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PENGARUH INSENTIF PAJAK, TARIF PAJAK, SANKSI PAJAK DAN PELAYANAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK SELAMA MASA PANDEMI COVID-19 Syanti Dewi; Widyasari Widyasari; Nataherwin Nataherwin
Jurnal Ekonomika dan Manajemen Vol 9, No 2 (2020)
Publisher : Universitas Budi Luhur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.475 KB) | DOI: 10.36080/jem.v9i2.1248

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh insentif pajak, tarif pajak, sanksi pajak dan pelayanan pajak terhadap kepatuhan wajib pajak selama masa pandemi Covid-19. Wabah Corona merupakan bencana nasional yang mempengaruhi stabilitas ekonomi nasional dan produktivitas masyarakat. Sehingga pemerintah memberikan insentif dan relaksasi pajak kepada seluruh wajib pajak di Indonesia. Penelitian ini ditujukan untuk mengetahui seberapa sadar atau patuh masyarakat dalam membayar dan melaporkan pajak selama masa pandemi. Karena pertumbuhan ekonomi sangat dipengaruhi oleh tingkat suku bunga dan faktor-faktor produksi berupa investasi dan ketersediaan sumber daya manusia berkualitas. Penelitian ini merupakan penelitian dengan isu yang terbaru, dan ditujukan kepada seluruh wajib pajak perorangan dan badan khusus daerah DKI Jakarta. Jumlah responden sebanyak 63 orang, dan hasil penelitian menyatakan bahwa insentif pajak dan pelayanan pajak tidak berpengaruh dan variabel tarif pajak dan sanksi pajak berpengaruh positif terhadap kepatuhan.
PENGEMBANGAN SISTEM DAN MEKANISME TATA KELOLA KEUANGAN SERTA ANGGARAN ORGANISASI NIRLABA Widyasari -; Syanti Dewi; Nataherwin -
Jurnal Bakti Masyarakat Indonesia Vol 4, No 1 (2021): Jurnal Bakti Masyarakat Indonesia
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jbmi.v4i1.10941

Abstract

ABSTRAK Pengabdian masyarakat ini dilakukan adalah untuk memenuhi kegiatan Tridharma Perguruan Tinggi dan untuk membantu masyarakat khususnya organisasi nirlaba tentang penyusunan mekanisme dan tata kelola keuangan dan mendampingi mereka agar bisa lebih mandiri dalam menyusun anggaran dan arus kas.  Mitra kami adalah suatu komunitas dimana adalah sebuah perkumpulan/ organisasi nirlaba yang bertujuan untuk mencapai tujuan dalam hal pendidikan, sosial, dll. Mitra kami belum memiliki pengelolaan kas yang efektif, dilakukan pembuatan estimasi (proyeksi) arus kas masuk dan keluar secara periodik, baik itu setahun, semester, triwulan bahkan bulanan.  Mitra kami untuk setiap kegiatan yang diadakan tidak pernah membuat anggaran. Karena keterbatasan pengetahuan pengurus organisasi, maka pimpinan Komunitas Santo Leopold meminta kami selaku team dosen agar dapat membantu mitra dalam mengaplikasikan system tata kelola keuangan serta anggaran. Tujuan kegiatan ini adalah untuk memberikan pengetahuan pengelolaan keuangan agar lebih efektif dan pembuatan planning keuangan yaitu anggaran. Agar kedapannya organisasi ini masih terus bertumbuh menjadi organisasi yang lebih baik. Target khusus penyuluhan ini adalah supaya mitra  kedepannya bisa membuat anggaran dan arus kas secara lebih mandiri dan dan lebih mandiri dalam membuat tata kelola keuangan yang baik. Kegiatan ini akan dilakukan di tempat Mitra.. Kegiatan penyuluhan ini dikemas dalam bentuk ceramah, tutorial dan tanya jawab.  Materi ceramah disajikan dalam bentuk power point. Setelah itu kita memberikan pendampingan ke mitra. Evaluasi dilakukan di akhir kegiatan penyuluhan ini.ABSTRACT This community service is carried out to fulfill the activities of the Tridharma of Higher Education and to help the community, especially non-profit organizations, regarding the preparation of financial management and mechanisms and to assist them to be more independent in preparing budgets and cash flow. Our partner is a community which is a non-profit association / organization that aims to achieve goals in educational, social, etc. Our partners do not yet have effective cash management, making estimates (projections) of cash inflows and outflows periodically, be it a year, semester, quarterly or even monthly. Our partners for every activity that are held never make a budget. Due to the limited knowledge of the organization management, the leaders of the Santo Leopold Community asked us as a team of lecturers to be able to help partners in applying the financial and budget management system. The purpose of this activity is to provide knowledge of financial management to make it more effective and make financial planning, namely the budget. So that the establishment of this organization will continue to grow into a better organization. The specific target of this extension is so that future partners can make budgets and cash flows more independently and and more independently in making good financial governance. This activity will be carried out at the partner's place. This outreach activity is packaged in the form of lectures, tutorials and questions and answers. Lecture material is presented in the form of power points. After that we provide assistance to partners. Evaluation is carried out at the end of this outreach activity.
Analisis Faktor Yang Memengaruhi Wajib Pajak Untuk Melakukan Tax Evasion Widyasari; Syanti Dewi; Nataherwin
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.4172

