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All Journal Sustainable : Jurnal Akuntansi JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Mestaka: Jurnal Pengabdian Kepada Masyarakat SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT
Arifin, Rukminih
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Social Sciences Other

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TINJAUN PENERIMAAN BEA METERAI DI KANTOR WILAYAH DIREKTORAT JENDERAL PAJAK SULAWESI SELATAN, BARAT DAN TENGGARA Rahayu, Ayu; Burhan, Imron; Afifah, Nurul; Arifin, Rukminih
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.519

Abstract

Peranan Perangkat Desa Dalam Peningkatan Pajak Bumi dan Bangunan Di Desa Lembang Lohe Kecamatan Kajang Kabupaten Bulukumba Nur, A.Muh Riswandi; Burhan, Imron; Arifin, Rukminih
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 2 (2024): Jurnal Pabean Volume 6 No 2, Juli 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i2.572

Abstract

ABSTRACT The purpose of this study is to determine and analyze the role of village apparatus in improving taxpayer compliance to pay Land and Building tax in Lembang Lohe Village, Kajang District, Bulukumba Regency. The method used in this study is descriptive and interactive analysis with qualitative techniques. The data used in this study are primary and secondary data. Meanwhile, data collection techniques are carried out by means of interviews and documentation. The results of this study show that the role of village officials in improving taxpayer compliance to pay Land and Build Tax in Lembang Lohe Village, Kajang District, Bulukumba Regency has been carried out well, but the realization has not been achieved optimally and there is still a lack of public awareness of the importance of paying taxes and lack of public knowledge about taxation. Key words: Village Apparatus, PBB-P2 Taxpayer Compliance ABSTRAK Tujuan Penelitian ini adalah untuk mengetahui dan menganalisis peran perangkat Desa dalam meningkatkan kepatuhan wajib pajak untuk membayar pajak Bumi dan Bangunan di Desa Lembang Lohe Kecamatan kajang Kabupaten Bulukumba. Metode yang digunakan dalam penelitian ini adalah analisis deskriptif dan interaktif dengan teknik kualitatif. Data yang digunakan dalam penelitian ini yaitu data primer dan sekunder. Hasil penelitian ini menunjukkan bahwa peranan perangkat desa dalam meningkatkan kepatuhan wajib pajak untuk membayar Pajak Bumi dan Banguna di Desa Lembang Lohe Kecamatan Kajang Kabupaten Bulukumba telah terlaksana dengan baik, namun realisasinya belum tercapai secara optimal dan masih kurangnya kesadaran masyarakat terhadap pentingnya membayar pajak dan kurangnya pengetahuan masyarakat mengenai perpajakan. Kata kunci: Perangkat Desa, Kepatuhan Wajib Pajak PBB-P2
PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BEI Bulawan, Hilery Ade Novita Rangga; Ilham, Ilham; Ka, Veronika Sari Den; Arifin, Rukminih
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 5, No 2 (2023): Jurnal Pabean Volume 5 No 2, Juli 2023
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v5i2.426

Abstract

PELAYANAN SPT TAHUNAN BERDASARKAN PRINSIP SIPAKAINGE Syarifuddin, Safria; Sari, Sri Nirmala; Ilham, Ilham; Arifin, Rukminih; Den Ka, Veronika Sari
SWADIMAS: JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 2, No 2 (2024): SWADIMAS EDISI JULI 2024
Publisher : Institut Teknologi dan Bisnis Swadharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56486/swadimas.vol2no2.618

Abstract

The Indonesian Directorate General of Taxation, through the Regional Office for South, West, and Southeast Sulawesi, has a collaboration program with the Bosowa Polytechnic in terms of community service by establishing the Bosowa Polytechnic Tax Center with Tax Volunteer Program, which is carried out every year. Tax volunteers are a community service program for students from various universities to help taxpayers and help the tax office carry out the annual tax reporting program. Through tax volunteer activities, students are able to increase literacy in the field of taxation, especially for students of the D3 Taxation Study Program at the Bosowa Polytechnic who receive placement locations in Makassar City. Lecturers and students carry out community service by helping individual and corporate taxpayers fill out their annual tax returns. Direktorat Jenderal Pajak RI, melalui Kantor Wilayah Sulawesi Selatan, Barat, dan Tenggara, memiliki program kerja sama dengan Politeknik Bosowa dalam hal pengabdian kepada masyarakat dengan membentuk Tax Center Politeknik Bosowa dengan Program Relawan Pajak yang dilaksanakan setiap tahun. Relawan pajak merupakan program pengabdian masyarakat bagi mahasiswa dari berbagai perguruan tinggi untuk membantu wajib pajak dan membantu kantor pajak dalam melaksanakan program pelaporan pajak tahunan. Melalui kegiatan relawan pajak, mahasiswa mampu meningkatkan literasi di bidang perpajakan khususnya bagi mahasiswa Program Studi D3 Perpajakan Politeknik Bosowa yang mendapat lokasi penempatan di Kota Makassar. Dosen dan mahasiswa melakukan pengabdian kepada masyarakat dengan membantu wajib pajak orang pribadi dan badan dalam mengisi SPT tahunan.
Bussiness Development Services (BDS): Menuju Sukses Melalui Laporan Keuangan Dan Perpajakan Untuk Umkm Kota Makassar Syarifuddin, Safria; Ilham, Ilham; Arifin, Rukminih; Sari, Sri Nirmala; Denka, Veronika Sari
MESTAKA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 6 (2024): Desember 2024
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v3i6.536

