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<![CDATA[Peran Perempuan dalam Mengembangkan Usaha Mikro Kecil dan Menengah dalam rangka menuju Masyarakat Ekonomi ASEAN di Kota Tangerang Selatan ]]>
<![CDATA[Fenny Monica A. Hasugian]]>;
<![CDATA[Lenny Panggabean]]>
<![CDATA[ Jurnal Inada: Kajian Perempuan Indonesia di Daerah Tertinggal, Terdepan, dan Terluar Vol. 2 No. 2 (2019): DESEMBER ]]>
Publisher : <![CDATA[Pusat Studi Wanita, Univesitas Kristen Indonesia ]]>
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DOI: 10.33541/ji.v2i2.1359
<![CDATA[Abstrak: Penelitian ini membahas peran yang dilakukan perempuan dalampengembangan Usaha Mikro Kecil dan Menengah (UMKM) sebagai tujuanberkompetisi pada Masyarakat Ekonomi ASEAN (MEA) di Kota Tangerang Selatan.Metode yang digunakan dalam penelitian ini adalah metode analisis deskriptifdengan cara mendeskripsikan atau menggambarkan data yang telah terkumpulsebagaimana adanya tanpa bermaksud membuat kesimpulan yang berlaku untukumum atau generalisasi. Metode analisis data yang digunakan adalah RegresiLinear Berganda dengan menggunakan software SPSS. Hasil penelitianmenunjukkan peran perempuan dalam peningkatan usaha dan laporan keuangansecara bersama-sama berpengaruh positif dan signifikan terhadapPengembangan UMKM, secara parsial pengaruh peran perempuan dalampeningkatan usaha berpengaruh positif dan signifikan terhadap pengembanganUMKM, secara parsial laporan keuangan berpengaruh positif dan signifikanterhadap Pengembangan UMKM. Pengaruh peran perempuan dalam peningkatanusaha dan laporan keuangan dapat menjelaskan variasi dari PengembanganUMKM adalah sebesar 74% sedangkan sisanya sebesar 26% dijelaskan olehvariabel-variabel independen yang tidak diteliti.Kata kunci: Perempuan, Ekonomi, Laporan Keuangan, Pengembangan UMKM Abstract: This study discusses the role of women in the development of Micro Smalland Medium Enterprises as a goal of competing in the Asean Economic Community(AEC) in South Tangerang City. The method used in this research is descriptiveanalysis method describing data that has been collected as it is without intending tomake conclusions that are applicable to the public or generalization. Data analysismethod used is multiple linear regression using SPSS software. The results showedthe role of women in increasing business and financial statements together had apositive and significant effect on the development of MSMEs, partially the influenceof the role of women in increasing business had a positive and significant effect onthe development of MSMEs, partially the financial statements had a positive andsignificant effect on the development of MSMEs . The influence of the role of womenin improving business and financial statements can explain the variation of MSMEDevelopment by 74% while the remaining 26% is explained by independentvariables not examined.Key Words: Women, Economy, Finance Report, UMKM Development]]>
<![CDATA[Kontribusi Pajak Provinsi Dan Pajak Kabupaten/Kota Terhadap Penerimaan Pajak Daerah (Studi Kasus: Provinsi DKI Jakarta 2017-2022) ]]>
<![CDATA[Lenny Panggabean]]>
<![CDATA[ JEMAP Vol 5, No 2: Oktober 2022 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata, Semarang ]]>
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DOI: 10.24167/jemap.v5i2.4474
<![CDATA[Local taxes is original and the largest revenue in the budget and revenue; excluding retribution, segregated asset management results, and other legal original income. The aim of this research was to find out how much the contribution of the types of local taxes to the total local tax revenue during 2017-2022 fiscal year. The studied objects were 13 types of local taxes of the DKI Jakarta Provincial Government. The secondary data were used by this quantitative and descriptive research methods. The research problems included how much the contribution of the local taxes in the provincial tax revenues, how much the contributions of local taxes in district/city tax revenues and how much contributions of provincial taxes and district/city taxes in total local tax revenues managed by Regional Revenue Body (Badan Pendapatan Daerah) of DKI Jakarta. The conclusion for the first problem was the Motor Vehicle Tax (PKB) as the contributor in the provincial tax. The second, it was found that local taxes that had the highest contribution to provincial taxes were PBB-P2 and BPHTB, while for the third problem was found that district/city taxes contributed a higher contribution than provincial taxes to total local tax revenues.]]>
