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All Journal Ekonomi Bisnis International Humanities and Applied Science Journal Dinamisia: Jurnal Pengabdian Kepada Masyarakat Profita : Komunikasi Ilmiah dan Perpajakan Aptisi Transactions on Technopreneurship (ATT) Ekonomi dan Bisnis Jurnal Doktor Manajemen (JDM) Jurnal Abdi Masyarakat (JAM) Jurnal Ilmu Teknik dan Komputer Indonesian Journal for Social Responsibility JUDICIOUS: Journal of Management Jurnal Abdimas Bina Bangsa Jurnal Abdimas Kartika Wijayakusuma Journal of Islamic Economics and Social Science (JIESS) Share: Jurnal Ekonomi dan Keuangan Islam Journal of Community Service DEDIKASI : Jurnal Pengabdian Kepada Masyarakat Journal of Digital Media Communication Digital Innovation : International Journal Of Management Business, Management & Accounting Journal Economics & Islamic Finance Journal Social & Economic Bulletin Countable (Contemporary Business and Sustainability Science) Pelita : Jurnal Penelitian, Terapan dan Aplikatif International Journal Business, Management and Innovation Review Proceeding International Annual Conference Economics, Management, Business, and Accounting
Yananto Mihadi Putra
Universitas Mercu Buana
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Social Sciences Other

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Efektivitas Kegiatan Relawan Pajak RENJANI Dalam Mendorong Kesadaran Pajak Wajib Pajak Orang Pribadi di KPP Pratama Jakarta Kebon Jeruk Satu Rahmahdina, Indira Dristi; Sahara, Ana Farida; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 3 (2025)
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i3.225

Abstract

The Tax Volunteer Program for the Country (Renjani) is an initiative of the Directorate General of Taxes (DGT) that aims to increase public tax awareness and compliance, especially individual taxpayers and MSMEs, through collaboration with universities and Tax Centers by empowering students as volunteers. The program is implemented through volunteers training, placement at Tax Offices (KPP) and Tax Centers, tax education, and MSME assistance in fulfilling tax obligations, with implementation locations including KPP Pratama Jakarta Kebon Jeruk Satu. The evaluation shows that Renjani is effective in increasing that reporting of Annual Tax Return (SPT) and strengthening public trust in DGT, thus demonstrating the importance of synergy between DGT and universities in encouraging voluntary tax compliance and supporting the optimization of state revenue for national development, which is relevant to be applied at KPP Pratama Kebon Jeruk Satu to encourage broader tax awareness of individual taxpayers.
The Role of Tax Volunteers for the Nation in Enhancing Tax Compliance and Tax Literacy at KPP Pratama Jakarta Kembangan Rabbani, Riswari Asri; Harefa, Irwan; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 2 (2025): Pelita Journal June 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i2.226

Abstract

Taxes are the main source of state revenue and play an important role in supporting national development. Therefore, improving taxpayer compliance is a major concern for the government. This study aims to evaluate the role of the Tax Volunteer Program for the Nation (Renjani) in assisting with annual tax return reporting and providing tax education to the public. The approach used is descriptive qualitative, involving direct observation of the implementation of the Tax Volunteer Program at the Kembangan Tax Office in Jakarta from February to May 2025. Volunteers consisting of accounting students from Mercu Buana University provided technical assistance to taxpayers and created educational content through social media. The results of the activities showed that volunteers successfully helped overcome various challenges in filing tax returns, such as data entry errors, system connection issues with the Tax Office, and verification challenges. On the other hand, the digital content created successfully reached the public and improved online tax literacy. The conclusion of this study is that volunteer involvement not only supports tax compliance but also helps in the application of tax accounting principles and tax planning through practical and communicative education.
Digital Literacy of Taxpayers and Its Effect on Compliance with Annual Tax Return (SPT) Reporting in Indonesia Aliifah, Rhea Silva; Sahara, Ana Farida; Putra, Yananto Mihadi
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.227

