Publication Search

In principle, every individual who fulfills his subjective and objective obligations is obliged to register himself as a Taxpayer (WP) based on the "self assessment" system. When someone registers personally, they will get a Taxpayer Identification Number (NPWP), which consists of 15 certain digits that only the WP concerned has. General tax obligations for Individual Taxpayers (WPOP) are calculating Income Tax (PPh) for one year and depositing income tax with a Tax Payment Slip (SSP) if there is an underpayment of income tax and reporting taxes through the Annual Personal Tax Return (SPT). ). Today the Directorate General of Taxes has made it easy for all taxpayers, especially individual taxpayers to submit their SPT via E-Filing, namely electronic SPT submission which can be done online and in real time. Lamongan Accounting Vocational School located on di Jalan Sunan Giri LTC Blok.B No.16, Lamongan has 32 teachers and 675 students. This school has 4 majors namely Computer Network Engineering (TKJ), Office Administration, Banking and Accounting. At this school there are no teachers who can do their own annual SPT reporting using e-filling because they are used to reporting directly to the DGT. Therefore we want to help teach annual tax returns using this e-filling so that they can do their own tax reporting. The method of carrying out this activity is to give lectures on the meaning of taxation and training in filling out tax returns (SPT) via e-filling. The result of this activity is to increase the understanding of Lamongan Accounting Vocational School teachers about the obligation to report taxes and report SPT for individual taxpayers by e-filing.

This research aims to design an Android-based local tax service information system at the Regional Financial Management Agency of Ciamis District. The system will facilitate access and processing of tax information through features such as online tax payment, tax registration, exemption request submission, and tax compliance reporting. The implementation of this system is expected to enhance the effectiveness and efficiency of tax services, as well as improve tax awareness and compliance in the community of Ciamis District.

The aim of the research is to determine the basic considerations in calculating PBB for Regional Governments/Regency Governments. This research is field research. Data collection techniques were carried out using literature studies. To carry out airport assessments, the Cost Approach is used. The assessment approach is carried out by adding up the Land Market Value indication, Building Market Value indication and Facility Component Market Value indication. The research results show that the assessment for airport PBB is not just a taxation instrument, but also a form of regional economic development. With good consideration and calculations for a PBB at the airport, this will provide great benefits and impacts for the government and surrounding communities.

Penelitian ini bertujuan untuk menganalisis pengaruh persepsi kemudahan, persepsi keamanan, dan kualitas pelayanan samsat online terhadap kepatuhan pembayaran pajak kendaraan bermotor di UPPD Kota Semarang III. Metodologi yang di gunakan dalam penelitian ini adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui penyebaran kuesioner kepada masyarakat pengguna layanan samsat online. Hasil penelitian ini menunjukkan bahwa persepsi kemudahan dan persepsi keamanan memiliki pengaruh positif yang signifikan terhadap kepatuhan pembayaran pajak. Selain itu, kualitas pelayanan samsat online juga berpengaruh signifikan dalam meningkatkan kepatuhan wajib pajak. Hasil penelitian ini memberikan kontribusi yang berarti bagi pengembangan sistem pelayanan pajak yang lebih baik melalui platform digital. Selain itu, penelitian ini juga memberikan masukan bagi kebijakan pemerintah dalam rangka meningkatkan tingkat kepatuhan pajak masyarakat.

There has been no measurement of potential income tax revenue 21, for taxpayers who are Gojek and Maxim driver partners in Jayapura City. So the purpose of the study, to measure the potential tax revenue of PPh 21 driver partners in Jayapura City. The research approach is quantitative, it is known that the research population is ± 981, the sampling method of variance data technique, the sample size is 203 respondents divided by 82 Gojek respondents and 121 Maxim respondents. Instruments and data collection methods, using a questionnaire there are 11 indicators with 30 statements. Data analysis methods through descriptive statistics: application of minimum, maximum, average, median, besides forming proportions to understand data contributions. Research findings, income PPh 21 Gojek driver partners amounted to IDR.132,140,600,-/year and Maxim IDR.206,459,200,-/year for the potential revenue of Jayapura City Government. The implication of the research is that the Jayapura City Government already has evidence of scientific findings of PPh 21 potential, there is a legal basis for taxation to state that driver partners are taxpayers. So that in the future the policy of extensification of Income PPh 21 will be carried out immediately, to support the contribution of taxes to PAD in Jayapura City.

