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All Journal Jurnal Rekayasa Sistem Industri Jurnal Riset Keuangan dan Akuntansi (JRKA) Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Edunomika (JIE) International Journal Of Science, Technology & Management (IJSTM) Komitmen : Jurnal Ilmiah Manajemen MOVE: Journal of Community Service and Engagement Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Fleksibel: Jurnal Pengabdian Kepada Masyarakat Journal Economic Excellence Ibnu Sina International Transactions on Artificial Intelligence (ITALIC) Jurnal Pemberdayaan Masyarakat (JUPEMAS)
Rizki Indrawan
Departement Of Accounting, Universitas Kuningan
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science Mechanical Engineering Social Sciences Transportation Other

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The Effect of Taxpayer Awareness and Tax Service Quality on PBB Taxpayer Compliance Indrawan, Rizki; Radite, Farhan Ali Wibowo
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 9, No 2 (2021): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v9i2.37509

Abstract

This study aims to provide empirical evidence of taxpayer awareness and the quality of tax services on taxpayer compliance. The population of this study were all Land and Building Taxpayers in South Cimahi Regency who were registered at the Cimahi City BAPPEDA Office. The research sample is 150 taxpayers who are determined by using the Slovin formula and the data analysis method using the multiple linear regression analysis method. The results showed that partially taxpayer awareness has a positive and significant relationship with taxpayer compliance, while the quality of tax services does not have a significant relationship with taxpayer compliance. Simultaneously, taxpayer awareness and service quality have a positive and significant effect on taxpayer compliance.
Effect of Tax Audit and Tax Collection on Tax Revenue Rizki Indrawan
International Journal of Science, Technology & Management Vol. 2 No. 6 (2021): November 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i6.393

Abstract

This study aims to determine how the implementation of tax audits and tax collection in increasing tax revenue which is expected to be able to contribute to national development. The population used is registered taxpayers at KPP Pratama Cibeunying in 2015-2019 and the samples in this study are taxpayers issued SKP and taxpayers issued STP. The results of this study indicate that the partial tax audit has a negative and significant effect on tax revenue and tax collection has a significant negative effect. Meanwhile, simultaneously tax audit and tax collection have a negative and significant impact on tax revenue.
Sosialisasi Perpajakan Pada Pelaku Usaha UMKM Di Kota Cimahi Rizki Indrawan; Annisa Yuniar Larasati; Purwanto; Usman Sastradipraja; Sofia Windarti
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 6 (2021): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v5i6.7790

Abstract

Community service activities are carried out on MSMEs assisted by the Cimahi city government, West Java. This activity is in the form of socializing the role of MSMEs in taxation and incentives for those affected by COVID-19. The goal is for MSMEs to understand their tax obligations, namely calculating, depositing and reporting taxes and taking advantage of tax incentives provided by the government for business actors affected by the COVID-19 pandemic. Incentives given to MSME actors by reducing the PPh rate (Final Income Tax) to 0.5% of total turnover, according to Government Regulation (PP) Number 23 of 2018 concerning Income Tax on income from businesses received or obtained by Taxpayers who have gross income certain. turnover. Then briefing on the extension of incentives due to this pandemic by utilizing the tax payment abolition facility with the DTP PPh Final mechanism as stated in PMK-82/PMK.03/2021. The implementation is carried out using a webinar mechanism in August 2021. The initial agenda for this activity is coordinated by the activity committee through the WhatsApp group by distributing flyers with the intention that the socialization activities carried out can be followed by the fostered MSME business actors. by the City Government of Cimahi. The output of this activity is to make MSME actors aware of their tax obligations for the business they run, understand how to utilize and use DTP Final Income Tax incentives and calculate, deposit and report taxes.
PENGARUH KUALITAS PENERAPAN PENGGUNAAN E-FILING TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DENGAN KEPUASAN WAJIB PAJAK SEBAGAI VARIABEL INTERVENING Muhammad Fauzi Akbar; Rizki Indrawan
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol 7 No 1 (2022): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v7i1.1983

