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All Journal Jurnal Akuntansi dan Pajak International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Journal of Innovation Research and Knowledge Media Riset Akuntansi Auditing & Informasi Indonesian Journal of Applied Accounting and Finance FISCAL: Jurnal Akuntansi dan Perpajakan
Meka Sabilla Salim
Sekolah Vokasi, Universitas Sebelas Maret
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PEMAHAMAN WAJIB PAJAK UMKM TERHADAP INSENTIF PERPAJAKAN DI MASA PANDEMI COVID TAHUN 2020 Hanung Triatmoko; Sri Suranta; Juliati Juliati; Trisninik Ratih Wulandari; Renata Zoraifi; Saktiana Rizki Endiramurti; Meka Sabilla Salim
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3713

Abstract

This study aims to analyze the understanding of taxpayers of Micro, Small and Medium Enterprises (MSMEs) in the Karisidenan Surakarta area of the taxes provided by the government during the pandemic. Taxes have a regular end function, which means that taxes have a function to regulate the order of people's lives. Covid has resulted in a lot of MSMEs caused by the pandemic that the implementation of Large-Scale Social Restrictions (PSBB) in most areas in Indonesia, causing a decrease in people's purchasing power, especially for MSMEs which are the pillars of the Indonesian economy and contribute to GDP and employment. As a result, the government is considering policies that can be taken to support the sustainability of MSMEs so that the economy can continue to survive during the covid pandemic. One of the policy steps implemented was to provide tax incentives during the COVID-19 pandemic, namely the issuance of Minister of Finance Regulation (PMK) Number 44 of 2020 which was later revoked and replaced with PMK No. 86 of 2020 and lastly changed to PMK No. 110 of 2020. However, data that there are still many MSME actors who have not utilized or conducted this tax exhibition, it is necessary to dig deeper into the understanding of MSME actors towards taxes during the 2020 covid Keywords : MSMEs, Covid Pandemic, Tax Incentives
A REVIEW OF TAXPAYER SUPERVISION IN EXPLORING SME'S POTENTIAL TAX INCOME TO INCREASE NATIONAL TAX REVENUE IN 2022 ( case study of KPP Pratama Boyolali) Raymundo Patria Hayu Sasmita; Elisha Viviana Kusuma Atmaja; Meka Sabilla Salim; Asaprima Putra Karunia
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 7, No 4 (2023): IJEBAR, Vol. 7 Issue 4, December 2023
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v7i4.10950

Abstract

This study aims to determine the process of activities, contributions, and obstacles as well as efforts that have been taken in supervisory activities in an effort to explore the potential of SME Final Income Tax in 2021 and 2022 at KPP Pratama Boyolali. The results of this study are that there are differences in supervisory activities in an effort to explore the potential of MSME Final PPh at KPP Pratama Boyolali and SE-05/PJ/2022 regarding monitoring of taxpayer compliance, the results of exploring the potential of the business sector contribute greatly to total MSME Final Income Tax receipts but are less contributed to the total revenue at KPP Pratama Boyolali. These monitoring activities are inseparable from obstacles or obstacles, but KPP Pratama Boyolali has made efforts to overcome the obstacles or obstacles that occur.
PENDAMPINGAN PELAPORAN KEUANGAN BERBASIS APLIKASI KEUANGAN BAGI PELAKU UMKM Asaprima Putra Karunia; Hanung Triatmoko; Sri Suranta; Trisninik Ratih Wulandari; Juliati Juliati; Meka Sabilla Salim; Saktiana Rizki Endiramurti; Nur Chayati
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 1 (2023): BUDIMAS : VOL. 5, NO.1, 2023
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i1.7023

Abstract

Pengabdian ini dilakukan bekerjasama dengan Komunitas Solo Kuliner Solocool yang merupakan salah satu komunitas yang mewadahi UMKM kuliner di Karisidenan Surakarta. Hal ini dilakukan karena banyaknya UMKM yang belum memahami cara penghitungan tarif perpajakan yang tepat untuk usahanya. Oleh karena itu, pendampingan ini diharapkan dapat memberikan edukasi mengenai proses pelaporan keuangan dengan berbasis aplikasi keuangan sederhana, sehingga setiap UMKM memiliki pembukuan yang tepat sebagai dasar perhitungan tarif pajak. Tim Pengabdi akan melakukan pendampingan terhadap 24 UMKM yang telah tergabung dalam Komunitas Solo Kuliner Socool. 24 UMKM tersebut merupakan UMKM yang dimiliki perseorangan yang juga sebagai karyawan dan UMKM yang dimiliki perseorangan nonkaryawan. Pendampingan ini merupakan tahap kelanjutan dari pendampingan pada tahun sebelumnya. Pada pendampingan tahun ini akan berfokus dengan penggunaan aplikasi keuangan secara sederhana agar dapat menyajikan laporan keuangan secara tepat, sehingga dapat dilakukan perhitungan tarif pajak sesuai aturan yang berlaku. Aplikasi keuangan ini dimulai dari pencatatan neraca awal, kemudian dilanjutkan dengan pencatatan seluruh transaksi, posting buku besar dan berakhir dengan penyajian laporan keuangan yang sederhana bagi UMKM.
SEMINAR DAN PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI RS PKU MUHAMMADIYAH SURAKARTA Saktiana Rizki Endiramurti; Asaprima putra Karunia; Hanung Triatmoko; Meka Sabilla Salim; Nur Chayati; Trisninik Ratih Wulandari; Fahmi Setiadi; Juliati Juliati; Sri Suranta
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i1.11126

