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All Journal Jurnal Rekayasa Sistem Industri Jurnal Riset Keuangan dan Akuntansi (JRKA) Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat SEIKO : Journal of Management & Business JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Pendidikan Akuntansi dan Keuangan Aptisi Transactions on Technopreneurship (ATT) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Jurnal Ilmiah Edunomika (JIE) Reviu Akuntansi dan Bisnis Indonesia International Journal Of Science, Technology & Management (IJSTM) REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN Komitmen : Jurnal Ilmiah Manajemen MOVE: Journal of Community Service and Engagement Indonesian Community Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Inkubis: Jurnal Ekonomi dan Bisnis Fleksibel: Jurnal Pengabdian Kepada Masyarakat Journal Economic Excellence Ibnu Sina Blockchain Frontier Technology (BFRONT) Jurnal Pemberdayaan Masyarakat (JUPEMAS) Jurnal Sentra Pengabdian
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 Languange, Linguistic, Communication & Media Library & Information Science Mechanical Engineering Public Health Social Sciences Transportation Other

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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.
Efisiensi Sistem Pelaporan Pajak sebagai Variabel Moderasi untuk Digitalisasi Kepatuhan Pajak Indrawan, Rizki
Jurnal Rekayasa Sistem Industri Vol. 13 No. 2 (2024): Vol. 13 No. 2 (2024): Jurnal Rekayasa Sistem Industri
Publisher : Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jrsi.v13i2.7181.65-74

Abstract

The goal of this research is to examine the impact of tax digitalization, such as e-filling, and e-billing, on the efficiency of individual taxpayer reporting and tax compliance in the 4.0 era. The presence of tax digitalization as a type of tax administration modernization makes it easier for the general public, particularly taxpayers, to carry out their obligation. This study is a quantitative research. This study's variables include one dependent variable, two independent variables and one variabel moderating. The dependent variable is the tax compliance, while the independent variables are the use e-filling, and e-billing and the moderating variables is efficiency of taxpayer reporting. The population in this study is Individual taxpayers in Kuningan Regency, West Java. The samples in this research are 50 respondents that take the questionnaire with Likert scale as the measurement. This study used incidental sampling, with the research instrument being an online questionnaire distributed via social media. The data analysis method in this study uses Moderated Regression Analysis (MRA). According to the findings of this study efficiency tax system has not been proven to moderate the relationship between e-filling and e-billing with the tax compliance.
Improving the Performance of the Winduhaji Household Industry by Utilizing Android-Based Accounting Applications Puspasari, Oktaviani Rita; Teguh, Iman; Indrawan, Rizki
MOVE: Journal of Community Service and Engagement Vol. 4 No. 3 (2025): January 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i3.414

Abstract

Many SME’s industry still experience difficulties in developing their businesses. The main problem is the difficulty of accessing capital to formal financial institutions, due to the lack of implementation of standard financial administration. This community service activity was carried out to help the needs of household industry owners, especially in the Winduhaji area, with 25 participants, using socialization, training and workshop methods as well as mentoring and evaluation. This activity was categorized as successful. This can be seen from the enthusiasm and activeness of the participants at each stage of the activities carried out. The feedback given was very positive, this application was conveyed as very helpful in increasing time efficiency and reducing errors in recording transactions. In addition, they also feel more professional in running a business because they have neater records. Participants also suggested further training to learn more application features such as more detailed reporting or simple financial analysis, which shows a high interest in continuing to utilize technology in managing their businesses.
PENGARUH PEMERIKSAAN PAJAK, JUMLAH PENGUSAHA KENA PAJAK DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI Amanah, Nurul; Suhendar, Dadang; Indrawan, Rizki
Jurnal Riset Keuangan dan Akuntansi Vol. 10 No. 2 (2024): JURNAL RISET KEUANGAN DAN AKUNTANSI (JRKA)
Publisher : Program Studi Akuntansi, Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jrka.v10i2.10434

Abstract

This study aims to analyze the effect of tax audits, the number of taxable entrepreneurs and tax collection on value-added tax revenue, case studies at KPP Pratama Kuningan and KPP Pratama Cirebon Satu. The population in this study is tax audit data, the number of taxable entrepreneurs, tax collection and value-added tax revenue at KPP Pratama Kuningan and KPP Pratama Cirebon Satu 2018-2022 per month totaling 60 months at each KPP. The sampling used in this study used a saturated sample where all populations were used as samples. This study used multiple linear regression method. Statistical testing using SPSS Version 23. The results showed that the results of simultaneous tests of Tax Audit, Number of Taxable Entrepreneurs and Tax Collection had a significant effect on Value Added Tax Revenue. As for the partial test results of the Tax Audit variables, the Number of Taxable Entrepreneurs and Tax Collection have a positive and significant effect on Value Added Tax Revenue. Keywords : Tax Audit, Number of Taxable Entrepreneurs, Tax Collection, Value Added Tax Revenue.
Systematic Literature Review : Tantangan dan Peluang Penerapan Pajak Digital di Indonesia Anisa Dwi Wahyuni; Rizki Indrawan
Journal Economic Excellence Ibnu Sina Vol. 3 No. 2 (2025): Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i2.2954