<![CDATA[Dominasi Pemahaman Peraturan Perpajakan Terhadap Kesadaran Wajib Pajak Orang Pribadi Akan Sanksi Pajak ]]>
<![CDATA[Lenny Panggabean]]>;
<![CDATA[Beatrix Delfina]]>
<![CDATA[ Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol 15 No 1 (2023): February ]]>
Publisher : <![CDATA[Faculty of Economics and Business, University of Pancasakti Tegal ]]>
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DOI: 10.24905/permana.v15i1.259
<![CDATA[Kurangnya pemahaman peraturan perpajakan bagi wajib baik itu wajib pajak orang pribadi maupun badan di Indonesia akan mengakibatkan ketidakpatuhan dengan aturan perpajakan yang berlaku sehingga hasil akhirnya akan mengakibatkan rendahnya tingkat kepatuhan wajib pajak baik orang pribadi maupun badan yang ada di Indonesia. Oleh karena itu tujuan dari penelitian ini adalah untuk mengetahui pengaruh pemahaman peraturan perpajakan terhadap kesadaran wajib pajak orang pribadi akan sanksi pajak. Adapun jenis penelitian yang digunakan adalah penelitian yang bersifat asositif dekstriptif yang menggunakan data primer. Penelitian ini menggunakan seluruh data populasi yang berjumlah 211 responden dari kuisioner yang disebarkan secara daring. Metode analisis data yang digunakan dalam penelitian ini adalah analisis kuantitatif, yang dilakukan dengan melakukan pengujian statistik terhadap hasil kuisioner yang diperoleh. Dalam melakukan pengolahan terhadap data kuisioner yang diperoleh dari responden dibantu oleh aplikasi SPSS. Kesimpulan yang diperoleh adalah pemahaman peraturan perpajakan dari wajib pajak akan mempengaruhi secara signifikan terhadap kesadaran wajib pajak akan sanksi pajak yang akan diterimanya jika melakukan perbuatan yang tidak sesuai dengan ketentuan peraturan perpajakan yang berlaku]]>
<![CDATA[Arti Penting Kepatuhan Pembayaran Dan Pelaporan Spt Tahunan Orang Pribadi Terhadap Pemahaman Peraturan Perpajakan ]]>
<![CDATA[Lenny Lenny]]>
<![CDATA[ Journal of Economic, Bussines and Accounting (COSTING) Vol 6 No 2 (2023): COSTING : Journal of Economic, Bussines and Accounting ]]>
Publisher : <![CDATA[Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE) ]]>
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DOI: 10.31539/costing.v6i2.5232
<![CDATA[Taxpayers are individuals or entities that have tax rights and obligations in accordance with applicable regulations. If the taxpayer has a minimal understanding of tax regulations, it will result in non-compliance with the applicable tax rules, so that the end result will also result in a minimal level of mandatory compliance and an impact on the low level of tax that will be received by the state, as well as if the level of compliance of the taxpayer is low. In a country, a decrease in tax revenue will also result, and one of the indicators is that taxpayers must be disciplined in reporting SPT on time. Descriptive associative research is a type of research that uses direct data derived from 60 questionnaires completed by 60 respondents who are individual taxpayers and will be used entirely. This study uses a quantitative analysis method, which is carried out by conducting statistical tests on the results of the questionnaire obtained with the SP application SS in processing the questionnaire data obtained from respondents. Compliance with the payment and reporting of individual annual tax returns has a positive and significant impact on the understanding of tax regulations. Keyword : Tax payer compliance, Tax, Tax regulations understanding]]>
<![CDATA[ANALISIS PROSES RESTITUSI PAJAK PERTAMBAHAN NILAI PADA PT. XYZ ]]>
<![CDATA[, Gilbert Louis Antonio]]>;
<![CDATA[Juaniva Sidharta]]>;
<![CDATA[Lenny Panggabean]]>
<![CDATA[ Buletin Ekonomi Vol. 23 No. 1 (2023): ISSN: 1410-3842 Buletin Volume 23 No.1, APRIL 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Kristen Indonesia ]]>
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DOI: 10.33541/buletin ekonomi.v23i1.4812
<![CDATA[VAT Refund is the right of the taxpayer to re-request the overpayment of taxes to the state. There are various ways that can be done in applying for VAT Restitution. That is by going through General Mechanisms and Special Mechanisms. These methods have their own advantages and disadvantages that can be used by taxpayers to get a refund of excess tax. PT. XYZ is a PKP that has an overpayment of taxes and submits an application for restitution by following the existing process. The purpose of this writing is to find out the VAT restitution process submitted is in accordance with the applicable Tax Law, find out the obstacles faced in applying for the VAT restitution process, find out how the process of completing the VAT Refund submitted by PT. XYZ. This type of research is descriptive research with a qualitative approach through data collection methods in the form of interviews, documentation. Keywords : Restitution, Value Added Tax.]]>