Abstract

Kegiatan pengabdian ini dilakukan dengan menggandeng Kanwil DJP Jateng II, untuk melakukan seminar dan pendampingan pengisian SPT kepada karyawan RS PKU Muhammadiyah Surakarta. Kegiatan ini dilakukan karena masih ada karyawan yang dalam melakukan pengisian SPT hanya memindahkan angka dari bukti potong yang diterima, tanpa mengisi daftar harta dan penghasilan lain yang mungkin diterima. Pengisian SPT seperti ini tentu tidak sesuai dengan aturan perpajakan yang berlaku. Kegiatan pengabdian ini mampu mendampingi 27 orang karyawan dalam melakukan pengisian SPT, validasi NIK, dan pemadanan data pada situs DJP online. Kegiatan ini mampu mengatasi berbagai kendala yang munkin muncul ketika melakukan pengisian SPT di web DJP online.
Analysis of the Application of Tapping Box as an Effort to Monitor Restaurant Tax Revenue in Sukoharjo Regency Afifah Mirna Noviyanti; Hanung Triatmoko; Trisninik Ratih Wulandari; Meka Sabilla Salim
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 1 No. 2 (2022): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v1i2.335

Abstract

This study aims at investigating the implementation of Tapping Box to monitor restaurant tax revenue, its effect, and its contribution to the Regional Original Revenue (Pendapatan Asli Daerah/PAD) in Sukoharjo Regency in 2018-2021, as well as the challenges and strategies in applying the Tapping Box to optimize the tax collection. This study was carried out using a descriptive, qualitative method. The data were gathered using interviews, observation, and literature review. The primary data were sourced from interviews while secondary data were obtained from the Regional Employment Agency (Badan Kepegawaian Daerah/BKD) of Sukoharjo Regency. The results of this study have indicated that the BKD of Sukoharjo Regency can realize a very high level of effectiveness. However, the Tapping Box application as an effort to monitor restaurant tax revenue has not been optimal so it has not given a significant contribution to the tax revenue. This study recommends that the BKD of Sukoharjo Regency carry out socialization and development programs, conduct tax gatherings, give rewards and sanctions, and increase the number of officers.
WHAT DETERMINES THE TAX EVASION INTENTION OF TAXPAYERS? AN EMPIRICAL EVIDENCE FROM INDONESIA Chayati, Nur; Triatmoko, Hanung; Ratih Wulandari, Trisninik; Sabilla Salim, Meka; Rizki Endiramurti, Saktiana
Media Riset Akuntansi, Auditing & Informasi Vol. 24 No. 2 (2024): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v24i2.18583

Abstract

This study examines how taxpayer egoism affects the relationship between tax evasion intention and its determinants. Tax evasion intentions are assessed both as a composite variable and a latent variable. This study evaluates the direct relationship between attitude, subjective norm, & perceived behavioral control on tax evasion intentions. Furthermore, this study used taxpayer egoism as a mediating variable. All variables used are in accordance with the perspective of the Theory of Planned Behavior. This research uses Ordinary Least Square (OLS) using SPSS and Partial Least Square using smartPLS to examine the mediation between the independent variable and the dependent variable. The results showed that taxpayer egoism has a positive effect on tax evasion intentions. This result is consistent with OLS Results that show the positive effect of taxpayer egoism on tax evasion intention. The direct effect of all seven determinants of tax evasion intention on tax evasion intention is statistically significant. Moreover, all seven factors that determine the intention to engage in tax evasion have a statistically significant effect on tax evasion intention through the phenomenon of taxpayer egoism.
ANALISIS PEMAHAMAN WAJIB PAJAK UMKM TERHADAP INSENTIF PERPAJAKAN DI MASA PANDEMI COVID TAHUN 2020 Hanung Triatmoko; Sri Suranta; Juliati Juliati; Trisninik Ratih Wulandari; Renata Zoraifi; Saktiana Rizki Endiramurti; Meka Sabilla Salim
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.3713

