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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting Batara Wisnu : Indonesian Journal of Community Services Jurnal Pajak Vokasi (JUPASI)
Indriani Rahayu NingTyas
Institut Ilmu Sosial dan Manajemen STIAMI
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4) Dian Wahyudin; Indriani Rahayuning Tyas; Anwar Atmojo; Iin Andrayanti; Faizah Julina
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.833 KB) | DOI: 10.52728/ijtc.v3i3.501

Abstract

The level of formal taxpayer compliance is still not satisfactory if it is associated with the self-assessment system because there are still quite high gaps. For this reason, it is necessary to carry out a tax audit as a supervisory measure. Through the audit, it is hoped that it will increase the awareness of taxpayers to fulfil their tax obligations and increase tax revenues. This study uses a descriptive qualitative approach with the type of case study. The author uses a target approach, a source approach and a process approach to analyse the effectiveness of tax audits as an act of supervising the self-assessment system and supporting tax revenue. The results of the study indicate that the tax audit is quite effective as an act of monitoring the self-assessment system. This is evidenced by a change in the behaviour of the taxpayers who have been audited. However, it is not effective enough to support tax revenue. The inhibiting factors include the amount of data that must be processed and analysed, facilities and infrastructure with limited capabilities. Efforts have been made to provide infrastructure, especially computers, which can process and analyse large amounts of data quickly, optimize data from internal parties and anticipate field inspections using zoom and being more selective.
SOSIALISASI BAHAYA PERGAULAN BEBAS DI ERA GENERASI Z PADA USIA 17-20 TAHUN DI RT 03/RW04 MARGAJAYA - BEKASI SELATAN, KOTA BEKASI Indriani Rahayu NingTyas; Dian Wahyudin; Faizah Julina; Renisya Ayu Utami; Ambarwati Ambarwati
Batara Wisnu : Indonesian Journal of Community Services Vol. 3 No. 3 (2023): Batara Wisnu | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/bw.v3i3.228

Abstract

Promiscuity can have a negative impact on the psychological and emotional well-being of individuals, increase the risk of spreading sexually transmitted diseases, and damage moral values ??in society. These findings highlight the need for an active role for families, education and society in forming awareness of the dangers of promiscuity and encouraging more socially responsible and healthy behavior. This Community Service aims to educate about the dangers of promiscuity for teenagers in the surrounding environment. Socialization of the Dangers of Promiscuity at the age of 17 to 20 years, especially in the context of Generation Z who live in the era of digital and globalization. Socialization regarding the dangers of this free behavior is considered important to understand teenagers about the negative consequences that may arise from their life choices. The research method involved surveys and interviews to collect data from a Generation Z sample spanning a defined age group. Data analysis was carried out to identify behavioral patterns, driving factors, and the social and psychological impacts of promiscuity among teenagers. It is hoped that the findings of this research will provide a deeper insight into the urgency of socializing the dangers of promiscuity and designing more effective strategies to prevent and overcome this phenomenon in the context of Generation Z.
Mekanisme Pelaksanaan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap CV Djanti Medika di Bekasi Pada Tahun 2021 NingTyas, Indriani Rahayu; Utami, Noviandari Sari; Agustina, Dwi
Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v5i2.4096

Abstract

Government regulation number 23 of 2018 which is an amendment to government regulation number 46 of 2013 focuses on research on corporate taxpayers CV Djanti Medika in Bekasi in 2021 regarding tariff changes. The purpose of this observation is to find out the implementation of government regulations CV Djanti Medika for the 2021 period starting from calculation, deposit, and reporting based on the applicable Tax Regulations.The legal basis for Government Regulation number 23 of 2018, Minister of Finance Regulation number 99/PMK.03/2018, and Article 3 paragraph (3) letter c UU KUP. The method used is a qualitative method, data collection techniques by observation and interviews with employees of the tax consultant CV Djanti Medika. The results of observations that occurred at CV Djanti Medika in 2021 were that there was an administrative fine of 2% due to delays in reporting every month. The results obtained in the implementation of government regulation No. 23 of 2018 are not fully in accordance with the applicable laws and regulations.
Realisasi Penerimaan Pajak Pertambahan Nilai Kegiatan Membangun Sendiri (PPN KMS) pada Kantor Pelayanan Pajak Pratama Jakarta Pademangan Tahun 2023 Syarif Hidayat, Kurniawan; NingTyas, Indriani Rahayu
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 1: Juni 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i1.4818

Abstract

(Realisation of Value Added Tax Revenue from Self-Construction Activities (PPN KMS) at the Jakarta Pademangan Tax Office in 2023) VAT on Self-Building Activities (KMS) is a tax imposed on Taxpayers who carry out building activities, both new buildings and expansions of old buildings, which are carried out not in business activities or work by individuals or bodies whose results are used by themselves or used by other parties. The objectives to be achieved in this writing are to find out how the KMS VAT Receipt is at the Jakarta Pademangan Pratama Tax Office in 2023. What efforts have been made so that the KMS VAT revenue target is achieved and to find out what factors are obstacles and how to deal with these obstacles. Abstrak PPN Kegiatan Membangun Sendiri (KMS) merupakan pajak yang dikenakan kepada Wajib Pajak yang melakukan kegiatan membuat bangunan, baik bangunan baru maupun perluasan bangunan lama, yang dilakukan tidak dalam kegiatan usaha atau pekerjaan oleh orang pribadi atau badan yang hasilnya digunakan sendiri atau digunakan pihak lain. Tujuan yang ingin dicapai dalam penulisan ini adalah untuk mengetahui bagaimana Penerimaan PPN KMS pada KPP Pratama Jakarta Pademangan Tahun 2023. Apa saja upaya yang dilaksanakan agar target penerimaan PPN KMS tercapai dan untuk mengetahui faktor apa saja yang menjadi hambatan serta bagaimana upaya menghadapi hambatan tersebut.
Co-Authors Ambarwati Ambarwati Anwar Atmojo Dian Wahyudin Dwi Agustina Faizah Julina Iin Andrayanti Renisya Ayu Utami Syarif Hidayat, Kurniawan Utami, Noviandari Sari