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All Journal EKSPANSI Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Abdimas Sangkabira Indonesian Journal of Economics and Management Indonesian Accounting Literacy Journal Indonesian Accounting Research Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Prosiding Seminar Nasional Pengabdian Masyarakat Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis

Yeti Apriliawati, Yeti

Jurusan Akuntansi, Politeknik Negeri Bandung

Author-ID : 5307821

Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Medicine & Pharmacology Social Sciences

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Analisa Kenaikan Penghasilan Tidak Kena Pajak Pada Penerimaan Pajak Penghasilan Yeti Apriliawati; Setiawan Setiawan
Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Vol 1, No 1 (2017): Jurnal Ecodemica: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : LPPM Universitas BSI

ABSTRAKPenelitian ini menganalisis pengaruh perubahan penghasilan tidak kena pajak terhadap penerimaan pajak penghasilan dengan dataset penelitian tahun 2011-2015. Kenaikan besaran penghasilan tidak kena pajak ini tergambar dalam pendapatan nasional sebagai variabel independen. Adapun variabel dependen penelitian ini adalah penerimaan PPh. Berdasarkan hasil analisis diperoleh kesimpulan bahwa kenaikan penghasilan tidak kena pajak memberikan pengaruh yang signifikan. Hal ini menunjukkan bahwa variabel pendapatan nasional berpengaruh positif terhadap penerimaan PPh, yang mana dengan adanya pengaruh positif berarti pendapatan nasional mempengaruhi dengan hubungan searah. Yakni, jika pendapatan nasional ditingkatkan, maka akan meningkatkan penerimaan PPh. Penelitian ini juga menemukan bahwa pada tahun 2015, peningkatan penghasilan tidak kena pajak justru meningkatkan penerimaan pajak penghasilan. Hal ini terjadi karena kebijakan peningkatan besaran PTKP tidak saja memberikan pengaruh langsung ke PPh Orang Pribadi, tetapi juga memberikan pengaruh tidak langsung ke PPh Badan. Hasil penelitian diharapkan dapat menjadi acuan pemerintah untuk mengambil kebijakan dalam meningkatkan PTKP. Kata Kunci : Penghasilan Tidak Kena Pajak, Pajak Penghasilan, Pendapatan Nasional ABSTRACTThis study examines the impact of the increased non-taxable income on income tax revenue. The dataset encompasses observations during the period 2011 to 2015. The increased non-taxable income is as the independent variable, whereas the dependent variable is income tax revenue. The empirical analysis indicates that the increased non-taxable income has positive effect on income tax revenue and it is significant. If the national income increases, then the income tax revenue increases also. This study also finds that in 2015, the increased non-taxable income increases the income tax revenue. This could be happened because the increased non-taxable income will not also gives a direct effect to personal income tax, but also gives an indirect effect to corporate income tax. Research results are expected to be the reference of the government policy to take in improving non-taxable income. Keywords: Non Taxable Income, Income Tax, National Income

Pengaruh Corporate Social Responsibility terhadap Penghindaran Pajak pada PT Wijaya Karya (Persero), Tbk Sylviane Shinta Putri; Yeti Apriliawati
Indonesian Accounting Literacy Journal Vol 1 No 1 (2020): Indonesian Accounting Literacy Journal (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (266.069 KB)

The large corporation seek to minimize taxes by tax avoidance. Tax avoidance can be said to reduce taxes by following existing regulations. This study aims to examine the effect of corporate social responsibility on tax avoidance at PT Wijaya Karya (Persero) Tbk. The independent variable in this study is corporate social responsibility while the dependent variable in this study is tax avoidance. The corporate social responsibility variable is measured by the GRI index while the tax avoidance variable is measured by the Effective Tax Rate (ETR). The analysis technique used in this research is simple linear regression analysis to test the effect of the independent variable on the dependent variable. Based on the test results of simple linear regression analysis, research shows that corporate social responsibility has a negative effect on tax avoidance at PT Wijaya Karya (Persero) Tbk.

Penerapan Tax Review Atas Pajak Penghasilan Sebagai Strategi Tax Planning Pada PT Kharisma Barokah Muliatama Ani Oktaviani; Yeti Apriliawati
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.573 KB)

Tax planning produced based on tax review will be more effective because it is in accordance with the conditions and constraints experienced by the company. PT Kharisma Barokah Muliatama is an UMKM which is engaged in land transportation services. This study aims to examine the tax obligations and financial reports for three years which will be used as a strategy for the next year's tax planning. The research method used is qualitative and uses study data analysis techniques. Based on the tax review that has been done, the company has carried out its tax obligations for calculations, deposits and reports in accordance with tax regulations. However, there are sales of assets that are not recorded, so there is tax that must be deposited and reported. To avoid any findings during the audit, the company must pay and report taxes on the sale of these assets.