<![CDATA[THE RELATIONSHIP BETWEEN THE USE OF MICROSOFT TEAMS AND LEARNING MOTIVATION TO THE LEARNING EFFECTIVENESS OF STUDENTS IN S1 MANAGEMENT PROGRAM FACULTY OF ECONOMICS AND BUSINESS INDONESIAN CHRISTIAN UNIVERSITY DURING THE COVID-19 PANDEMIC ]]>
<![CDATA[Verawaty Rosauli Manurung]]>;
<![CDATA[Suzanna Josephine Tobing]]>;
<![CDATA[Lenny Panggabean]]>
<![CDATA[ Fundamental Management Journal Vol. 8 No. 2 (2023): ISSN:2540-9220 (Online) OKTOBER 2023 ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia ]]>
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DOI: 10.33541/fjm.v8i2.5282
<![CDATA[This study aims to find out and prove whether the use of Microsoft Teams and learning motivation have a relationship with learning effectiveness. Using a quantitative descriptive approach, this study collected data from students of Management Study Program, Faculty of Economics and Business, Indonesian Christian University through a questionnaire. The population in this study were students of Management Study Program, Faculty of Economics and Business, Indonesian Christian University. The sample used was 75 respondents. Sampling was carried out using the Likert scale technique. Data analysis used correlation analysis techniques, Rank Spearmen correlation analysis. The test results using SPSS show that there is a significant relationship between the use of Microsoft Teams and learning motivation on learning effectiveness. The test results show that (1) There is a significant relationship between the use of Microsoft Teams and the learning effectiveness of students of Management Study Program, FEB, Indonesian Christian University, with the Rank Spearmen correlation coefficient (0.587), which indicates a fairly strong correlation. (2) There is a significant relationship between learning motivation and learning effectiveness of S1 Management study program students at the FEB Indonesian Christian University with the Rank Spearmen correlation coefficient (0.594) which shows a fairly strong correlation. Keywords: Use of Microsoft Teams, Learning Motivation, and Learning Effectiveness.]]>
<![CDATA[Pendampingan Pengisian E-SPT Tahunan Wajib Pajak Orang Pribadi Pada PT. BPR Bantoru Perintis ]]>
<![CDATA[Lenny Panggabean]]>;
<![CDATA[jisman m lubis]]>;
<![CDATA[Beatrix Delfina]]>;
<![CDATA[Nasib Pola Manurung]]>;
<![CDATA[Daniel Kopong]]>;
<![CDATA[Daniel Owen]]>
<![CDATA[ JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 6 No. 1 (2024): APRIL ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia ]]>
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DOI: 10.33541/cs.v6i1.4703
<![CDATA[The reluctance of taxpayers to submit annual e-SPT reports stems from the stigma of public distrust of tax officials; very complicated tax regulations that are difficult for taxpayers to understand; a large number of tax regulations issued every year; and a lack of socialization against tax regulations. A questionnaire filled out by twenty-five employees of PT. BPR Bantoru Perintis. Respondents who filled out the questionnaire were mostly male, with the most common age range being 25 to 30 years, having the highest annual income ranging from IDR 60,000,000 to IDR 250,000,000, having a high school education level, and having attended counseling or tax socialization. If multiple linear regressions are carried out with the help of the SPSS program on questions regarding the impact of tax awareness and tax sanctions on compliance with payment and reporting of individual annual tax returns, it can be said that awareness of taxes and tax sanctions significantly and simultaneously affect compliance with payment and reporting of annual tax returns. In addition, compliance with payment and reporting of individual annual tax returns will be affected by 50.9% of awareness of taxes and tax sanctions, while the remaining 49.1% are influenced by other variables.]]>
<![CDATA[Kontribusi pajak daerah terhadap Pendapatan Asli Daerah Kabupaten Lembata ]]>
<![CDATA[Panggabean, Lenny]]>
<![CDATA[ Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 2 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Departement Of Accounting, Indonesian Cooperative Institute, Indonesia ]]>