Abstract

This study aims to examine the effect of digital literacy on taxpayer compliance in electronically submitting the Annual Tax Return (SPT). The digital transformation of the tax system by the Directorate General of Taxes, through platforms like e-Filling and DJP Online, requires taxpayers to possess adequate digital skills. This research uses a literature review method , analyzing national and international studies published between 2021-2025. The findings show that digital literacy significantly contributes to tax reporting compliance. Taxpayers with good digital skills tend to be more compliant and efficient in their reporting process. These findings support the Theory of Planned Behavior, which explains that attitudes, subjective norms, and perceived control over technology influence compliance intention. This research is also relevant to the academic context of Tax Planning and Tax Accounting, as digital literacy underpins effective tax reporting and accurate recording. Therefore, enhancing taxpayers digital literacy is a strategic step toward improving compliance and optimizing digital taxation systems.
Implementation of Tax Administration Services and its Challenges at KPP Pratama Jakarta Kebon Jeruk Satu: A Review of Field Practices Melanda, Rena Renata; Putra, Yananto Mihadi; Sahara, Ana Farida
Pelita : Jurnal Penelitian, Terapan dan Aplikatif Vol. 2 No. 1 (2025): Pelita Journal February 2025
Publisher : Baca Dulu Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70550/pelita.v2i1.228

Abstract

This article aims to examine the implementation of tax administration services at the Jakarta Kebon Jeruk Satu Tax Office (KPP Pratama Jakarta) through a literature review approach based on industry experience. The focus of this article covers annual tax return assistance services, the implementation of Business Development Services (BDS), and digital public relations activities. The review indicates that the KPP has implemented various technology-based service strategies and public education to improve taxpayer compliance. However, several obstacles, such as low digital literacy, limited training facilities, and less than optimal reach of social media content, remain challenges in service implementation. This article provides an overview of tax practices in the field and offers several recommendations for future improvements.
Integrating Green Banking into Sustainable Development Strategies for Commercial Bank Efficiency Siswanti, Indra; Riyadh, Hosam Alden; Nawangsari, Lenny Christina; Cahaya, Yohanes Ferry; Putra, Yananto Mihadi
Aptisi Transactions On Technopreneurship (ATT) Vol 8 No 1 (2026): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v8i1.759

Abstract

Digital banking is rapidly transforming commercial bank operations by improving efficiency, service quality, and sustainability orientation. Banks face increasing pressure to balance financial performance with environmental and social responsibility. In Indonesia, this transformation is closely linked to Green Banking (GB) practices and operational efficiency to support sustainable business performance. This study examines the effect of digital banking on the sustainable business performance of Indonesian commercial banks and investigates the mediating roles of GB and efficiency, as well as the moderating role of foreign ownership. The population includes all KBMI 3 and 4 banks, totaling 13 commercial banks. A saturated sampling technique was used, and the data were analyzed using EViews 12. Digital banking significantly enhances sustainable business performance and promotes GB and efficiency. GB positively affects sustainability and mediates the digital banking sustainability relationship. Efficiency (measured by BOPO) improves sustainability but does not mediate the effect. Foreign ownership does not moderate the relationship. Digital banking contributes to sustainability mainly through strengthening GB rather than efficiency alone. The absence of mediation by efficiency and moderation by foreign ownership represents an important boundary condition and a key contribution of this study.
Implementation of Corporate Governance (Case Study of Insurance Companies in Indonesia) Lucky Nugroho; Minanari; Safira; Anees Janee Ali; Audita Setiawan; Yananto Mihadi Putra
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

The occurrence of bankruptcy in insurance companies in Indonesia shows indications of weak mitigation and not optimal implementation of corporate governance. Therefore, this conceptual paper aims to discover the types of risks in companies and the types of risks in insurance companies. The method used is qualitative. The method used is descriptive qualitative, which aims to explain certain phenomena or events in depth without measuring variables with numbers or statistics. In this conceptual paper on insurance company risk, qualitative methods aim to identify existing risks and provide views on good governance practices to deal with them. The result of this conceptual paper is that risk management is one step in mitigating companies from losses and bankruptcy, and insurance companies in Indonesia must be able to manage existing risks and apply good governance to maintain business sustainability. The implications of this conceptual paper provide information and references as well as new scientific treasures related to implementing risk management and the types of risks found in insurance companies.
Aspects Influencing the Dividend Payout Ratio of the Indonesian Manufacturing Sector Amid the Covid-19 Epidemic Lucky Nugroho; Fitra Roman Cahaya; Muhammad Rudiyanto; Erik Nugraha; Yananto Mihadi Putra
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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Abstract

