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Rahmawati, Titah
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PENDAMPINGAN PERHITUNGAN PAJAK UMKM Rahmawati, Titah; Linawati, Linawati; Putra, Rezi Eka
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2023): Volume 4 Nomor 6 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i6.22909

Abstract

Kegiatan PKM bertujuan untuk memberikan pendampingan perhitungan pajak UMKM, yaitu agar pemilik usaha dapat memahami terkait kewajiban perpajakanya dalam menghitung, membayar dan melapor pajaknya. Kegiatan dihadiri peserta sebanyal 10 orang yang terdiri dari pemilik dan staf beserta para reseller Zulfan Olshop. Instruktur pendampingan pajak adalah para dosen yang memiliki pengetahuan, keahlian, dan pengalaman dibidang perpajakan. Kegiatan pengabdian dilakukan secara daring dan luring. Metode yang diterapkan yakni metode ceramah, pendampingan, dan tanya jawab. Dalam metode ceramah, peserta akan diberikan materi terkait pentingnya kewajiban perpajakan bagi UMKM, dasar-dasar perpajakan UMKM, pengenalan tarif pajak UMKM dan cara menghitung pajak UMKM. Dalam metode pendampingan peserta diberikan latihan perhitungan pajak UMKM menggunakan tarif 0,5% dan disamping itu diberikan pelatihan terkait pajak lainnya. Selanjutnya pada metode diskusi dilakukan dengan cara tanya jawab yaitu mendiskusikan setiap permasalahan yang dihadapi. Hasil dari kegiatan ini antusias peserta cukup besar terlihat dari keaktifan dalam tanya jawab dan narasumber cukup responsif serta komunikatif memberikan solusinya. Kegiatan ini dapat menjadi salah satu cara untuk meningkatkan literasi perpajakan bagi UMKM.
SOSIALISASI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN PADA YAYASAN AL-MUNASHARAH Yusuf, Yusuf; Fitri, Euis Nessia; Rahmawati, Titah
 Jurnal Abdi Masyarakat Multidisiplin Vol. 3 No. 3 (2024): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v3i3.1809

Abstract

The Socialization and Training on Financial Statement Preparation program was conducted from November 11 to December 5, 2024, at Yayasan Al Munasharah, Pondok Cabe Ilir. This program aimed to enhance the understanding and skills of the foundation's management in preparing financial statements based on the Financial Accounting Standards (SAK). Through lectures, discussions, and simulations, participants gained knowledge on transaction recording, and the preparation of balance sheets, income statements, and cash flow statements. Evaluations showed a significant improvement in participants' understanding, positively impacting the transparency and accountability of the foundation's financial governance. This program serves as a strategic model to support the sustainability of educational foundation operations.
PERANAN ETIKA BISNIS UMKM DALAM BERINOVASI Rahmawati, Titah; Febriyanto, Fery Citra; Erliana , Erliana
Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN) Vol. 2 No. 02 (2024): Pengabdian Kepada Masyarakat Indonesia SEAN (ABDIMAS SEAN), Agustus 2024
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/abdimassean.v2i02.574

Abstract

Program Pengabdian Kepada Masyarakat (PKM) yang dilaksanakan oleh tim dosen Universitas Pamulang, khususnya dari Program Studi Akuntansi Perpajakan dan Akuntansi, bertujuan untuk memberikan edukasi tentang pentingnya etika bisnis dalam inovasi UMKM kepada KUBE Wanita UMKM Pamulang Estate. Data menunjukkan bahwa lebih dari 50% UMKM di Indonesia didirikan oleh wanita, berkontribusi signifikan terhadap perekonomian lokal. Edukasi ini menekankan perilaku bisnis yang etis, termasuk transparansi, tanggung jawab lingkungan, dan kejujuran dalam promosi produk. KUBE Wanita UMKM Pamulang Estate yang mayoritas bergerak di bidang kuliner, telah memanfaatkan platform digital seperti Shopee, WhatsApp, Instagram, dan Tiktok untuk memperluas jangkauan pasar. Namun, beberapa pelaku UMKM masih menghadapi kendala dalam memahami dan menerapkan etika bisnis. Hasil dari kegiatan PKM ini menunjukkan peningkatan pemahaman pelaku UMKM tentang pentingnya etika bisnis dan inovasi, yang diharapkan dapat meningkatkan daya saing dan keberlanjutan usaha mereka. Dengan menerapkan perilaku bisnis yang etis dan memanfaatkan teknologi digital, UMKM dapat membangun reputasi yang baik dan meningkatkan kepercayaan konsumen, serta berkontribusi pada pembangunan ekonomi yang inklusif dan berkelanjutan.
The Influence of Tax Planning and Earnings Management on Tax Avoidance in Manufacturing Companies in the Industrial Sector Listed on the Indonesia Stock Exchange Rahmawati, Titah; Mahwiyah, Mahwiyah
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 7 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), August 2025
Publisher : Sean Institute

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Abstract

Taxes are a vital source of state revenue in Indonesia, yet efforts to optimize tax collection often face challenges due to corporate strategies aimed at reducing tax burdens. Among these strategies, tax planning and earnings management are frequently associated with tax avoidance practices that can undermine transparency and fiscal sustainability. Understanding how these mechanisms influence tax behavior is crucial to ensure corporate accountability and strengthen regulatory oversight.  This study aims to examine the effect of tax planning and earnings management on tax avoidance among service companies listed on the Indonesia Stock Exchange. Using a quantitative descriptive analysis, the research evaluates both the individual and combined impacts of these financial strategies on corporate tax behavior. The findings show that tax planning has a significant but negative influence on tax avoidance, suggesting that structured tax planning reduces aggressive tax practices. In contrast, earnings management has a positive and significant effect on tax avoidance, indicating that firms engaging in earnings manipulation are more likely to minimize tax obligations. Furthermore, the combined analysis confirms that tax planning and earnings management jointly contribute significantly to variations in tax avoidance. These results highlight the complex dynamics between financial decision-making and tax compliance, emphasizing the importance of transparent reporting and regulatory control in curbing unethical tax practices.
Analysis of Online Ticket Sales Procedures at Super Air Jet Airline in Soekarno-Hatta International Airport Mu’arifin, Hidayatul; Dewi, Ririn Sari; Rahmawati, Titah
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

