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All Journal JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Review Pendidikan dan Pengajaran (JRPP) JIHAD : Jurnal Ilmu Hukum dan Administrasi PRIMER: Jurnal Ilmiah Multidisiplin
Rahmaniar, Ani
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The Influence of Tax Knowledge, Taxpayer Awareness on MSME Taxpayer Compliance in Cileungsi District Wicaksono, Daniar Puspita; Mulyani, Sri; Rahmaniar, Ani
JIHAD : Jurnal Ilmu Hukum dan Administrasi Vol 6, No 3 (2024): JIHAD : Jurnal Ilmu Hukum Dan Administrasi
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jihad.v6i3.7429

Abstract

This study aims to examine the influence of tax knowledge and taxpayer awareness on the compliance of taxpayers of MSME actors in Cileungsi District. The object of this research is Individual Taxpayers who run businesses that are included in the category of Micro, Small, and Medium Enterprises (MSMEs) and are registered at KPP Pratama Cileungsi. The population in this study is 711 micro, small and medium entrepreneurs, the sample in this study is 88 respondents. Hypothesis testing uses multiple regression analysis. Data analysis using spss version 26. The results of this study are (1) The results of this study show that tax knowledge has a positive influence on the compliance of MSME taxpayers in the region, (2) The results of this study show that Taxpayer Awareness has a positive influence on the compliance of MSME taxpayers in Cileungsi District. And the results of the hypothesis test show that the significant level of F has a value less than α or that the Fcount is greater than the Ftable. It can be concluded that tax knowledge and awareness of tax payment obligations have a significant influence on the compliance of MSME taxpayers in Cileungsi District.
ANALISIS REALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI DESA CICADAS KECAMATAN GUNUNG PUTRI Abdilah, Abdilah; Fauziah, Siti Nur; Rahmaniar, Ani; Irawan, Pristanto Ria
PRIMER : Jurnal Ilmiah Multidisiplin Vol. 1 No. 5 (2023): PRIMER : Jurnal Ilmiah Multidisiplin, Oktober 2023
Publisher : LPPM Institut Teknologi Dan Kesehatan Aspirasi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini dimaksudkan untuk menganalisis realisasi penerimaan pajak bumi dan bangunan perdesaan dan perkotaan di desa Cicadas kecamatan Gunung putri yang tidak pernah mencapai target pada tahun 2020 sampai dengan 2022. Penelitian ini menggunakan metode analisis deskriptif kualitatif. Teknik pengumpulan data yang digunakan yaitu teknik wawancara, observasi dan teknik dokumentasi. Hasil penelitian menunjukkan bahwa realisasi penerimaan pajak bumi dan bangunan perdesaan dan perkotaan pada tahun 2020 sampai dengan 2022 belum mencapai target yang telah ditetapkan, kurangnya kesadaran wajib pajak dalam membayar pajak, adanya wajib pajak yang tidak tinggal di tempat dan kurangnya sosialisasi kepada wajib pajak. Upaya yang dilakukan agar realisasi dapat mencapai target dengan melakukan sosialisasi kepada masyarakat, meningkatkan pelayanan dan berupaya efektif dalam melakukan pemeriksaan, pendataan, dan pemungutan pajak.
The Effect of Book Tax Differences on Profit Growth (Empirical Study of Food and Beverage Companies Listed on the Indonesian Stock Exchange for the 2019-2023 Period) Makmur, Aliya Nuraini; Mulyani, Sri; Rahmaniar, Ani
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 4 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i4.7432

Abstract

This research aims to analyze the effect of temporary differences on profit growth. The object of this research is food and beverage companies listed on the Indonesian Stock Exchange (BEI), with an observation period of 2019-2023. The data used in this research is based on annual financial reports obtained via the website www.idx.co.id The sampling method uses purposive sampling and the data analysis method uses quantitative analysis. As for the techniques used to test the accuracy of the data, the author uses classic assumption tests, namely normality test, heteroscedasticity test, autocorrelation test, multicollinearity test, multiple regression analysis. Correlation coefficient analysis, determination analysis, t test analysis and F test analysis. Using the SPSS 26 application. The test results for the Temporary Difference variable determined the calculated t value of 0.818 and a significant 0.417. so it can be calculated that the calculated t value < t table (0.818 < 1.669) and is significant 0.417 > 0.05. So it can be concluded that temporary differences have no effect on profit growth. The test results for the Permanent Difference variable found a calculated t value of 0.886 and a significant 0.380. so it can be calculated that the calculated t value < t table (0.886 < 1.669) and the significance is 0.380 < 0.05. So it can be concluded that permanent differences have no effect on profit growth. The results of this research show the results of simultaneous testing for the variables of temporary differences and permanent differences in finding a calculated f value of 0.812 and a significant 0.450. so it can be calculated that the calculated f value < f table (0.812 < 0.450) and is significant 0.450 > 0.05. So it can be concluded that temporary differences and permanent differences do not simultaneously influence profit growth.
The Influence of Tax Knowledge and Socialization Factors on Awareness of Tax Obligations in the Micro, Small and Medium Enterprises (MSME) Sector Case study on Micro, Small and Medium Enterprises (MSMEs) in Cileungsi in 2023 Budiwijaya, Nia Wilis; Abdillah, Abdillah; Rahmaniar, Ani
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 2 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Maret)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i2.6512