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DOI: 10.32670/fairvalue.v5i2.1970
<![CDATA[In the Regional Expenditure Revenue Budget (APBD), it is stated that regional tax is one of the sources of revenue that plays an important role, in addition to other sources of regional revenue such as levies, the results of the management of separated regional wealth, and other legitimate local revenue. This study aims to determine how much the regional tax contributed to the original revenue of the district of Lembata for the years 2016–2020. The object of research is the 9 types of regional taxes managed by Bapenda, which is secondary data with quantitative and descriptive research methods. The formulation of the problem in this study is to see how much contribution is given by the 9 types of regional taxes managed by Bapenda to the original revenue of the district of Lembata for four years. The conclusion is that the type of local tax that contributes the most is non-metallic minerals and rocks tax, while the type of tax that contributes the least to the district is entertainment tax. For the regional tax contribution managed by Bapenda, there is only an average of 1% of the original regional income contained in the ABPD of Lembata district.]]>
<![CDATA[Literasi Pengisian E-SPT Tahunan Wajib Pajak Orang Pribadi Pada Jemaat HKBP Sutoyo ]]>
<![CDATA[Lenny Panggabean]]>;
<![CDATA[Jisman M Lubis]]>;
<![CDATA[Swanto Sirait]]>;
<![CDATA[Rudy S Sinaga]]>;
<![CDATA[Daniel Kopong]]>
<![CDATA[ JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 4 No. 1 (2022): APRIL ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia ]]>
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DOI: 10.33541/cs.v4i1.3735
<![CDATA[Tax notification letter, hereinafter abbreviated as SPT, is a letter used to report the tax obligations of every individual and corporate taxpayer, without exception. This is a polemic every year that is felt by every taxpayer, especially individual taxpayers, where the SPT could be manual but with the reforms in the field of taxation, taxpayers inevitably have to make adjustments. This raises a new problem where not all individual taxpayers are familiar with the world of digitalization. Therefore, this community service activity (PPM) is here to bridge the problems that occur around the introduction and filling of e-SPT in accordance with the provisions of the applicable laws and regulations. The method used in this PPM is to conduct webinar counseling with the consideration of the COVID-19 outbreak which is still high and the distribution of online questionnaires to find out what factors cause difficulties in filling out the annual e-SPT for individual taxpayers every year.]]>
<![CDATA[Penyuluhan Pemadanan NPWP dengan NIK: Langkah Efektif Menuju Administrasi Pajak yang Terpadu ]]>
<![CDATA[Lenny Panggabean]]>;
<![CDATA[Milko Hutabarat]]>;
<![CDATA[Jisman M. Lubis]]>;
<![CDATA[Rudy S. Sinaga]]>;
<![CDATA[Swanto Sirait]]>;
<![CDATA[Greis Klara Harianja]]>;
<![CDATA[Tabhita Regina Maanary]]>;
<![CDATA[Lerina Mariska Butar Butar]]>;
<![CDATA[Priskila F. Damar]]>
<![CDATA[ JURNAL Comunità Servizio : Jurnal Terkait Kegiatan Pengabdian kepada Masyarakat, terkhusus bidang Teknologi, Kewirausahaan dan Sosial Kemasyarakatan Vol. 6 No. 2 (2024): OKTOBER ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM), Univesitas Kristen Indonesia ]]>
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DOI: 10.33541/cs.v6i2.6137
<![CDATA[The outreach on matching Individual Taxpayer Numbers (NPWP) with Population Identification Numbers (NIK) is a crucial effort to enhance tax administration efficiency and tax compliance in Indonesia. NPWP and NIK are two significant identifiers for Indonesian citizens, but discrepancies or data duplication between them are common. Faculty from the Tax Management program, assisted by student volunteers from the tax volunteer group, conducted this matching activity through outreach to the community at the Christian University of Indonesia (UKI). They utilised questionnaires to gather feedback from participants on the topic discussed.The conclusion drawn is that the twenty-five participants who attended the outreach (PkM) are now aware of the necessity to match their NIK with NPWP. The final deadline for this matching is June 30, 2024, with full implementation to be enforced nationwide starting July 1, 2024. Participants expressed their satisfaction with the outreach conducted by the Tax Management faculty from the Vocational Faculty of UKI, with support from the tax volunteers.]]>
