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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Owner : Riset dan Jurnal Akuntansi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen EQIEN - JURNAL EKONOMI DAN BISNIS Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Analisa Akuntansi dan Perpajakan JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKSBIS Amnesty: Jurnal Riset Perpajakan Jurnal Akademi Akuntansi (JAA) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Abdimas Bina Bangsa Jurnal Pengabdian Masyarakat (ABDIRA) Accounting and Finance Studies Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Trends Economics and Accounting Research NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Nusantara Safari : Jurnal Pengabdian Masyarakat Indonesia Indonesian Journal of Society Development (IJSD) Melati: Jurnal Media Komunikasi Ilmu Ekonomi Abadi: Jurnal Ahmad Dahlan Mengabdi Community: Jurnal Pengabdian Pada Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Dikmas Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Dikmas Jihapenmas Jurnal Pengabdian Masyarakat Manage
Rita Nataliawati
Institut Teknologi Dan Bisnis Ahmad Dahlan Lamongan
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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The Influence of Digital Tax and Taxpayer Awareness on Individual Taxpayer Compliance with Tax Socialization as a Moderating Variable (Study at the Lamongan Pratama Tax Service Office) Rina Sulistyowati; Argik Fitro Magfiroh; Rita Nataliawati; Qosim
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2413

Abstract

This study seeks to evaluate the impact of digital taxation and taxpayer knowledge on individual compliance with tax socialization as a variable. This study employs quantitative methodologies. The study population included individual taxpayers registered with KPP Pratama Lamongan, using a basic random selection approach with a sample size of 100. The variables examined in this research are Digital Tax, Taxpayer Awareness which is the independent variable, Individual Taxpayer Compliance as the dependent variable and Tax Socialization as the moderating variable. The study data was examined using Moderated Regression Analysis (MRA) with the SPSS software. 26. The research results show that 1) Digital Tax does not have a positive and meaningful influence on individual taxpayer compliance, 2) Taxpayer knowledge positively and significantly influences individual taxpayer compliance, 3) Socialization of tax does not influence the impact of digital taxation on individual taxpayer compliance. individual, 4) Tax socialization moderates the impact of taxpayer knowledge on individual compliance.
ANALYSIS OF THE IMPLEMENTATION OF PPH 21 USING THE NET METHOD AS AN EFFICIENCY EFFORT OF CORPORATE INCOME TAX BURDEN AT PT AQILA DUTA BALISFA Yaumi, Sri; Nikmah, Zahrotun; Berlyn Hakim, Mesra; Nataliawati, Rita
JURNAL EKBIS Vol 25 No 2 (2024): JURNAL EKBIS (ANALISIS, PREDIKSI DAN INFORMASI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The government is trying to maximize budget revenue to increase National Development sustainably..Tax is the largest source of income for the country. However, from an economic perspective, for companies, tax is a burden that can reduce the company's income or profit. This study aims to analyze tax planning using the net method and tax planning using the gross up method. PT Aqiilah Duta Balisfa uses the net method as a measuring tool in paying income tax article 21. The results of the analysis show that tax planning for income tax article 21 using the gross up method is the most appropriate for companies to make corporate income tax efficient.
Implementation of Artificial Neural Networks as a Method for Early Detection of Tax Evasion Behavior in Indonesia Nataliawati, Rita; Yaumi , Sri; Qosim; Yulianita Kusumawati , Feni; Sutiani
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11332024

