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All Journal JMM (Jurnal Masyarakat Mandiri) EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Ilomata International Journal of Tax and Accounting EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Trends in Accounting Research Jurnal Pajak Vokasi (JUPASI) International Journal of Trends in Accounting Research

Kumala, Ratih

Fakultas Ilmu Administrasi Publik, Institut Ilmu Sosial Dan Manajemen STIAMI

Author-ID : 1038325

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 14 Documents Claim Missing Document

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IMPLEMENTASI E-FAKTUR VERSI 3.0 DALAM UPAYA MENINGKATKAN KEPATUHAN PENGUSAHA KENA PAJAK UNTUK PELAPORAN SPT MASA PPN DI MASA PANDEMI COVID-19 (STUDI KASUS PADA KANTOR PELAYANAN PAJAK PRATAMA KOSAMBI TAHUN 2016-2020) Ratih Kumala; Wiwi Diana Safitri; Ridwal Ridwal; Habsulhadiprasodjo Nurhadi
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Perkembangan tekhnologi di era modernisasi memungkinkan Direktorat Jenderal Pajak (DGT) melakukan pengendalian dengan mengandalkan teknologi digital. Salah satunya diluncurkanlah aplikasi e-Faktur guna mengoptimalisasi penerimaan pajak yang dipungut dengan melakukan perbaikan administrasi perpajakan khususnya dalam pembuatan faktur pajak elektronik (e-Faktur). Tujuan penelitan ini adalah untuk mengetahui dan menganalisis implementasi e-Faktur versi 3.0 dalam upaya meningkatkan kepatuhan Pengusaha Kena Pajak untuk pelaporan Surat Pemberitahuan Masa PPN di Kantor Pelayan Pajak Pratama Kosambi Tahun 2016-2020 serta hambatan dan upaya yang dilakukan KPP Pratama Kosambi dalam meningkatkan kepatuhan Pengusaha Kena Pajak. Penelitian ini menggunakan jenis penelitian deskriptif dengan pendekatan kualitatif. Hasil penelitian ini adalah implementasi menggunakan indikator melalui standar dan sasaran pada kebijakan, sumber daya manusia, hubungan komunikasi antar organisasi, agen pelaksana, kondisi sosial, politik dan ekonomi, serta disposisi implementor sudah cukup baik namun masih memiliki kekurangan. dikarenakan penyuluhan, edukasi, dan sosialisasi yang dilakukan masih belum maksimal. Sedangkan tingkat kepatuhan Pengusaha Kena Pajak mengalami kenaikan hal ini dibuktikan dengan data jumlah pengusaha kena pajak yang melaporkan Surat Pemberitahuan Masa PPN dari tahun pajak 2016 sampai dengan 2020 mencapai 81%, Dengan demikian dapat dikatakan bahwa kesadaran pengusaha kena pajak dalam menjalankan kewajiban perpajakannya mengalami peningkatan.

Implementasi Sistem Administrasi Perpajakan Modern Samsat Jawa Barat Ngabret (Samsat J’Bret) Sebagai Upaya Peningkatan Pendapatan Pajak Kendaraan Bermotor Di Samsat Kota Bekasi Tahun 2018-2020 Surezna Rawi; Ratih Kumala
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 1: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This study aims to determine the implementation of the modern tax administration system of Samsat J'bret as an effort to increase motor vehicle tax revenue in the Bekasi City Samsat during the 2018-2020 period, the obstacles that arise and the efforts made by the Bekasi City Samsat in increasing motor vehicle tax revenues. This research is a descriptive research with a qualitative approach. The analytical method used is qualitative data analysis method. The results showed that the implementation of the modern tax administration system of Samsat J'bret as an effort to increase motor vehicle tax revenue in the Bekasi City Samsat in 2018-2020 was quite good in terms of resources, disposition and bureaucratic structure because in 2018-2020 motor vehicles tax revenue through the Samsat J'bret kept increasing. The obstacles that occur were that the public's understanding of Samsat J'bret services was still low and the facilities provided and the readiness of the system used were not yet comprehensive so that the system often went offline and experienced errors. Therefore, the Bekasi City Samsat needs to increase the campaign to the community, improve service facilities, and make system improvements so that errors no longer occur.

