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PENGARUH REFORMASI ADMINISTRASI PAJAK DAN MORALITAS PAJAK TERHADAP TINGKAT KEPATUHAN PAJAK (SURVEY PADA WAJIB PAJAK ORANG PRIBADI DI BANDUNG) Riri Rumaiza
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 4 No 2 (2018): JRAK - Juli 2018
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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Today, taxation is an important issue. There are many literatures has been studied about taxataion issues, especially tax compliance. Tax reform has been held by Direktorat Jenderal Pajak which has purpose to increasing the taxpayers’ compliance toward their obligations as taxpayers’. The effects of the tax reform have gained increasing attention, beside there is taxpayers’ behaviour toward to their obligations as taxpayers’ as known as tax morale. This research’s purpose is to find out the effects of tax reform and tax morale to the level of tax compliance. This research analyses the effect of tax reform and tax morale to the level of tax compliance. The survey took place in Bandung, with the analysis unit is personal tax payers’ at Bandung. Number of samples in this research is 227 taxpayers. Data collection technique are performed through literature studies and questionnaire, while Structural Equation Modeling (SEM) is used for data analysis techniques. The findings of the research shows that : (1) tax reform can be best explained by dimension of simplification of tax code factor and fairness factor, and tax morale can be best explained by dimension of economic factor, (2) there is an effect of tax reform to the tax compliance, while fluctuationin tax compliance is in accordance with tax reform, (3) tax morale effecting tax compliance significantly and positively, (4) tax reform and tax morale collectively effecting tax compliance, in which tax morale has more impact in effecting tax compliance than tax reform.

Pengaruh Penerapan Faktur Pajak Elektronik (E-Faktur) Terhadap Kepatuhan Wajib Pajak Untuk Pelaporan SPT Masa PPN Pada KPP Pratama Bandung Cibeunying Riri Rumaizha; Asep Supriatna
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol 8 No 2 (2022): JRAK Jurnal Riset Akuntansi dan Bisnis, Juli 2022
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v8i2.552

This project aims to see The Effect of Electronic Tax Invoice (e- Invoice) on Taxpayer Compliance in Reporting VAT Periodic Tax Return at Cibeunying Regional Tax Office. The independent variable used is electronic tax invoice while the dependent variable is taxpayers compliance in reporting VAT Periodic Tax Return. The population in this project were taxable entreprenuers which registered in Cibeunying Regional Tax Office, whom using e-Invoice by number of sample are 50 taxable entrepreneurs. Data collection technique are performed by literature studies and questionnaires, while SPSS used for the data analyses technique. This project conclude the result that the electronic tax invoice (e-invoice) has positively and significantly effected taxpayer compliance in reporting VAT Periodic Tax Return at Cibeunying Regional Tax Office.

Analisis Pajak Penghasilan (PPH) Pasal 23 Atas Jasa Freight Forwarding PT. Gerbang Sinergi Prima Riri Rumaizha; Muhammad Iqbal Nur Aziz; Abdur Razak
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 9 No. 2 (2023): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2023
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v9i2.1455

This research will be discussed the Income Tax Article 23 withholding treatment and calculation considering the Freight Forwarding Service activities. the authors conducted an analysis of the suitability of the practice of withholding tax carried out by PT Gerbang Sinergi Prima . The research method used is descriptive quantitative method that uses primary data with data collection techniques through field observations and interviews. The analysis tool used is the calculation of income tax based on the Regulation of the Minister of Finance Number 141 / pmk.03 / 2015 and Law Number 7 Of 1983 on Income Tax which was last amended by the Act Number 36 of 2008 requires every company as a taxpayer to do withholding of PPh 23 by 2% of the gross amount (Income). The result of analysis income tax subjected to PPh 23 for freight forwarding service activities PT Gerbang Sinergi Prima is suitable to Income Tax Article 23 tax code of withholding treatment and calculation Taxpayer which has NPWP but not for Taxpayer which has not NPWP.