Abstract

This study aims to evaluate the effect of tax justice, money ethics, understanding of taxation, tax rates and tax sanctions on tax evasion. Tax evasion in Indonesia is an important problem that is being faced by the tax apparatus. Even though there are laws and regulations, there are still taxpayers who commit tax evasion. This research can help the government, so that they know the factors that can significantly influence tax evasion. This research method is measured using the SmartPLS version 3 data processing program which refers to the value generated by Cronbach's alpha and composite reliability, with 75 respondents as research subjects from UMKM taxpayers . The results of this study indicate that the variables of tax justice, money ethics, tax rates have a significant positive effect on tax evasion. While the understanding of taxation does not have a significant negative effect, and tax sanctions have a significant negative effect. The implication of this research is that the hypothesis of tax justice and understanding of taxation is rejected, and the hypothesis of money ethics, tax rates, and tax sanctions are accepted.
ADVERSITY DI MASA PANDEMI COVID-19 SISWA SEKOLAH DASAR PADA PEMBELAJARAN MATA PELAJARAN PENDIDIKAN AGAMA KRISTEN Yuel Sumarno; Syanti Dewi; Jannes Eduard Sirait; Agusti Layung Vandiila Putri
Edukasi : Jurnal Pendidikan Agama Kristen Vol 13 No 1 (2022): Edukasi: Jurnal Pendidikan Agama Kristen
Publisher : Bethel Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47562/edk.v13i1.535

Abstract

This study aims to explore the forms of adversity, adaptation strategies, and the role of teachers in Christian Religious Education for elementary school students during the COVID-19 pandemic. A qualitative case study approach was employed, with data collected through in-depth interviews, observations, and document analysis. The findings reveal that students encountered various types of adversity, including limited access to learning devices and internet connectivity, difficulties adapting to online learning, psychosocial challenges, and the loss of spiritual experiences typically gained in the classroom. Nevertheless, some students demonstrated resilience supported by family involvement, personal creativity, and teachers who acted as both academic facilitators and spiritual mentors. The study highlights the crucial role of Christian Education teachers in designing creative, interactive, and contextual learning while providing emotional and spiritual support to students. It recommends strengthening teachers’ capacity in digital literacy, online pedagogy, and psychosocial support to ensure that Christian Religious Education remains meaningful and relevant during crisis situations.
GURU PENDIDIKAN AGAMA KRISTEN SEBAGAI MENTORING BAGI KORBAN BULLYING Tryastuti Wuryandari; Bertha Apricia; Syanti Dewi
Edukasi : Jurnal Pendidikan Agama Kristen Vol 12 No 2 (2021): Edukasi: Jurnal Pendidikan Agama Kristen
Publisher : Bethel Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47562/edk.v12i2.537

Abstract

This study aims to explore the role of Christian Religious Education (CRE) teachers as mentors for bullying victims in schools through a qualitative approach using library research. The literature review reveals that bullying is a social and educational issue with significant impacts on the psychosocial development of victims. CRE teachers play a strategic role as mentors who integrate Christian values such as love, forgiveness, and self-identity affirmation to support victims’ recovery. The proposed mentoring model combines pedagogical, psychological, and spiritual approaches while involving support from the school and faith communities. The findings emphasize the importance of CRE teachers as mentors in fostering inclusive school environments and building resilience among bullying victims.
PELATIHAN MEMBUAT JURNAL UMUM PERUSAHAAN JASA DI SMA TARSISIUS 1 Alvin T, Theodore Benedict; Syanti Dewi
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29240

Abstract

In this current era, high school students are certainly required to prepare themselves before entering the field of work they are interested in. With the demands of the present era, students are expected to be able to keep up with development over times and the global development of knowledge. Therefore, SMA Tarisisius 1 offers a variety of extracurricular activities, both academic and non-academic. One of the academic extracurricular activities is accounting. The Faculty of Economics and Business at Universitas Tarumanagara collaborates with several schools, including SMA Tarsisius 1, to help in shaping the mindset of students that accounting is not as difficult as they think and encouraging school to excel in the field of accounting. Training activities are held every Wednesday from 14:30 to 16:00 WIB, attended by one supervising teacher and 15 students from grades 10-12, from various disciplines, both science and social sciences. Students receive modules that cover the general journal material through a PowerPoint presentation. The outcome of implementing the training activity on the process of journalizing service companies at SMA Tarsisius 1 is the increased knowledge and expertise gained by the students regarding service companies. The hope is that through this training, students at SMA Tarsisius 1 can broaden their insights and skills in the field of accounting, preparing them for higher-level studies. The suggestion is to encourage SMA Tarsisius 1 to continue organizing this training activity in the future.
PENGENALAN AKUNTANSI PERUSAHAAN DAGANG PADA SISWA-SISWI SMA TARSISIUS 1 JAKARTA Sylvia; Syanti Dewi
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29241

Abstract

The knowledge of financial recording is essential and needs to be mastered by every individual. High school students need to learn the basics of accounting to help them manage finances (budgeting) and making economic decisions from an early age. Knowing this urgency, unfortunately, basic accounting topics in the high school curriculum, including Tarsisius 1 High School, are not discussed comprehensively because there is a lot of other material that also needs to be discussed. Based on these problems, the Tarumanagara University PKM group held an Accounting Introduction for Trading Company activity at Tarsisius 1 High School Jakarta as a forum for students to deepen their knowledge of accounting and help prepare them to take the next level of education. This activity was carried out on Wednesday for 90 minutes and was divided into 3 (three) stages, such as theoretical explanation, discussion of example questions, and implementation of a quiz with prizes. Based on the quiz results, it can be concluded that the participant's understanding of the material presented has increased. Participants can apply the theory presented in answering questions that have been prepared according to real-world case examples. This PKM activity has proven capable of providing additional accounting knowledge for Tarsisius 1 High School students outside of school learning and has increased interest in accounting. Based on the matters described previously, it can be concluded that the PKM activities at Tarsisius 1 High School had been successful and were able to provide benefits in accordance with the objectives.