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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.