Analisis Perbandingan Peraturan Pemerintah Nomor 23 Tahun 2018 dan Pajak Penghasilan Pasal 25 untuk Efisiensi Beban Pajak UMKM (Studi Kasus pada CV Jifast, CV Rizqi Utama, Hayu Jalan Creative Tour) Nurul Laila Dewi; Yeti Apriliawati
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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This study aims to efficiency the tax burden of MSMEs by comparing two income tax calculation mechanisms, namely Government Regulation Number 23 of 2018 and Income Tax Article 25 and to determine the readiness of MSMEs to switch to Income Tax Article 25 after the grace period of Government Regulation Number 23 of 2018 ends. This type of research is descriptive quantitative where the researcher will calculate the tax burden of MSMEs and make an analysis based on the data collected by the triangulation method. The results of calculating the tax burden of the two tax mechanisms are compared to determine which tax calculation mechanism produces the smallest tax burden. A tax plan is made for MSMEs which are the research subjects so that they can be applied in the future. This research is expected to be a reference for the application of Corporate Income Tax and Government Regulation Number 23 of 2018 by other MSMEs which are included in the same Business Field Classification as the subject of this research MSMEs.

Evaluasi Penerapan Pajak Penghasilan Atas Kebijakan PP 46 Tahun 2013 Dan PP 23 Tahun 2018 pada CV Rizqi Utama sebagai Pelaku Usaha Mikro Kecil Menengah Siti Muthia Purnamasari; Yeti Apriliawati
Indonesian Accounting Literacy Journal Vol 1 No 2 (2021): Indonesian Accounting Literacy Journal (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

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Tax is one form the state revenue which is the main source of government administration, development, and to improve people's welfare. Usaha Mikro Kecil Menengah (UMKM) are one of the most sought after business activities and have an important role in driving Indonesia's growth. From the results of the assessment of UMKM on Indonesian finances, it is hoped that this will have a positive impact on the taxation sector. Government efforts to maximize tax revenue for UMKM are issued with PP 23 of 2018 as change of former PP 46 of 2013. CV Rizqi Utama is a business entity engaged in the trade of goods and printing services in accordance with their tax requirements based on PP 23 of 2018 as change of former PP 46 of 2013. The research method used is qualitative-quantitative with the type of descriptive research with research methods and case study research. Data retrieval is done by observation, interview, documentation, and combination / triangulation. The results of the study explained that the fulfillment of tax obligations carried out by CV Rizqi Utama had not been carried out in accordance with applicable regulations and for this matter CV Rizqi Utama could be subject to administrative sanctions in the form of interest and/or penalties.

Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2020 Shofi Nabila Khoerunnisa; Yeti Apriliawati
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to examine the effect of tax planning and profitability on earnings management practices. This research method used is quantitative research. The reasearch population in this study used 64 consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2020. The sampling technique of this research used purposive sampling method and obtained 34 companies. The independent variable in this study are tax planning (X1) and profitability (X2), while the dependent variable is earnings management (Y). The data analysis technique used is multiple regression analysis with the help of the IBM SPSS 25 application. The research result showed that tax planning has no significant effect on management practices, meanwhile profitability has a significant positive effect on earnings management practices. The result simultaneously showed that tax planning and profitability have a significant effect on earnings management.

Analisis Penerapan Insentif PPh Final UMKM Ditanggung Pemerintah Miftah Fauzi; Yeti Apriliawati
Indonesian Accounting Literacy Journal Vol 1 No 3 (2021): Indonesian Accounting Literacy Journal (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research has a purpose to find out how the application of final income tax incentive borne by the Government MSMEs in KPP Pratama Kuningan, as well as the obstacles encountered and the solutions taken. The method used in this research is qualitative research methods. Data collection techniques are carried out through interviews, and documentations. Data analysis techniques are carried out through data collection, data reduction, data display, conclution drawing and verification. The validity of the data was tested by source triangulation. The results showed that the application of final income tax incentives for MSMEs at KPP Pratama Kuningan was good. However, there are obstacles in the socialization process, differences in taxpayer data, and an error in the DJP Online system. The resolution of the obstacles that were carried out included using social media in disseminating information, make an official report (BA) Changes, providing feedback to the DJP Online system holder, and providing consultation facilities via WhatsApp Help Desk. This solution has increased taxpayers who receive final income tax incentives borne by the government.