This study explores the procedures of online ticket sales at Super Air Jet operating through Soekarno-Hatta International Airport. The research applies a descriptive qualitative approach to examine the flow of booking, payment, and ticket issuance as well as the internal control mechanisms involved. Data were collected through observation, interviews, and documentation, allowing a comprehensive view of the system’s effectiveness. The findings reveal that the online ticketing process has been implemented efficiently and is aligned with industry standards for low-cost carriers, providing convenience for passengers. Nevertheless, challenges remain, particularly in digital literacy among users and the need to strengthen internal control activities such as separation of duties, monitoring, and reconciliation. The study highlights the importance of integrating performance metrics and control frameworks to enhance reliability, mitigate risks, and improve customer satisfaction. These insights contribute to better understanding of digital ticketing practices in the aviation sector.
Analisis Pengaruh Kepatuhan Wajib Pajak dan Pelayanan Perpajakan Terhadap Penerimaan Pajak Bumi Bangunan Pada Badan Pendapatan Daerah Kota Tangerang Fauziah, Hanipatul; Rahmawati, Titah
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 3 (2025): Manajemen Pemerintahan Dalam Alokasi Dana dan Pemasukkan Daerah
Publisher : Prisani Cendekia

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Abstract

This study aims to analyze the effect of taxpayer compliance and tax services on property tax revenue, both simultaneously and partially. The data collection method employed in this research was a questionnaire. The sampling technique used was purposive sampling, determined based on specific criteria. Data analysis was carried out using multiple linear regression. The sample consisted of 100 respondents who met the criteria of being property taxpayers in Tangerang City and compliant in paying taxes. The findings of this study indicate that: (1) Based on the F-test, taxpayer compliance and tax services simultaneously influence property tax revenue, with F-value > F-table (71.266 > 3.09), showing that the regression model explains the variance of the dependent variable well. (2) Based on the t-test, taxpayer compliance significantly affects property tax revenue, with a significance level of 0.001 < 0.05. (3) Based on the t-test, tax services do not affect property tax revenue, with a significance level of 0.259 > 0.05.
Analisis Pengaruh Tingkat Pendidikan dan Pemahaman Wajib Pajak Terhadap Kesadaran Wajib Pajak Orang Pribadi Pada KPP Pratama Serpong Hartati, Nike Nur; Rahmawati, Titah
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 4 No. 3 (2025): Manajemen Pemerintahan Dalam Alokasi Dana dan Pemasukkan Daerah
Publisher : Prisani Cendekia

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Abstract

This study aims to examine the influence of education level and taxpayer understanding on individual taxpayer awareness, both simultaneously and partially. Data were collected through a questionnaire, and the analysis was conducted using multiple linear regression with purposive sampling. The sample consisted of 100 respondents who were taxpayers with employee status. The findings of this study reveal that: (1) Based on the F-test, the variables of education level and taxpayer understanding simultaneously affect taxpayer awareness. The calculated F-value of 52.279 is greater than the F-table value of 3.09, indicating that the regression model significantly explains the variance in the dependent variable. (2) Based on the t-test, the education level variable has a significant effect on individual taxpayer awareness, with a significance level of <0.001 (<0.05). (3) Based on the t-test, the taxpayer understanding variable also has a significant effect on individual taxpayer awareness, with a significance level of <0.001 (<0.05).
PENGARUH BIAYA PENDIDIKAN, BIAYA PELATIHAN DAN BIAYA PROMOSI TERHADAP TINGKAT PENJUALAN PADA SEKTOR ROKOK (STUDI KASUS PT. GUDANG GARAM. TBK) Dewi, Ririn Sari; Rahmawati, Titah; Mu’arifin, Hidayatul
JURNAL LENTERA AKUNTANSI Vol. 8 No. 1 (2023): JURNAL LENTERA AKUNTANSI, MEI 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i1.849

Abstract

This study aims to analyze the effect of education, training, and promotion costs on the level of sales at PT Gudang Garam Tbk. The research method used is hypothesis testing using multiple linear regression. The data used in this study is the financial data of companies listed on the stock exchange. The analysis results show that training costs influence sales but are not significant. This is indicated by a significance value of 0.619, more significant than the significance level of 0.05 (5%). In addition, advertising costs also influence sales with a significance value of 0.236. However, the effect of education, training, and advertising costs on sales is insignificant. In addition, the analysis results also show that the regression model used has an accuracy rate of 58.7% which is explained by the independent variables. Companies can consider managing education, training, and promotion costs more effectively to increase their sales levels. Future research can involve other variables that affect sales and use a larger sample to obtain broader generalizations. Key words: Education and Training Costs, Promotion Costs, Sales
Co-Authors Dewi, Ririn Sari Erliana , Erliana Fauziah, Hanipatul Febriyanto, Fery Citra Fitri, Euis Nessia Hartati, Nike Nur Linawati Linawati Mahwiyah, Mahwiyah Mu’arifin, Hidayatul Putra, Rezi Eka Yusuf Yusuf