Abstract

Taxes are the main source of the largest income in Indonesia. As can be seen in the 2018 State Budget that there was an increase in income in the taxation sector from 2018 by 92.41% or grew 14.32% from the realization in 2017. Although it has not yet reached the 100% target. This study aims to examine and explain whether the Quality Effect of the Implementation of the Use of E-Filing on Individual Taxpayer Compliance with Taxpayer Satisfaction as an intervening variable at the Cimahi Pratama Tax Service Office for the 2016-2020 period. The object of this research is an individual taxpayer who is registered at the Cimahi Pratama Tax Service Office. This study uses a quantitative method with a descriptive problem formulation. The data of this study were obtained from a questionnaire (primary). The sample selection technique uses the Probability Sampling technique. Thus, the sample taken is a total of 112 respondents who are registered at the Cimahi Pratama Tax Service Office. The technique of data analysis used is Path Analysis. The results of the research carried out show that the Quality of Application of the Use of E-Filing has a significant positive effect on Taxpayer Satisfaction. The quality of the implementation of the use of e-filing has a significant positive effect on individual taxpayer compliance. Taxpayer satisfaction has a significant positive effect on individual taxpayer compliance. The quality of the implementation of the use of e-filing has a direct positive effect on individual taxpayer compliance through taxpayer satisfaction Pajak yaitu sumber utama pendapatan terbesar di negara Indonesia. Seperti halnya terlihat di dalam APBN 2018 bahwa terjadi kenaikan pendapatan dalam bidang perpajakan dari tahun 2018 sebesar 92,41% atau tumbuh 14,32% dari realisasi tahun 2017. Meskipun belum mencapai target 100%. Penelitian ini bertujuan untuk menguji dan menjelaskan apakah Pengaruh Kualitas Penerapan Penggunaan E-Filing terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kepuasan Wajib Pajak sebagai variabel intervening pada Kantor Pelayanan Pajak Pratama Cimahi Periode 2016-2020. Objek penelitian ini adalah wajib pajak orang pribadi yang terdaftar di Kantor Pelayanan Pajak Pratama Cimahi. Penelitian ini menggunakan metode kuantitaif dengan rumusan masalah deskriptif. Data penelitian ini diperoleh dari kuesioner (primer). Teknik pemilihan sampel mengguanakan teknik Probability Sampling. Sehingga, sampel yang diambil sebanyak jumlah 112 responden yang terdaftar di Kantor Pelayanan Pajak Pratama Cimahi. Teknik pada analisis data yang digunakan adalah Analisis Jalur (Path Analysis). Hasil penelitian yag dilakukan menunjukan bahwa Kualitas Penerapan Penggunaan E-Filing berpengaruh positif signifikan terhadap Kepuasan Wajib Pajak. Kualitas Penerapan Penggunaan E-Filing berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Kepuasan Wajib Pajak berpengaruh positif signifikan terhadap Kepatuhan Wajib Pajak Orang Pribadi. Kualitas Penerapan Penggunaan E-Filing berpengaruh positif secara langsung terhadap Kepatuhan Wajib Pajak Orang Pribadi melalui Kepuasan Wajib Pajak.
PENGARUH MORAL PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI BANDUNG RAYA Rizki Indrawan; Anissa Yuniar Larasati
Komitmen: Jurnal Ilmiah Manajemen Vol 3, No 2 (2022): KOMITMEN: Jurnal Ilmiah Manajemen
Publisher : FEBI UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jim.v3i2.22237

