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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) MOVE: Journal of Community Service and Engagement JURDIASRA Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Selly Anggraeni Haryono
Universitas Sultan Ageng Tirtayasa
Humanities Economics, Econometrics & Finance Education Other

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Income Tax Article 21 Receipt Before and After the Implementation of Tax Incentives for Permanent Employees During the Pandemic of Covid-19 Intan Puspanita; Asih Machfuzhoh; Hulmah; Selly Anggraeni Haryono
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

The purpose of this Final Project Report research is to find out the Level of Article 21 Income Tax Acceptance Before and After the Existence of Tax Incentives for Permanent Employees During the Covid-19 Pandemic at the Cilegon Primary Tax Service Office. The method used is the descriptive method. Sources of data come from observations and interviews obtained from the Cilegon Primary Tax Service Office. The results of this study show that the level of income tax revenue under Article 21 after tax incentives, especially in 2020 and 2021, has decreased and has not even reached the target set. The Covid-19 pandemic has limited human activity which has had an impact on the decline in the economy in Indonesia, thus reducing revenue from Article 21 Income Tax. Efforts made by KPP Pratama Cilegon in increasing tax revenues include holding tax classes, conducting socialization, conducting counseling, and applying tax sanctions.
Socialization of Taxes and Financial Reporting to MSME Bazar Participants Refi Pratiwi; Intan Puspanita; Asih Machfuzhoh; Selly Anggraeni Haryono
MOVE: Journal of Community Service and Engagement Vol. 3 No. 2 (2023): November 2023
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v3i2.273

Abstract

MSMEs have the potential to improve the implementation of their tax obligations. However, due to weak access to information by MSMEs, in general they do not necessarily understand and comprehend the benefits of fulfilling tax obligations. In the bazaar activity, which was attended by 37 students, some of the teams were business people who actually had businesses while studying, the team assistants and lecturers socialized the importance of taxes to entrepreneurs, they were given an understanding of taxation since they were in college and not only got the theory but in practice these business people were the ones who dominated by students must understand. The process of how business actors get a NPWP which will change their tax identity using a Resident Identity Card. Not only understanding taxation, but in this activity students and business people are also asked to understand the financial reports that must be made after the activity is completed.This activity was carried out at a bazaar event with 37 teams taking part in this activity consisting of 3 students. The aim of this service is to provide an understanding of taxation and financial reports. Business people understand taxation and financial reports.
Analisis Penagihan Pajak Pada Penerimaan Pajak Di Kantor Pelayanan Pajak Pratama Cilegon Maulida Kusumawati; Mulyanah; Intan Puspanita; Selly Anggraeni Haryono
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 1 (2025): Juni
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i1.537

Abstract

The purpose of this study is to find out and analyse the effectiveness and the tax contribution of tax collection to the tax revenues at KPP Pratama Cilegon. This study uses a descriptive method with data collection techniques in the form of interviews, observation, and documentation. The data analysis technique used is descriptive data analysis. The data that used of this study is the data of tax collection with the issuance process of warning letters, distress warrant and confiscation letter in 2021-2023 at KPP Pratama Cilegon. The results of this study find that tax collection at KPP Pratama Cilegon has been accordance with the applicable laws and regulations. The effectiveness of the tax collections for year 2021 and 2022 is classified as quite effective, while 2023 is classified as less effective. The contribution of tax collection to tax revenues at KPP Pratama Cilegon in 2021-2023 is very low. As recommendation to maximize the tax collection, KPP Pratama Cilegon needs to collaborate with other parties, conduct the socialization activities, increase the bailiff of state receivables, and strengthen the awareness of taxpayers regarding to tax avoidance.
Pemanfaatan Teknologi Digital dalam Administrasi Perpajakan bagi Pelaku UMKM Willy Nurhayadi; Intan Puspanita; Ayu Noorida Soerono; Mulyanah Mulyanah; Mazda Eko Sri Tjahjono; Asih Machfuzhoh; Selly Anggraeni Haryono; Refi Pratiwi; Anistya Vinta Desi; Vierina Clyde
Jurnal Abdi Masyarakat Nusantara Vol. 4 No. 1 (2026): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2026
Publisher : Ikatan Cendekiawan Muda Akuntansi

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Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini dilaksanakan di Desa Sindangheula, Kecamatan Pabuaran, Kabupaten Serang, dengan mengusung tema "Pemanfaatan Teknologi Digital dalam Administrasi Perpajakan bagi Pelaku UMKM". Tujuan utama dari kegiatan ini adalah untuk memberikan edukasi dan pendampingan kepada pelaku UMKM agar mampu memanfaatkan teknologi digital dalam pengelolaan kewajiban perpajakan mereka secara mandiri dan efisien. Kegiatan ini dilatarbelakangi oleh rendahnya literasi digital dan pemahaman perpajakan di kalangan pelaku usaha kecil di wilayah pedesaan. Bertempat di Kantor Desa Sindangheula, kegiatan ini menghadirkan Kepala Desa serta Penyuluh Pajak dari KPP Pratama Kota Serang sebagai narasumber. Metode pelaksanaan meliputi penyuluhan aplikasi perpajakan seperti e-Filing dan e-Billing, serta diskusi interaktif. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman peserta terhadap proses pelaporan dan pembayaran pajak secara daring. Selain itu, peserta menunjukkan antusiasme tinggi untuk menerapkan teknologi digital dalam operasional usaha mereka. Kegiatan ini diharapkan dapat menjadi katalisator dalam membentuk ekosistem UMKM yang taat pajak, adaptif terhadap teknologi, dan berdaya saing tinggi di era digital.
Co-Authors Anistya Vinta Desi Asih Machfuzhoh Ayu Noorida Soerono Clyde, Vierina Hulmah Intan Puspanita Maulida Kusumawati Mazda Eko Sri Tjahjono Mulyanah Mulyanah Refi Pratiwi Willy Nurhayadi