PROSES PEMBUATAN NPWP CEPAT DAN MUDAH BAGI PELAKU UMKM DI MASA PANDEMI COVID-19 Mainita Hidayati; Ratih Kumala; Wuwuh Andayani; Ridwal Ridwal; Aldino Aldino
JMM (Jurnal Masyarakat Mandiri) Vol 5, No 2 (2021): April
Publisher : Universitas Muhammadiyah Mataram

Abstrak: Kegiatan pengabdian pada masyarakat ini merupakan kegiatan pengabdian yang telah dilakukan pada tahun 2020 di Kelurahan Pakis yang terletak di wilayah Kecamatan Sawahan, Kota Surabaya. Pakis merupakan daerah yang terus berkembang dengan memiliki beberapa UMKM di bidang kuliner dan fashion. Tujuan diadakan pengabdian ini adalah untuk mengenalkan tentang proses pembuatan NPWP cepat dan mudah guna meningkatkan pemahaman pelaku UMKM dalam memenuhi kewajiban perpajakannya. Metode pelatihan ini dimulai dengan syarat dan cara pembuatan NPWP, hak dan kewajiban wajib pajak serta manfaat NPWP, tata cara pembukuan dan pencatatan, serta tata cara penghitungan dan pelaporan pajak UMKM. Persiapan pengabdian kepada masyarakat ini dilakukan dalam beberapa tahapan, yaitu (1) menganalisa situasi dan identifikasi kebutuhan UMKM, (2) Memberikan materi pelatihan yang disosialisasikan oleh Instruktur kepada pelaku UMKM dan diskusi tentang permasalahan-permasalahan pajak, (3) evaluasi program dalam pelaksanaan kegiatan pengabdian kepada masyarakat. Hasil kegiatan yang telah dilakukan bahwa pelaku UMKM yang belum mendaftarkan diri sebagai wajib pajak karena belum mengetahui tata cara pembuatan NPWP dan keterbatasan informasi terkait syarat dan cara pembuatan NPWP, dan pelaku UMKM belum melakukan pembukuan dan pencatatan transaksi keuangannya. Pelatihan ini menunjukkan tingkat pemahaman pelaku UMKM terhadap pentingnya pemahaman terhadap perpajakan, adanya respon positif tersebut dilihat dari antusiasme para peserta pelatihan mengikuti kegiatan pengabdian, Sebagian besar (62,5%) peserta telah memahami tentang perpajakan, arti pentingnya pajak, pembuatan NPWP, dan dapat memahami PP Nomor 23 Tahun 2018. Abstract: This community service activity is a service activity that has been conducted in 2020 in Pakis Village located in sawahan sub-district, Surabaya. Fern is an area that continues to grow by having several MSMEs in the field of culinary and fashion. The purpose of this devotion is to introduce about the process of making NPWP quickly and easily in order to improve the understanding of MSMEs in fulfilling their tax obligations. This training method begins with the terms and procedures for making NPWP, the rights and obligations of taxpayers as well as the benefits of NPWP, bookkeeping and recording procedures, and procedures for calculating and reporting MSMEs taxes. Preparation of community service is carried out in several stages, namely (1) analyzing the situation and identification of the needs of MSMEs, (2) Providing training materials disseminated by instructors to MSMEs and discussions on tax issues, (3) evaluation of programs in the implementation of community service activities. The results of the activities that have been carried out that MSME actors who have not registered as taxpayers because they do not know the procedure of making NPWP and limited information related to the terms and how to make NPWP, and MSMEs actors have not done the bookkeeping and recording of financial transactions. This training shows the level of understanding of MSMEs on the importance of understanding taxation, the positive response is seen from the enthusiasm of the trainees following the devotional activities, mostly (62.5%) participants have understood about taxation, the importance of taxes, the creation of NPWP, and can understand PP No. 23 of 2018.

