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ANALISIS KINERJA SISTEM PEMUNGUTAN DAN PENGAWASAN PENERIMAAN PAJAK HIBURAN DALAM ISU KENAIKAN TARIF PAJAK HIBURAN (STUDI KASUS : BAPENDA KAB. NGANJUK) Madona Yulenda; Hanif Yusuf Seputro
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14310

Abstract

This research was conducted with the aim of analyzing the entertainment tax collection and supervision system carried out by the Nganjuk Regency Bapenda, finding out the truth of the issue of increasing entertainment tax rates, and knowing the entertainment tax revenue after the latest regulations. In this study, a qualitative method with a descriptive approach is used. The data collection methods applied to this study are interviews and documentation. The results of this study explain that the issue of tax increases is true and is widely discussed. So that it triggers a change in the entertainment tax rate. The latest tariff is applied as of January 2024. As a result, entertainment tax revenue and PAD revenue before and after the change in the entertainment tax rate triggered the revenue performance, both experienced ups and downs. This is due to the level of compliance from taxpayers. The Self Assessment system is a system implemented by the Nganjuk Regency Bapenda in the entertainment tax collection process. Then the entertainment tax revenue supervision system often encounters problems caused by irresponsible taxpayers. However, the bapenda has presented a solution to overcome this problem. Keywords : Entertainment Tax, Collection System, Revenue Staffing, Tax Rate
Pelatihan Dan Pembimbingan Penyusunan Laporan Keuangan Bumdes Bunga Bangsa Desa Ponteh Kabupaten Pamekasan Alfazaki Ikbaar Hibatullah Lilik Nurul Almaidah; Deni Septiawan; Tiffany Dewi Attiqah Sari3; Alexander Anggono; Hanif Yusuf Seputro; Muhammad Asim ASy’ari; Mohammad Nizarul Alim; Tarjo
Randang Tana - Jurnal Pengabdian Masyarakat Vol 6 No 3 (2023): Randang Tana - Jurnal Pengabdian Masyarakat
Publisher : Unika Santu Paulus Ruteng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36928/jrt.v6i3.2064

Abstract

Ponteh Village area is one of the villages in Pamekasan Regency, in Ponteh Village there is a Village-Owned Enterprise (BUMDes) which is engaged in the trade sector by providing materials to help the surrounding community to grow crops. Basic accounting training and the preparation of BUMDes economic reviews are key to improving financial control capacity at the village level and to minimize the occurrence of errors in the preparation of financial statements. BUMDes as an economic entity managed with the help of village communities, plays an important role in local financial development. However, there is often a lack of knowledge and skills in terms of economic management and accounting. The research method uses a Service Learning approach. This service uses service learning because this service is collaborative between students and the community or BUMDes so that social change can be realized. This service activity has an impact on the BUMDes Bunga Bangsa management by giving a positive impression so that the Community Accounting Service runs smoothly and the BUMDes Bunga Bangsa management has understood the basic concepts and can increase their knowledge and skills in preparing financial reports.