Garuda - Garba Rujukan Digital

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

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

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

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

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

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

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

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

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.

Sosialisasi dan Workshop Digital Marketing untuk Peningkatan Kualitas UMKM yang Unggul di Desa Timbang Kabupaten Kuningan Mali Amilusholihah; rizki indrawan; Marisa Wijayanti
Jurnal Pemberdayaan Masyarakat Vol. 3 No. 1 (2025): Juni
Publisher : Jurnal Pemberdayaan Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

This community service activity was carried out with the aim of improving the understanding and capabilities of Micro, Small, and Medium Enterprises (MSMEs) in Timbang Village, Kuningan Regency, in utilizing digital media as a tool to market their products. The rapid development of information technology requires business actors, including those in rural areas, to adapt to digital marketing strategies in order to maintain competitiveness. The implementation methods include socialization and interactive discussions on the basics of digital marketing, the use of Instagram social media, as well as techniques for creating engaging promotional content. The results of the activity showed a high level of enthusiasm from participants, as indicated by their active involvement in question-and-answer sessions and their willingness to apply the material provided. This activity has proven to have a positive impact on increasing participants’ digital literacy and has opened new insights regarding modern marketing strategies. Therefore, similar activities are highly relevant to be continued regularly in order to encourage MSME empowerment through strengthening digital capacity.

Capital Expenditure Allocation Analysis Of Local Governments Purwanto; Rizki Indrawan; Heryanti, Ajeng Nuraeni
International Journal of Science, Technology & Management Vol. 3 No. 2 (2022): March 2022
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v3i2.479

Because of the resources limitation so resource allocation is a fundamental issue for public sector budgeting especially revenue and expenditure calculation. Regional budget distribution shows local government policies on development funding whereas capital expenditure is concerned with a component of direct expenditure of government budgets that deliver output in the form of fixed asset. This study purposes to determine factors that impress capital expenditure allocation of local governments, are Economic Growth and Regional Revenue (PAD). The population of this study is 35 local governments in the Province of Central Java, Indonesia. By employing multiple regression analysis, t and F test on secondary data from the 2015-2020 Budget Realization Reports of local governments in the Central Java Province, the result shows that economic growth and regional income partially and simultaneously have a positive effect on capital expenditure. These findings imply that local governments should look more carefully at managing their finances, have a strong desire, and provide capital for capital expenditures that have implications for the long-term welfare of local communities. The limitation of this research is that this research is carried out with a quantitative approach and to find out the real conditions in decision making on local government budgeting, it is recommended for further research to use a mixed quantitative and qualitative method.

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