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All Journal Jurnal Riset Akuntansi Terpadu JURNAL RISET AKUNTANSI TIRTAYASA Journal of Applied Business, Taxation and Economics Reseach Review of Accounting and Taxation

Lisa Arisa

Politeknik Piksi Input Serang

Author-ID : 5985623

Economics, Econometrics & Finance Social Sciences

Published : 6 Documents Claim Missing Document

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Articles

Machiavellianism, Social Responsibility, Fairness, and Tax Avoidance Lisa Arisa; Imam Abu Hanifah
JURNAL RISET AKUNTANSI TIRTAYASA Vol 7, No 1 (2022): April
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v7i1.14499

This study aims to examine the influence of machiavellianism, social responsibility, fairness, tax Administration, tax knowledge toward tax avoidance in Banten. The population in this study are all of manufacturing companies in Banten with finance accounting manager and tax supervisor as unit analyzed. Sample in this study are finance accounting manager and tax supervisor who worked in manufacuring companies have operated more than three years and willing to become respondent in this study. This study uses purposive sampling as sampling method. Data in this study taken by spreading questionnaires directly to the respondents. From 108 questioner which send directly to respondent. They are 75 questioners that can proceed. Data in this study analyzed by using multiple regression. Data proceeds by using SPSS version 20 software. The result of this study reveals that machiavellianism, fairness, tax administrations, knowledge of tax are significat influence tax avoidance. Meanwhile social responsibility insignificant influence the tax avoidance.

Review Of The Internal Control System Of Raw Material Inventory In Pt. Indo Sukses Sentra Usaha Lisa Arisa; Romadhon Romadhon; umroh umroh
Review of Accounting and Taxation Vol. 1 No. 01 (2022): June 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Purpose - This is where you explain ‘why’ you undertook this study. If you are presenting new or novel research, explain the problem that you have solved. If you are building upon previous research, briefly explain why you felt it was important to do so. This is your opportunity to let readers know why you chose to study this topic or problem and its relevance. Let them know what your key argument or main finding is Design/methodology/approach - This study uses a descriptive method according to sugiono is a method used to describe or analyze a research result but is not used to make broader conclusions . research was conducted or actual problems. The data collection was carried out by means of interviews, observation and documentation. Finding - The results showed that PT. Indo Sukses Sentra Usaha weak raw material inventory control through related functions, where each function has a big responsibility. As well as causing delays in achieving production targets. The raw material inventory control system in supporting the production process caused by raw material inventories that often experience vacancies so that they cannot be produced.. Originality - Inventory internal control is one of the important elements in cost control

Mechanism For Applying For Kredit Usaha Rakyat On Bank Rakyat Indonesia Deni Mulyanto; Lisa Arisa
Review of Accounting and Taxation Vol. 1 No. 02 (2022): December 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Politeknik Piksi Input Serang

Purpose - The purpose of this writing is to find out how the procedure for granting People's Business Credit and for the process of approval or rejection of People's Business Credit. Design/methodology/approach - The method used in this research is descriptive qualitative research method. The techniques used in data collection where the data sources obtained are primary and secondary data. Finding - PT. Bank Rakyat Indonesia, Tbk has procedures that must be followed in granting People's Business Loans. In addition, PT. Bank Rakyat Indonesia, Tbk also applies the precautionary principle, this aims to minimize the risk of non-performing loans which can occur at any time. In the procedure for granting credit, there needs to be good cooperation between the bank and the debtor so that the credit granting process goes well. From the results of the discussion, the Procedure for Providing People's Business Credit (KUR) Case Study at PT. Bank Rakyat Indonesia, Tbk Karangantu Serang - Banten Branch Office is in accordance with predetermined procedures and the bank has criteria in overcoming processes that occur in the procedure for granting People's Business Credit so that the credit granting process can run properly and according to procedure.. Originality -

Planning and Preparation of The Operational Budget of The Investment Service Department Lisa Arisa; Diah Yuningsih
Journal of Applied Business, Taxation and Economics Research Vol. 2 No. 5 (2023): June 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v2i5.197

The aim of this study is to describe procedure of planning and preparation operational budget on investment department in Serang City. The method used in this research is a qualitative descriptive research method. The techniques used in data collection where the data sources obtained are primary and secondary data. Serang City Investment and One-Stop Integrated Services Service As an institution or agency engaged in licensing and services, it really needs budget planning procedures, with budget planning procedures it can help minimize the occurrence of a budget preparation at the One-Stop Investment and Services Office of Serang City From the results of the discussion, the Regional Apparatus Organizational Budget Planning Procedure Case Study at the Serang City Investment and One-Stop Service Office is in accordance with established procedures so that it runs well and according to procedures.

DETERMINASI KEPATUHAN PAJAK UMKM: PERAN PEMAHAMAN, KEMUDAHAN, DAN SANKSI PERPAJAKAN Afiyah, Tatu Hayatul; Arisa, Lisa; Pratiwi, Esti Utami
JURNAL RISET AKUNTANSI TIRTAYASA Vol 9, No 2 (2024): October
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jratirtayasa.v9i2.31652

This research aims to analyze the influence of tax understanding, ease of tax payment, and tax sanctions on the tax compliance of MSME (Micro, Small, and Medium Enterprises) taxpayers in Serang City. This study uses a quantitative approach with a survey method. The research sample consists of 40 MSME respondents selected using purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS 26. The results show that tax sanctions have a significant effect on MSME taxpayer compliance, while tax understanding and ease of tax payment do not have a significant influence. These findings indicate that the implementation of strict sanctions can improve taxpayer compliance, whereas tax understanding and ease of tax payment need to be strengthened through other strategies such as more effective tax education and socialization. Therefore, more optimal policies are needed to enhance tax awareness and compliance among MSMEs in order to support sustainable tax revenue..

The Role of E-Filing Policies, Tax Sanctions, and Taxpayer Awareness in Enhancing Individual Taxpayer Compliance Pratiwi, Esti Utami; Arisa, Lisa; Ainasya, Aprilia Risma; Fazri, Edward
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.31858

This study examines the impact of e-filing policies, tax sanctions, and taxpayer awareness on individual taxpayer compliance at the East Serang Pratama Tax Service Office. Using a quantitative approach and multiple regression analysis, the research explores relationships among these factors based on primary data obtained from questionnaire surveys distributed to 60 registered individual taxpayers actively using electronic filing (e-filing). Empirical findings indicate that e-filing policies positively influence taxpayer compliance, primarily by enhancing convenience, efficiency, and transparency in tax reporting processes. The imposition of tax sanctions also demonstrates a significant positive relationship, underscoring their effectiveness as enforcement tools to ensure taxpayers adhere to regulatory standards. Furthermore, increased taxpayer awareness strongly correlates with improved compliance, reflecting the crucial role of knowledge and understanding in fostering voluntary compliance behavior. The study provides empirical evidence contributing to the existing literature on taxation compliance determinants within the Indonesian tax administration context. It highlights the importance of enhancing taxpayer education programs and continuously promoting electronic filing systems to optimize compliance. Tax authorities should further develop targeted strategies to raise taxpayer awareness, consistently apply sanctions, and simplify e-filing mechanisms, ultimately supporting higher compliance levels and achieving national revenue targets.

Co-Authors Afiyah, Tatu Hayatul Ainasya, Aprilia Risma Deni Mulyanto Diah Yuningsih Edward Fazri Imam Abu Hanifah Pratiwi, Esti Utami Pratiwi, Esti Utami Romadhon Romadhon umroh umroh

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