Abstract

This study aims to analyze the understanding of taxpayers of Micro, Small and Medium Enterprises (MSMEs) in the Karisidenan Surakarta area of the taxes provided by the government during the pandemic. Taxes have a regular end function, which means that taxes have a function to regulate the order of people's lives. Covid has resulted in a lot of MSMEs caused by the pandemic that the implementation of Large-Scale Social Restrictions (PSBB) in most areas in Indonesia, causing a decrease in people's purchasing power, especially for MSMEs which are the pillars of the Indonesian economy and contribute to GDP and employment. As a result, the government is considering policies that can be taken to support the sustainability of MSMEs so that the economy can continue to survive during the covid pandemic. One of the policy steps implemented was to provide tax incentives during the COVID-19 pandemic, namely the issuance of Minister of Finance Regulation (PMK) Number 44 of 2020 which was later revoked and replaced with PMK No. 86 of 2020 and lastly changed to PMK No. 110 of 2020. However, data that there are still many MSME actors who have not utilized or conducted this tax exhibition, it is necessary to dig deeper into the understanding of MSME actors towards taxes during the 2020 covid Keywords : MSMEs, Covid Pandemic, Tax Incentives
Perbedaan Perhitungan Pajak Penghasilan Pasal 21 Dokter Sebagai Karyawan Tetap dan Dokter Sebagai Tenaga Ahli Wira Afsari Wanandhita; Asaprima Putra Karunia; Trisninik Ratih Wulandari; Meka Sabilla Salim
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.5989

Abstract

The purpose of this research is done to find out how the differences in the calculation of income tax 21 from doctors as permanent employees and doctors as experts. Another goal is to find out which is more profitable for doctors in determining employment status. This analysis was carried out by comparing the applicable regulations and practices carried out by PT.A. The quantitative data obtained were processed by descriptive analysis. The results of this analysis are differences in the tax basis, the components of income, and the use of non-taxable income as a deduction from gross income. The conclusion obtained for the sample of dr. DC is more profitable to use permanent employee status, dr. TY is more profitable with expert status, and dr. BB is more profitable with permanent employee status. Keywords : Income Tax 21, Doctor, Permanent Employee, Expert.
Mekanisme Pemungutan dan Pengenaan Pajak Penghasilan Pasal 21 dengan Berlakunya PMK 168 Tahun 2023 Triatmoko, Hanung; Karunia, Asaprima Putra; Endiramurti, Saktiana Rizki; Salim, Meka Sabilla
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.15509

Abstract

This research aims to determine the impact of implementing PMK 168 of 2023 for employees who receive income and for employers. The research method used is a quantitative method. The analysis technique was carried out by simulating the calculation of PPh article 21 before and after the implementation of PMK 168 in 2023. The results of the research showed that the implementation of the calculation of PPh article 21 using TER did not affect the total PPh21 burden on employees but did affect the monthly revenue pattern. The impact for employers is the possibility of having to refund PPh 21 employees who are overpaid.
Analisis Pengendalian Persediaan Barang Fast Moving Dan Efisiensinya Dengan Menggunakan Metode Economic Order Quantity (EOQ): Studi Kasus Pada CV. X Ayu Lupita Siva Alicia; Asaprima Putra Karunia; Meka Sabilla Salim; Nur Chayati
FISCAL: Jurnal Akuntansi dan Perpajakan Vol. 2 No. 1 (2024): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v2i1.17854

Abstract

In retail companies, inventory is an important component for the operation of the company. The purpose of this research is done to find out the inventory control system carried out by the company, inventory control analysis CV. X with the EOQ method, knowing the economical inventory cost and optimum purchase frequency with the EOQ method, and knowing the amount of safety stock and when will be reordered (reorder point) inventory items on CV. X. The type of research used is quantitative research with a descriptive approach. This analysis is carried out by comparing inventory control policies implemented by companies and inventory control using the EOQ method. The results of this research show that inventory control with the EOQ method can save total inventory costs of Rp 45,333,016 or 56% more efficient when compared to total inventory costs using company policies. In addition, the use of the EOQ method can produce optimal quantity and frequency of purchases as well as the application of safety stock and reorder points. 
Co-Authors Afifah Mirna Noviyanti Atmaja, Elisha Viviana Kusuma Ayu Lupita Siva Alicia Dokza Equaristo Elisha Viviana Kusuma Atmaja Endiramurti, Saktiana Rizki Fahmi Setiadi Hanung Triatmoko Juliati Juliati Juliati Juliati Juliati, Juliati Karunia, Asaprima Putra Nur Chayati Nur Chayati Nur Chayati Ratih Wulandari, Trisninik Raymundo Patria Hayu Sasmita Renata Zoraifi Rizki Endiramurti, Saktiana Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Sasmita, Raymundo Patria Hayu Setiadi, Fahmi Sri Suranta Sri Suranta Sri Suranta, Sri Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari, Trisninik Ratih Wira Afsari Wanandhita