Garuda - Garba Rujukan Digital

The Effect Of Tax Sanctions, Tax Knowledge, and Tax Services on Taxpayer Compliance in E-Commerce Businesses with Taxpayer Awareness as a Moderating Variable Mei Welensya Br Simatupang; Kiko Armenita Julito; Robiur Rahmat Putra
Return : Study of Management, Economic and Bussines Vol. 2 No. 8 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i8.130

This study aims to examine the effect of tax sanctions (SP), tax knowledge, tax services and taxpayer awareness on taxpayer compliance in e-commerce businesses. The sampling technique used in this study was purposive sampling. The sample in this study was 321 from the E-commerce business community in the Jakarta area. This type of research is quantitative research with data collection techniques, namely the method of distributing questionnaires via Google form using a Likert scale. The data processing method in this study uses Smart PLS software which is used to test hypotheses. The results of this study indicate that tax sanctions have proven to have a positive and significant effect on e-commerce business taxpayer compliance commerce. The results of this study recommend that creating E-commerce Business Taxpayer Compliance in individuals is to have good Tax Knowledge on Taxpayers (WP).

The Effect of Accounting Knowledge and Education Level on MSME Performance with the Application of Accounting Information Systems and Understanding of SAK EMKM as Intervening Variables Robiur Rahmat Putra; Syaka Nur Khalisa
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1749

This research uses accounting information systems and an understanding of SAK EMKM as intervening factors to evaluate and assess the impact of accounting knowledge and education level on the performance of MSMEs. 189 SMEs from the neighborhood of DKI Jakarta, particularly North Jakarta, made up the sample for this research. Hair's plan held that there were enough respondents. By uploading study questionnaires as Google forms and delivering them to MSME participants through social media, the data gathering strategy used simple random selection. The Smart PLS (Partial Least Square) software is employed in this study's data processing technique to evaluate the hypothesis. The findings of this research suggest that MSME actors should learn accounting in order to use accounting information systems to their business continuity in order to enhance their performance.

Pengaruh Gaya Kepemimpinan Dan Good Corporate Governance Terhadap Efektivitas Pengelolaan Keuangan Yang Dimoderasikan Dengan Corporate Financial Accountability Robiur Rahmat Putra; Monica Zefanya
Jurnal Akuntansi Manajerial Vol 7, No 2 (2022): Jurnal Akuntansi Manajerial
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v7i2.7024

Penelitian ini bertujuan untuk menguji pengaruh Gaya Kepemimpinan dan Good Corporate Governance terhadap Efektifitas Pengelolaan Keuangan dan Akuntabilitas Keuangan sebagai pemoderasi. Populasi dalam penelitian ini adalah mahasiwa Universitas 17 Agustus 1945 Jakarta Fakultas Ekonomi dan Bisnis yang sudah bekerja. Teknik pengambilan sampel menggunakan metode Random Sampling. Jumlah Data sebesar 134 responden yang diambil melalui kuesioner dengan menggunakan analisis data partial least square (PLS). Berdasarkan uji statistik maka didapatkan hasil dari penelitian ini, pertama Gaya Kepemimpinan berpengaruh signifikan terhadap Efektifitas Pengelolaan Keuangan yang artinya berdasarkan hal tersebut hipotesis dalam penelitian ini diterima. Kedua Good Corporate Governance berpengaruh signifikan terhadap Efektifitas Pengelolaan Keuangan, yang artinya berdasarkan hal tersebut hipotesis dalam penelitian ini diterima. Ketiga, Akuntabilitas Keuangan berpengaruh signifikan terhadap Efektifitas Pengelolaan Keuangan, yang artinya berdasarkan hal tersebut hipotesis dalam penelitian ini diterima. Keempat, Akuntabilitas Keuangan dapat memoderasi Gaya Kepemimpinan terhadap Efektifitas Pengelolaan Keuangan, yang artinya berdasarkan hal tersebut hipotesis 4 dalam penelitian ini diterima.Kelima, Akuntabilitas Keuangan dapat memoderasi Good Corporate Governance terhadap Efektifitas Pengelolaan Keuangan, yang artinya berdasarkan hal tersebut hipotesis 5 dalam penelitian diterima.

