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All Journal Jurnal Riset Akuntansi Terpadu PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKSBIS Ilomata International Journal of Tax and Accounting Jurnal Akademi Akuntansi (JAA) JURNAL RISET AKUNTANSI TIRTAYASA Community Development Journal: Jurnal Pengabdian Masyarakat JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial JES (Jurnal Ekonomi STIEP) Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Literasi Akuntansi Management Science Research Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Review of Accounting and Taxation Prosiding Simposium Nasional Multidisiplin (SinaMu) Prosiding Seminar Nasional Unimus Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kreativasi: Journal of Community Empowerment JURDIASRA Agrimas : Jurnal Pengabdian Masyarakat Bidang Pertanian Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Intan Puspanita
Universitas Sultan Ageng Tirtayasa
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences Other

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Regional Retribution Collection as the uses of foreign workers at Department of Labor, Population Resettlement, and Cooperatives - Banten Province Pratiwi, Refi; Mulyanah; Puspanita, Intan; Suryani , Lusi
Management Science Research Journal Vol. 2 No. 3 (2023): August 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i3.70

Abstract

The purpose of this paper is to find out the technical collection and payment of regional fees for foreign workers at the department of labor, population resettlement, and cooveratives of Banten Province. The research method used descriptive method analysis. The data used in this paper are primary data and secondary data. The data source comes from internal data obtained from department of labor, population resettlement, and cooveratives of Banten Province. The data collection methods are interviews, documentation, observation, and literature study. The result of this research shows that the collection technique Regional fees for the use of foreign workers at the Office of Manpower and Transmigration of Banten Province are collected based on Regional Regulation of Banten Province Number 1 of 2018 which are collected using Regional Retribution Letters (SKRD) or other documents.
The Implementation of BPHTB Tax with The E-BPHTB Application System that Applied on The Local Revenue Government of Lebak Regency Bereukah Dinanti Putri; Mazda Eko Sri Tjahjono; Puspanita, Intan; Selly Anggraeni Haryono
Management Science Research Journal Vol. 3 No. 2 (2024): May 2024
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v3i2.105

Abstract

This study aims to find out the implementation process of the e-BPHTB application system on the Local Revenue Government of Lebak Regency and also to find out the obstacles that could hinder the implementation of the e-BPHTB application system. This study used a descriptive method with data collection techniques in the form of observation, documentation and descriptive. The samples of this study is Local Revenue Government of Lebak Regency. This study find out that the implementation of the e-BPHTB application system in the Local Revenue Government of Lebak Regency was accordance with existing regulations, the implementation of the e-BPHTB application system ease the PPAT/Notary Public and taxpayers in carrying out BPHTB tax reporting. There are obstacles in implementing the e-BPHTB application system, such as a lack of synchronization between the systems in Local Revenue Government of Lebak Regency and Bank as collecting agent and also the lack of optimal network at the Local Revenue Government of Lebak Regency that delay the process of inputting the taxpayer data
MSME Tax Socialization for Pakuncen Village Communities Pratiwi, Refi; Puspanita, Intan
MOVE: Journal of Community Service and Engagement Vol. 3 No. 5 (2024): May 2024
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i5.343

Abstract

In the process of realizing optimal taxpayer compliance in paying taxes, of course the basic factor is the taxpayer's own awareness. Because in fact Taxpayer awareness in paying taxes is the main key to the success of government programs in increasing state income through taxes. Tax outreach for Micro, Small and Medium Enterprises (MSMEs) is very important to help business actors understand their tax obligations. The MSME Tax socialization activity is carried out. The method used in this community service is carried out in several stages. The first stage is identification to find out priority issues that will be resolved through this service. The identification stage was carried out by interviewing MSMEs in Pakuncen Village. The results of this activity introduced MSME Tax to mothers who have businesses so that residents in Pakuncen Village are aware of the importance of taxation, especially for mothers who are working hard. From this socialization there were several participants who felt enthusiastic about the introduction of this taxation because according to the participants they had never before known about the MSME Tax. This is very helpful and motivates local residents to be more active in entrepreneurship so that they can increase their tax obligations because previously socialization has been carried out, in the future there will be more sustainable assistance.
ANALYSIS OF THE IMPLEMENTATION OF OBLIGATIONS FOR WITHHOLDING, PAYMENT AND REPORTING INCOME TAX ARTICLE 23 FOR OUTSOURCING SERVICES AT PT TEKNOLOGI RISET GLOBAL INVESTAMA Kayla Cahya Apriliandra; Intan Puspanita; Anistya Vinta Desi; Vierina Clyde
Management Science Research Journal Vol. 5 No. 2 (2026): MAY 2026
Publisher : PT Larva Wijaya Penerbit

