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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 JAD: Jurnal Riset Akuntansi & Keuangan Dewantara JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL EKSBIS 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 Amnesty: Jurnal Riset Perpajakan
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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Sosialisasi Pembayaran Pajak Bumi dan Bangunan pada Warga Desa Kedungpring Rita Nataliawati; Mesra Berlyn Hakim; Afifah Nur Rosyidah
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 1 No. 1 (2021): Januari : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v1i1.689

Abstract

Taxes are levied based on legal norms to cover the costs of collective production of goods and services to achieve the general welfare and to enhance the development of a country. One source of tax funds comes from the Land and Building Tax. Refusal to pay, avoidance, or resistance to taxes is generally a violation of the law. Tax is a source of government funds for development, both central and local governments. If a person has fulfilled the subjective and objective requirements, then he is obliged to pay taxes. However, the problem that is often faced by the government is the lack of awareness of taxpayers regarding the obligation to pay taxes. In this community service, the Institut Teknologi dan Bisnis Ahmad Dahlan team carried out socialization activities regarding the payment of Land and Building Tax in Kedungpring Village as one of the steps to increase public awareness in Lamongan Regency.
Pemberdayaan Masyarakat melalui Pelatihan Pembuatan Abon Ikan Mujair Upaya Peningkatan Nilai Tambah Hasil Perikanan di Desa Gempolpendowo Andayani, Aisyah Julia; Nataliawati, Rita; Hidayati, Ema; Mamduc, Akrom Fahmi; Sutiani, Sutiani; Putri Sholehah, Natasya Eka; Octaviani, Cindy; Bayhaqi, Moh. Nauval
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.1067

Abstract

Gempolpendowo Village in Glagah District, Lamongan Regency, boasts abundant tilapia fish production but often faces price declines during peak harvests. This community service activity aims to improve the community's skills in fish processing diversification through training in tilapia floss production, packaging, and marketing strategies. The implementation method included preparation, outreach, hands-on training, mentoring discussions, and evaluation. The activity results demonstrated improved community skills in fish processing, a significant increase in the selling price from IDR 15,000/kg to IDR 40,000–50,000 per 250 grams of floss, and a growing entrepreneurial spirit, especially among housewives. The floss product has a longer shelf life and the potential for developing flavor variations to meet market needs. This activity is important because it not only increases community income and strengthens the village economy but also supports food security. Therefore, further assistance in digital marketing, branding, and product licensing is still needed for business sustainability.
Pencegahan Penggelapan Pajak Melalui Peningkatan Religiusitas, Penanggulangan Machiavellianism Dan Transformasi Digital : Studi Berdasarkan Perspektif Gender Nataliawati, Rita; Sulistyowati, Rina; Prananda , Azhira; Afifah, Ulul
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1930

Abstract

Lack of awareness of taxpayers and an attitude that does not care about the importance of the role of taxes can give rise to attitudes of tax avoidance which can enable fraudulent practices to occur in the tax system. In practice, the revenue obtained by the state from taxes is often irregular or diverted by irresponsible individuals, one of which is tax evasion. This research tests whether Religiosity, Overcoming Machiavellianism and Digital Transformation have an effect on tax evasion which is moderated by gender. The author uses a positive accounting approach which is built on assumptions and social reality including human behavior. This research is a quantitative research that uses primary data obtained through distributing questionnaires in the form of questions for the variables religiosity, digital transformation Machiavellianism using a Likert scale and tax evasion. Gender variable uses a dummy. The population of this study was 80 employees of KPP Pratama Lamongan. Sample selection was carried out using a purposive sampling technique, namely selecting samples based on criteria. Data analysis in this study used the structural equation modeling partial least squares (SEM-PLS) technique as an alternative method for the covariance based structural equation model (CB-SEM), with the help of the WarpPLS version 3.0 application. The research results obtained are that religiosity and digital transformation have an effect, Machiavellianism has no effect on tax evasion, Gender moderates the effect of increasing Religiosity and Overcoming Machiavellianism and Gender does not moderate Digital Transformation on preventing tax evasion
Pengaruh Gender , Sanksi Hukum dan Aspek Keadilan terhadap Persepsi Mahasiswa tentang Penggelapan Pajak Qosim; Nataliawati, Rita; Winarsih, Tri
Jurnal Media Komunikasi Ilmu Ekonomi Vol 40 No 2 (2023): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v40i2.137

