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Nataherwin
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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Analisis Faktor Yang Memengaruhi Wajib Pajak Untuk Melakukan Tax Evasion Widyasari; Syanti Dewi; Nataherwin
Akmenika: Jurnal Akuntansi dan Manajemen Vol. 19 No. 2 (2022): AKMENIKA
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/akmenika.v19i2.4172

Abstract

This study aims to evaluate the effect of tax justice, money ethics, understanding of taxation, tax rates and tax sanctions on tax evasion. Tax evasion in Indonesia is an important problem that is being faced by the tax apparatus. Even though there are laws and regulations, there are still taxpayers who commit tax evasion. This research can help the government, so that they know the factors that can significantly influence tax evasion. This research method is measured using the SmartPLS version 3 data processing program which refers to the value generated by Cronbach's alpha and composite reliability, with 75 respondents as research subjects from UMKM taxpayers . The results of this study indicate that the variables of tax justice, money ethics, tax rates have a significant positive effect on tax evasion. While the understanding of taxation does not have a significant negative effect, and tax sanctions have a significant negative effect. The implication of this research is that the hypothesis of tax justice and understanding of taxation is rejected, and the hypothesis of money ethics, tax rates, and tax sanctions are accepted.
EDUKASI PERPAJAKAN UNTUK MEMBAHAS PENTINGNYA KOMUNIKASI LISAN DAN TERTULIS DALAM RANGKA MERESPON SP2DK (SURAT PERMINTAAN PENJELASAN ATAS DATA DAN/ATAU KETERANGAN) PADA CV DUNIA MAS COMPUTER Nataherwin; Saputra, Devina; Chang, Evelyn Victoria
Jurnal Serina Abdimas Vol 1 No 4 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i4.28332

Abstract

One of the tax collection systems adopted in Indonesia is the self-assessment system, so companies need to calculate, pay and report their own taxes. This causes the need for supervision from the Director General of Taxes to avoid tax non-compliance and tax evasion which is a serious problem in a tax system that uses a self-assessment system. If there are signs of non-compliance and tax obligations that have not been fulfilled, the taxpayer will be given a Request for Explanation of Data and/or Information (SP2DK). Employees at CV Dunia Mas Computer do not understand how to respond to SP2DK which can cause the company not to respond to SP2DK or provide an inadequate response either verbally or in writing to the Account Representative. Therefore, socialization on how to respond to SP2DK both verbally and in writing was held at CV Dunia Mas Computer. This socialization allows employees to understand what documents need to be prepared and how to adequately respond to SP2DK in accordance with the SP2DK received. This will reduce the anxiety level of tax audits for both SP2DK owners and employees. Salah satu sistem pemungutan pajak yang dianut di Indonesia adalah self-assessment system, maka perusahaan perlu menghitung, membayar dan melapor pajaknya sendiri. Hal ini menyebabkan diperlukan pengawasan dari Dirjen Pajak untuk menghindari ketidakpatuhan pajak dan penggelapan pajak yang merupakan masalah serius dalam sistem perpajakan yang menggunakan self-assessment system. Apabila ditemukan tanda ketidakpatuhan serta kewajiban pajak yang belum dipenuhi, maka Wajib Pajak akan diberikan Surat Permintaan Penjelasan atas Data dan/atau Keterangan (SP2DK). Para karyawan di CV Dunia Mas Computer kurang memahami cara merespons SP2DK yang dapat menyebabkan perusahaan tidak merespons SP2DK atau memberikan respons yang kurang memadai baik secara lisan maupun tertulis kepada Account Representative. Maka dari itu, sosialisasi mengenai cara merespons SP2DK baik secara lisan maupun tertulis diadakan pada CV Dunia Mas Computer. Sosialisasi ini memungkinkan karyawan memahami apa saja dokumen yang perlu disiapkan dan tata cara merespons SP2DK yang baik sesuai dengan SP2DK yang diterima. Hal ini akan menurunkan tingkat kecemasan terjadinya pemeriksaan pajak baik untuk pemilik SP2DK maupun karyawannya.
PEMBELAJARAN JURNAL AKUNTANSI USAHA DAGANG UNTUK SISWA SMA TARSISIUS 1 Nataherwin; Jonathan, Michelle Leevia
Jurnal Serina Abdimas Vol 2 No 1 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i1.29239