Abstract

The development of the digital economy in Indonesia, particularly through social media and digital platforms, presents new challenges in the national taxation system. This study aims to review the digital taxation policies that have been implemented, identify challenges and opportunities, and analyze their impact on tax compliance and revenue. The method used is Systematic Literature Review (SLR) of 25 scientific articles published between 2019 and 2024. The study results show that Indonesia has implemented digital tax policies through regulations such as Income Tax and VAT on digital transactions as well as self-assessment and withholding reporting systems. Key challenges include low tax awareness and compliance, lack of education, regulatory complexity, and limited oversight. Nonetheless, there are great opportunities to increase state revenue through the use of technology, broadening the tax base, and international collaboration. The impact on tax compliance is not optimal, but can be improved with the right strategies, including education and administrative reform. This study recommends strengthening the regulatory framework, inter-agency synergy, and technology utilization as strategic steps to support the successful implementation of digital tax in Indonesia.
Pelatihan Akuntansi berdasarkan SAK berbasis IFRS dengan menggunakan aplikasi MYOB disesuaikan dengan kebutuhan Industri serta E-Perpajakan (Pada SMK Bandung Barat 2 Jl. Raya Cihampelas No.88 KBB) Romli, Romli; Anissa Yuniar Larasati; Purwanto; Vicky Dzaky Cahaya Putra; Rizki Indrawan; Wiwi Hartika
FLEKSIBEL: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Edisi April 2023
Publisher : Fakultas Teknik Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/3jpcxs57

Abstract

The purpose of community service activities, especially for SMK students, is to improve human resource skills, by providing knowledge and skill development in using the MYOB application in preparing financial reports, as well as E-Taxation. Faced with the current developments in the industrial revolution 4.0 era, it has had a significant impact on the financial reporting process that was previously manual to become system-based, including in the field of taxation. The target community service is students of SMK West Bandung 2 Jl. Raya Cihampelas No. 88 KBB. It is hoped that after participating in this activity students will be able to understand the basic concepts of accounting, be able to compile financial reports with the MYOB application in accordance with the Statement of Financial Accounting Standards (PSAK), as well as fill out related to taxation electronically. Community service methods for SMK students by providing theoretical and practical knowledge as well as question and answer (discussion). From the process of increasing understanding of the Myob and E Tax applications, it will become a provision, especially for students who will pursue further education at a higher level or who will work to become more prepared and confident. Keywords: Basic Concepts of Accounting, Myob, Financial Statements, E-Taxation
Efisiensi Sistem Pelaporan Pajak sebagai Variabel Moderasi untuk Digitalisasi Kepatuhan Pajak Indrawan, Rizki
Jurnal Rekayasa Sistem Industri Vol. 13 No. 2 (2024): Vol. 13 No. 2 (2024): Jurnal Rekayasa Sistem Industri
Publisher : Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/jrsi.v13i2.7181.65-74

Abstract

The goal of this research is to examine the impact of tax digitalization, such as e-filling, and e-billing, on the efficiency of individual taxpayer reporting and tax compliance in the 4.0 era. The presence of tax digitalization as a type of tax administration modernization makes it easier for the general public, particularly taxpayers, to carry out their obligation. This study is a quantitative research. This study's variables include one dependent variable, two independent variables and one variabel moderating. The dependent variable is the tax compliance, while the independent variables are the use e-filling, and e-billing and the moderating variables is efficiency of taxpayer reporting. The population in this study is Individual taxpayers in Kuningan Regency, West Java. The samples in this research are 50 respondents that take the questionnaire with Likert scale as the measurement. This study used incidental sampling, with the research instrument being an online questionnaire distributed via social media. The data analysis method in this study uses Moderated Regression Analysis (MRA). According to the findings of this study efficiency tax system has not been proven to moderate the relationship between e-filling and e-billing with the tax compliance.
Digital Marketing Socialization for Home Industry Actors in Winduhaji Village-Kuningan Regency: Sosialisasi Digital Marketing pada Pelaku Industri Rumahan di Desa Winduhaji-Kabupaten Kuningan Indrawan, Rizki; Iman Teguh; Oktaviani Rita Puspitasari; Dea Amara; Cahyo Aji Pangestu
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 3 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/5vdxtq65