The objective of this research endeavor is to examine the impact of assets, free cash flow (FCF), return on assets (ROA), current ratio (CR), and debt to equity (DER) on the dividend payout ratio (DPR). Therefore, the problem formulations in this study include: (i) does FCF affect DPR?; (ii) does ROA affect DPR?; (ii) does CR affect DPR?; (iv) does DER affect DPR?; (v) does assets affect DPR?. The methods used in this research are quantitative, using multiple regression. Furthermore, secondary data is sourced from the Indonesia Stock Exchange for the 2017–2020 period. The number of samples used amounted to 42 manufacturing companies. The results of this study found that the variables (i) FCF has a positive and significant effect on DPR; (ii) ROA variable has a negative and insignificant effect on DPR; (iii) CR variable has a positive and insignificant effect on DPR; (iv) DER variable has a negative and significant effect on DPR; and (v) company size or asset variable has a negative and significant effect on DPR. The implication of this research is to provide information to stakeholders in the construction sector related to factors that can affect DPR. The originality of this research lies in the object related to the construction sector, which is very important in the Indonesian economy.
Co-Authors Abdul Ghani Abidin, Krisnina Maharani Achmad Jamil Ade Maharini Adiandari Adhy Purnama, Adhy Adib Faishol Agustin, Andhika Permana Ahmad Badawi Ahmad Badawi, Ahmad Al-Bahri, Laksanamana Racka Al-Hanief, Albastha Azmil Qahhar Ali, Anees Janee Aliifah, Rhea Silva Amelia, Fatimah Rizky Andi Adriansyah Andriany, Dessy Anees Janee Ali Annisa Hakim Zamzami Apollo Apollo Arfikayani, Yuhanik Arief Bowo Prayoga Kasmo Atmadi, Tunjung Audita Setiawan Boma, Kukuh Dwi Buana, Mohamad Torik Langlang Budiwidodo, Andri Budyastuti , Triyani Dafit Feriyanto Deden Tarmidi Denny Syachrudin Dewi Murtiningsih Dewi, Wijayanti Doktoralina, Caturida Meiwanto Elly Yuliawati Eri Marlapa Erik Nugraha Erik Nugraha Erik Nugraha Erna Setiany Fardinal, Fardinal Febrina Mahliza Firman Fauzi Firmansyah, Afandi Fitra Roman Cahaya Gadis Octory Gal, Timea Gani, Ibrahim Musa Harefa, Irwan Harefa, Iwan Hari Setiyawati Harnovinsah Harnovinsah Hendy Yuniarto, Hendy Hosam Alden Riyadh A.Alazeez I Gusti Ayu Arwati Ildiko, Orban Irwan Irwan Ishak, Budhi Pribadhi Izzat, Fadjar Hibbatul Jogo Boro, Brechmans Aditia Julpri Andika Lenny Christina Nawangsari Lin Oktris Lucky Nugroho M Hidayat Mahroji Malima, Gabriel Clement Manuela, Vieri Leonardo Mariyam Chairunisa Marsyaf, Marsyaf Maulana, Goffari Melanda, Rena Renata Minanari Monalisa, Dina Mor, Surender Mudita, Mudita Muhammad Rudiyanto Mustikasari, Fanie Najuah, Najuah Nandiwardhana, Aditya Pratama Noor Hazlina Ahmad, Noor Hazlina Novawiguna Kemalasari Nugraha, Erik Nur, Hifizzah Nurhasanah Nurlinayanti, Leni Nurlinayanti, ⁠Leni NURUL HIDAYAH Nurul Hidayah Nuryansyah, Adha Oktaviana, Fanny Nur Pertiwi, Citra Prabantoro, Albertus Magnus Putut Prameswari, Salsabila Pratiwi, Riri Prinoti Prinoti Puji Rahayu Putriranti, Reyfira RABBANI, Riswari Asri Rahayu, Muthia Rahmahdina, Indira Dristi Ramadhan, Ali Ramadhan, Kurnia Refranisa, Refranisa Rista Bintara, Rista Riyadi, Yongki Rizki Briandana Robby Dharma Rokhanah Murkana Romadhona, Fatikhah Ronny Andesto Rr. Dharma Tintri Edi Raras Ruci Meiyanti Sabena Sabena Safira Sahara, Ana Farida Sandy Sandy Sari, Apri Lynia Sari, Putri Permata Setiawan, Audita Sidik, Yusuf Samil sihotang, benget rotua Soeharjoto, Soeharjoto Wahyuningsih Wahyuningsih Waluyo Waluyo Waluyo Wicaksana, Wafi Wiwin Sukiati Yohanes Ferry Cahaya Zamri Ahmad Zendi Iklima