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All Journal Jurnal ASET (Akuntansi Riset) ACCRUALS (Accounting Research Journal of Sutaatmadja) JABI (Jurnal Akuntansi Berkelanjutan Indonesia) JASS (Journal of Accounting for Sustainable Society) Journal of Taxation Analysis and Review Gapura (Garba Pembangunan Masyarakat)
Bambang Sugiharto
STIE Sutaatmadja
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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THE INFLUENCE OF RESTAURANT TAX KNOWLEDGE, TAXPAYER AWARENESS, QUALITY OF SERVICE, ADMINISTRATIVE SANCTIONS, TOTAL BILLINGS AND FINANCIAL STATEMENTS ON RESTAURANT TAX PAYING COMPLIANCE IN SUBANG CITY Yuli Maelani; Indah Umiyati; Bambang Sugiharto
Journal of Taxation Analysis and Review Vol. 3 No. 1 (2022): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v3i1.1201

Abstract

The purpose of this study was to determine the effect of restaurant tax knowledge, taxpayer awareness, service quality, administrative sanctions, number of bills and preparation of financial statements on compliance with paying restaurant taxes in the city of Subang. The model used is a quantitative approach. The sample in this study were restaurant entrepreneurs. The data collection instrument used primary and secondary data. Primary data was obtained by using a questionnaire or questionnaire, ordinal scale, Likert scale and ratio scale, while secondary data was obtained from the Regional Revenue Agency. The analytical method used is the validity test, reliability test, normality test and Mann Whitney test. The results of the Mann Whitney test show that the variables of restaurant tax knowledge, awareness of restaurant taxpayers, service quality, administrative sanctions, and preparation of financial statements have no effect on compliance with paying restaurant taxes, while the number of bills has a negative effect on compliance with paying restaurant taxes.
FACTORS AFFECTING THE PERCEPTION OF TAX EVASION AND ITS IMPACTS ON THE PERCEPTION OF TAX COMPLIANCE (Case Study on Accounting Students in West Java) Rindianti Rindianti; Indah Umiyati; Bambang Sugiharto
Journal of Taxation Analysis and Review Vol. 4 No. 1 (2023): Agustus
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jtar.v4i1.1219

Abstract

This study aims to determine the effect of Philosophy of Ethics, Religiosity, Understanding of Taxation, and Love of Money on Perceptions of Tax Evasion and Their Impact on Tax Compliance among students majoring in accounting in West Java. This study uses primary data, namely a questionnaire in the form of a Google form. This research has a population of students majoring in accounting in West Java and the sample is non-probability sampling with purposive sampling technique. As well as in this study using a quantitative approach, data analysis used by path analysis. The results showed that partially (t test) the Ethical Philosophy (Relativism), Religiosity, and Understanding of Taxation variables had no effect on Perceptions of Tax Evasion. Perceptions of tax evasion have no effect on perceptions of tax compliance. However, the Ethical Philosophy (Idealism) and Love of Money variables influence the perception of tax evasion. The simultaneous results (f test) show that ethical philosophy, religiosity, understanding of taxation, love of money have an indirect effect on perceptions of tax compliance through perceptions of tax evasion.
STRENGTHENING MSME’STAX LITERACY AT NISKALA AGRO MANDIRI Indah Umiyati; Trisandi Eka Putri; Icih Icih; Bambang Sugiharto; Daeng M. Nazier
Gapura (Garba Pembangunan Masyarakat) Vol. 1 No. 1 (2023): Oktober
Publisher : STIESA-PRESS

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Abstract

Tujuan utama dari program pengabdian kepada masyarakat ini adalah untuk meningkatkan pemahaman pajak di kalangan Usaha Mikro, Kecil, dan Menengah (UMKM) yang beroperasi di Niskala Agro Mandiri. Fokus program ini terletak pada peningkatan literasi pajak, terutama dalam hal proses pembayaran, pemungutan, pemotongan, dan pelaporan pajak yang relevan bagi UMKM. Penting bagi pemilik UMKM untuk memahami secara menyeluruh peraturan-peraturan terkait pajak UMKM, karena jenis pajak ini melibatkan self-assessment di mana wajib pajak UMKM harus secara mandiri melakukan pembayaran dan pelaporan. Metode yang diterapkan dalam program ini mencakup wawancara, observasi, dan sharing knowledge materi pajak UMKM. Niskala Agro Mandiri berperan sebagai mitra utama dalam kegiatan pengabdian masyarakat ini. Berdasarkan sesi sharing knowledge yang telah dilaksanakan, terlihat bahwa Niskala Agro Mandiri memahami aturan perpajakan bagi UMKM.
PENDAMPINGAN AKUNTANSI BAGI KOPERASI TABUR BENIH MELATI SUBANG Icih Icih; Trisandi Eka Putri; Daeng M Nazier; Bambang Sugiharto; Asep Kurniawan
Gapura (Garba Pembangunan Masyarakat) Vol. 1 No. 1 (2023): Oktober
Publisher : STIESA-PRESS

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Abstract

Pemerintah pada tahun 2020 memulai untuk memodernisasi koperasi, agar koperasi terus berkembang. Target koperasi modern tahun 2021 sebanyak 100 koperasi, diantaranya 40 koperasi pangan. Salah satu koperasi pangan yang berada di Kabupaten Subang adalah Koperasi Tabur Benih Melati (TBM). Koperasi Tabur Benih Melati merupakan koperasi produsen yang menghasilkan benih padi yang sudah dipasarkan ke daerah-daerah di Indonesia. Kegiatan Koperasi Tabur Benih Melati telah berjalan dengan baik. Namun masih terdapat masalah yang dihadapi, salah satunya yaitu pembuatan laporan keuangan belum efektif dan efisien. Untuk itu, pemerintah melalui Kementerian Koperasi dan UMKM terus mendukung perkembangan koperasi dengan mengadakan pendampingan koperasi. Pendampingan ini dilakukan dengan menggunakan metode advokasi, yang lebih difokuskan kepada masalah pilar keuangan, yang meliputi reviu laporan pertanggungjawaban RAT tahun 2020 dan laporan keuangan bulan September 2021, dan pembinaan SDM Koperasi di bidang Akuntansi.
Co-Authors Anestya Hayatunufus Hafsyah Aprillia Verra Puspita Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Daeng M Nazier Daeng M. Nazier Dhea Dinda Meliana Fira Agustin Icih Icih Ika Nurbaeti Indah Umiyati Ligarnisa Sabrina S Noni Nissa Sholihah Prini Nurtina Dewi Putri, Trisandi Eka Qiara Luthfiani Rindianti Rindianti Risa Masyuniar Nur'alim Rumini Rumini Sarmila Pengestika Sri Mulyati Suangga, Asri Susi Amelia Tiana Tiana Vina Nur Alviani Winda Nuraini Yuli Maelani Zahra Salsabila