiveness, contribution, and growth rate of local taxes and levies in Cilegon City from 2017 to 2021. This research applies qualitative descriptive methods by utilizing primary and secondary data sources. Primary data was obtained through direct interviews with related agencies, while secondary data was obtained from the Cilegon City Budget Realization Report from 2017 to 2021 obtained from the Cilegon City BPKAD. The results showed that the level of effectiveness, contribution and growth rate of regional taxes and levies in Cilegon City in 2017-2021 varied greatly. The effectiveness rate of local taxes and levies can be said to be effective with the effectiveness value of local taxes of 94.05% and the effectiveness value of regional levies of 95.09%. The local tax contribution rate can be said to be very good with a contribution value of 75.33%. The contribution rate of the regional levy can be said to be very less with a contribution value of 2.71%. The growth rate of local taxes and regional levies is classified as unsuccessful with the value of the growth rate of local taxes of 1.89% and the value of the growth rate of regional levies of -0.98%. It can be concluded that local tax revenues and local levies have reached an adequate level of effectiveness. The contribution of local tax revenue is considered very good, while the contribution of regional levy revenue is considered very lacking. However, the growth rate of local taxes and local levies did not achieve the expected results

PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK: STUDI KASUS PAJAK BUMI DAN BANGUNAN DI DESA GANDAYASA, KECAMATAN CIKEUSAL, KABUPATEN SERANG, DENGAN PENDAPATAN WAJIB PAJAK SEBAGAI VARIABEL PEMODERASI Ulfi Jefri; Sukrani Sukrani; Amyati Amyati
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.367

The aim of this research is to determine the effect of mandatory tax awareness and tax sanctions on mandatory tax compliance, with taxpayer income participating as a moderating variable. Land and Building Tax (PBB) revenue in Gandayasa Village shows a low level, reflecting the promise of taxpayer compliance. Factors that contribute to the low level of compliance are low tax awareness, tax sanctions that do not have a deterrent effect on taxpayers, and low taxpayer income. The research method used was a survey method with a quantitative approach involving 2,380 Taxpayers sourced from land and building tax revenue data in Gandayasa Village. Sampling was carried out using the Simple Random Sampling technique, which resulted in 96 samples. The research results show that taxpayer awareness has a significant influence on taxpayer compliance, as evidenced by the t-value of 3.679 ≥ t-table of 1.9858 with a significance level of 0.000. Tax sanctions also have a significant influence on taxpayer compliance, with a calculated t-value of 4.810 ≥ t-table of 1.9858 and a significance of 0.000. Meanwhile, taxpayer income does not moderate the influence of taxpayer awareness on taxpayer compliance, as evidenced by the t-value -1.141 ≤ t-table, with a significance level of 0.151. Likewise, taxpayer income does not moderate the effect of tax sanctions on taxpayer compliance, with a calculated t-value of 1.278 which is smaller than the t-table and a significance of 0.205

ANALYSIS OF THE IMPLEMENTATION OF GOVERNMENT REGULATION ARTICLE 5 PMK NUMBER 20 OF 2021 CONCERNING SALES TAX ON LUXURY GOODS ON CONSUMER PURCHASING POWER DURING THE COVID-19 PANDEMIC Amyati Amyati; Agustinus Ekensianus Parung; Ryan Fahmi
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.5312

Trading activities of a country cannot be separated from the imposition of taxes, especially PPn and PPnBM, which are the largest income for Indonesian State treasury revenues especially coming from people who have middle and upper economies. This study aims to determine the effect of the PP Article 5 PMK policy Number 20 of 2021 on people's purchasing power during the covid -19 pandemic. The research method used is descriptive qualitative. This research was conducted at GAIKINDO (Indonesian Automotive Industry Association) by analyzing motor vehicle sales data from three brands, namely, Daihatsu, Honda and Toyota, with periods from November 2020 – to February 2021 and March 2021 – to June 2021. For the Toyota brand, there was an increase of 5,387 units or around 20.15%, for the Daihatsu Bran,d there was an increase of 2,930 units or around 29.82,% and for the Honda Brand, there was a decrease of 4,423 units or around 27.26%%, in this case,e due to a decrease in the number of production and weakening sales in the Japanese market and its exports. Based on the explanation above, it can be concluded that there increase in sales for t, the Toyota and Daihatsu brands due to the PPnBM incentive with a tariff of 100%. This also affects the purchasing power of consumers during the Covid-19 pandemic.

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