Abstract

Winduhaji Village has great potential in the home industry, but the limitations of digital literacy are the main challenge for MSME actors to develop their businesses. This community service program aims to increase MSME actors' understanding of digitalization and digital marketing through socialization, interactive education, and practical training. This activity was attended by 20 MSME actors with diverse business backgrounds. The results showed a significant improvement in participants' understanding and skills, such as the ability to use social media and e-commerce platforms for marketing. Post-activity evaluations showed a positive response from participants to the relevance and benefits of the program. In conclusion, this program has succeeded in increasing the competitiveness of MSMEs in Winduhaji Village, although it still takes longer for optimal results.
COULD TRUST AND RELIGIOSITY AS FACTOR OF INDIVIDUAL TAXPAYER COMPLIANCE?: A SYSTEMATIC LITERATURE REVIEW Indrawan, Rizki; Setiawan, Amelia; Djajadikerta, Hamfri
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.12788

Abstract

The purpose of this systematic literature review is to provide information on the implementation, development and factors to tax compliance for individuals by applying PRISMA guidelines. Nineteen published studies were drawn from the most relevant databases. The research topics included in the analysis are trust, religiosity and compliance of individual taxpayers. The synthesis of studies reveals that scientific output has evolved over time and the findings suggest that authorities need to understand and reward taxpayer behavior and recognize the need to provide tax education services as a strategy in improving voluntary compliance and building taxpayer and fiscal trust (Carsamer & Abbam, 2023a). Conclusions on tax compliance from the impact of non-economic factors such as religiosity, the influence of religious values motivate positive behavior of taxpayers in fulfilling tax obligations (Mohdali et al., 2014) Directions for future research on individual taxpayer compliance are also included in this paper.
Mengembangkan UMKM Kicimpring Cipondok Melalui Desain, Kemasan Inovatif, Optimalisasi Branding Dan Penjualan Online Hilda Nur Faidah; Imelda Dian Rahmasari; Shyfa Dwi; Silvia Zulfaizah; Sri Nur Alif; Tika Kartika6; Rizki Indrawan
Jurnal Pemberdayaan Masyarakat Vol. 2 No. 2 (2025): Juni
Publisher : CV. Armas Suan Sejahtera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.67398/jupemas.v2i2.118

Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in local economic growth, but many still face obstacles in branding, packaging, and digital marketing. One of them is the Kicimpring MSME owned by Mrs. Rohaeni in Cipondok Village, Kadugede District, Kuningan Regency. This community service program aims to develop the MSME through innovative packaging design, branding optimization, and utilization of digital platforms for online sales. The activity was carried out from March to April 2025 with a participatory method and direct practice, which involved training in creating logos, product catalogs, product photos, and creating social media and marketplace accounts (Instagram, Shopee, and Linktree). The results of the activity showed a significant increase in product visualization and appeal, promotion effectiveness, and market reach. Product packaging became stronger, more attractive, and informative, while consistent digital branding improved the professional image of MSMEs. In conclusion, the participatory approach and intensive mentoring have proven to be able to significantly increase the competitiveness and independence of MSME actors. This program can be replicated in other MSMEs to encourage economic independence based on local potential.
Co-Authors Aam Rachmat Mulyana amanah, nurul Amelia Setiawan Amir Hamzah Anisa Dwi Wahyuni Anissa Yuniar Larasati Anissa Yuniar Larasati Annisa Yuniar Larasati Ati Sumiati ATI SUMIATI, ATI Cahyo Aji Pangestu Chua Toh Hua Dadang Suhendar Dea Amara Dewanto Tribuana Eka Septriarini Eni Wahyu Setyaningsih Fitriani, Fipit Hamfri Djajadikerta Herman Herman Heryanti, Ajeng Nuraeni Hilda Nur Faidah Hilmii Rosyidatul Ummaht Iman Teguh Imelda Dian Rahmasari Iras Wahyuningrat Lukni Burhanudin Mali Amilusholihah Marisa Wijayanti Marlina Marlina Mawardiana, Doni Muhammad Fauzi Akbar Nurfatimah, Siti Nuke Oktaviani Rita Puspasari Oktaviani Rita Puspasari Oktaviani Rita Puspitasari Purwanto Purwanto Puspitasari, Oktaviani Rita Putri, Verani Allika Radite, Farhan Ali Wibowo Rohim Rohim Romli Romli, Romli Shyfa Dwi Silvia Zulfaizah Siti Nur Aeni Sofia Windarti Sri Nur Alif Suhendar, Dadang Sylvia Fettry E.M Teti Rahmawati Tika Kartika6 Tribuana, Dewanto Ummaht, Hilmii Rosyidatul Usman Sastradipraja Vicky Dzaky Cahaya Putra Wiwi Hartika