Abstract

Research Aims: This study aims to analyze the ability of the Artificial Neural Network (ANN) model in early detection of tax evasion behavior in Indonesia. Design/methodology/approach: This study uses a qualitative method with a descriptive approach, the types of data used in this study are primary data and secondary data. Primary data is obtained from the results of interviews to obtain the information needed by the researcher. The interview informants came from the DGT sub-Directorate of Potential, Compliance and Tax Revenue with the initials K&H, tax consultants and taxpayers. while secondary data is collected through the DGT online website and through articles and journals on Artificial Intelligence (AI), Artificial Neural Networks (ANN), tax evasion, and financial information data on income, expenses, amount of assets, taxes payable) and behavioral indicators (tax compliance history, frequency of late reporting, significant changes in financial statements). The data analysis technique used is descriptive analysis, namely data collection, data reduction, data presentation and conclusion drawing   Research Findings: The results of this study show that the use of a neural network model can be an effective tool to detect symptoms of tax evasion behavior early. This method allows tax authorities to monitor and identify suspicious activity more efficiently and effectively. Theoretical Contribution/Originality: This study makes a significant theoretical contribution by integrating the use of Artificial Neural Networks (ANN) in detecting tax evasion in Indonesia. The originality of this research lies in the application of ANN in the context of Indonesia's tax system, where the use of advanced technology such as ANN is still relatively new. The study also combines the pentagon's fraud theory, which adds elements of arrogance and competence in the analysis of tax evasion behavior, with a machine learning approach, creating a more holistic and innovative framework
Penerapan Self Assesment System PPh Pasal 21 Untuk UMKM Rita Nataliawati; Umar Yeni Suyanto; Hilda Julfi Hikmawan; Melisa Husniyyah
Jurnal DIKMAS Vol. 6 No. 2 (2024): Jurnal DIKMAS
Publisher : Biro Pengelolaan Penelitian dan Pengabdian Kepada Masyarat SETIA Ngabang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/dikmas.v2i1.161

Abstract

Article 21 Income Tax Income Tax is one of the tax obligations that must be applied in companies. Many Micro, Small and Medium Enterprises (MSMEs) have not applied proper tax treatment in running their business. This activity aims to provide accurate information to Micro, Small and Medium Enterprises (MSMEs), especially for Income Tax Article 21. The implementation of this community service activity is carried out using an interactive discussion approach. Therefore, ITB Ahmad Dahlan Lamongan D3 Tax Study Program implemented a Community Service program (PKM) with the activity title "Article 21 Income Tax Training for MSMEs in Lamongan". After this training, MSME actors can implement a self-assessment system, especially PPh Article 21 at the company.
Edukasi dan Sosialisasi “Pola Hidup bersih dan Sehat” Sebagai Upaya Pencegahan Covid-19 di Mlaten RT 03/RW 03 Kel Jetis Kec. Lamongan Kab. Lamongan Mokhtar Sayyid; Rita Nataliawati; Fefty Nurul Aini; Rizky Firdatin Nisa
Jurnal DIKMAS Vol. 6 No. 2 (2024): Jurnal DIKMAS
Publisher : Biro Pengelolaan Penelitian dan Pengabdian Kepada Masyarat SETIA Ngabang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/dikmas.v2i1.162

Abstract

The Covid-19 virus has caused many health problems. Covid-19 has infected many humans ranging from small children to adults and has also caused many deaths. The clean and healthy lifestyle program is a form of embodiment to provide learning experiences and create a conducive condition for society and behavior so that they can apply healthy ways of lifein order to maintain, maintain and improve health. Actions taken are preparation, implementation and evaluation. The purpose of this counseling is to increase public awareness of the importance of implementing a healthy and clean lifestyle (PHBS) in order to reduce the spread of Covid-19. The results of this counseling activity are the creation of harmony between communities through mutual cooperation for the sake of cleanliness of the village environment, activities for making places washing hands and distribution of masks accompanied by conducting educational outreach on the importance of carrying out clean and healthy lifestyles, and the formation of cleaner flower gardens. Thus, public awareness arises from these activities so that they can suppress the increase in the spread of Covid-19 and the environment is also kept clean.
Pendampingan Pengisian dan Pelaporan SPT Tahun PPh Wajib Pajak Orang Pribadi dengan Menggunakan E-Filling Umar Yeni Suyanto; Rita Nataliawati; Laelatul Zahro
Jurnal Pengabdian Masyarakat Nusantara Vol. 7 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Universitas Muhammadiyah Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57214/pengabmas.v7i1.314