Pengaruh Perubahan Tarif Terhadap Kepatuhan Wajib Pajak UMKM Sebelum Dan Sesudah PP No. 23 Tahun 2018 Di Kota Bandung (Studi Kasus Wajib Pajak UMKM Pada KPP Pratama Bojonagara Dan KPP Pratama Cibeunying) Anjani Yulizar; Yeti Apriliawati
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.788 KB)

APBN funds in Indonesia come from three types of revenue sources. The biggest source is from tax revenue. The government issued a policy, namely PP No. 23 of 2018 at a rate of 0.5%. The government reduced the tax rate to 0.5% because the government predict that it would potentially increase the growth of taxpayers. On the other hand, it will decline the state cash receipts. This study aims to determine the effect of changes in tariffs on MSMEs taxpayer compliance. This type of research is quantitative comparative research. The population of this study is the Tax Office in Bandung. The sample using the purposive sampling method which is KPP Pratama Bojonagara and KPP Pratama Cibeunying. The data used in this study is secondary data in the form of tax revenue reports and taxpayer compliance for the years 2018-2019 obtained from KPP Pratama Bojonagara and KPP Prtama Cibeunying. The data analysis techniques used in this study are descriptive statistics, normality test, paired t-test, and wilcoxon sign rank test. The results of the study show that changes in tax rates have a significant effect on taxpayer compliance with the result of decreased revenues with an average value Rp1,112,510,309.06 and an increase in taxpayer compliancewith an average value of 757 taxpayers or 6.6%.

Pengaruh Kepatuhan Wajib Pajak UMKM Berdasarkan PP Nomor 23 Tahun 2018 Terhadap Penerimaan Pajak Di KPP Pratama Bojonagara Cindy Amanda; Yeti Apriliawati
Indonesian Accounting Research Journal Vol 1 No 1 (2020): Indonesian Accounting Research Journal (October 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.326 KB)

Type of research is quantitative. The population in this research are MSME taxpayer at KPP Pratama Bojonagara. The sample is set by incidental technique with as 100 MSME taxpayer respondents. The source of the data used in this research are primary data and secondary data. Data collection techniques in this research using questionnaires. This research uses statistical tools to process data, namely SPSS version 25. The results of this research prove that there is an effect of MSME taxpayer compliance based on PP No. 23 of 2018 on tax revenue at KPP Pratama Bojonagara. The results of the determination coefficient prove that the compliance of MSME taxpayers based on Government Regulation Number 23 of 2018 on tax revenue at KPP Pratama Bojonagara has an effect of 21.3% while the rest 78.7% is influenced by other variables.

Pengaruh Penerapan Sistem Informasi Online E-Samsat Jabar Terhadap Tingkat Kepatuhan Wajib Pajak Kendaraan Bermotor Diah Oktavianingrum; Rendra Trisyanto Surya; Yeti Apriliawati
Indonesian Accounting Research Journal Vol 1 No 2 (2021): Indonesian Accounting Research Journal (February 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (373.401 KB)

The purpose of this study was to determine whether there is an effect of the application of the West Java E-Samsat online information system on the compliance level of motorized vehicle taxpayers registered at the Samsat Bandung I Pajajaran Office and how much influence it has. The type of research approach used is quantitative. The population of this research is private ownership of taxpayers of two-wheeled motor vehicles and four-wheeled vehicles. The sample was determined by a purposive sampling method of 100 motor vehicle taxpayers registered at the Samsat Bandung I Pajajaran Office. The data collection technique used in this study was a questionnaire that had been tested for validity and reliability. The data analysis technique used to answer the hypothesis is simple linear regression. The results of data analysis are seen from the results of the determination coefficient test, to find out how big the contribution given by the West Java E-Samsat online information system to the compliance level of motor vehicle taxpayers is 72.6%. Furthermore, the results of hypothesis testing can be seen that the t-count value is 16.115 and the t-table value is known to be 1.966. Therefore, through the results of hypothesis testing, which means that the value of t is greater than t table (16.115> 1.966). Thus the result is that H0 is rejected and Ha is accepted. Therefore there is a positive and significant influence between the West Java E-Samsat online information system on the level of motor vehicle taxpayer compliance.

Co-Authors Adelia, Mutiara Shafa Alfian, Tirta Andina Tri Dewanti Ani Oktaviani Anjani Yulizar Arry Irawan Arry Irawan Arry Irawan, Arry Aulia, Nabila Cindy Amanda Diah Oktavianingrum Endah Dwi Kusumastuti, Endah Dwi Fiesty Utami Fifi Afiyanti Fitri Puspitasari Handari, Windi Hasbi Assidiki Hasbi Assidiki Mauluddi Hendi Rohendi, Hendi Idzni Widianti Agustin Indrastuti, Tri Dyah Ishak, Jouzar Farouq Iwan Setiawan Khozin Arief Kristianingsih Kristianingsih M. Fahrur Rozi Miftah Fauzi Mulyandani, Vina citra Novianty, Ira Nugraha, Arie Apriadi Nugraha, Dani Oktavian Nurul Laila Dewi Putra, Sugih Sutrisno Rahma Nazila Muhammad Rendra Trisyanto Surya Riauli Susilawaty Hutapea Rima Novianti Rizki Fatah Maulana Setiawan . Setiawan Setiawan Shofi Nabila Khoerunnisa Siti Muthia Purnamasari Sudjana Sudjana Suji Abdullah Saleh Syarief, Mochamad Edman Sylviane Shinta Putri Tina Septiani Ulfa Aghniya Yelza Diasca

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