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All Journal Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Masyarakat Nian Tana Jurnal Ekonomi dan Pembangunan Indonesia
Lissa Rahmawati
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions

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Analisis Pengaruh Self Assessment dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak Elia Rossa; Lissa Rahmawati; Muh Farhan Yudamahendra; Muhammad Rivki Adrian; Nabila Syifaa Azzahra Suwandi; Neyla Safitri; Vina Hariyati
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.600

Abstract

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.
Analisis Pengaruh Keadilan Pajak Dan Sistem Perpajakan Terhadap Tax Evasion Elia Rossa; Lissa Rahmawati; Muh Farhan Yudamahendra; Muhammad Rivki Adrian; Nabila Syifaa Azzahra Suwandi; Neyla Safitri; Vina Hariyati
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 2 No. 1 (2024): FEBRUARI : Maeswara
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v2i1.616

Abstract

Taxpayers' perceptions regarding coercive taxes have a negative impact on taxpayers to reduce their tax burden by carrying out tax avoidance. But the fact is that this method is difficult to implement, making taxpayers prefer to commit tax evasion. It is believed that tax justice and the tax system can influence corporate and individual taxpayers to carry out illegal tax avoidance activities or tax evasion. This research was conducted to determine the influence of Tax Justice and the Tax System on Tax Evasion. This research was carried out using qualitative methods with literature studies and literature reviews, the results obtained were that tax justice and the tax system had a negative effect on tax evasion
Pengabdian Kepada Masyarakat Melalui Kuliah Kerja Nyata (KKN) di Desa Mangunjaya Kabupaten Bekasi Elia Rossa; Muhammad Esa Septian; Lissa Rahmawati; Fathiyah Alifah Fitriyani; Cahaya Zulfah; Putri Afrilia Nurrochmah; Herlina Yuliyanti; Dina Erliana; Nanda Suci Handayani Umagap; Ajeng Putri Wahyuningtyas
JPMNT JURNAL PENGABDIAN MASYARAKAT NIAN TANA Vol. 2 No. 3 (2024): Juli: Jurnal Pengabdian Masyarakat Nian Tana
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v2i3.417

Abstract

The Real Work Lecture is a community service program that aims to practice the Tri Dharma of Higher Education. One way students can help overcome problems in the community is by devoting themselves to the community through Community Service Lectures (KKN). The purpose of this study is to learn how Real Work Lectures contribute to increasing environmental awareness and providing education to children in Mangunjaya Village, Bekasi Regency. This study uses an observation method and this study contains a description of the planning process and implementation of Real Work Lecture activities. The subject of the implementation of the Community Real Work Lecture in Mangunjaya Village RT 006/RW 003. The results of the study show that environmental awareness in Mangunjaya Village has increased significantly as a result of the Real Work Lecture, even though there are some conditions that are less than ideal, the community is still happy to participate in the KKN program designed by students, there are no obstacles in the preparation, implementation and evaluation of programs that are planned and held according to the previous plan such as reading and writing, counting, playing, saving can be carried out well. In this activity, the manufacture and installation of directional signs as well as appeal banners are carried out through cooperation, coordination and participation. The community is beginning to realize how important it is to keep the environment clean and healthy. Children also better understand the importance of saving and increasing their knowledge through educational learning provided by Real Work Lecture students. It is hoped that this program can provide insight to the community about the potential and development of the village.
Analisis Profiling Pelaku, Motif Pelaku dan Dampak Yang Ditimbulkan Dari Tindakan Gratifikasi Rafael Alun Trisambodo Herlina Yuliyanti; Lissa Rahmawati; Nera Marinda Machdar
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i2.531

Abstract

Profiling of corrupt perpetrators is done by looking for information such as office or profession, educational level, employment history and criminal background. Because increased tax receipts are not proportionate to the extraction of benefits to the public, it creates mistrust and reluctance to meet tax obligations. It endangers national security in many aspects, such as social, cultural, moral, political, and legal. Literature Review is an in-depth study of a particular topic with a qualitative approach. The purpose of this writing is to discuss and analyze further about the profiling of perpetrators and the massive impact caused by the case of Rafael Alun Trisambodo PNS class III in the General Directorate of Tax Kemenkeu who served as Head of the General Division of Kanwil DJP South Jakarta. His motive for corruption and money laundering was to enrich himself, his family, or anyone else by abusing office. The conclusion of this writing is that efforts to combat corruption are still not optimal as many sides tempt wealth and take advantage of opportunities.
PENGARUH MOTIVASI TERHADAP MINAT MAHASISWA BERKARIR DI BIDANG PERPAJAKAN: (Studi Empiris Pada Mahasiswa di Ubhara Jaya) Lissa Rahmawati; Sumarno Manrejo; Bambang Prayogo
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 15 No. 8 (2025): Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v15i8.11497

Abstract

Pengaruh Motivasi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan (Studi Empiris Pada Mahasiswa di Ubhara Jaya). Penelitian ini bertujuan untuk menguji Pengaruh Motivasi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan. Populasi dalam penelitian ini adalah mahasiswa relawan pajak di Ubhara Jaya. Teknik pengambilan sampel yang digunakan yaitu metode sensus. Jumlah populasi dan sampel dalam penelitian ini sebanyak 150 mahasiswa. Penelitian ini menggunakan Software SmartPLS 3.0 dan dilakukan pengujian yaitu Metode analisis data (deskriptif dan verifikatif), evaluasi model pengukuran (outer model) yaitu uji validitas dan reliabilitas, evaluasi model struktural (inner model) yaitu koefisien determinasi atau R-Square (R2) dan pengujian hipotesis yaitu uji t. Hasil penelitian ini menunjukkan motivasi berpengaruh positif terhadap minat berkarir di bidang perpajakan.
Co-Authors Ajeng Putri Wahyuningtyas Bambang Prayogo Cahaya Zulfah Dina Erliana Elia Rossa Fathiyah Alifah Fitriyani Herlina Yuliyanti Muh Farhan Yudamahendra Muhammad Esa Septian Muhammad Rivki Adrian Nabila Syifaa Azzahra Suwandi Nanda Suci Handayani Umagap Nera Marinda Machdar Neyla Safitri Putri Afrilia Nurrochmah Sumarno Manrejo Vina Hariyati