Pengaruh Pemahaman Peraturan Pajak, Tarif Pajak, Lingkungan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Pada UMKM Ratih Kumala; Ahmad Junaidi
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 1 No. 1 (2020): November 2020
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar

One of the tax receipts received by the state is used to finance development in Indonesia. For development to run smoothly, the revenue received by the state must increase. The large number of taxpayers will affect the increase in revenue sources because the more the number of compliant taxpayers, the more the source of state income. However, an active role, tax rates, environmental taxpayers, and taxpayer awareness are needed in this regard. This study aims to examine the effect of understanding tax regulations, tax rates, the environment, and taxpayer awareness of taxpayer compliance in Micro, Small and Medium Enterprises (MSMEs). This research method uses quantitative descriptive methods. The population of this study is the MSMEs taxpayer who has been operating for at least one year and has a gross circulation not exceeding 4.8 billion rupiahs in one tax year, because this is based on the provisions of PP No. 23 of 2018. The research sample used simple random sampling technique. The data used are primary data taken based on questionnaires distributed by 100 respondents. The results of this study indicate that the variable understanding of tax regulations significantly influence the compliance of MSMEs taxpayers. Then the variable tax rates, environmental taxpayers and taxpayer awareness do not have a significant effect on tax compliance of MSMEs

ANALISIS EFEKTIFITAS PAJAK REKLAME DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH DI KOTA BEKASI Ratih Kumala
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 6, No 1: Maret 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

One source of Regional Revenue is local tax, one of which is advertisement tax. The formulation of this problem is how the effectiveness of advertisement tax on Regional Tax Revenues in the City of Bekasi in 2013-2017. This research method uses a qualitative descriptive method. The results of this study indicate that the advertising tax effectiveness is classified as not yet effective. Realization of regional tax in 2013 was 97.88%, in 2014 it decreased by 71.99%. In 2015, it decreased again by 58.80%, in 2016 it decreased again by 43.61%. 2013 decreased by 29.36%. The decline in 2013-2017 was due to the implementation of advertisement tax collection which often occurred misunderstanding between taxpayers and the government of the city of Bekasi. And some ways that can be done to achieve the target of advertisement tax revenue is to disseminate and educate about the importance of paying taxes to the public, and improve services for the convenience of taxpayers, cooperate and embrace advertising services.

Strategi Kebijakan Fiskal Dalam Menghadapi Resesi Ekonomi melalui Kebijakan Pajak Agus Subagiyo; Khikmatul Islah; Ratih Kumala; Dwikora Harjo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1985

In the first quarter of 2020, the Gross Domestic Product (GDP) of several countries has clearly illustrated the impact of the Covid-19 outbreak which has affected the decline in economic activity around the world, US (0.3 percent), Germany (-2.3 percent), China (-6.8 percent) and Singapore (-2.2 percent). In response to the global economic downturn, several countries have issued various monetary easing policies and fiscal policy packages with progressive schemes with significant value. The government continues to be aware of current global economic developments and has responded through various domestic fiscal stimulus policies that are provided for health care, protection of vulnerable communities, incentives for affected sectors and strengthening financial stability. One of the focuses is related to tax policy in the midst of a pandemic as a measure to anticipate the threat of a recession. With descriptive qualitative methods through literature studies, tax policies during this pandemic are described. The role of this tax is one of the many alternatives in facing the threat of a recession during a pandemic

Effectiveness Of Applicatison Of Online Objection Submission Service (E-Objection) At The Primary Tax Office Of South Bekasi Ratih Kumala; Agus Subagyo; Dwikora Harjo; Pebriana Arimbhi; Mainita Hidayati
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 2: SEPTEMBER 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i2.1797

Along with advances in information and communication technology, the conventional service system has shifted to an electronic-based service system. This encourages the Directorate General of Taxes to take part in carrying out reforms, one of which is by simplifying the online filing procedure for submitting objection letters (e-objection), which has only been running as of August 1, 2020. This study was conducted to see the effectiveness of the application of online objection letter submission services (e-objection) in improving service performance, obstacles that arise and the efforts made by the Primary Tax Office of South Bekasi in improving the service performance of the e-objection feature. This research is a descriptive research with a qualitative approach. Data was collected through observation, interviews and documentation. The results of this study indicate that the e-objection feature has been successfully implemented at the Primary Tax Office of South Bekasi but few people use it. The reason is that the submission of the objection is unpredictable because it is not an obligation. These results are based on problem identification, program success, target success, satisfaction with the program and overall goal achievement on Campbell's theory in regarding criteria for measuring effectiveness. The obstacles faced by the Primary Tax Office of South Bekasi include the lack of campaign and the low quantity and quality of human resources in IT. Therefore, the efforts that need to be made by the Primary Tax Office of South Bekasi are conducting more frequent campaign and increasing the quantity and quality of human resources in IT.