IMPLEMENTASI MAGANG MBKM PADA DIVISI ANALIS KANTOR AKUNTAN PUBLIK KOSASIH, NURDIYAMAN, MULYADI, TJAHJO & REKAN (CROWE INDONESIA) Noverianus Gulo; Robiur Rahmat Putra
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 8 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i8.3057-3065

MBKM Magang merupakan program yang bertujuan untuk mengasah keterampilan dan kemampuan mahasiswa. Jurnal ini bertujuan untuk menjelaskan kegiatan penulis selama melaksanakan magang di KAP Kosasih, Nurdiyaman, Mulyadi, Tjahjo & Rekan (Crowe Indonesia). Di dalam kegiatan tersebut penulis ditugaskan oleh supervisor untuk membantu Summary Agreement, Vouching, Memeriksa Draft Laporan keuangan, Melakukan Rekalkulasi depresiasi Fixed asset, Merekap Pajak, Menyiapkan kerta kerja audit, Merapikan dokumen clien ke dalam Odner.

Moderating role of accounting knowledge and education level on UTAUT2 model in MSMEs Vanessa Gilda; Robiur Rahmat Putra
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1797

This study aims to examine and analyze the influence of the UTAUT2 factor on interest in using accounting software with accounting understanding and level of education as moderating variables. The population in this study used a sample of 377 respondents who are MSME owners in the DKI Jakarta area. The data collection technique used simple random sampling by distributing research questionnaires in the form of google forms via social media according to the researcher's criteria. The data processing method in this study uses the SmartPLS software which is used to test the hypothesis. The results of this study indicate that performance expectations, effort expectations, hedonic motivation, social influence, and understanding of accounting have a positive and significant effect on interest in using accounting software. Accounting knowledge cannot moderate the effect of effort expectations on interest in using accounting software. The level of education is able to moderate the effect of performance expectations, business expectations, and social influences on interest in using accounting software. This study recommends to MSME owners that the use of accounting applications encourages the use of accounting data, because accounting applications automatically, accurately, and authentically provide the accounting data needed by MSMEs in managing their business finances.

Edukasi Tata Kelola Keuangan Pribadi Melalui Pemanfaatan Fintech Pada Siswa Smks Assa Adatul Abadiyah Bekasi Kiko Armenita Julito; Sihar Tambun; Lukiyana Lukiyana; Robiur Rahmat Putra; Donny Syahputra
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 1: November 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i1.2354

The use of fintech is increasingly trending among society, especially in the millennial and generation Z age groups. This generation needs to be educated about the smart use of fintech. Students at SMKS Assa Adatul Abadiyah, located in Muara Gembong, Bekasi, need education about personal financial management through the use of fintech. This community service program is carried out with the aim of improving personal financial management capabilities, through the intelligent use of fintech. This community service activity is carried out using an Asset Based Community Development approach. The method used is lecture and question and answer discussion. The results include three things. First, participants experienced an increased understanding of various types of fintech and their facilities. Second, participants increasingly understand the use of fintech to support financial planning. Third, participants increasingly master various financial management tips. This community service activity program has succeeded in improving personal financial management skills, through smart use of fintech

PENDAMPINGAN PENINGKATAN KREDIBILITAS LAPORAN KEUANGAN DAN EFEKTIVITAS PELAPORAN PAJAK PT. TBI Sihar Tambun; Sovia Nomi Mofun; Robiur Rahmat Putra; Kiko Armenita Julito; Riris Rotua Sitorus
JOURNAL OF COMMUNITY DEDICATION Vol. 4 No. 1 (2024): FEBRUARI
Publisher : CV. ADIBA AISHA AMIRA

Show Abstract | Download Original | Original Source | Check in Google Scholar

The aim of this community service program is to provide education and assistance to PT TBI, in an effort to increase the credibility of financial reports and the effectiveness of tax reporting. The method used in this community service program is mentoring by a team for six months. The community service team consists of lecturers and students. There are two stages of activities carried out, namely the stage of studying and detecting problems and the stage of providing solutions. The stages of studying and detecting potential problems are carried out in three steps. First, the team studied and understood the accounting cycle processes in the company, starting from the transaction process until the financial reports were produced. Second, the team studied and understood how to use the ERP Accounting Software used by the company to produce financial reports. Third, the team studied understanding the tax recording process in the accounting cycle carried out by the company. The results of this community service activity succeeded in detecting problems with recording tax returns, PPh article 23, and VAT. Furthermore, the community service team contributed to overcome existing problems, including improvements to accounting records for tax return transactions, PPh Article 23 and Value Added Tax.

