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All Journal Jurnal Akuntansi Bisnis Jurnal SOLMA Martabe : Jurnal Pengabdian Kepada Masyarakat Owner : Riset dan Jurnal Akuntansi Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Cakrawala Repositori Imwi Jurnal Pengabdian UNDIKMA Quantitative Economics and Management Studies International Journal on Social Science, Economics and Art Jurnal Akuntansi Manajerial (Managerial Accounting Journal) Journal of Community Dedication Return : Study of Management, Economic and Bussines Jurnal Pemberdayaan Nusantara Media Akuntansi Perpajakan Joong-Ki PANDAWA : Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Joong-Ki
Robiur Rahmat Putra
Universitas 17 Agustus 1945 Jakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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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.
Pemberdayaan Koperasi untuk Edukasi Pengelolaan Sampah: Mendorong Desa Ciburayut Menuju Kebersihan dan Kemandirian Natadiharja, Sri Sukartono; Lukiyana, Lukiyana; Diansyah, Diansyah; Reza, Bobby; Nugroho, Prasetya Adi; Hidajat, Koerniawan; Putra, Robiur Rahmat
Jurnal Pemberdayaan Nusantara Vol 5, No 2 (2025): Jurnal Pemberdayaan Nusantara
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jpn.v5i2.9132

Abstract

The increasing volume of household waste in rural areas has become a significant environmental challenge, requiring sustainable and community-based solutions. This Community Service Program (PKM) aims to empower local cooperatives as key agents in driving waste management education, fostering environmental awareness, and promoting sustainable livelihoods in Ciburayut Village, Cigombong District, Bogor Regency, West Java, Indonesia. The program adopts a participatory approach through capacity building, training, and collaborative action between cooperatives, local government, and community members. Activities include educational workshops on waste segregation, recycling practices, and the development of waste-based products to support the village economy. The results demonstrate improved community knowledge and behavior in waste handling, increased cooperative engagement in environmental initiatives, and the establishment of a waste management system that supports both cleanliness and economic independence. This initiative highlights the strategic role of cooperatives in integrating environmental education with economic empowerment, serving as a replicable model for other rural communities seeking sustainable development
Pengaruh Tax Planning Dan Komisaris Independen Terhadap Nilai Perusahaan Dengan Likuiditas Sebagai Pemoderasi Putra, Robiur Rahmat; Tambun, Sihar; Julito, Kiko Armenita; Riskiah, Susi Handayani
Jurnal Akuntansi Manajerial Vol 10, No 2 (2025)
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/jam.v10i2.9106

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh tax planning dan komisaris independen terhadap nilai perusahaan, serta peran likuiditas sebagai variabel pemoderasi dalam hubungan tersebut. Tax planning diharapkan dapat meningkatkan nilai perusahaan melalui pengelolaan pajak yang efisien, sedangkan komisaris independen diharapkan dapat meningkatkan transparansi dan kualitas tata kelola perusahaan, yang pada gilirannya akan memengaruhi nilai perusahaan. Likuiditas, yang mencerminkan kemampuan perusahaan untuk memenuhi kewajiban jangka pendek, diujikan sebagai pemoderasi yang dapat memperkuat atau memperlemah hubungan antara tax planning, komisaris independen, dan nilai perusahaan. Penelitian ini menggunakan sampel perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023. Metode analisis yang digunakan adalah metode kuantitatif dan diuji dengan menggunakan analisis jalur. Analisis jalur terdiri dari uji direct effect dan moderating effect. Hasil penelitian menunjukkan bahwa tax planning dan komisaris independen memiliki pengaruh positif terhadap nilai perusahaan. Selain itu, likuiditas terbukti memoderasi hubungan antara tax planning dan nilai perusahaan, serta antara komisaris independen dan nilai perusahaan. Temuan ini memberikan implikasi bahwa perusahaan dengan perencanaan pajak yang baik dan struktur dewan yang independen, serta didukung oleh likuiditas yang cukup, cenderung memiliki nilai perusahaan yang lebih tinggi
Co-Authors Ajeng Wijayanti aulia alqori Bobby Reza Diansyah, Diansyah Dondoan, Gracelia Angelina Donny Syahputra Euis Dayanti Gea, Yosef Yunianto Gilda, Vanessa Heryanto Heryanto Hidajat, Koerniawan Islami, Paras Khalisa, Syaka Nur Khoirunisa Alfiany Kiko Armenita Julito Lukiyana, Lukiyana Monica Zefanya Mulyadi Mulyadi Natadiharja, Sri Sukartono Noverianus Gulo Nugroho, Prasetya Adi Odorikus Otarman Gea Ramlah Ramlah Riris Rotua Sitorus Riskiah, Susi Handayani Sahidah Sahidah Shiva Dewanti Siahaan, Marta Uliana Sihar Tambun Simatupang, Mei Welensya Br Siti Barokah Siti Holisoh Siti Holisoh Siti Holisoh Lilis Sovia Nomi Mofun Sri Haryani Subu, Desiyani Susanto Susanto Syaka Nur Khalisa Syaka Nur Khalisa Triansyah, Indrarto Wijayanto, Antonius Ari Yatna, Bunga Nur Fitri Yhoga Pranata