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All Journal Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Prima Abdika: Jurnal Pengabdian Masyarakat Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Syamsurizal Syamsurizal
Fakultas Ekonomi Dan Bisnis Universitas Trisakti
Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Mengelola Bisnis Melalui Pemasaran Holistik dan Syariah pada Masa Pandemi Covid-19 Lavlimatria Esya; Ganawati Ganawati; Syamsurizal Syamsurizal; Muhammad Faqih; Ayu Trisnawati
Prima Abdika : Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2022): Volume 2 Nomor 2 Tahun 2022
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v2i2.1774

Abstract

The Covid-19 pandemic has had a tremendous impact on many sectors of the domestic economy, especially in the micro, small and medium enterprise (MSME) sector. According to the BI report that MSME exporters are the most affected, which is around 95.4% of the total exporters, then the handicraft and tourism supporting sectors are affected by 89.9%. Meanwhile, the smallest sector affected by the Covid-19 pandemic is the agricultural sector, which is 41.5%. From the entrepreneur side, research data from the Ministry of Cooperatives and SMEs reported that MSMEs consisting of wholesalers and retailers experienced the highest impact of the Covid-19 pandemic (40.92%), followed by MSMEs providing accommodation and food and beverages (26.86%) and the smallest sector is the manufacturing sector at 14.25%. Although MSMEs have a lower impact than large entrepreneurs due to Covid-19, MSMEs as business institutions that play a very important role in improving the economy and making a sizeable contribution to the economic development of the people are still affected by Covid-19. On the other hand, MSMEs have many problems, apart from capital, marketing is one of the problems faced by MSMEs during the Covid-19 pandemic. Understanding marketing concepts both holistically and sharia concepts is important for MSMEs to get out of marketing problems during this Covid-19 pandemic. Holistic Marketing is marketing that prioritizes and considers the entire business entity. Where the holistic marketing concept is based on the development, design and implementation of marketing activities, processes and programs that understand the breadth and interrelationships. As for the holistic marketing concept: Relationship, Integrated, Internal, and Performance. Meanwhile, sharia marketing is marketing that is carried out based on sharia principles and contracts. In addition, according to characteristics of Islamic marketing that must be owned by the marketing team are Rabbaniyyah, Akhlaqiyyah, Al-waqiyyah and Insaniyyah.
PEMAHAMAN PERATURAN PAJAK, PELAYANAN APARAT PAJAK DAN DAMPAKNYA TERHADAP KEPATUHAN WAJIB PAJAK DENGAN PREFERENSI RISIKO SEBAGAI VARIABEL MODERATING (Studi kasus wajib pajak KPP Kalideres Jakarta Barat) Syamsurizal Syamsurizal
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 1 (2017): Januari
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (802.909 KB) | DOI: 10.25105/jipak.v12i1.4579

Abstract

The tax contribution for the development of the country is crucial so it needs to be analyzed more deeply the influence of the understanding of the tax regulation and the service of the tax authorities moderated by the risk preference to taxpayer compliance registered at Tax Office (KPP) Kalideres West Jakarta. The data used is the primary data by distributing questionnaires to the Mandatory registered in the Primary Tax Office (KPP) Pratama Kalideres West Jakarta. The population that will be the object of research are all taxpayers registered in the Primary Tax Office (KPP) Pratama Kalideres West Jakarta until the period of December 2016. The sampling technique used is accidental sampling. This research uses multiple lininer regression method. The results showed that the understanding of tax rules have a positive and significant effect on the taxpayers' lalowkdge and service of tax officials positive and significant to taxpayer compliance. The results of this study also conclude that the effect of understanding tax regulations on taxpayer compliance is not moderated significantly by risk preferences.
KEPATUHAN WAJIB PAJAK ORANG PRIBADI DITINJAU DARI TRANSPARANSI INFORMASI, MODERNISASI TEKNOLOGI PELAYANAN PAJAK DAN SANKSI PAJAK Marieta Ariani; Syamsurizal Syamsurizal
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 1 (2022): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.428 KB) | DOI: 10.25105/jipak.v17i1.10396