Abstract

Business Development Services is a program that allows the General Directorate of Taxation to provide guidance and supervision to MSME taxpayers and their businesses to maximize awareness. Business Development Services is a private institution that operates and is involved in small and medium enterprises (SMEs), as the name implies, the BDS provider institution provides services to improve the business performance and competitiveness of MSMEs. This institution is an institutional instrument aimed at encouraging the advancement of MSMEs, not only in the least developed and developing countries, but olso in the industrialized countries. DGT involves the Pratama Tax Service Office (KPP) in implementing the BDS program directly in the regions. This allows for more personal assistance according to the needs of local MSMEs. With this program, DGT hopes to create a more inclusive tax ecosystem, where MSMEs can develop more optimally while complying with applicable tax obligations. This program is also a form of DGT's commitment to supporting national economic growth through MSME empowerment.
Analisis Persepsi Wajib Pajak Pelaku UMKM Terhadap Penerapan Peraturan Pemerintah Nomor 55 Tahun 2022 di KPP Pratama Makassar Barat S, Rahmatia; Ka, Veronika Sari Den; Arifin, Rukminih
SUSTAINABLE Vol 4 No 2 (2024): Volume 4 No 2, November 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i2.23485

Abstract

The government issued policy PP Number 55 of 2022 concerning adjustments to regulations in the field of income tax with a rate of 0.5% imposed on UMKM that have a gross turnover of more than IDR 500 million, to replace PP Number 23 of 2018 with a rate of 0.5% imposed on UMKM that have a gross turnover of less than IDR 500 million. The aim of this research is to analyze and provide an overview of the perceptions of UMKM taxpayers regarding the implementation of PP Number 55 of 2022 at KPP Pratama West Makassar in terms of tax rates, tax sanctions, tax convenience and socialization of PP Number 55 of 2022. This research is descriptive research with a quantitative approach that describes the perceptions of UMKM taxpayers regarding the implementation of PP Number 55 of 2022. Data analysis techniques use validity tests, reliability tests and descriptive data analysis. The results of the research show that the perception of UMKM taxpayers regarding Government Regulation Number 55 of 2022 in terms of tariffs, sanctions, convenience and overall tax socialization is good, and has provided understanding and convenience in paying taxes for UMKM actors.
Implementasi Kepatuhan Wajib Pajak melalui Pelaporan SPT Tahunan Orang Pribadi Syarifuddin, Safria; Ilham, Ilham; Arifin, Rukminih; Sari, Sri Nirmala; Denka, Veronika Sari; Gisda, Ardyansyah
Mestaka: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2025): Juni 2025
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v4i3.703

Abstract

This tax volunteer internship activity aims to provide real contributions to the assistance and reporting services for Individual Annual Tax Returns at the South Sulawesi Regional Kanwil DJP. With assistance and training for taxpayers related to accessing the official website of the Directorate General of Taxes (DJP), djp.online.pajak.go.id, and filling out the SPT OP. I trust that taxpayers at the South Sulawesi Kanwil DJP can enhance their awareness of income tax reporting, thereby expanding state revenue and promoting economic growth in Indonesia. Additionally, through this assistance, I aim to share knowledge with taxpayers, enabling them to report their income tax autonomously. With the presence of charge volunteers who contribute, it is expected that taxpayers at the Kanwil DJP of South Sulawesi can effectively recognize and comply with tax controls applied in Indonesia, so that it can have a positive impact on the assess economy and citizen welfare. This study gives a comprehensive insight into the collaboration between charge volunteers and officials from  the teaching, and can at that point optimize the viability of assistance and socialization activities, as well as tax education. Taxpayer compliance and e-filing mechanisms are still obstacles to submitting annual tax returns. One of the strategies for Tax Mindfulness Inclusion in Education is the charge volunteer program. Bosowa Polytechnic is actively involved in implementing this tax volunteer program through a community service program. Annual Tax Returns and Periodic Tax Returns for PPh OP.
Co-Authors Ayu Rahayu Bulawan, Hilery Ade Novita Rangga Burhan, Imron Den Ka, Veronika Sari Denka, Veronika Sari Gisda, Ardyansyah Ilham Ilham Ka, Veronika Sari Den Nur, A.Muh Riswandi Nurul Afifah S, Rahmatia Sri Nirmala Sari, Sri Nirmala Syarifuddin, Safria