Abstract

This study aims to analyze the effect of tax morale on MSME taxpayer compliance in Greater Bandung. Tax morale can help overcome the problem of tax compliance, where this can be seen at a high level of tax compliance with a very low level of prevention. The population used in this research is UMKM WP spread throughout Greater Bandung. The sample used by taxpayers who do business in Cimahi City, Bandung City, West Bandung Regency and Bandung Regency. Analysis using Logistic Regression Analysis. Descriptive research method with a qualitative approach. Research data comes from primary data by distributing questionnaires. The results of the study show that tax morale which consists of the environment, institutional perceptions and ethics does not partially influence MSME taxpayer compliance in paying taxes. Simultaneously it shows that it has a significant influence on MSME tax compliance in fulfilling its tax obligations.
Socialization and Digital Marketing Workshop for UMKM in Ngamprah District, West Bandung Regency: Sosialisasi dan Workshop Digital Marketing pada UMKM di Kecamatan Ngamprah Kabupaten Bandung Barat Rizki Indrawan; Eka Septriarini; Lukni Burhanudin; Marlina Marlina; Aam Rachmat Mulyana
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 1 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i1.13392

Abstract

Currently, the problem of the lack of understanding of SMEs regarding digital promotion in Ngamprah District has resulted in the product being less exposed to the wider community. The purpose of carrying out this activity is so that industrial players in this area can digitize their products without knowing the location so that the wider community can buy products and the effect of course on the ngamprah community itself. The form of activity in community service is the provision of materials offline, namely a team of lecturers from the Faculty of Economics and Business who came directly to Ngamprah District by providing materials related to Digital Marketing to SMEs. Through this activity, a fairly good understanding was obtained from the participants of the socialization and workshop regarding the preparation of digital marketing, social media marketing, the benefits of digital marketing and the use of social media features.
Analysis of Tax Planning Implementation to Minimize Value Added Tax Load Eni Wahyu Setyaningsih; Rizki Indrawan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.1940

Abstract

As a sizable source of state revenue, of course taxes are also a problem for the community, because taxes are in almost every activity we carry out, starting from Value Added Tax (VAT), Income Tax, and Sales Tax on Luxury Goods, and other taxes. This consider points to see how the execution of charge arranging to play down the assess burden payable esteem included assess at PT. Mobar Sarana Energi. The object of this research is tax planning and minimizing the tax burden payable for value added tax. The research method used was a qualitative study through a case study method, and the data obtained were both primary and secondary data. Primary data from interviews, observations and documents, then secondary data from company records or sales tax data. From the results of research in 2019 and 2020, it was found that by implementing tax planning on VAT with the mechanism of delaying input tax credits and compensation, it was able to equalize VAT while purchasing taxable goods/ services with VAT would be able to reduce the tax burden owed by 6.8 percent.
Implementation of Digital Marketing Strategy and Preparation of Financial Reports for Oti Snack & Catering UMKM in Cimahi City Rizki Indrawan
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 7 No. 2 (2023): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/dinamisia.v7i2.13848

Abstract

The Small and Medium Enterprises (MSME) sector has survived the Covid-19 outbreak that has ravaged Indonesia in the last two years, including Cimahi, West Java. MSME actors were impacted by the loss of consumers; many decided to discontinue operations, financial reports were hampered, and people's purchasing power was drastically reduced. The impact causes the business to be devoid of buyers as a result of the social distancing policy, which forces everyone to confine themselves to their homes. This has undoubtedly impacted the Cimahi City MSME sector. Oti Snack & Catering, for example, is a food-related SME. Students in this UNJANI KKN program help MSME sector business actors survive this pandemic and for a long time by assisting in improving product quality, good product packaging, utilizing digital marketing through social media as a sales strategy, and utilizing digital accounting to make it easier for business actors to record and report financially.
PENGARUH KARAKTER EKSEKUTIF DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK Ummaht, Hilmii Rosyidatul; Indrawan, Rizki
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1883