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi persepsi mahasiswa terhadap penggelapan pajak. Fokus utama penelitian ini adalah pada variabel keadilan pajak, sanksi hukum pajak dan gender sebagai determinan utama dalam membentuk persepsi mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 100 mahasiswa Program Studi Akuntansi dan Perpajakan yang telah menempuh mata kuliah perpajakan di Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan. Hasil analisis regresi menunjukkan bahwa keadilan pajak dan gender berpengaruh signifikan terhadap persepsi penggelapan pajak, sedangkan sanksi hukum pajak tidak memberikan pengaruh yang signifikan secara parsial. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak. Temuan ini mengindikasikan bahwa persepsi mahasiswa lebih dipengaruhi oleh nilai-nilai keadilan dan faktor sosial dibandingkan oleh ancaman sanksi hukum semata. Implikasi dari penelitian ini menekankan pentingnya pendekatan edukatif dan peningkatan kepercayaan terhadap sistem perpajakan dalam upaya menekan praktik penggelapan pajak, khususnya pada generasi muda.
Pelatihan Kewirausahaan dan Akuntansi Pada Pedagang Di Distri I Kota Ho Chi Mihn Vietnam Mu’ah; Musarofah, Siti; Rita Nataliawati; Mesra Surya Arifien
Jurnal Pengabdian Masyarakat Manage Vol. 5 No. 2 (2024): Agustus
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/manage.v5i2.1862

Abstract

Kegiatan pengabdian masyarakat internasional di Ho Chi Minh, Vietnam, bertujuan untuk meningkatkan kapasitas usaha mikro kecil dan menengah (UMKM) melalui pelatihan kewirausahaan, pengelolaan keuangan, dan penggunaan platform digital. Kota Ho Chi Minh,  sebagai kota terbesar dan pusat ekonomi di Vietnam, memiliki potensi besar dalam pertumbuhan UMKM, namun masih menghadapi tantangan seperti dominasi transaksi tunai, rendahnya pengetahuan pembukuan, inovasi bisnis yang terbatas, dan kemampuan pemasaran yang kurang efektif. Metode pengabdian meliputi ceramah, pelatihan keuangan, pelatihan media sosial, dan diskusi partisipatif. Hasilnya menunjukkan peningkatan signifikan dalam penjualan dan ekspansi pasar UMKM, serta kesadaran merek yang lebih baik. Disarankan agar pedagang Vietnam terus meningkatkan kemampuan teknologi dan bisnis digital melalui pelatihan lanjutan dan pendampingan berkelanjutan untuk memastikan pertumbuhan yang berkelanjutan dan daya saing yang lebih kuat di pasar global
A Liquidity, Capital Intensity and Tax Aggressiveness: Profitability as a Mediating Role Mas’adah, Mas’adah; Sulistiowati, Rina; Nataliawati, Rita; Hakim, Mesra Berlyn; Qosim, Qosim
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1360

