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All Journal Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Jurnal Akuntansi
Khy'sh Nusri Leapatra Chamalinda
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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Modernization of Tax Administration Through The Implementation of Tapping Boxes In An Effort To Optimize Tax Compliance Khy'sh Nusri Leapatra Chamalinda; Intan Putri Rismadhani
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 2 (2024): Jurnal Pajak dan Keuangan Negara : Maret 2024
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i2.2407

Abstract

The presence of modernization of tax administration to improve services and increase tax compliance. This study aims to explore the implementation of the tapping box application in an effort to optimize tax compliance and local revenue in Bangkalan Regency. Descriptive qualitative research method with a case study approach. Data collection techniques with observation, interviews, and documentation. The data validity test uses source triangulation, which then analyzes the data and draws conclusions. The results showed that the implementation of the taping box was good enough. The implementation of the tapping box seeks to optimize taxpayer compliance, as evidenced by the fact that almost 71% of hotel and restaurant taxpayers have used the tapping box. However, in terms of realization of hotel and restaurant tax revenues, it has not reached the target. Challenges and obstacles in implementing tapping box often occur. Bapenda Bangkalan's strategy in dealing with these obstacles is to communicate and socialize, impose sanctions on taxpayers who do not comply with the rules, and cooperate with tapping box technicians. The cooperation of the government, taxpayers and the community is needed to optimize the implementation of tax administration modernization which is expected to increase tax compliance and tax revenue.
DETERMINASI JUMLAH WAJIB PAJAK, PENAGIHAN PAJAK DAN PEMERIKSAAN PAJAK TERHADAP PENERIMAAN PAJAK PENGHASILAN BADAN Triana Rofika Putri; Khy'sh Nusri Leapatra Chamalinda
Jurnal Akuntansi Vol. 24, No. 2, Juli - Desember 2024
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v24i2.3492

Abstract

Efforts to increase tax revenue continue, but in its implementation often experiences obstacles. The purpose of this study was to determine the effect of the number of taxpayers, tax collection, and tax revenue on corporate income tax revenue at KPP Pratama Bangkalan. The data source is secondary data from KPP Pratama Bangkalan using a ratio scale. The population of this study is all corporate taxpayer tax data, and the sample determination uses purposive sampling method. The sample used is the amount of corporate income tax revenue, the number of registered corporate taxpayers, the number of corporate income tax liabilities and the number of collectible corporate income tax liabilities and the number of SKPKB issued at KPP Pratama Bangkalan on a monthly basis during 2018 - 2022. Data analysis was carried out using IBM SPSS software. The results of this study indicate that the number of taxpayers and tax collection has no effect on corporate income tax revenue, while tax audits have an effect on corporate income tax revenue.  Keywords: Taxpayers, Tax Collection, Tax Audit, Tax Revenue
Optimalisasi Efektivitas Kinerja pada Kantor Jasa Akuntan (KJA) melalui Program Magang Kampus Muhammad Rendi Firmansyah; Khy'sh Nusri Leapatra Chamalinda
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): Mei 2025 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v5i3.699

Abstract

Magang merupakan bentuk kegiatan belajar yang memberikan pengetahuan dan pengalaman praktis kepada mahasiswa mengenai kegiatan riil di dunia industri, dunia usaha, dan dunia kerja yang dilaksanakan selama Beberapa Bulan. Kegiatan magang ini diselenggarakan di Kantor jasa Akuntan sidoharjo Program Studi Akuntansi Universitas Trunojoyo Madura untuk mendukung program Belajar. Kegiatan magang mandiri dilaksanakan dalam waktu kurang lebih 3 (tiga) bulan dari bulan Januari sampai dengan bulan April 2025. Aktivitas yang dilakukan selama kegiatan Magang Mandiri diantaranya, Aktivitas cek aset dan persediaan (stock opname), Pengerjaan kertas kerja dan catatan atas laporan keuangan, Membantu membuat jurnal harian (mengidentifikasi bukti-bukti transaksi, mengelompokan jenis transaksi, mencantuman referensi ke dokumen sumber,faktur atau nota), dan membantu penyusunan SPT. Dengan demikian, dengan adanya program magang di Kantor Jasa Akuntan ini menunjukkan dapat mengoptimalkan efektivitas kinerja pada Kantor Jasa Akuntan dan memberikan manfaat yang signifikan bagi kedua belah pihak, yaitu perusahaan dan peserta magang.
Co-Authors Intan Putri Rismadhani Muhammad Rendi Firmansyah Triana Rofika Putri