Efektivitas Program Earmarking Tax Atas Pajak Rokok Untuk Kesadaran Dalam Upaya Kesehatan Masyarakat di Provinsi DKI Jakarta RD Kusyeni; Nur Sari; Ratih Kumala; Zainal Arifin Yurdani
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 8, No 1: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v8i1.1421

Effectiveness is needed to determine how far the targets have been achieved. Earmarking tax is a government policy in making efficient use of the budget in which the source of revenue and the spending program will be determined specifically as intended. DKI Jakarta is one of the provinces that implements earmarking tax on cigarette taxes. To find out the factors that influence the effectiveness of the earmarking program on cigarette taxes for awareness in public health efforts, the analysis uses Richard M Steer's theory of effectiveness which consists of four characteristics, namely organizational characteristics, environmental characteristics, worker characteristics and policy characteristics and management practices. Based on these four characteristics, the factors that support and influence the effectiveness of the earmarking tax program on cigarette taxes for awareness in public health efforts in DKI Jakarta Province are organizational characteristics. This is because the characteristics of the organization in its implementation are considered effective. One of the factors and efforts that have an impact on the effectiveness of this earmarking tax program, namely the overlapping authority between the central government and local governments, restrictions on the use of tax revenue-sharing funds and delays in depositing by the Ministry of Finance into regional general treasury accounts.

Analysis of The Implementation of Tax Planning in Efforts to Save Corporate Income Tax Expense in PT GMT year 2017 Ening Budi Herwati; Ratih Kumala
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 2 No. 1 (2021): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Tax planning is the first step in tax management. Tax management is a means to meet tax obligations well, but the amount of tax paid can be reduced to a minimum to obtain the expected profit. This research aims to analyze the implementation of tax planning conducted by PT GMT. The research approach used by the authors is descriptive qualitative. This research result is expected to provide information and suggestion for PT GMT that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT GMT could efficient payable tax expense. And company could save amounted to Rp.18.231.325,- from previous total payable tax.

Finance Technology Innovation in the Finance Sector: The Role of E-money on Increasing Tax Revenue Raden Kusyeni; Pandoyo Pandoyo; Ratih Kumala; Mochamad Sofyan
Ilomata International Journal of Tax and Accounting Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

The expanding versatility of people in general in monetary exercises wants to make monetary exchanges simpler, more compelling and effective yet at the same time protected in exchanges. The mechanical advancement that is the subject of the most recent review in Indonesia is Financial Technology (FinTech). The adjustment of the type of cash, both paper cash and coins started to be supplanted with electronic cash or ordinarily alluded to as E-cash. E-cash right now circling in Indonesia as OVO Cash, Shopee Pay, Gopay, Brizzi, Paytren, isaku, Dana, Linkaja, Flazz and others, is a type of money innovation to complete monetary exchange exercises, with the presence of E-cash. This cash is relied upon to help people in general in getting to monetary items and work with monetary exchanges and duty installment exchanges. Progresses in monetary innovation can make it more straightforward for citizens to make charge installments. The exploration technique utilized is unmistakable subjective strategy with writing survey. The motivation behind this exploration is to help the local area in making charge installments simpler and it is trusted that this electronic installment can expand charge income.

Co-Authors Agus Subagiyo Agus Subagyo Ahmad Junaidi Aldino Aldino Andayani, Endro ARFAN IKHSAN Dwikora Harjo Ening Budi Herwati Habsul Nurhadi Ibrahim Abu Bakar Islah, Khikmatul Kusyeni, RD Mainita Hidayati Mainita Hidayati Mochamad Sofyan Nur Sari Pandoyo Pandoyo Panji Harapan Agung Pebriana Arimbhi Putri Kemala Dewi Lubis Raden Kusyeni Ridwal Ridwal Ridwal Ridwal Surezna Rawi Syahrijal Hidayat Tiolina Evi Wiwi Diana Safitri Wuwuh Andayani Zainal Arifin Yurdani

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