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All Journal Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Mandala Pengabdian Masyarakat
Karlinah, Lady
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Economics, Econometrics & Finance Public Health Social Sciences

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Analisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak orang pribadi dengan kesadaran pajak sebagai varibael intervening pada wajib pajak orang pribadi di wilayah Jakarta Barat Karlinah, Lady
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 10 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.947 KB) | DOI: 10.32670/fairvalue.v4i10.1738

Abstract

This study aims to determine and analyze the effect of knowledge and understanding of taxation, quality of tax services, tax sanctions, application of e-filing, and ability to pay taxes on individual taxpayer compliance in the West Jakarta area. This study uses primary data where data is collected using a questionnaire. This research was conducted on individual taxpayers registered in the West Jakarta area with a sample of 100 respondents. The results of the analysis show that knowledge and understanding of taxation has no effect on tax awareness. The quality of tax service services has no effect on tax awareness. Tax sanctions affect tax awareness. The application of e-filing affects tax awareness, the ability to pay taxes does not affect tax awareness, tax base affects individual taxpayer compliance, knowledge and understanding of taxation affects individual taxpayer compliance, the quality of tax service services does not affect individual taxpayer compliance . Tax sanctions affect the compliance of individual taxpayers. The implementation of e-filing has an effect on individual taxpayer compliance, the ability to pay taxes has no effect on individual taxpayer compliance. For the results of the intervening variable, if the five independent variables are used together, tax awareness will not mediate, but if partially it can be shown that the mediating variable is the independent variable of the quality of service of the tax authorities and the ability to pay taxes with the dependent variable being individual taxpayer compliance.
Pendampingan Pencatatan Akuntansi Sederhana padaUsaha Mikro, Kecil, dan Menengah (UMKM) Mira Falatifah; Karlinah, Lady; Sugondo, Liem Yan; Caricola, Sharon Gunawan
Jurnal Mandala Pengabdian Masyarakat Vol. 6 No. 1 (2025): Jurnal Mandala Pengabdian Masyarakat
Publisher : Progran Studi Farmasi Universitas Mandala Waluya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35311/jmpm.v6i1.577

Abstract

Komunitas pelaku UMKM di Kebon Rel (Ruang Edukasi – Literasi), Rawa Buntu, Tangerang Selatan, yang mayoritas terdiri dari usaha keluarga dan rumahan berskala kecil hingga menengah, masih menghadapi tantangan serius dalam hal literasi keuangan dan pencatatan akuntansi. Kegiatan Pengabdian kepada Masyarakat (PKM) ini difokuskan untuk meningkatkan pemahaman mereka terhadap pentingnya pencatatan akuntansi sederhana sebagai dasar pengelolaan keuangan usaha. Metode pelaksanaan meliputi observasi, pelatihan interaktif, pendampingan langsung, dan evaluasi melalui pre-test dan post-test. Kenaikan skor dari pre-test ke post-test mencerminkan bahwa penyampaian materi pelatihan berlangsung secara efektif. Mayoritas peserta (85%) memperoleh skor maksimal, yang menunjukkan pemahaman yang mendalam terhadap materi pencatatan akuntansi sederhana yang telah disampaikan. Hasil kegiatan menunjukkan adanya peningkatan dalam pengetahuan dan keterampilan peserta terkait pencatatan transaksi, penyusunan laporan laba/rugi, serta pengelolaan arus kas secara mandiri. Pencatatan manual tetap menjadi solusi yang relevan, terutama bagi pelaku usaha yang belum siap mengadopsi teknologi digital. Program ini membuktikan bahwa pendekatan yang menggabungkan teori, praktik langsung, dan pendampingan dapat secara efektif meningkatkan kemampuan manajerial keuangan UMKM, serta menjadi landasan untuk mendorong keberlanjutan dan daya saing usaha.
The Implementation of the Core Tax System in Indonesia: A Systematic Literature Review Karlinah, Lady; Sari, Hotma Glorya Ika; Sugondo, Liem Yan; Pratama, Irvan Bayu
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 20 No. 3 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v20i3.21520

Abstract

This study aims to systematically review the implementation of the Core Tax System in Indonesia as part of the national tax reform agenda. The research method employed is a Systematic Literature Review (SLR) by examining articles, reports, and relevant documents from various academic databases and official sources covering the period of 2018–2025. The literature selection process was conducted based on inclusion and exclusion criteria using the PRISMA approach (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), resulting in a set of studies analyzed thematically. The findings indicate that the implementation of the Core Tax System in Indonesia is shaped by four key themes: (1) technological readiness and digital infrastructure, (2) human resource capacity and competence, (3) regulatory and policy support, and (4) the impact on tax administration effectiveness and taxpayer compliance. While the system offers significant opportunities to enhance transparency and efficiency, the literature also highlights challenges such as limited digital literacy, resistance to change, and technical risks in the digitalization process. This study emphasizes that the success of the Core Tax System is determined not only by technical aspects but also by change management, public communication, and stakeholder engagement. The literature suggests several recommendations, including strengthening infrastructure, improving human resource capacity, and ensuring consistent policies to guarantee the sustainability of tax reform in Indonesia.
Kesadaran Pajak sebagai Mediasi dalam Pengaruh Pengetahuan dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak UMKM Karlinah, Lady; Sugondo, Liem Yan; Laurentya , Valenta
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2296

Abstract

Penelitian ini bertujuan untuk menggali pengaruh kesadaran pajak sebagai mediator dalam dinamika antara pemahaman perpajakan, pengetahuan, dan tingkat kepatuhan para pelaku usaha mikro, kecil, dan menengah. Untuk mengumpulkan data primer, kuesioner dibagikan kepada 150 subjek yang merupakan pelaku usaha kecil dan menengah. Analisis data dilakukan menggunakan model persamaan struktural melalui perangkat lunak AMOS, sesuai dengan kerangka penelitian yang dirancang. Hasil yang diperoleh menunjukkan adanya dampak positif dan signifikan dari kesadaran pajak terhadap kepatuhan pajak di kalangan UMKM. Namun, tingkat pengetahuan dan pemahaman tentang perpajakan tidak menunjukkan pengaruh yang signifikan terhadap kepatuhan pajak. Lebih lanjut, terungkap bahwa kesadaran pajak berperan sebagai mediator yang menguatkan hubungan antara pengetahuan perpajakan dan kepatuhan pajak di kalangan UMKM.
Hubungan Capital Intensity Ratio, Firm Size, Digital Transformation terhadap Tax Avoidance dengan CSR sebagai Moderasi Karlinah, Lady; Tallane, Yoan Yohana; Putri, Vallerie Redyna
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2481

Abstract

This research analyzes how Firm Size, Digital Transformation, and Capital Intensity Ratio influence Tax Avoidance, with Corporate Social Responsibility as a moderator. "This research targets non-cyclical and cyclical consumer companies listed on the Indonesia Stock Exchange between 2020 and 2022. This research uses purposive sampling and produces 62 companies and 186 data points from 2020 to 2022. This research uses Eviews 12.0 to panel data regression analysis. The panel data test, Chow test, and Hausman test were then run simultaneously to quantify the data." The research results show that Firm Size, Capital Intensity Ratio, and Digital Transformation all help avoid taxes. CSR regulations will reduce the Tax Avoidance effect of Capital Intensity Ratio, Firm Size, and Digital Transformation.
Co-Authors Caricola, Sharon Gunawan Ika Sari, Hotma Glorya Laurentya , Valenta Mira Falatifah Pratama, Irvan Bayu Putri, Vallerie Redyna Sugondo, Liem Yan Tallane, Yoan Yohana