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Abstract

This writing aims to determine the implementation of the obligation to withhold, deposit, and report income tax article 23 on outsourcing services at PT Teknologi Riset Global Investama and to determine whether it is in accordance with applicable provisions. This paper uses a descriptive method with data collection techniques in the form of observation and documentation. The object of the paper is PT Teknologi Riset Global Investama. Based on data obtained in the field during the observation process in 2024, especially in June, there was an error in the withholding process, namely an error in determining the Taxable Basis (DPP), resulting in overpayment of tax to the state and underpayment to vendors. Based on the overpayment, the PT Teknologi Riset Global Investama made transfers (PBK) to several tax periods and other types of taxes and for the periods of July to December as well as 2025 and 2026, the withholding has been carried out in accordance with applicable provisions. The deposit process in 2024 to 2026 has been carried out on time according to the specified deadline. In addition, there was a delay in the reporting process for the 2024 period for the June tax periods due to the transfer process and perioed for the July SPT corrections. For the August to December period and in 2025 and 2026, Article 23 income tax reporting was completed in accordance with applicable regulations
The Contribution of Motor Vehicle Tax to Local Own-Source Revenue in Banten Province Muhammad Jamaludin; Intan Puspanita; Selly Haryono
Jurnal Ekonomi STIEP Vol. 11 No. 1 (2026): Jurnal Ekonomi STIEP (JES)
Publisher : Lembaga Penelitian Dan Pengabdian Masyarakat (LPPM) IBE Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54526/jes.v11i1.699

Abstract

This study aims to determine the extent of the contribution of Motor Vehicle Tax (PKB) to the Local Own-Source Revenue (PAD) in Banten Province and also to identify the obstacles faced in its collection and management. The data analyzed were obtained from the Local Revenue Agency of Banten Province for the period 2020–2024. The result indicate that PKB remains the largest source of PAD, although its contribution declined from 46.16% in 2020 to 39.56% in 2024. Despite this downward trend, the contribution level remains within the good and fairly good categories. The decline was not driven by a weakening of PKB performance, but rather by the increased contribution of other local revenue sources, such as the Motor Vehicle Title Transfer Fee (BBNKB) and the Motor Vehicle Fuel Tax (PBBKB). The study also identifies several challenges in MVT collection, including low taxpayer compliance, tax arrears, and limitations in administrative systems. Therefore, tax intensification and extensification strategies, enhanced digital services, and improved taxpayer education are required to optimize local tax revenue.
THE EFFECT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) AND GREEN TRANSFORMATIONAL LEADERSHIP (GTL) ON ENVIRONMENT, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE : INTERNAL AND EXTERNAL SOCIAL CAPITAL AS MODERATING Vierina Clyde; Intan Puspanita; Asih Machfudzoh; Kurniarga Bagaskara; Selly Anggraeni Haryono
JURNAL RISET AKUNTANSI TIRTAYASA Vol 11, No 1 (2026): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v1i1.40664

Abstract

This study aims to examine the effect of Environmental Management Accounting (EMA) and Green Transformational Leadership (GTL) on Environmental, Social, and Governance (ESG) Performance, with Internal Social Capital and External Social Capital as moderating variables. The research adopts a quantitative approach using hypothesis testing and Structural Equation Modeling–Partial Least Squares (SEM-PLS) to analyze the relationships among variables. The population of this study consists of 311 managers working in manufacturing companies in the Greater Jakarta area (JABODETABEK), Indonesia.The results indicate that Environmental Management Accounting (EMA) has a positive and significant effect on ESG Performance, suggesting that better implementation of environmental accounting practices enhances organizations’ sustainability outcomes. Green Transformational Leadership (GTL) is also found to have a positive influence on ESG Performance, indicating that leaders who promote environmental values and sustainability-oriented behavior contribute to improving organizational ESG outcomes.Furthermore, Internal Social Capital is found to have a limited moderating role in strengthening the relationship between EMA, GTL, and ESG Performance. Similarly, External Social Capital also shows a weak moderating effect in enhancing the relationship between EMA, GTL, and ESG Performance. These findings suggest that while social capital contributes to organizational sustainability, its moderating influence in this context remains limited.This study highlights the importance of Environmental Management Accounting and Green Transformational Leadership in improving ESG Performance. The findings also provide insights that strengthening internal and external organizational relationships alone may not be sufficient to significantly enhance sustainability performance without strong environmental management systems and effective leadership support. This study contributes to the growing literature on sustainability accounting, leadership, and ESG performance, particularly in the context of manufacturing companies in Indonesia.
Analisis Penagihan Pajak Pada Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Cilegon Maulida Kusumawati; Mulyanah; Intan Puspanita; Selly Anggraeni Haryono
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.537

