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The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4) Dian Wahyudin; Indriani Rahayuning Tyas; Anwar Atmojo; Iin Andrayanti; Faizah Julina
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.833 KB) | DOI: 10.52728/ijtc.v3i3.501

Abstract

The level of formal taxpayer compliance is still not satisfactory if it is associated with the self-assessment system because there are still quite high gaps. For this reason, it is necessary to carry out a tax audit as a supervisory measure. Through the audit, it is hoped that it will increase the awareness of taxpayers to fulfil their tax obligations and increase tax revenues. This study uses a descriptive qualitative approach with the type of case study. The author uses a target approach, a source approach and a process approach to analyse the effectiveness of tax audits as an act of supervising the self-assessment system and supporting tax revenue. The results of the study indicate that the tax audit is quite effective as an act of monitoring the self-assessment system. This is evidenced by a change in the behaviour of the taxpayers who have been audited. However, it is not effective enough to support tax revenue. The inhibiting factors include the amount of data that must be processed and analysed, facilities and infrastructure with limited capabilities. Efforts have been made to provide infrastructure, especially computers, which can process and analyse large amounts of data quickly, optimize data from internal parties and anticipate field inspections using zoom and being more selective.
Evaluation of Systems and Procedures for Affixing Paid Stamp Duty Markings with Printing Technology in 2020 (Case Study at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat) Dian Wahyudin; Indriani Rahayuning Tyas; Anwar Atmojo; Iin Andrayanti; Faizah Julina
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2315

Abstract

The system and procedure for affixing the Paid Stamp Duty mark using printing technology has so far been less effective. From the reporting method, it is not possible to know with certainty the number of banking documents that have been printed and affixed with the sign of Paid Stamp Duty by the printing company. This is due to the absence of a system that bridges the reporting of the issuance of banking documents printing permits. The tax account code and Deposit Type Code (KAP-KJS) 41161-100 for the deposit of Stamp Duty contain all Stamp Duty payments, both using printing technology and computerized systems, including companies that are not banking institutions. This study aims to evaluate the system and procedure for affixing the stamp duty mark in full with printing technology at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat, the obstacles faced and the efforts made. This research approach uses descriptive qualitative with the type of case study research. Data collection techniques were carried out through in-depth interviews with 10 informants. The results of the study show: 1) Evaluation of the system and procedure for affixing the stamp duty sign in full has been carried out by the Kantor Pelayanan Pajak Wajib Pajak Besar Empat in accordance with the stages that must be passed and the criteria determined by still being guided by the applicable provisions and regulations, 2) Constraints actually exist when implementing systems and procedures that are currently still being carried out which are still manual and require a long and complicated process and make it difficult to supervise, 3) The efforts made are more to provide suggestions so that the results of the evaluation of the system and procedures for affixing customs duties the stamp duty can be taken into consideration in making decisions or policies in order to improve and perfect the systems and procedures that have been implemented so far
ANALISIS PELAKSANAAN PROGRAM KESETARAAN GENDER DIBADAN KESATUAN BANGSA DAN POLITIK PROVINSI DKI JAKARTA TAHUN 2019 Faizah Julina
PANDITA : Interdisciplinary Journal of Public Affairs Vol. 4 No. 2 (2021): Juli - Desember
Publisher : Fakultas Ilmu Administrasi Universitas Krisnadwipayana Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61332/ijpa.v4i2.31

Abstract

The demand for equal roles between men and women gives rise to the concept of gender equality due to the rampant sexist reactions and rejection of feminine thinking from some men who have long been comfortable with social conditions that prioritize their position in several governmental institutions or agencies. This can be seen in city government, parliament, and other government offices most of which are still occupied by men rather than women. This research is a qualitative descriptive study. Data collection was carried out through in-depth interviews with relevant and reliable informants. This research was conducted to analyze the implementation of the gender equality program in the National and Political Unity Agency of DKI Jakarta Province in 2019 using the Orinton Purba theory. This theory states that there are four factors that influence gender equality analysis, namely access, control, participation and benefits. From this research, it was found that there is an obstacle in the implementation of gender equality program, namely the lack of government attention. Some of the efforts made by the National and Political Unity Agency of DKI Jakarta Province to overcome this obstacle are providing direction and information as political science knowledge for women so that they can participate and become part of government organizations and political parties so that they are able to occupy legislative seats and meet the 30% quota for women.
SOSIALISASI PENERAPAN NILAI – NILAI PANCASILA SILA KE-3 BAGI GENERASI ā€œZā€ Dian Wahyudin; Ana Chaerunisyah; Indriani Rahayu Ning Tyas; Faizah Julina; Mercy Spesa Devina de Fretes
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 3 (2023): Batara Wisnu | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i3.226

Abstract

Pancasila, as the foundation of the Indonesian state, emphasizes the importance of applying moral and ethical values in community life. One of the values that is highly relevant to emphasize is the Third Principle, which is "Unity of Indonesia." Socializing the implementation of Pancasila values, particularly the Third Principle, presents a challenge that needs to be overcome, especially in the context of Generation Z living in the era of digitalization and globalization. Generation Z, accustomed to technological advancements, can be directed to understand and apply the Third Principle in their daily lives. Socialization is conducted through engaging approaches in the form of direct interaction. The results of socialization, in the context of implementing the values of the Third Principle, can lead Generation Z to comprehend the diversity of culture, ethnicity, and religion as the nation's wealth. Understanding the Third Principle fosters a sense of nationalism and patriotism. Generation Z with a strong national consciousness tends to be more committed to common interests and national development. In facing the impacts of technology and information, socializing Pancasila values helps Generation Z filter information, develop critical thinking, and use technology ethically
SOSIALISASI BAHAYA PERGAULAN BEBAS DI ERA GENERASI Z PADA USIA 17-20 TAHUN DI RT 03/RW04 MARGAJAYA - BEKASI SELATAN, KOTA BEKASI Indriani Rahayu NingTyas; Dian Wahyudin; Faizah Julina; Renisya Ayu Utami; Ambarwati Ambarwati
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 3 (2023): Batara Wisnu | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i3.228

Abstract

Promiscuity can have a negative impact on the psychological and emotional well-being of individuals, increase the risk of spreading sexually transmitted diseases, and damage moral values ??in society. These findings highlight the need for an active role for families, education and society in forming awareness of the dangers of promiscuity and encouraging more socially responsible and healthy behavior. This Community Service aims to educate about the dangers of promiscuity for teenagers in the surrounding environment. Socialization of the Dangers of Promiscuity at the age of 17 to 20 years, especially in the context of Generation Z who live in the era of digital and globalization. Socialization regarding the dangers of this free behavior is considered important to understand teenagers about the negative consequences that may arise from their life choices. The research method involved surveys and interviews to collect data from a Generation Z sample spanning a defined age group. Data analysis was carried out to identify behavioral patterns, driving factors, and the social and psychological impacts of promiscuity among teenagers. It is hoped that the findings of this research will provide a deeper insight into the urgency of socializing the dangers of promiscuity and designing more effective strategies to prevent and overcome this phenomenon in the context of Generation Z.