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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Ekuilnomi SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) International Journal of Entrepreneurship and Business Management Amnesty: Jurnal Riset Perpajakan
Galuh Tresna Murti
Telkom University , Bandung
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Energy Environmental Science Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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Pengaruh Penerapan Self Assesment System, Kualitas Pelayanan Fiskus, Pemanfaatan E-Filling Terhadap Kepatuhan Wajib Pajak Galuh Tresna Murti; Fahmi Fabiansyah
Jurnal Ekuilnomi Vol. 5 No. 2 (2023): Ekuilnomi Vol 5(2) Nov 2023
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/gr2t3y33

Abstract

Tujuan penelitian ini ialah untuk menganalisis penerapan Self Assessement System, kualitas pelayanan fiskus, pemanfaatan e-filling pada kepatuhan wajib pajak UMKM di Kantor Pelayanan Pajak Karanganyar di Jawa Tengah. Riset ini menggunakan metode kuantitatif dan menggunakan teknik pengambilan sampel non-probabilitas dengan menggunakan rumus slovin. Sebanyak 100 wajib pajak sebagai sampel penelitian, dan data dikumpulkan dengan membagikan kuesioner. Data riset dianalisis dengan menggunakan statistik deskriptif dan regresi linear berganda dan uji hipotesis dengan menggunakan IBM SPSS 26 sebagai perangkat lunak. Hasil penelitian ini ialah bahwa terdapat beberapa faktor, penerapan Self Assessement System, kualitas pelayanan fiskus, pemanfaatan e-filling memengaruhi kepatuhan wajib pajak secara parsial dan simultan
Assessing Fraud Deterrence In Private Health Clinics: Policy Implications From West Java Koenta Adji Koerniawan; Galuh Tresna Murti; Rr Sri Saraswati; Hilda Hilda
Jurnal Reviu Akuntansi dan Keuangan Vol. 14 No. 2 (2024): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v14i2.32903

Abstract

Purpose: Investigate whether the application of the Fraud Deterrence Propeller (FDP) protocol to assess the entity's maturity level in deterring fraud in privately owned health clinics can be applied, and investigate how the West Java provincial health service regulations relate to preventing fraud in health clinic providers. Methodology/approach: Using a qualitative case study approach with post-positivism philosophy. In-depth interviews with 10 key informants, as well as field observations and literature reviews, were conducted. Data is processed with QDA Miner. Findings: The FDP protocol can be applied to health clinics in Bandung to assess an entity's fraud deterrence maturity level. The dimensions of the FDP concept are used in fraud deterrence policies in the health environment of West Java Province, but are mandatory only in government-owned clinics, and do not apply to private clinics. Practical implications: Private health clinic providers understand the urgency of implementing the FDP protocol to assess fraud prevention maturity. The West Java provincial health service is considering expanding fraud deterrence regulations for private health clinics, especially the implementation of an internal control system and Fraud Control Plan (FCP) and Whistle-Blowing System. Originality/value: The novelty of this research is the use of the Fraud Deterrence Propeller (FDP) protocol in private health clinic providers.
Revolutionizing the Governance of Village-Owned Enterprises (BUMDES): SIABDes Taxion Software to Increase Transparency Adji Koerniawan, Koenta; Tresna Murti, Galuh; Urip Wardoyo, Dwi
SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Vol. 6 No. 1 (2025)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/spekta.v6i1.10703