Model penelitian ini dikemas dalam teori identitas sosial yang menggariskan bahwa identitas mampu menggolongkan anggotanya ke dalam kelompok dan identitas sosial kelompok menguatkan seorang anggota menaikkan posisi dirinya dan posisi kelompoknya. Dalam perspektif teori identitas sosial dibangun penelitian ini bertujuan untuk menguji bagaimana komitmen organisasi terbentuk untuk meningkatkan kinerja manajerial yang diprediksi oleh manajemen talenta dan kepemimpinan transformasional. Populasi penelitian adalah account representative pada seluruh Kantor Pelayanan Pajak Pratama di Sulawesi Selatan dengan metode pemilihan sampel purposif. Metode pengumpulan data dilakukan melalui survey online. Analisis data dilakukan dengan regresi berganda dan analisis jalur melalui pengujian sobel. Hasil penelitian menunjukkan bahwa manajemen talenta dan kepemimpinan transformasional berpengaruh positif dan signifikan terhadap komitment organisasi. Selanjutnya komitmen organisasi berpengaruh positif dan signifikan terhadap kinerja manajerial. Demikian halnya dengan kepemimpinan transformasional yang berpengaruh positif dan signifikan terhadap kinerja manajerial. Namun tidak demikian halnya dengan manajemen talenta yang tidak berpengaruh signifikan terhadap kinerja manajerial. Temuan lanjutan dari penelitian ini, berdasarkan hasil perhitungan sobel test mengkonfirmasi bahwa komitmen organisasi memediasi pengaruh baik manajemen talenta maupun kepemimpinan transformasional terhadap kinerja manajerial

Peran akuntansi sangat penting bagi keberlanjutan operasional suatu perusahaan. Akuntansi perpajakan sering mengalami permasalahan seperti penghindaran pajak yang agresif, integritas pelaporan perpajakan, kurangnya pemahaman karyawan. Populasi yang diambil dari seluruh karyawan dengan jumlah 100 populasi. Teknik pengambilan sampel menggunakan data sensus pemilihan subset individu dari seluruh populasi yaitu 50 sampel. Teknik pengumpulan data menggunakan penyebaran kuesioner. Penelitian ini merupakan penelitian deskriptif kuantitatif. Data penelitian dianalisis dengan bantuan program SPSS versi 25. Hasil penelitian ini ditemukan bahwa persepsi karyawan, kebijakan pajak perusahaan, pelatihan pajak, dan etika berpengaruh positif tehadap praktik akuntansi pajak. Bagi peneliti selanjutnya, memperluas dan menambah variabel- variabel lain sehingga memperoleh hasil variatif terhadap praktik akuntansi pajak, seperti kepatuhan pajak, efektifitas pajak, sistem akuntansi pajak.

Motivasi pelayanan publik merupakan faktor penting dalam memahami perilaku pegawai sektor publik. Motivasi pelayanan publik tidak hanya tentang melayani publik secara langsung tetapi juga tentang komitmen terhadap tugas-tugas pelayanan publik, meningkatkan kinerja organisasi, dan mendorong inovasi dalam pelayanan publik. Penelitian ini dilakukan untuk menguji model bagaimana motivasi pelayanan publik dan gaya kepemimpinan mendorong peningkatan kepuasan kerja, yang diuji secara langsung dan melalui mekanisme keterlibatan kerja. Model penelitian dibangun atas dasar teori motivasi pelayanan publik. Data penelitian dikumpulkan dari seluruh Kantor Pelayanan Pajak Pratama di Sulawesi Selatan dengan responden sebagai account representative. Data yang terkumpul diolah dan dianalisis menggunakan regresi berganda dan analisis lebih lanjut melalui analisis jalur dan penggunaan uji Sobel. Hasil penelitian menunjukkan bahwa motivasi pelayanan publik secara signifikan mempengaruhi keterlibatan kerja tetapi tidak gaya kepemimpinan. Pengujian pada jalur berikutnya mengungkapkan bahwa motivasi pelayanan publik, gaya kepemimpinan, dan keterlibatan kerja mempengaruhi kepuasan kerja. Selain itu, peran mediasi uji keterlibatan kerja menegaskan bahwa keterlibatan kerja memediasi pengaruh motivasi pelayanan publik terhadap kepuasan kerja, sedangkan keterlibatan kerja tidak memediasi pengaruh gaya kepemimpinan dalam memprediksi kepuasan kerja.

