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All Journal JIA (Jurnal Ilmiah Akuntansi) MOVE: Journal of Community Service and Engagement Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Waluyo Waluyo
Universitas Mercu Buana
Humanities Economics, Econometrics & Finance

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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK REKLAME PADA DINAS PELAYANAN PAJAK DAERAH PROVINSI DKI JAKARTA Dwi Ratnaningsih; Waluyo Waluyo
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 12 No. 2 (2017): Juli
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1376.976 KB) | DOI: 10.25105/jipak.v12i2.5113

Abstract

Tax compliance is an important aspect to achieve maximum tax revenue target. This study aims to determine the relationship among variables Knowledge Taxpayer, Rates & Tax Base, Complexity of The Rules, Tax Fairness, Administration and Advertisement Tax Procedures , Quality of Tax Officer, Penalties, Inspection And Control of The Billboard with the compliance of advertisement tax to the Local Tax Department of DKI Jakarta. This research was conducted by questionnaire survey method. The population in this study is advertisement tax payer, the one who serving advertisement in Jakarta. The sampling technique is purposive sampling random sampling, which in this case is limited to a specific subject that can provide the desired information. A total of 100 samples was selected based on the selection of this sample. The data was processed by multiple regression method. The results of this study show that the variable Taxpayers Knowledge, Tax fairness, Sanctions and Investigation and Control Billboard positive effect on advertisement tax compliance on the Local Tax Department of DKI Jakarta. Rates and Tax Base, as well as the complexity of the Regulation have a negative effect on the advertisement tax compliance. While the service factors that Administration and Procedures and Officer quality does not affect the advertisement tax.
Training for Preparing, Filling and Reporting of Tax Return at WITA Jakarta Waluyo Waluyo; Deden Tarmidi; Noor Hazlina Ahmad
MOVE: Journal of Community Service and Engagement Vol. 3 No. 1 (2023): September 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i1.234

Abstract

MSMEs (Micro, Small and Medium Enterprises) in Indonesia are growing rapidly from year to year and are a group that strongly supports the development of the Indonesian economy as a whole. Even so, the compliance of MSMEs as Non-Employee Individual Taxpayers is quite low, this is due to the limited human resources owned by MSME actors in understanding tax regulations and carrying out tax obligations including in the preparation of Annual Tax Return reporting and reporting. Due to these limitations, this Community Service project is carried out to raise WITA Jakarta MSMEs' tax literacy, especially in the preparation of the Annual Tax Return and its reporting so that it can help MSMEs as compliant taxpayers and assist the state in disseminating information on tax regulations to increase tax revenue
Training Final Income Tax Calculation for MSME WITA Jakarta, According to PP 55/2022 Deden Tarmidi; Waluyo Waluyo; Dwi Asih Surjandari; Noor Hazlina Ahmad
MOVE: Journal of Community Service and Engagement Vol. 2 No. 6 (2023): July 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v2i6.217

Abstract

Limited Human Resources in MSMEs have an impact on the low compliance of MSME Taxes, so socialization activities need to be carried out by the Government as a Regulator, as well as other parties. This community service activity aims to increase the tax literacy of MSME members of WITA Jakarta. This activity was carried out using socialization, practice, mentoring and evaluation methods, from February 2023 to the end of June 2023 in the form of offline, online and hybrid, with 268 participants in total. From this activity, it is known that many participants do not know the rules related to the latest MSME Income Tax, namely Government Regulation Number 55 of 2022, including how to calculate MSME Income Tax. These results make the basis of input for the Government as a regulator or academics in helping to improve MSME tax literacy, or research in analyzing knowledge of MSME Tax rules.
Factors Affecting the Performance of Tax Authorities with Tax Compliance as a Moderating Variable: An Empirical Study on Small and Medium Enterprises in West Jakarta Waluyo Waluyo
Jurnal Ilmiah Akuntansi Vol 9 No 1 (2024)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v9i1.66006

Abstract

Achieving tax revenue targets is a significant concern for the government. A lack of taxpayer knowledge about their tax obligations, coupled with frequently changing and complex tax regulations, leads to taxpayer negligence and non-compliance, ultimately impacting tax revenues. This quantitative research examines the factors affecting the performance of tax authorities, with a focus on tax compliance as a moderating variable, specifically among small and medium enterprises (SMEs) in West Jakarta. Data were collected using a questionnaire distributed to 100 SME actors in the area. The study's results indicate that tax knowledge does not significantly impact the performance of tax authorities. In contrast, tax complexity and tax compliance do significantly influence tax authority performance. Additionally, tax compliance does not strengthen the relationship between tax knowledge and tax complexity on the performance of tax authorities. These findings suggest that to improve tax authority performance and increase tax revenues, efforts should focus on simplifying tax regulations and enhancing tax compliance rather than solely increasing tax knowledge among taxpayers. This research provides valuable insights for policymakers and tax administrators aiming to optimize tax authority performance and compliance among SMEs.
Co-Authors Deden Tarmidi Dwi Asih Surjandari Dwi Ratnaningsih Noor Hazlina Ahmad