Abstract

The main aim of this research is to analyze and find out whether knowledge and socialization of taxation have an effect on awareness of tax obligations in the micro, small and medium enterprise (MSME) sector in the Cileungsi area. This research uses a quantitative analysis method with a sampling technique using non-probability sampling with a voluntary sampling method. The sample obtained in this research was 102 respondents with data collection using the questionnaire method. The data analysis technique used in this research uses Structural Equation Modeling (SEM) analysis based on Partial Least Square (PLS) using the SmartPLS 4.0 analysis tool. The results of this research data show that there is an influence that supports tax knowledge on increasing tax awareness, this is shown in the path coefficient value (0.438) and p-value (0.000 < 0.05). As well as the influence that supports tax socialization on increasing tax awareness, this is shown in the path coefficient (0.383) and p-value (0.000 < 0.05).
Analysis of Tariff Calculation, Payment and Reporting of Value Added Tax (VAT) (Case Study of PT. GoTo Gojek Tokopedia TBK Listed on the Indonesia Stock Exchange for the 2021-2022 Period) Sari, Indah Puspita; Rahmaniar, Ani
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 8, No 4 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (November)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v8i4.7450

Abstract

Value-added tax. On April 1 2022, the government officially increased the single tax rate for Value Added Tax (VAT) by 1% from previously 10% to 11%. Tax reporting made by the company is fully in accordance with applicable laws and regulations, in other words sales are maintained well. The purpose of this research is to determine the analysis of calculating, depositing and reporting value added tax (VAT) (case study PT. Goto Gojek Tokopedia Tbk). The method used in this research is descriptive quantitative, with the calculation object including details of input VAT and details of output VAT, depositing and reporting value added tax to the company. The data used in the research uses secondary data sourced from the BEI website (www.idx.com). PT. GoTo Gojek Tokopedia Tbk 2021-2022 to find out VAT calculations, deposits and reporting. The results of this research indicate that PT GoTo Gojek Tokopedia Tbk has carried out calculations, deposits and reporting of value added tax in accordance with tax standards and applicable laws and regulations.
EVALUASI KEPATUHAN PAJAK DAN DAMPAKNYA TERHADAP NILAI PERUSAHAAN PADA SEKTOR PERBANKAN DI BEI PERIODE 2021-2023 Sundari, Rizka Merlina; Abdillah, Abdillah; Rahmaniar, Ani
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 4 (2024): Special Issue Vol. 7 No. 4 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i4.36851

Abstract

Pajak merupakan salah satu sumber pendapatan negara yang sangat penting dalam pembiayaan pembangunan dan penyediaan layanan publik dan dalam konteks sektor perbankan, kepatuhan terhadap kewajiban perpajakan tidak hanya menjadi aspek kepatuhan hukum semata, tetapi juga berperan strategis dalam menjaga kesehatan dan stabilitas keuangan perusahaan. Situasi seperti ini pada kepatuhan pajak dapat menjadi indikator penting untuk mengukur integritas dan efisiensi operasional bank. Penelitian ini bertujuan menganalisis tingkat kepatuhan pajak di sektor perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023 dan dampak kepatuhan pajak terhadap nilai perusahaan di sektor perbankan yang diukur melalui indikator kinerja keuangan seperti return on assets (ROA), return on equity (ROE), dan nilai pasar saham selama periode 2021-2023. Metode penelitian menggunakan desain kuantitatif dengan pendekatan deskriptif dan kausal. teknik pengumpulan data yang digunakan dalam penelitian ini adalah pengumpulan data sekunder berupa laporan keuangan tahunan bank, laporan perpajakan bank, data pasar saham dan publikasi resmi dan dokumen regulasi. Analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif untuk mendeskripsikan dan gambaran tentang distribusi frekuensi variabel-variabel dalam penelitian ini, nilai maksimum, minimum, rata-rata (mean), standar deviasi.Selanjutnya pengujian asumsi klasik dan pengujian hipotesis dengan cara pengujian koefisien determinasi, uji-t dan uji-F.
Co-Authors Abdilah, Abdilah Abdillah Abdillah Budiwijaya, Nia Wilis Fauziah, Siti Nur Indah Puspita Sari, Indah Puspita Irawan, Pristanto Ria Makmur, Aliya Nuraini Sri Mulyani Sundari, Rizka Merlina Wicaksono, Daniar Puspita