This research aims to examine the influence of capital intensity, company size, and sales growth on tax aggressiveness. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Panel Data Regression Analysis using the Eviews version 13 application and Microsoft Excel. The population used in this research is Energy Companies Listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. The data collection technique in this research is a purposive sampling technique with a population of 87 companies becoming the final 10 company samples or 60 observation data processed in this research. The research results show that simultaneously capital intensity, company size and sales growth influence tax aggressiveness. Partially, capital intensity and sales growth have no effect on tax aggressiveness. Meanwhile, company size influences tax aggressiveness.

This research aims to determine the effect of profitability, sales growth, deferred tax expense, and capital intensity on tax avoidance. The object of this study consists of manufacturing companies in the non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) in the financial statements during the period from 2020 to 2023. The sampling technique in this study used purposive sampling method which resulted in a total sample of 67 companies. The analysis technique used is multiple linear regression analysis using SPSS version 22.0 software. The results of this study indicate that profitability, sales growth, and capital intensity have a negative and significant effect on tax avoidance, meanwhile deferred tax expense has no a significant effect on tax avoidance.

This study aims to examine the influence of corporate risk, cost shifting, and company size on tax avoidance. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling technique used purposive sampling and obtained 91 companies. This research is a quantitative study using secondary data from the Annual Reports of manufacturing companies. The model used in this research is panel data regression with the selected model being the Random Effect testing model. (RE). The research results show that Corporate Risk has a significantly negative impact on tax avoidance, Cost Shifting has a significant negative impact on tax avoidance, and Company Size has no impact on tax avoidance.

Tax collection is one of the critical sources of regional revenue to support development. The Regional Revenue Management Technical Implementation Unit (UPT) of Lumajang launched an innovative program called “Samperin Cak” (Pick-Up Tax Service System) to enhance tax collection effectiveness. This study aims to analyze the effectiveness of the “Samperin Cak” program in improving taxpayer compliance, reducing tax arrears, and increasing regional revenue. The research method used is qualitative with a descriptive approach. Data were collected through interviews, observations, and documentation. The results indicate that the “Samperin Cak” program effectively reaches taxpayers with limited access to service offices. Moreover, the program has increased public satisfaction with tax services. However, challenges such as limited human resources and operational vehicles need to be addressed promptly. The study recommends increasing budget allocation for program operations and conducting more extensive public outreach.

The impact of globalization has brought significant changes in economic development in the world, rapid progress in several sectors such as transportation, technology, information and communication makes it easy for companies to develop their business by not only becoming local companies, but transforming into multinational companies. This study aims to test and analyze the effect of tax burden, exchange rate, and foreign ownership on transfer pricing in food and beverage sub-sector companies listed on the IDX for the period 2020-2022. This type of research is correlational research with a quantitative approach. The sample in this amounted to 51 financial reports obtained from 17 food and beverage sub-sector companies listed on the IDX during the 3-year period. The analysis method used is statistical method with the help of IBM SPSS 26 application. The results show that the tax burden and exchange rate partially have a negative effect on transfer pricing, while the foreign ownership variable has a positive effect on transfer pricing, and the tax burden, exchange rate, and foreign ownership variables simultaneously have no effect on transfer pricing.

This study aims to determine the influence of tax understanding, the tax system, and tax fairness on individual taxpayers' perceptions of tax evasion. This research uses a survey method with a quantitative descriptive approach. The types of data used are primary and secondary data. Data collection was conducted through the distribution of questionnaires. The analytical technique used is multiple linear regression analysis. The results of this study show that, partially, tax understanding and tax fairness have an influence, while the tax system variable does not. Meanwhile, simultaneously, the variables of tax understanding, tax system, and tax fairness together influence individual taxpayers' perceptions of tax evasion.

The sugar tax has emerged as a strategy adopted by various countries to address public health issues caused by excessive sugar consumption. This study examines the impact of the tax in the UK and Mexico, as well as its implications for Indonesia. Data from the Central Statistics Agency (BPS) show that per capita sugar consumption in Indonesia far exceeds the recommended limits set by the Ministry of Health and WHO, increasing the risk of non-communicable diseases such as diabetes and obesity. In the UK, the sugar tax successfully reduced sugar consumption, particularly among children and adolescents, while in Mexico, sugary beverage consumption also declined significantly. Besides reducing sugar intake, the tax generates revenue that can fund public health programs. However, resistance from the food and beverage industry and local communities presents challenges. This study recommends implementing a sugar tax in Indonesia as a strategic step to improve public health, supported by complementary policies promoting healthy eating and stronger consumer protections.

