Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat
Pebriana Arimbhi
Institut STIAMI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Modernization of Administration of Parking Tax Collection with Tapping Box as A Supervision and Compliance Function of Regional Taxpayers in Bekasi City Mainita Hidayati; Wuwuh Andayani; Ratih Kumala; Agus Subagiyo; Pebriana Arimbhi
Ilomata International Journal of Tax and Accounting Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.877 KB) | DOI: 10.52728/ijtc.v2i4.367

Abstract

Tax modernization seems to be very necessary in the current digital era. This considers that taxes are one of the largest sources of tax revenue, both in the central and regional regions. This study focused on the scope of the Regions, one of the sources of Regional Tax is parking tax. The phenomenon that occurred in this study was the low acceptance of Parking Tax on Regional Taxes. In order to increase regional income and prevent any leakage of funds, the Bekasi City Regional Revenue Agency has installed a data management application in several places of business, namely Tapping Box. Tapping Box is a machine or transaction recording device that can record all transaction data that occurs and sends it to the Bekasi City Regional Revenue Agency server through the Global System for Mobile network (GSM). The purpose of installing the Tapping Box is as a means of monitoring and testing taxpayer compliance that displays the financial reports of transaction in a transparent and accountable way. This study used a descriptive type of research with a qualitative approach. Also, the data was analyzed by using qualitative method. The results of this study indicated that parking tax supervision has not gone well because there were still some taxpayers who have not installed the Tapping Box. The result of this Tapping Box installation is that the realization of parking tax receipts has not reached the set target, but the parking tax revenues have increased comparing to those in the previous year. Moreover, if the installation of the Tapping Box is evenly distributed, the parking tax revenue will be maximized.
Sosialisasi Kebijakan Perpajakan UMKM yang Baru atas PP No.23 Tahun 2018 Pada Pelaku Usaha Mikro di Kota Depok Chairil Anwar Pohan; Pebriana Arimbhi; Notika Rahmi; Zulkifli Zulkifli
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 4, No 2: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1500.357 KB) | DOI: 10.31334/jks.v4i2.1655

Abstract

In Indonesia, the development of the micro, small and medium enterprises sector to date has growed up to such an extent that it is almost equal to the number of those working in other formal sectors. In Java, the number of actors in this sector ranges from 37% to 43%, while outside Java it is even more between 40%-55%. Thus, it can no longer be said that the small and medium-sized business sector is only a temporary shelter for workers who have not been able to enter other formal sectors, but its existence is precisely as a growth motor for economic activity (urban) because of the large number of labor absorption. (equal to the number of workers in the formal sector). The existence of Micro, Small and Medium Enterprises (MSMEs) is no longer in doubt because they are proven to be able to survive and become the driving force of the economy. In 2011 MSMEs were able to make a significant contribution to state revenues by contributing 61.9% of gross domestic product (GDP) income through tax payments. In the field of taxation, the government has made special rules to facilitate MSME actors in paying their taxes, namely through PP. 23 of 2018. In this case, we help MSME actors to improve their abilities and understanding in the field of socializing the Tax Regulations. This activity was attended by 37 MSME business actors in Depok City assisted by the Depok Regional Government. After attending the training, participants were given the opportunity to discuss and consult. The results of the training and mentoring show that there is an increase in knowledge about MSME taxation that can be understood by participants and participants become aware of the new tax regulation, namely PP 23/2018 in order to increase their awareness of the importance of paying taxes.
Co-Authors Agus Subagiyo Chairil Anwar Pohan Mainita Hidayati Notika Rahmi Ratih Kumala Wuwuh Andayani Zulkifli Zulkifli