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Pengaruh Sanksi Perpajakan dan Reformasi Perpajakan terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kebijakan Relaksasi PPh 21 sebagai Variabel Moderating Putra, Robiur Rahmat; Julito, Kiko Armenita; Siahaan, Marta Uliana
Media Akuntansi Perpajakan Vol 7, No 2 (2022): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v7i2.6664

Abstract

This study aims to determine the effect of tax sanctions, tax administration reform on individual taxpayer compliance with the pph 21 relaxation policy as a moderating variable. The population in this study are employees. The simple random sampling method, this sampling provides equal opportunities for each population to selected to be a member of the sample. This research distributed questionnaires. This study uses SmartPLS. For this research that tax sanctions affect individual taxpayer compliance, and tax reform affects individual taxpayer compliance, but the pph 21 relaxation policy has not been able to moderate tax sanctions on individual taxpayer compliance and has not been able to moderate tax reform on mandatory compliance. personal tax.
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

Abstract

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.