Abstract

To ensure a business continuity of a business continuously, a financial analysis is needed. To make it easier to carry out financial analysis, financial reports are needed. This financial report provides a brief overview of the company's financial health, profitability, growth potential, and the company's tax obligations. Quality financial reports are formed because of the existence of quality human resources. To create quality human resources who are ready to face challenges in the business world, relevant and applicable learning is the main key. In this context, Tarumanagara University through the Community Service Team (PKM) presents learning innovations that focus on accounting skills through this article, with a focus on learning trade business accounting journals for Tarsisius 1 High School students. The aim of this learning is to increase the knowledge of readers and students /I related to trading business accounting. The method provided is learning with 10 face-to-face meetings. The learning method in this activity consists of oral teaching using power points in front of the class. Then proceed with problem-based learning methods and group discussions. The results of this activity showed that this learning session was quite effective and went well for the students, especially with the quizzes that were carried out. The conclusion of this activity is that students increase their knowledge about journal transactions in trading companies and most students understand and comprehend accounting transactions and are expected to be able to implement them in their daily lives.
PENDAMPINGAN SISWA SMA DALAM MENYUSUN KERTAS KERJA PERUSAHAAN JASA Nataherwin; Ningsih, Rinanti Dwi Patria
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.32062

Abstract

The Community Service Program (PKM) aims to enhance the understanding of accounting among students at SMAN 2 Jakarta, particularly in the preparation of working papers for service companies. This activity is motivated by the urgent needs of the partner school, SMAN 2 Jakarta, which feels that the current discussion of accounting subjects in class lacks real-world problem-solving examples and requires the implementation of the concepts they learn in class into real-world scenarios. Therefore, the team of lecturers and students from the Faculty of Economics and Business at Tarumanagara University provided training covering various aspects of accounting, such as ledgers, posting, trial balance, and working papers. This activity began with a survey to identify the school's needs and was followed by training on March 8, 2024. A total of 26 students from class XI IPS participated in this session, which also involved practice questions and quizzes to measure their understanding. Quiz results showed that 80% of students were able to answer questions correctly, and based on the questionnaires filled out by the students, most of them understood the material presented. This indicates the success of this activity in improving students' competence in accounting. This activity contributes positively to preparing students for the workforce and further studies in the fields of economics and business. ABSTRAK Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman siswa SMAN 2 Jakarta mengenai akuntansi, khususnya dalam penyusunan kertas kerja perusahaan jasa. Kegiatan ini dilatar belakangi oleh kebutuhan mendesak dari sekolah mitra yaitu SMAN 2 Jakarta yang merasa bahwa saat ini pembahasan materi mengenai mata Pelajaran akuntansi dikelas kurang memberikan gambaran mengenai pembahasan soal yang lebih nyata dan perlu adanya implementasi konsep yang mereka pelajari dikelas dengan dunia nyata. Oleh karena itu, Tim dosen dan mahasiswa Fakultas Ekonomi Bisnis Universitas Tarumanagara memberikan pelatihan yang mencakup berbagai aspek akuntansi, seperti buku besar, posting, neraca saldo, dan kertas kerja. Kegiatan ini diawali dengan survei untuk mengidentifikasi kebutuhan sekolah dan diikuti dengan pelaksanaan pelatihan pada 8 Maret 2024. Sebanyak 26 siswa kelas XI IPS mengikuti sesi ini, yang juga melibatkan latihan soal dan kuis untuk mengukur pemahaman mereka. Hasil kuis menunjukkan bahwa 80% siswa mampu menjawab pertanyaan dengan tepat, serta berdasarkan hasil kuesioner yang diisi para siswa tersebut mendapat hasil bahwa sebagian besar siswa dapat memahami materi yang disampaikan. Hal ini menandakan keberhasilan kegiatan ini dalam meningkatkan kompetensi siswa di bidang akuntansi. Kegiatan ini berkontribusi positif dalam mempersiapkan siswa menghadapi dunia kerja dan studi lanjutan di bidang ekonomi dan bisnis
Co-Authors Chang, Evelyn Victoria Jonathan, Michelle Leevia Ningsih, Rinanti Dwi Patria Saputra, Devina Syanti Dewi Widyasari