Abstract

Background: This community service initiative inspires a brighter future by enhancing governance and financial transparency of Village-Owned Enterprises (BUMDES) in Indonesia, specifically BUMDES Patandang Cangkuang Kulon. By fostering innovation and strengthening governance, it empowers rural communities to thrive through improved management practices and technology. Contribution: The project provides a replicable model for enhancing BUMDES governance through participatory training and digital financial tools. Method: A participatory approach was used, involving needs assessment, focus group discussions, training sessions, and implementation of the SIABDes Taxion software for accounting and PPh21 tax reporting. Results: The program involved 27 participants from four BUMDES. Post-training evaluation showed an average post-test score of 82.05% and a participant satisfaction rate of 100%, indicating increased capacity in financial governance and system adoption. Conclusion: The program addressed key challenges in BUMDES financial governance. Sustained mentoring and adequate resource support remain essential for long-term success.
The Influence of The Entrepreneurial Environment And Government Support on The Performance of MSMEs in Bandung Iskamto, Dedi; Tresnamurti, Galuh; Indrajaya, Danang
International Journal of Entrepreneurship and Business  Management Vol. 3 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijebm.v3i1.969

Abstract

Entrepreneurs is an important factor in the entrepreneurial process. Entrepreneurs who are prosperous tend to continue their business, whereas entrepreneurs who are not prosperous will abandon their business. This research aims to determine the factors that influence the welfare of MSME (Micro, Small and Medium Enterprises) entrepreneurs in the city of Bandung. Entrepreneurs play a big role in improving the economy of developing countries, such as Indonesia. The research methodology used is a quantitative method where the data collective by quisenare and Smar PLS use to data calculate.. it can be concluded that Government support and the External Environment have a significant influence on MSME performance in Bandung City. Apart from that, it is known that MSME performance influences the well-being of entrepreneurs.
Functions and Reasons for the Published of Notice of Tax Assessment (SKP) and Notice of Tax Collection (STP) based on the General Provisions and Tax Procedures Law (KUP) kesia atira simanjuntak; Jelita Miguela Da Silva Martins; Try Liani; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.9768

Abstract

This study aims to explain the functions and reasons for the issuance of Notice of Tax Assessment (SKP), Notice of Tax Underpayment Assessment (SKPKB), Notice of Additional Tax Underpayment Assessment (SKPKBT), Notice of Overpayment Assessment (SKPLB), Notice of Nil Tax Assessment (SKPN) and Notice of Tax Collection (STP) based on the Law on  General Provisions and Tax Procedures (KUP). Because there are still many taxpayers who do not understand why these letters were issued and many still do not know what their function is. This study uses a qualitative approach. Data collection is done through analysis, data collection, and drawing conclusions. The results of this study indicate that all types of SKP and STP are issued because there are taxpayers who report that their tax bills have been overpaid, and there are also those who, when examined, show that there is an underpayment and there are also those who do not have the amount of tax owed. And based on the results of research Tax Collection Letters are issued to make tax bills and make bills for sanction fees in the form of fines or interest.
Obligation of Ownership of Taxpayer Identification Number (NPWP) and Taxable Entrepreneur Identification Number (NPPKP) for Taxpayers Pratiwi Pratiwi; Fadhilah Syahrani Elpriyan; Putri Putri; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10809

Abstract

In the Indonesian government, there is development that covers various aspects with the aim of realizing development, so the state requires self-assessment to register with the KPP to get NPWP and NPPKP. This research is formulated as follows: understanding of NPWP and NPPKP, sanctions for not registering NPWP, and NPWP as a means of tax administration. Sanctions for not registering NPWP and NPPKP, will result in administrative sanctions of 2% to 48%, in confinement for 6 months to 6 years, including a fine of twice the tax payable and the maximum amount of tax to be paid. As a result, sanctions can increase taxpayers' awareness of the importance of fulfilling their tax obligations.  According to Law Number 28 of 2007 Article 1 No. 6 Taxpayer Identification Number is a number given to taxpayers as a means in tax administration which is used as a personal identification or identity of taxpayers in carrying out their tax rights and obligations. Meanwhile, according to Resmi (2019) the Taxpayer Identification Number (NPWP) is a tool in tax administration that is used as a personal identification or identity of taxpayers.  
Analysis of Income Tax Article 21 Alya Sadila; Galuh Tresna Murti; Nisaul Fitri; Riska Indah Viana; Syifa Syarifah Annida Chasanah
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10810