The forecasting of advertisement tax payments at the Medan City Revenue Agency aims to support planning and decision-making regarding advertisement tax revenue from 2021 to 2023, covering the period from January to December. In this process, historical data on advertisement tax payments is analyzed to determine the most suitable ARIMA model by considering the Autoregressive (AR), Differencing (I), and Moving Average (MA) parameters. The research indicates that the ARIMA model can provide accurate predictions of advertisement tax payment trends, thereby serving as a tool to enhance the effectiveness of local tax management. For the period from January to October 2024, it is estimated that 1,141 individuals will make advertisement tax payments, with the lowest forecasted number occurring in January 2024 at 1,128 individuals.

This research aims to analyze the influence of tax knowledge, taxpayer awareness and tax sanctions on individual taxpayer compliance. The population of this research is all individual taxpayers at KPP Pratama Pati. The sampling technique in this research is insidental sampling. Respondents in this study are individual taxpayers who are registered with KPP Pratama Pati and regularly report their tax obligations. Data was taken by distributing questionnaires to 110 individual taxpayers. Data analysis used the Wrap PLS version 6.0 software analysis tool. The results of this research show that taxpayer knowledge, taxpayer awareness, and tax sanctions have a significant positive effect on individual taxpayer compliance.

Taxes are levied based on legal norms to cover the costs of producing collective goods and services to achieve general welfare and to increase the development of a country. One source of tax funds comes from Land and Building Tax. Refusal to pay, evasion, or resistance to taxes is generally a violation of the law. Taxes are one source of government funds for development, both central government and regional government. If a person has fulfilled the subjective and objective requirements, then he is obliged to pay tax. However, the problem often faced by the government is the lack of taxpayer awareness of their obligation to pay taxes. In this community service, the Indocakti Malang College of Economics team carried out assistance activities regarding reducing land and building tax payments for residents of RT 10 RW 05 whose land and buildings are still leased.

The purpose of this study is to empirically prove that cash holding can be influenced by the profitability of net working capital cash conversion cycle firm size and leverage either directly or indirectly mediated by tax availability in basic and chemical industrial manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 - 2021. The measurement of the intervening tax avoidance variable uses the cash effective tax rate application, with purposive sampling in this study. Based on the existing criteria, a sample of 31 manufacturing companies in the basic and chemical industry sectors were obtained that were "listed" on the IDX for the period 2018-2021. and Firm Size significantly affect Cash Holding without being mediated by Tax Avoidance while Leverage can significantly affect Cash Holding mediated by Tax Avoidance for manufacturing companies in the basic and chemical industry sectors listed on the IDX for the period 2018 – 2021.  

This ponder points to analyze the application of Esteem Included Charge (VAT) bookkeeping within the setting of its impact on the planning of company budgetary articulations. In an ever-evolving trade environment, assess controls are an important aspect that companies have to be pay consideration to within the preparation of their money related explanations. Particularly, Esteem Included Charge (VAT) is one of the charges that includes a noteworthy affect on the company's budgetary position. This ponder employments auxiliary information investigation strategies including open monetary explanation information from different businesses. This consider distinguishes the affect of the application of Esteem Included Assess (VAT) bookkeeping on viewpoints of planning monetary articulations such as net salary, cash stream, and value. The comes about uncovered that the strategy of applying VAT can have a noteworthy impact on the company's money related position. In expansion, this consider too investigates the affect of VAT usage on charge hones and corporate social commitments. The comes about give a more profound understanding of the degree to which corporate tax assessment hones impact the planning of money related explanations and corporate social duty. In an period of globalization and harmonization of bookkeeping benchmarks, a profound understanding of the application of VAT and its impact on budgetary articulations is critical for partners, counting speculators, controllers, and company administration. This investigate gives profitable bits of knowledge into the significance of Esteem Included Charge (VAT) bookkeeping within the setting of planning budgetary articulations and can help companies in optimizing assess administration and understanding its affect on their money related execution.