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All Journal Jurnal Karya Abdi Journal Economic Business Innovation Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Rasmon
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Mechanism of Application for Overbooking Via E-Pbk for Errors in Filling in E-Billing Data at the Pratama Tax Service Office xxx Safrizal; Maulana Pratama , Rizal; Rasmon; Jonnedi
Journal Economic Business Innovation Vol. 1 No. 2 (2024): July
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i2.32

Abstract

In general, taxes are mandatory contributions from the people to the government that are coercive and regulated by law. In tax administration, taxpayers are required to pay or deposit the tax owed through a Surat Setoran Pajak (SSP) to the state treasury via a payment location. In connection with the Direktorat Jenderal Pajak No 26 Tahun 2014 concerning Electronic Tax Payment Systems, a tax payment system called E-Billing has also come into effect. E-Billing is a method of paying taxes electronically using a Billing Code. In the E-Billing payment process, if a taxpayer experiences problems in entering their tax data incorrectly, the Taxpayer is given the facility to submit an Overbooking application. Overbooking is defined as a process of transferring tax receipts to be recorded in the appropriate tax receipts. And starting December 12 2022, the Directorate General of Taxes will release E-Pbk (electronic book transfer). E-Pbk is an abbreviation for electronic book transfer. E-Pbk itself is an application that taxpayers can use to request transfers electronically without having to queue in Tax Service Office. The research purposes this writing is to find out about the Mechanism of Application for overbooking via e-pbk for errors in filling in e-billing data at Tax Service Office xxx. The data collection method used is a qualitative method, which is a research method that deals with unstructured data and non-numerical data, for example videos, images and text. Meanwhile, the data collection technique in this writing is using interviews and documentation. And for the result, we can see that the mechanism for requesting book transfers via e-pbk at the Tax Service Office starts with the taxpayer having to first have a DJP Online account via the website https://djponline.pajak.go.id/. Then the taxpayer must prepare the files that will be transferred, in this case it is an error in making E-Biling. After successfully logging in and activating the E-Pbk facility in the menu at DJP Online, taxpayers can apply for book transfers online without attend to the Tax Services Office. And within a maximum of 21 working days from the application via E-Pbk, the taxpayer will receive the transfer results by post/can be taken directly to the registered tax office
Procedures For Preparation Of Financial Statements UMKM In Aqila Fishing Pool Rasmon; Piliang , Arfa; Ulya , Syarifah; Tamba , Putriani; Helmida, Helmida
KARYA ABDI Vol 3 No 2 (2022): Article
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/karyaabdi.v3i2.2279

Abstract

Kulim District, Pekanbaru City, Riau has a fairly good environment in carrying out UMKM-scale business activities, especially in the fields of livestock, plantations and so on. UMKM start their business well, but there are weaknesses in the recording and preparation of inadequate financial reports. Based on the results of observations, it is known that one of the factors behind not carrying out accounting records is the inability of their human resources and a linear lack of knowledge to prepare financial reports for these UMKM. Thus, in order to help UMKM actors to carry out bookkeeping in a simple manner and according to applicable rules, community service for UMKM actors is carried out in preparing simple financial reports. The purpose of this PKM is for UMKM actors to apply simple accounting to their business activities. The method used is in the form of education and mentoring in the preparation of financial reports for UMKM actors in Aqila fishing ponds. Based on the evaluation of the results of this service, the management of the Aqila fishing pond understands and applies simple bookkeeping to their business.
Peran Praktik Corporate Social Responbility dalam Memoderasi Hubungan Green Accounting dan Tax Avoidance terhadap Nilai Perusahaan Sektor Energi di BEI Periode 2020 s/d 2024 Rasmon; Arfah Piliang
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.1285

Abstract

This study focuses on the influence of tax avoidance and green accounting on firm value, with Corporate Social Responsibility (CSR) as a moderating factor in energy companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. Using a Structural Equation Modeling with Partial Least Squares (SEM-PLS) approach, the study examines the direct relationship and moderating effect between variables based on secondary data from financial reports, CSR reports, and related environmental data. The analysis results indicate that tax avoidance and green accounting have a significant negative effect on firm value. However, CSR serves as a moderating variable that strengthens the positive impact of green accounting on firm value, while the moderating effect of CSR on tax avoidance is insignificant. These findings emphasize the importance of implementing green accounting supported by good CSR practices to sustainably increase the value of energy companies, while also reminding the need to manage tax avoidance practices to avoid reducing market confidence. This study provides an important contribution to managers and regulators in developing sustainability strategies and effective tax management in the energy sector.
Co-Authors Arfah Piliang Helmida Helmida Jonnedi Maulana Pratama , Rizal Piliang , Arfa Safrizal Tamba , Putriani Ulya , Syarifah