Abstract

This research aims to examine the influence of Liquidity, Capital Intensity on Tax Aggressiveness mediated by Profitability. The data used is archival data, namely secondary data obtained from the Indonesian Stock Exchange (https://www.idx.co.id/). The sample in this study refers to the financial statements of all companies listed on the Indonesia Stock Exchange during 2018-2022, namely 864 companies. The final sample in this research was 99 companies and the total final sample was 495 samples. The research results show that liquidity has a positive and significant effect on tax aggressiveness. Capital Intensity has a positive and significant effect on Tax Aggressiveness. Profitability has a significant effect on Tax Aggressiveness. Furthermore Profitability mediates the complete (complete mediation) effect of Liquidity on Tax Aggressiveness and Profitability mediates the partial (partial mediation) effect of Capital Intensity on Tax Aggressiveness
SOSIALISASI PENTINGNYA DIGITAL MARKETING BAGI WIRAUSAHA PEREMPUAN Nataliawati, Rita; Musyarofah, Siti; Qosim, Qosim; Handayani, Lilis; Wulandari, Rezah Sofia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2024): Volume 5 No 1 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i1.25125

Abstract

Minimnya pengetahuan ibu-ibu tentang penjualan berbasis online serta bagaimana strategi memasarkan produk melalui platform digital. Sejauh ini pelaku wirausaha perempuan di desa Jatirejo dalam penjualannya sebatas menggunakan story whatsapp, sehingga keuntungan yang dimiliki masih tergolong rendah. Tujuan dari kegiatan ini adalah untuk memperkenalkan dan memberikan pengetahuan tentang pemasaran produk secara digital. Selain itu, diharapkan kegiatan ini juga dapat membantu pelaku wirausaha perempuan rumahan dalam memperluas pasar mereka, termasuk pasar nasional dan internasional. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah melalui pelatihan yang meliputi tahap persiapan yaitu melakukan observasi wilayah dan wawancara kepada Perangkat Desa Jatirejo untuk menggali informasi tentang permasalahan yang dihadapi oleh pelaku wirausaha perempuan di Desa Jatirejo, Kegiatan Sosialisasi kegiatan dengan cakupan materi berupa pengenalan pemasaran digital mulai dari teknik pemasaran digital dari penggunaan media sosial hingga membuka toko online. Materi yang disampaikan menggunakan Bahasa sederhana dan contoh yang mudah di pahami oleh peserta. Selanjutnya dibuka tanya jawab untuk memastikan penerimaan materi sosialisasi ini. Peserta aktif berpartisipasi sejak awal kegiatan sehingga mereka dapat langsung mempraktekkan cara menggunakan aplikasi digital untuk memasarkan prosuk mereka. Tahap terakhir Monitoring dan evaluasi berupa pengawasan account media social yang telah digunakan, apakah para pelaku usaha wirausaha Perempuan ini betul-betul mengaplikasikan dari pelatihan dan pendampingan yang telah dilakukan. Dengan mengikuti kegiatan sosialisasi ini diharapkan Masyarakat desa Jatirejo dapat meningkatkan pemasaran produk mereka melalu digital marketing.
Evaluasi Pelaksanaan Pemungutan, Prosedur Pencatatan dan Monitoring Realisasi Penerimaan PBB-P2 Priyatna, Deddy; Suyanto, Umar Yeni; Singgih, Cuk Triono; Nataliawati, Rita; Dewi, Isna Ayu Safitri Kusuma
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.1093

Abstract

This research aims to gain knowledge regarding how collection is carried out, recording procedures and monitoring the realization of PBB-P2 revenues in Lamongan Regency. This research was carried out at the Lamongan Regency Regional Revenue Agency. The method in this research uses qualitative methods using primary and secondary data sources obtained through documentation, observation and interviews. In data analysis, data reduction is used and data validation uses source, time and technique triangulation. Research results The implementation of PBB-P2 collection is effective, The recording procedure is systemized and uses the SiPaLin and Sakti applications, Monitoring activities have an influence on the realization of PBB-P2 revenue. In carrying out the collection, BAPENDA has opened an online payment service. The recording procedure is in line with PP No. 71 of 2010 concerning SAP, the recording system uses 2 software systems, namely SiPaLin and Sakti. Monitoring activities are carried out through feedback on the realization of revenues from sub-districts and also providing rewards/gifts to sub-district or village heads who successfully pay according to certain criteria and also providing fines for any late payment of PBB-P2 tax.
Implementasi Aplikasi E-PBK dalam Meningkatkan Efisiensi Pelayanan Pajak pada KPP Pratama Lamongan Nur'ain Suyamto, Yasinta; Rita Nataliawati; Qosim
Jurnal Media Komunikasi Ilmu Ekonomi Vol 42 No 2 (2025): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v42i2.327