Abstract

The purpose of this study is to find out and analyse the effectiveness and the tax contribution of tax collection to the tax revenues at KPP Pratama Cilegon. This study uses a descriptive method with data collection techniques in the form of interviews, observation, and documentation. The data analysis technique used is descriptive data analysis. The data that used of this study is the data of tax collection with the issuance process of warning letters, distress warrant and confiscation letter in 2021-2023 at KPP Pratama Cilegon. The results of this study find that tax collection at KPP Pratama Cilegon has been accordance with the applicable laws and regulations. The effectiveness of the tax collections for year 2021 and 2022 is classified as quite effective, while 2023 is classified as less effective. The contribution of tax collection to tax revenues at KPP Pratama Cilegon in 2021-2023 is very low. As recommendation to maximize the tax collection, KPP Pratama Cilegon needs to collaborate with other parties, conduct the socialization activities, increase the bailiff of state receivables, and strengthen the awareness of taxpayers regarding to tax avoidance.
Analysis of Tax Avoidance and Firm Size on Fraudulent Financial Reporting with the Beneish M-Score Approach Intan Puspanita; Anistya Vinta Desi
Ilomata International Journal of Tax and Accounting Vol. 6 No. 4 (2025): October 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i4.1924

Abstract

This research investigated the impact of tax avoidance, firm size, and profitability on the F-Score as a measure of Fraudulent Financial Reporting (FFR) in Indonesian state-owned enterprises (BUMN). The use of the Beneish M-Score to detect fraud is not new, but applying it in the context of BUMN provides more insight into the level of honesty among government-linked businesses. The study utilizes secondary data from the annual financial statements of BUMN for the years 2019 to 2023 and employs multiple linear regression to examine the relationships among variables. The results indicated that tax avoidance exerts a positive and significant influence on FFR. It was implied that elevated levels of tax avoidance may enhance the probability of financial misstatement. On the other hand, the size and profitability of a company do not have a big impact on FFR. These results validate that tax evasion may serve as a preliminary indicator of possible financial reporting fraud. This study offers a contextual contribution to the Indonesian SOE sector and underscores the necessity of fortifying the theoretical framework that connects tax behavior to financial reporting errors. This study also offers practical recommendations for policymakers to enhance internal control systems and improve the transparency of taxation strategies for state-owned enterprises (SOEs).
Pemanfaatan Teknologi Digital dalam Administrasi Perpajakan bagi Pelaku UMKM Willy Nurhayadi; Intan Puspanita; Ayu Noorida Soerono; Mulyanah Mulyanah; Mazda Eko Sri Tjahjono; Asih Machfuzhoh; Selly Anggraeni Haryono; Refi Pratiwi; Anistya Vinta Desi; Vierina Clyde
Jurnal Abdi Masyarakat Nusantara Vol. 4 No. 1 (2026): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi

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

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan di Desa Sindangheula, Kecamatan Pabuaran, Kabupaten Serang, dengan mengusung tema "Pemanfaatan Teknologi Digital dalam Administrasi Perpajakan bagi Pelaku UMKM". Tujuan utama dari kegiatan ini adalah untuk memberikan edukasi dan pendampingan kepada pelaku UMKM agar mampu memanfaatkan teknologi digital dalam pengelolaan kewajiban perpajakan mereka secara mandiri dan efisien. Kegiatan ini dilatarbelakangi oleh rendahnya literasi digital dan pemahaman perpajakan di kalangan pelaku usaha kecil di wilayah pedesaan. Bertempat di Kantor Desa Sindangheula, kegiatan ini menghadirkan Kepala Desa serta Penyuluh Pajak dari KPP Pratama Kota Serang sebagai narasumber. Metode pelaksanaan meliputi penyuluhan aplikasi perpajakan seperti e-Filing dan e-Billing, serta diskusi interaktif. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap proses pelaporan dan pembayaran pajak secara daring. Selain itu, peserta menunjukkan antusiasme tinggi untuk menerapkan teknologi digital dalam operasional usaha mereka. Kegiatan ini diharapkan dapat menjadi katalisator dalam membentuk ekosistem UMKM yang taat pajak, adaptif terhadap teknologi, dan berdaya saing tinggi di era digital.
Co-Authors Alifya Alegra Ayu Purnomo Anistya Vinta Desi Aqshal Pratama Yuli Arsya Asih Machfudzoh Asih Machfuzhoh Ayu Noorida Soerono Bereukah Dinanti Putri Clyde, Vierina Danny Septriadi Edwin Perdana Adiwijaya Farah Juliani Farhan Ikhlasul Amal Galih Fajar Muttaqin Haryono, Selly Anggraeni Hulmah Karlina Eka Putri Kayla Cahya Apriliandra Kurniarga Bagaskara Kusumasari, Septariawulan Kusumawati, Maulida Maulida Kusumawati Mazda Eko Sri Tjahjono Mazda Eko Sri Tjahjono Mohamad Ana Syabana Muhamad Fakhrudin Muhammad Abduh Muhammad Jamaludin Mulyanah Mulyanah Mulyanah Mulyanah Mulyanah Niken Ardiana Listy Refi Pratiwi Rifqi Ahmad Riyanto Riziani, Dina Saputra, Galih Ginanjar Selly Anggraeni Haryono Selly Anggraeni Haryono Selly Anggraeni Haryono Selly Haryono Suryani , Lusi Tri Wahyudi Vega Yoesepa Pamela Vierina Clyde Vinta Desi, Anistya Willy Nurhayadi Winda Nurtiana