Analisis Kontribusi Penerimaan Pajak Kendaraan Bermotor (PKB) Dalam Meningkatan Pendapatan Daerah Provinsi Jawa Barat Tahun 2017-2021 Riri Rumaizha; Gusmirza Bunga Pertiwi
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1805

The aim of this final assignment is to investigate the contribution of motor vehicle tax to the Regional Original Income (PAD) of West Java Province, specifically in the Samsat PPPD Bandung City III Soekarno Hatta Region. The research method used is the Quantitative Descriptive method. It aims to explain or describe the state of West Java Province's PAD regarding motor vehicle income, identify obstacles experienced in collecting motor vehicle collections, and propose solutions to increase regional income in West Java province. The data used in the analysis of Motor Vehicle Tax Revenue (PKB) and its impact on the Original Regional Income of Java Province was obtained through evaluations, interviews, and the author's internship at the Samsat Office. After careful analysis and discussion, it was concluded that there are still issues with motor vehicle tax revenue in the East Bandung Samsat and West Java PAD. It is hoped that this analysis will be useful in the future.

Ekualisasi Biaya Gaji Pada SPT Tahunan Badan Dengan SPT Masa PPh Pasal 21 Pada ZAD Konsultama (Studi Kasus PT XXX) Riri Rumaizha; Ayu Nuroktapiani
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 1 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

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The objective of this study is to ascertain the manner in which the tax equalisation process functions in regard to the discrepancy arising from the calculation of income tax Article 21 salary costs and the reporting of Income Tax Return Article 21. The discrepancy in question gave rise to the issuance of a Request for Explanation of Data and/or Information (SP2DK) to PT.XXX, a client of ZAD Konsultama. The research method employed is a quantitative descriptive method, which involves the explanation of data through description or explanation. This method is based on the results of observations, documentation, and interviews. The data employed by the author in conducting research on tax equalisation is sourced from the Annual Corporate Tax Return and Monthly Income Tax Return, Article 21 at PT XXX, for the 2020 tax year. Following a period of research and discussion, the author arrived at the conclusion that there was a discrepancy in salary costs amounting to IDR 626,500,000. This was attributed to the non-reporting of salaries from April to December, a failure attributable to the client's inadequate comprehension of the Income Tax Article 21 incentive, a measure implemented by the government.

Perancangan Database Sistem Informasi Akuntansi Penerimaan Kas Sumbangan Pembinaan Pendidikan (SPP) Berbasis Microsoft Access Shelly Pursika; Riri Rumaizha; Tubagus Riko Rivanthio; Jonathan lucky Sasmitha
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.3108

This study aims to design a database for the cash receipt accounting information system at SMK IT Baitul Aziz based on Microsoft Access. The research method used is qualitative descriptive method that explains the cash receipt procedure through data collection techniques. The data used is financial data from student tuition (SPP) payments. The results show that financial recording at SMK IT Baitul Aziz is still manual using Microsoft Excel, causing problems such as unsystematic recording, data loss due to human error, damaged data due to computer viruses, and limited data managers. The database design produces tables including student data, class data, fee components, payment data, payment SPP, and registration. The conclusion is that an automated cash receipt system is needed using a Microsoft Access database to facilitate recording and recapitulation of student payment data.

Penerapan Model Akuntansi Manajemen Pada UMKM Yang Bergerak Di Sektor Konveksi Sakti Muda Nasution; Riri Rumaizha; Zen Munawar
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 12 No. 2 (2026): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2026
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v12i2.3125

Management accounting plays a crucial role in supporting decision-making, but its application in small businesses is often limited because the primary focus of record-keeping is on compliance with financial and tax regulations. This situation creates a problem of a lack of detailed information on cost structures, particularly overhead costs, making it difficult for business owners to control expenses and evaluate business unit efficiency. This study aims to design a simple, applicable, and appropriate management accounting model suited to the characteristics of small industrial businesses to provide relevant information for decision-making. The method used is a conceptual-analytical approach through a literature review, analysis of accounting practices in small businesses, and the design of a cost breakdown-based model, the establishment of cost centers and responsibility centers, the use of economic clearing sheets, and the preparation of managerial income statements. The main results indicate that this model can improve cost transparency, facilitate overhead allocation, and provide a contribution profit report that supports strategic decisions such as pricing, product prioritization, and cost control. A case study of a small garment factory demonstrates that the application of this model produces more detailed information, allows for evaluation of production unit efficiency, and increases profitability without requiring significant investment in an accounting system. In conclusion, management accounting can be simply adapted for small businesses by utilizing basic software, thereby strengthening the competitiveness, efficiency, and sustainability of businesses in facing market competition.

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