Edukasi Tata Kelola Keuangan Pribadi Melalui Pemanfaatan Fintech Pada Siswa Smks Assa Adatul Abadiyah Bekasi Kiko Armenita Julito; Sihar Tambun; Lukiyana Lukiyana; Robiur Rahmat Putra; Donny Syahputra
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 3 No. 1: November 2023
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v3i1.2354

The use of fintech is increasingly trending among society, especially in the millennial and generation Z age groups. This generation needs to be educated about the smart use of fintech. Students at SMKS Assa Adatul Abadiyah, located in Muara Gembong, Bekasi, need education about personal financial management through the use of fintech. This community service program is carried out with the aim of improving personal financial management capabilities, through the intelligent use of fintech. This community service activity is carried out using an Asset Based Community Development approach. The method used is lecture and question and answer discussion. The results include three things. First, participants experienced an increased understanding of various types of fintech and their facilities. Second, participants increasingly understand the use of fintech to support financial planning. Third, participants increasingly master various financial management tips. This community service activity program has succeeded in improving personal financial management skills, through smart use of fintech

Pengaruh Literasi Pajak Terhadap Kepatuhan Wajib Pajak Dengan Literasi Digital Sebagai Pemoderasi Triansyah, Indrarto; Putra, Robiur Rahmat
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.8256

Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan perpajakan kepada Wajib Pajak orang pribadi yang berada dalam ruang lingkup Jakarta Utara, lebih tepatnya disekitar Kantor Pelayanan Pajak Pratama Tanjung Priok. Penelitian ini menggunakan sampel 150 responden mahasiswa danmasyarakat.Metodeanalisisstructuralequation model digunakan dalam penelitian ini. Desain penelitian bersifat kausalitas dan bertujuan untuk menguji pengaruh langsung (direct effect) dan efek moderasi(moderatingeffect)antarvariabel.Software yang digunakan adalah SmartPLS. Hasil penelitian menunjukan bahwa literasi pajak memiliki dampak signifikan terhadap kepatuhan wajib pajak, semakin tinggi pemahaman mengenai pajak semakin tinggi juga kepatuhan wajib pajak. Hal ini dikarenakan literasipajakdapatmembantuwajibpajakmemahami hak-haknya. Kemudian literasi digital memiliki dampak signifikan terhadap kepatuhan wajib pajak, karena dengan memahami digitalisasi dapat memudahkan wajib pajak mengakses informasi, melakukan pelaporan secara online dan berinteraksi dengan otoritas pajak. Moderasi literasi digital mempengaruhi literasi pajak terhadap kepatuhan wajib pajak secara signifikan, kaena kemampuan menggunakan teknologi digital dapat memahami prosedur pelaporan pajak, memantau status pelaporan, serta memudahkan mengakses informasi mengenai pajak. Sehingga mengurangi kesalahan yang menyebabkan wajib pajak terkena denda atau sanksi. Wajib pajak yang lebih literasi digital cenderung lebih mudah memanfaatkan layanan perpajakan online dan sistem e-filing, yang pada akhirnya meningkatkan kepatuhan pajak.

SOSIALISASI DAN ASISTENSI PELAPORAN SPT PAJAK TAHUNAN WPOP TAHUN 2023 DENGAN RELAWAN PAJAK KPP PRATAMA TANJUNG PRIOK Putra, Robiur Rahmat; Tambun, Sihar; Julito, Kiko Armenita; Subu, Desiyani; Yatna, Bunga Nur Fitri; Gea, Yosef Yunianto
PANDAWA : Jurnal Pengabdian kepada Masyarakat Vol 4, No 1 (2025): PANDAWA: JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : UNIVERSITAS 17 AGUSTUS 1945 JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/pandawa.v4i1.8651

Relawan Pajak adalah salah satu Program dari Direktorat Jenderal Pajak yang memiliki tujuan dan peran sebagai bentuk kontribudi mahasiswa kepada Negara. Relawan pajak merupakan salah satu inklusi kesadaran pajak yang merupakan kerjasama otoritas pajak dengan Lembaga Pendidikan Tinggi. Pengabdian ini ditunjukkan melalui edukasi dan sosialisasi perpajakan kepada para Wajib Pajak yang datang ke KPP Pratama Tanjung Priok. Hasil pada pelatihan PKM ini adalah relawan pajak dapat memahami konsep perpajakan dan cara menghitung PPh Terutang Orang Pribadi, dan bisa membedakan PTKP dari setiap wajib pajak serta bisa mengisi SPT 1770 SS, 1770 S, 1770. Sehingga membantu relawan pajak dalam melaksanakan asistensi relawan pajak pada bulan maret di tahun 2023

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