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Tasya, Putri Innas; Karsiati; Soegiastuti, Janti; Rr. Supratiningrum

Jurnal Ilmiah Serat Acitya 2025 Universitas 17 Agustus 1945

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.

Siska, Elmira; Lestari, Nurlaela Eva Puji; Rachmah, Siti Mabrur; Elvira, Lela

Jurnal Pengabdian kepada Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

This community service activity (PKM) was carried out with a partner, the manager of Siengkong TapiOK, which is one of the MSME actors in the city of Bogor. The problem faced by partners is apart from worrying about eroding profits when paying taxes, there is also limited knowledge in making tax payments online using the OnlinePajak application. This community service activity aims to increase the knowledge and skills of Siengkong TapiOK managers in paying taxes online. Implementation of PKM activities consists of three stages, namely the preparation, implementation and evaluation stages. Recapitulation analysis shows that the material presented is in accordance with partner needs. The statistical results of the paired sample t-test show that this training has proven to have a positive and significant impact on increasing the knowledge and skills of Siengkong TapiOK managers

Muhammad Afdal Usman; Fajar Rina Sejati; Muthmainnah Muthmainnah

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

The aim of this research is to examine the influence of tax knowledge, social motivation and career motivation on students' interest in participating in tax brevet training. This research is quantitative research by collecting data using survey methods. The sample for this research was 77 accounting students who were actively registered at Yapis University, Papua. Sampling used simple random sampling technique. The results of this research indicate that tax knowledge has a significant effect on interest in participating in tax brevet training. Meanwhile, social motivation and career motivation do not have a significant effect on interest in participating in tax brevet training.

Maria Septijantini Alie; Umar Bakti; Iin Anita Agustinar

Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri 2023 Universitas Maritim AMNI Semarang

Community service activities to provide knowledge about MSME tax preparation and reporting training. this activity was carried out on May 3 2023. The method of activity is with presentation of material, discussion, training and evaluation. a series of community service activities as follows: the implementing team presented material on the Basic Principles of Imposing Final MSME Income Tax, tax incentives provided by the government to MSME actors, Calculation and Payment of MSME Final Income Tax, and Reporting of MSME Income Tax and Tax Sanctions. The result of this community service activity is that activity participants are capable of making and reporting MSME taxes

SE, Sunarti; Sarwono, Aris Eddy

Adi Widya: Jurnal Pengabdian Masyarakat 2020 Lembaga Penelitian dan Pengabdian Masyarakat

Bisnis UMKM konvensional maupun online memiliki potensi yang sangat besar dalam perekonomian negara. Berbagai permasalahan dihadapi oleh para pelaku UMKM salah satunya adalah permasalahan mengenai pengelolaan keuangan dan perpajakan mengingat UMKM ini memiliki potensi dan prospek pengembangan yang sangat baik. Peraturan perpajakan berubah sangat dinamis, khususnya peraturan pajak untuk UMKM. Melalui program pengabdian ini, permasalahan akan dipecahkan dengan melakukan pendampingan untuk proses penerapan akuntansi dan perpajakan sederhana pada UMKM.