Abstract

Studi ini bertujuan guna mengetahui Pengaruh Karakter Eksekutif, Leverage terhadap Penghindaran Pajak yang berfokus pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia pada periode 2016-2020. Karakter Eksekutif diproksikan oleh Risiko Perusahaan, Leverage diproksikan oleh Debt Equity Ratio, dan Penghindaran Pajak diproksikan oleh Cash Effective Rate. Jenis studinya yaitu studi kuantitatif dengan pendekatan deskriptif dan asosiatif. Sampel diambil menggunakan purposive sampling dari 14 perusahaan dimana periode pengamatannya 5 tahun, dengan demikian diperoleh 70 sampel. Data dianalisis dengan analisis regresi linier berganda. Hasil studi menunjukkan secara indeividual Karakter Eksekutif tidak mempengaruhi positif dan tidak signifikan karena nilai thitung< ttabel (-0,733 < 1,674), dimana nilai signifikansinya 0,467 > 0,05 dan Leverage tidak mempengaruhi Penghindaran Pajak karena nilai thitung< ttabel (0,508 < 1,674) dengan nilai signifikansinya 0,614> 0,05. Sedangkan secara simultan Karakter Eksekutif dan Leverage tidak mempengaruhi Penghindaran Pajak karena nilai Fhitung < Ftabel s 0,740 < 3,17, dengan nilai signifikansinya 0,482 >0,05.
Tax Aggressiveness Factors: The Role of Corporate Social Responsibility as a Moderation Variable Suhendar, Dadang; Nurfatimah, Siti Nuke; Indrawan, Rizki; Mawardiana, Doni
SEIKO : Journal of Management & Business Vol 7, No 1 (2024): January - June
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6363

Abstract

This study empirically investigates the effect of corporate social responsibility as a moderation variable on the effect of leverage, company size, and inventory intensity on tax aggressiveness in food and beverage sub-sector manufacturing companies in Indonesia. Secondary data collected from the annual reports of 22 companies listed on the Indonesia Stock Exchange (IDX), from 2018 to 2020, were used as panel data for the research sample of this study and regression analysis was applied to the proposed research model. The results of this study describe that leverage and inventory intensity have a positive influence on tax aggressiveness as measured by the ETR ratio. However, the strength of the effect of company size and inventory intensity on tax aggressiveness depends on the influence of corporate social responsibility as a moderation variable. The larger the CSR is proven to weaken the effect of company size and inventory intensity on tax aggressiveness, while the smaller the CSR is proven to strengthen the effect of company size and inventory intensity on tax aggressiveness. Moreover, CSR is unable to weaken the relationship between leverage and tax aggressiveness. Thus, CSR can be considered as recognition of legitimacy from external parties. In the end, this study contributes to the limited study of corporate governance on tax aggressiveness factors, by outlining the indirect influence of CSR on the effect of company size, leverage, and inventory intensity on tax aggressiveness in manufacturing companies in developing countries in Indonesia Keywords: tax aggressiveness, corporate social responsibility, inventory intensity, leverage and company size.
Co-Authors Aam Rachmat Mulyana amanah, nurul Amelia Setiawan Anisa Dwi Wahyuni Anissa Yuniar Larasati Anissa Yuniar Larasati Annisa Yuniar Larasati Cahyo Aji Pangestu Dea Amara Dhimas Tribuana Eka Septriarini Eni Wahyu Setyaningsih Hamfri Djajadikerta Heryanti, Ajeng Nuraeni Hilmii Rosyidatul Ummaht Iman Teguh Lukni Burhanudin Mali Amilusholihah Marisa Wijayanti Marlina Marlina Mawardiana, Doni Muhammad Fauzi Akbar Nabila, Efa Ayu Nurfatimah, Siti Nuke Oktaviani Rita Puspasari Oktaviani Rita Puspitasari Purwanto Purwanto Radite, Farhan Ali Wibowo Romli Romli, Romli Sofia Windarti Suhendar, Dadang Ummaht, Hilmii Rosyidatul Usman Sastradipraja Very, Eka Dawn Vicky Dzaky Cahaya Putra Wiwi Hartika