Article Per Year (5 Year)
p-Index From 2021 - 2026
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All Journal Pendas : Jurnah Ilmiah Pendidikan Dasar Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Journal of Economics and Business Solusi Bersama : Jurnal Pengabdian Dan Kesejahteraan Masyarakat
Chairian Tomy
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Other

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Faktor Penentu Kepatuhan Pajak UMKM Kuliner di Lampung Selatan: Tarif, Pengetahuan, dan Sanksi Chairian Tomy; Fachrur Rozi
Journal of Economics and Business Vol. 3 No. 1 (2025): Journal of Economics and Business
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/econis.v3i1.733

Abstract

This study was conducted to explain the effect of changes in tax rates, tax knowledge, and tax sanctions on tax compliance of MSMEs. The population in this study were MSMEs in the culinary sector in Sleman Regency. The sampling technique was Simple Random Sampling with the calculation of the number of samples using the Slovin method. The total sample in this study was 99 MSMEs. The results of this study indicate that tax knowledge and tax sanctions have an effect on MSME tax compliance. While tax rates do not affect MSME tax compliance.
Digital Transformation in Enhancing Public Administration Business and Tax Compliance at WTC Tourism Area, South Lampung Chairian Tomy; Susi Nofitasari; Yasinta Amartiwi; Alfina Zsazsa Naqiya; Risma Pitriani Nuryana
Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat Vol. 2 No. 2 (2025): Mei: Solusi Bersama : Jurnal Pengabdian dan Kesejahteraan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/solusibersama.v2i2.1394

Abstract

This community service program aims to improve digital literacy and tax compliance among micro and small business operators in the WTC (Way Tebing Ceppa) tourism area, South Lampung. The primary issues addressed include the lack of digital financial recording practices and low awareness of tax obligations. Through a participatory approach involving training and mentoring, participants were introduced to digital business tools and basic tax administration. Results show a significant improvement in digital and fiscal knowledge, with increased use of financial recording applications and successful registration of Tax Identification Numbers (NPWP). This initiative supports the development of a transparent, compliant, and technology-adaptive tourism economy.
PENGARUH PENERAPAN SISTEM PENGENDALIAN INTERN TERHADAP RISIKO FRAUD DI KOPERASI RAMOS RONATAMA NUSANTARA CABANG BEKASI Destiara Hasnah Afifah; Tokit Masditok; Chairian Tomy
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 02, Juni 2026 Produce
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.45252

Abstract

Abstrak penelitian ini bertujuan menganalisis pengaruh sistem pengendalian intern terhadap risiko fraud di Koperasi Ramos Ronatama Nusantara Cabang Bekasi. Sistem pengendalian intern diukur menggunakan lima komponen kerangka COSO, meliputi lingkungan pengendalian, penilaian risiko, aktivitas pengendalian, informasi dan komunikasi, serta pemantauan, sedangkan risiko fraud dinilai melalui indikator penggelapan aset, manipulasi laporan keuangan, dan penyalahgunaan wewenang. Penelitian ini menggunakan pendekatan kuantitatif dengan desain deskriptif asosiatif. Populasi mencakup seluruh pengurus, pengelola, dan staf keuangan yang terlibat langsung dalam aktivitas operasional dan pengawasan, dengan data dikumpulkan melalui kuesioner berskala Likert dan dianalisis menggunakan regresi linear sederhana melalui perangkat lunak SPSS. Hasil penelitian membuktikan bahwa sistem pengendalian intern berpengaruh negatif dan signifikan terhadap risiko fraud, dengan koefisien regresi sebesar −0,487 dan nilai signifikansi 0,000. Koefisien determinasi (R²) sebesar 0,663 mengindikasikan bahwa 66,3% variasi risiko fraud mampu dijelaskan oleh kualitas penerapan pengendalian intern. Komponen lingkungan pengendalian terbukti paling dominan dalam menekan risiko fraud dengan kontribusi parsial 62,6%, diikuti aktivitas pengendalian sebesar 55,2%. Temuan ini menegaskan bahwa penguatan pengendalian intern, khususnya pada komponen-komponen fundamentalnya, merupakan strategi terukur dan efektif dalam meminimalkan kerentanan kecurangan pada lembaga koperasi.
Analysis of Wage Administration and Article 21 Income Tax for Employees with Income below the Non-Taxable Income Threshold Meliana Anggraini; Deviana Sari; Chairian Tomy
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.896

Abstract

This study aims to analyze the implementation of wage administration and the fulfillment of Income Tax (PPh) Article 21 obligations for production employees whose income is below the Non-Taxable Income threshold. The research method used is descriptive qualitative, with data collection techniques including participatory observation and documentation study. Data analysis was conducted using a simulation of average income index, rather than actual employee income data, in order to maintain data confidentiality while still providing a representative overview of wage conditions. The results show that the company’s wage system applies an index-based method that integrates physical attendance (fingerprint) with fluctuating wage components such as meal allowances, transportation, and incentives. Based on the simulation using the annual net income calculation formula, the average income of production employees is below the Non-Taxable Income threshold for the TK/0 category (Rp54,000,000), resulting in a “Nil” tax status. Nevertheless, the company demonstrates a high level of administrative compliance through transparent payslip management and systematic tax reporting. This indicates that orderly administration is crucial for maintaining the accuracy of labor cost data and ensuring the company’s fiscal compliance readiness in the future.
Analysis of Wage Administration and Article 21 Income Tax for Employees with Income below the Non-Taxable Income Threshold Meliana Anggraini; Deviana Sari; Chairian Tomy
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.896

Abstract

This study aims to analyze the implementation of wage administration and the fulfillment of Income Tax (PPh) Article 21 obligations for production employees whose income is below the Non-Taxable Income threshold. The research method used is descriptive qualitative, with data collection techniques including participatory observation and documentation study. Data analysis was conducted using a simulation of average income index, rather than actual employee income data, in order to maintain data confidentiality while still providing a representative overview of wage conditions. The results show that the company’s wage system applies an index-based method that integrates physical attendance (fingerprint) with fluctuating wage components such as meal allowances, transportation, and incentives. Based on the simulation using the annual net income calculation formula, the average income of production employees is below the Non-Taxable Income threshold for the TK/0 category (Rp54,000,000), resulting in a “Nil” tax status. Nevertheless, the company demonstrates a high level of administrative compliance through transparent payslip management and systematic tax reporting. This indicates that orderly administration is crucial for maintaining the accuracy of labor cost data and ensuring the company’s fiscal compliance readiness in the future.
Co-Authors Alfina Zsazsa Naqiya Destiara Hasnah Afifah Deviana Sari Fachrur Rozi Meliana Anggraini Risma Pitriani Nuryana Susi Nofitasari Tokit Masditok Yasinta Amartiwi