Abstract

Income Tax Article 21 regulates withholding tax on income earned by individual taxpayers in connection with work, services, and activities. The purpose of this study is to find out the tax subject, tax object, tax withholding, and calculation of Article 21 Income Tax, and so that people who have income have a better understanding of the calculation of Article 21 Income Tax. The research method used is the qualitative research method. Based on the results of the analysis of Income Tax Article 21, it can be seen that there are different ways of calculating.
Analysis of the Tax Treatment of Inheritance Based on Laws Number 36 of 2008 Najwah Fadhilah; Galuh Tresna Murti; Najwa Salsabila Az-Zahra; Rahayu Dwi Suryaningrum
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10813

Abstract

Tax payment is a form of obligation for citizens. Income Tax Article 21 is one part of the applicable tax in Indonesia. The purpose of this study is to examine the tax treatment of inheritance calculations and compliance with the law based on Law No. 36 of 2008 concerning income tax. In this study using a qualitative approach method with bibliographical techniques. Based on the research results, it can be concluded that inherited assets are assets that are not subject to income tax (PPh) and inheritance can be categorized into 2 categories, namely tax subjects and non-tax objects. Inheritance is included as a tax subject if the inheritance has not been divided, while Inheritance in the tax object is the opposite of the tax subject. However, it can be categorized as a non-tax object if the heir has reported the Annual Income Tax Return (SPT PPh).
Terms and Conditions for Objection, Appeal And Reconsideration in the Tax Court Alya Shafadilla; Rini Dyah Puspo Sari; Sausan Qorina; Galuh Tresna Murti
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10814

Abstract

This study aims to explain the terms and conditions of objection, appeal and review. The legal remedy that can be taken by taxpayers in the event of a tax dispute is by filing an objection. if you feel dissatisfied with the results of the objection, you can proceed by filing an appeal to the tax court. In principle, the tax court's decision is final and has permanent legal force, nor can a lawsuit be filed in a general court, state administrative court, or other judicial body. However, if the disputing parties are dissatisfied with the tax court decision, it is still possible to take the last resort in the form of extraordinary legal remedies, namely by submitting a judicial review of the tax court decision to the Supreme Court.
General Income Tax Article 23 Galuh Tresna Murti; Selvia Eka Restu; Vina Aprilia Nursari; Widialestari Widialestari
Jurnal Riset Perpajakan: Amnesty Vol 6 No 1 (2023): Mei 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v6i1.10817

Abstract

This Journal discusses about Income Tax (PPh) 23. This journal use qualitative methods with the type of document study research. PPh Article 23 or PPh 23 is a type of income tax (pph) in indonesia. In short, PPh 23 is a tax that is imposed on income on capital, participation in services, prizes, interest, dividends, riyals, or prizes and awards, other than those deducted from PPh Article 21. This type of income occurs due to transactions between parties who provide income and the party receiving the income
Co-Authors Akhlaqul Abrar, Affanza Favernanda Alya Sadila Alya Shafadilla Alysha Putri Rachman Aura Yuliana W Danang Indrajaya Dedi Iskamto Fadhilah Syahrani Elpriyan Fahmi Fabiansyah Hanif Wibisono, Sultan Hilda Hilda Jelita Miguela Da Silva Martins kesia atira simanjuntak Koenta Adji Koerniawan M. Daffa Rajendra Najwa Salsabila Az-Zahra Najwah Fadhilah Nisaul Fitri Pratiwi Pratiwi Putri Putri Rahayu Dwi Suryaningrum Reynaldi Chan, Hengky Rini Dyah Puspo Sari Riska Indah Viana Rr Sri Saraswati Sausan Qorina Selvia Eka Restu Syifa Syarifah Annida Chasanah Try Liani Urip Wardoyo, Dwi Vina Aprilia Nursari Widialestari Widialestari