Abstract

In principle, every individual who fulfills his subjective and objective obligations is obliged to register himself as a Taxpayer (WP) based on the "self assessment" system. When someone registers personally, they will get a Taxpayer Identification Number (NPWP), which consists of 15 certain digits that only the WP concerned has. General tax obligations for Individual Taxpayers (WPOP) are calculating Income Tax (PPh) for one year and depositing income tax with a Tax Payment Slip (SSP) if there is an underpayment of income tax and reporting taxes through the Annual Personal Tax Return (SPT). ). Today the Directorate General of Taxes has made it easy for all taxpayers, especially individual taxpayers to submit their SPT via E-Filing, namely electronic SPT submission which can be done online and in real time. Lamongan Accounting Vocational School located on di Jalan Sunan Giri LTC Blok.B No.16, Lamongan has 32 teachers and 675 students. This school has 4 majors namely Computer Network Engineering (TKJ), Office Administration, Banking and Accounting. At this school there are no teachers who can do their own annual SPT reporting using e-filling because they are used to reporting directly to the DGT. Therefore we want to help teach annual tax returns using this e-filling so that they can do their own tax reporting. The method of carrying out this activity is to give lectures on the meaning of taxation and training in filling out tax returns (SPT) via e-filling. The result of this activity is to increase the understanding of Lamongan Accounting Vocational School teachers about the obligation to report taxes and report SPT for individual taxpayers by e-filing.
Tinjaun Perbandingan Perlakuan Insentif Pajak Mobil Listrik Berbasis Sustainable Approach dalam Meningkatkan Program Indonesia Net Zero Emission Pada 2060 (Studi Pada Negara ASEAN): Pemanasan Global Yaumi, Sri; Nataliawati, Rita; Hakim, Mesra Berlyn; Ani, Mistri; Tiyawati, Sulis
Eqien - Jurnal Ekonomi dan Bisnis Vol 14 No 01 (2025): Journal of Economics and Business
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v14i01.1986

Abstract

Global warming is a phenomenon that has attracted world attention recently. Electric cars are an environmentally friendly form of future transportation. The government is committed to increasing the attractiveness of electric vehicles, accelerating the transition from fossil energy to electric energy by providing tax incentives for electric cars. This is also done in other ASEAN countries. The aim of this research is to analyze the electric car incentive policy implemented in Indonesia and analyze best practices in policy development which are then reviewed based on comparisons with ASEAN countries. This research uses a qualitative descriptive method. The types of data in this research are primary data and secondary data. The data analysis method used is comparative descriptive analysis. Indonesia, Singapore, Thailand and Malaysia implement different policies to support the adoption of electric vehicles, adjusted to the conditions and priorities of the governments of each country. The electric car tax incentive has had an impact on the adoption of electric cars, even though currently Indonesia has not shown a significant reduction in carbon emissions. Tax incentive policies have the potential to be effective in the long term, especially if supported by infrastructure improvements and synergy between financial incentives and community readiness.
Membangun Kepemimpinan Transformatif : Strategi Motivasi, Pengambilan Keputusan dan Pengendalian Konflik Pada Pelatihan LKMM-TD Wiratama, Dadang; Nataliawati, Rita; Alwi, Hadad
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.703

Abstract

This study aims to explore and analyze effective strategies in building leadership through motivational approaches, decision-making, and conflict management in Basic Student Leadership and Management Training (LKMM-TD) training. Using a descriptive qualitative approach, this study highlights the strategic role of training in improving transformational leadership capacity among students. The results of the study indicate that LKMM-TD training significantly contributes to the development of visionary, inspiring, and responsive leadership characters to team dynamics. Training participants are able to internalize motivational theories to mobilize individual and group potential, apply decision-making based on situational analysis effectively, and manage conflicts constructively in order to create harmonious working relationships. Thus, LKMM-TD has proven to be a strategic means in developing adaptive and transformative young leaders in the context of the organization.
Membangun Minat Belajar Matematika Melalui Bimbel Untuk Siswa Dusun Karangpilang Lamongan Qosim; Rita Nataliawati; Siti Musyarofah; Dwi Prayogo; Silvi Asrulyana
Jurnal Hilirisasi Pengabdian Masyarakat Vol. 1 No. 2 (2024): August 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/jihapenmas.v1i2.871