Abstract

Penelitian ini bertujuan untuk menganalisis implementasi aplikasi Elektronik Pemindahbukuan (E-PBK) dalam meningkatkan efisiensi pelayanan pajak pada KPP Pratama Lamongan. Latar belakang penelitian didasarkan pada transformasi layanan administrasi perpajakan dari sistem manual ke sistem digital guna meningkatkan kecepatan, akurasi, dan kualitas pelayanan kepada wajib pajak. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap petugas pajak serta wajib pajak pengguna E-PBK. Hasil penelitian menunjukkan bahwa penerapan E-PBK mampu mempercepat proses pemindahbukuan, mengurangi beban administrasi, serta meminimalkan potensi kesalahan pencatatan melalui mekanisme digital yang terintegrasi. Sistem ini juga memberikan kemudahan akses layanan tanpa kehadiran fisik di kantor pajak, sehingga meningkatkan kenyamanan wajib pajak. Namun, masih ditemukan kendala teknis berupa stabilitas sistem dan keterbatasan pemahaman pengguna pada tahap awal penggunaan aplikasi. Penelitian ini berkontribusi dalam memberikan gambaran empiris mengenai efektivitas implementasi layanan digital perpajakan di tingkat operasional serta menjadi dasar evaluasi kebijakan peningkatan efisiensi pelayanan pajak berbasis teknologi informasi.
PERAN INSENTIF PAJAK DALAM MENINGKATKAN INVESTASI HIJAU DAN PENURUNAN EMISI KARBON: STUDI EMPIRIS DI INDONESIA Sri Yaumi; Rita Nataliawati; Mesra Berlyn Hakim; Abdul Majid
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 9 No. 1 (2026): Januari (2026) - Juni (2026)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v9i1.1490

Abstract

This study aims to analyze the role of tax incentives in encouraging green investment and reducing carbon emissions in Indonesia. The study used a descriptive qualitative approach with a systematic literature review design. Secondary data sources included green fiscal policies, official government reports, and reputable journal articles related to tax incentives, green investment, and carbon emissions from 2014–2024. The study's results indicate that since the strengthening of the green fiscal framework through the 2021 HPP Law, Presidential Regulation No. 98 of 2021 concerning the Economic Value of Carbon, and various PMKs on tax incentives, the value of green investment has increased by an average of around 21% per year, particularly in the renewable energy, low-carbon manufacturing, electric vehicles, and waste management sectors. National carbon emissions showed a moderate downward trend and a cumulative reduction of approximately 9.8 million tons of CO₂e in the 2020–2023 period. These findings confirm that tax incentives play a significant role as a fiscal instrument to accelerate the transition to a low-carbon economy.
Co-Authors Abdul Majid 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 Fikri Nur Rachman 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 Nur'ain Suyamto, Yasinta Octaviani, Cindy Prananda , Azhira Presti Belinda Priyatna, Deddy Purwanti, Ika Putri Nur Sholekha Putri Sholehah, Natasya Eka Qosim Qosim Qosim Qosim Qosim Qosim qosim qosim, qosim Rachman, Fikri Nur Rina Sulistyowati 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, - Sri Yaumi Sulistiowati, Rina Sulistyowati, Rina Sutiani Sutiani Sutiani Suyanto Tiyawati, Sulis Tri Winarsih Tri Winarsih Umar Yeni Suyanto Wiratama, Dadang Wulandari, Rezah Sofia Yaumi , Sri Yaumi, Sri Yaumi, Sri Yayu Eka Sari Yulianita Kusumawati , Feni