Abstract

This research aims to test the effect of information transparency, modernization of tax service technology, and tax sanctions against individual taxpayer compliance. Independent variables in this study are information transparency, modernization of tax service technology, and tax sanctions, while the dependent variable is individual taxpayer compliance. This research uses primary data by handing out questionnaires to the taxpayer. 380 questionnaires had been handed out to private taxpayers in KPP Pratama Jakarta Sunter, The method used in the research is convenience sampling. Data analytic used multiple regression analytics data. This study indicates that information transparency, modernization of tax service technology, and tax sanctions positively affect individual taxpayer compliance.
Peningkatan Pemahaman Pelaksanaan Kewajiban Pajak bagi Pelaku UMKM di Kota Bekasi Rubiatto Biettant; Licke Bieattant; Prima Dedi Andrian; Syamsurizal Syamsurizal
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 5, No 2: Januari 2023
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v5i2.2483

Abstract

UMKM Komunitas Perempuan Tangguh Nasional (KOMPETeN) , merupakan salah satu Pelaku UMKM menjadi komponen masyarakat yang berperan sebagai pembayar pajak. Sebanyak 2,3 Juta pelaku UMKM terdaftar menjadi Wajib Pajak atau kurang lebih 3,6% dari Total 64,1 Juta Pelaku UMKM yang tercatat di Kementerian UMKM pada Tahun 2018. Pelaku UMKM selama ini menjadi penopang perekonomian Nasional dan terbukti memberikan kontribusi kurang "lebih 60% PDB Indonesia dan dianggap “Usaha Tahan Banting” saat perekonomian Indonesia Mengalami Turbulansi pada Tahun 2018, dan selama Pandemi Covid 19. Pemerintah dan Dirjen Pajak melalui Strategi dan Kebijakan Pemerintah berupaya mendukung Pelaku UMKM  salah satunya dengan Kebijakan Insentif Pajak UMKM sebagai wujud pelaksanaan kewajiban Pajak secara Self Assessment. Menurut Mardiasmo (2019) Self Assessment System merupakan system pemungutan pajak yang memberikan kewenangan kepada Wajib Pajak untuk menentukan sendiri pajak yang terutang dan dapat diartikan bahwa sistem tersebut menuntut Wajib Pajak untuk menghitung. Disamping itu Pemerintah dan DPR juga telah men-sahkan UU Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan (HPP). Dalam aturan ini, pemerintah memastikan memberikan sistem perpajakan yang berkeadilan, sehat, efektif, dan efisien untuk melindungi masyarakat menengah bawah maupun UMKM. Tujuan dari dilaksanakannya Pengabdian Kepada Masyarakat (PKM) ini adalah untuk memberikan pemahaman secara komprehensif kepada para pelaku UMKM KOMPETeN di Kota Bekasi terkait adanya perubahan dalam pelaksanaan kewajiban perpajakan bagi para pelaku UMKM setelah diundangkannya UU HPP yang salah satu adalah terkait batasan omzet 500 juta yang tidak dikenakan pajak bagi para wajib pajak UMKM, untuk itu diperlukan pemahaman secara konsep dan teknis  pelaksanaan kewajiban pajak bagi pelaku UMKM baik itu Penghitungan, Penyetoran dan Pelaporan yang saat ini telah diwajibkan menggunakan aplikasi Ditjen Pajak berbasis teknologi. Metode PKM ini dilakukan dengan memberikan materi pengetahuan teoritis dan praktik sesuai dengan kondisi sebenarnya. Hasil dari kegiatan PKM ini diharapkan para pelaku UMKM  KOMPETeN mampu melaksanakan kewajiban Perpajakan sebagai Wajib Pajak Pelaku UMKM yaitu melaksanakan sewajiban pajak secara Self Assessment, dimana wajib pajak harus menghitung, menyetorkan sendiri pajak terutang ke kas negara, melakukan pengisian SPT PPh Tahunan OP dan melaporkannya dengan benar menggunakan Aplikasi Ditjen Pajak berbasis Teknologi (e-Tax System) agar terhindar dari sanksi perpajakan.
Co-Authors Andrian, Prima Dedi Ayu Trisnawati Bieattant, Licke Biettant, Rubiatto Ganawati Ganawati Marieta Ariani Muhammad Faqih