Abstract

Pendidikan berkualitas adalah kunci utama dalam mencetak generasi yang cerdas dan kompetitif. Di samping pendidikan formal, pendidikan nonformal dan informal juga vital dalam meningkatkan kualitas sumber daya manusia. Di daerah pedesaan seperti Dusun Karangpilang, Lamongan, kendala akses bimbingan belajar, terutama dalam Matematika, sering menjadi penghambat perkembangan akademik siswa. Pengabdian masyarakat ini bertujuan mengevaluasi dampak dari program bimbingan belajar Matematika gratis yang dilaksanakan di Dusun Karangpilang. Program ini dirancang untuk membantu siswa SD/MI memahami materi Matematika dan meningkatkan motivasi belajar mereka. Metode pelaksanaan melibatkan pengajaran oleh dosen dan mahasiswa Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan secara gratis, dilakukan lima kali seminggu di Posko KKN. Hasil menunjukkan dampak positif yang signifikan, dengan peningkatan motivasi dan pemahaman siswa, meskipun terdapat keterbatasan seperti waktu pelaksanaan dan kebutuhan spesifik siswa. Program ini berpotensi mengurangi kesenjangan pendidikan antara daerah pedesaan dan perkotaan serta meningkatkan kualitas pendidikan di kawasan tersebut.
PENERAPAN DEEP LEARNING BERBASIS CNN UNTUK MEMPREDIKSI PERILAKU PENGHINDARAN PAJAK WAJIB PAJAK BADAN Mohamad Fahmi Yusuf; Bayu Malikhul Askhar; Rita Nataliawati; Qosim
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.14350

Abstract

Tax evasion by Corporate Taxpayers is a significant challenge for state revenue. This study aims to develop a tax evasion behavior prediction system using a deep learning approach based on Convolutional Neural Network (CNN). The objects of this study were 50 Corporate Taxpayers registered in Lamongan Regency during the period 2021 to 2024. The data used are secondary data from the manufacturing, trade and service sectors which include financial indicators such as Effective Tax Rate (ETR), total assets and reporting compliance. The data is then labeled into two categories, namely "risky" and "not risky" to train the CNN model. The test results show that the developed model is able to classify tax evasion behavior with an average accuracy of 84.29%. The indicators "Total Assets and Liabilities" and "Reporting Compliance" are the predictors with the highest accuracy, respectively at 86.00% and 85.71%. This study concludes that the CNN model is proven to be effective and relevant for use as a decision support system for tax authorities in detecting potential tax avoidance earlier and more efficiently.
Co-Authors Achmad Ilham S Afifah Nur Rosyidah Afifah, Ulul Ahmad Khafid Alwi, Hadad Aminuyati Andayani, Aisyah Julia Ani, Mistri Annita Mahmudah Arfiana Dewi Arfiana Dewi Argik Fitro Magfiroh Ari Kamayanti Bayhaqi, Moh. Nauval Bayu Malikhul Askhar Berlyn Hakim, Mesra Cuk Trono Singgih Dewi, Isna Ayu Safitri Kusuma Diana Septiya Sari Didik Puji Wahyono Dwi Pertiwi Dwi Pratiwi Dwi Prayogo Elliv Hidayatul Lailiyah Fefty Nurul Aini Fefty Nurul Aini Galaharbang, Yanuangga Hakim, Mesra Berlyn Hidayati, Ema Hilda Julfi Hikmawan Hilda Julfi Hikmawan Indah Fauziah Indira , Irma Irma Indira Laelatul Zahro Latifatun Nisa Lilis Handayani Lutfi Sadewo M. Faza Ardichy Mamduc, Akrom Fahmi Maretha Anggraini Masadah Mas’adah, Mas’adah Ma’rufatur Rodhiyah Melisa Husniyyah Melisa Husniyyah Mesra Berlyn Haskim Mesra Surya Arifien Mohamad Fahmi Yusuf Mokhtar Sayyid Mokhtar Sayyid Munawaroh - Mu’ah Nikmah, Zahrotun Nur Aliyah Octaviani, Cindy Prananda , Azhira Presti Belinda Priyatna, Deddy Purwanti, Ika Putri Nur Sholekha Putri Sholehah, Natasya Eka Qosim Qosim Qosim qosim qosim, qosim Rachman, Fikri Nur Rina Sulistyowati Rina Sulistyowati Rizky Firdatin Nisa Rizky Firdatin Nisa Safitri, Erdila Yuni Saras Dewi Qomariah Sayyid Sayyid, Mokhtar Silfa Syabilatul Nabila Silvi Asrulyana Singgih, Cuk Triono Siti Musarofah Siti Musyarofah Siti Musyarofah Soemaryono Soemaryono, - Sulistiowati, Rina Sulistyowati, Rina Sutiani Sutiani Sutiani Suyanto Tiyawati, Sulis Tri Winarsih Umar Yeni Suyanto Wiratama, Dadang Wulandari, Rezah Sofia Yaumi , Sri Yaumi, Sri Yaumi, Sri Yayu Eka Sari Yulianita Kusumawati , Feni