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Pendampingan Pelaporan SPT Tahunan Berbasis E-filing Bagi Pedagang Kelontong di tengah Wabah Covid-19 Sriwinarti, Ni Ketut; Murapi, Ikang; Oki Astarini, Dewa Ayu; Aryani, R. Ayu Ida; Ulfa, Baiq Adrian
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 1 No 1 (2020)
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.707 KB) | DOI: 10.30812/adma.v1i1.819

Abstract

Government appeals to stay at home and restrictions on the delivery of public services do make people less comfortable in receiving public services, but this is a policy currently taken by the government is an effort to limit or stop the spread of Corona Virus. based on the instructions given, DJP (Direktorat Jenderal Pajak) then stop reporting directly and lead to the use of e-filing and extend the tax reporting period that should end on 31 March 2020 to 30 April 2020. Termination is what later became a problem experienced by taxpayers, especially the grocery traders in Gerung Market, Gerung District, West Lombok Regency, where the average trader was very unfamiliar with the use of electronics, especially the use of computers and the internet. By coordinating with an account representative, the servant provides assistance to traders who wish to report their annual tax return online while still paying attention to social distancing or maintaining a safe distance from participants. because of the adaptations made so that not all registered participants can be accompanied, namely only 50% of participants who successfully report online, 20% of participants are reported manually and the rest are still waiting for further policies.
STUDI KUALITATIF WAJIB PAJAK ORANG PRIBADI PENGUSAHA TERTENTU DALAM MELAKUKAN PEMBAYARAN PAJAK PENGHASILAN (Studi Kasus Pada Pelaku Social Commerce) Aryani, R. Ayu Ida
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 1 No 2 (2020)
Publisher : Program Study Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.146 KB) | DOI: 10.30812/rekan.v1i2.923

Abstract

Tujuan penelitian ini adalah untuk mengetahui kondisi pengetahuan pelaku social commerce sebagai wajib pajak pengusaha tertentu dalam membayar pajak penghasilan atas usahanya. Penentuan perilaku agen social commerce ketika dihadapkan pada tantangan membayar pajak penghasilan, dan bagaimana kendala yang dihadapi oleh petugas pajak atas transaksi social commerce pengumpulan pajak. Penelitian ini merupakan penelitian kualitatif yang dilakukan dengan mewawancarai para pelaku perdagangan social. Hasil wawancara menunjukkan bahwa faktor utama pelaku social commerce tidak membayar pajak penghasilan adalah kurangnya informasi jika mereka wajib pajak dan diharuskan membayar pajak atas penghasilan yang diterima. Mereka perlu memiliki kriteria yang jelas tentang perpajakan perdagangan social, jangka waktu pembayaran, dan kepastian bahwa mereka tidak dirugikan. Berbagai kendala yang dihadapi KPP untuk keperluan perpajakan juga terjadi transaksi social commerce, seperti kesulitan melacak siapa yang bertransaksi social commerce, kesulitan menentukan objek pajak (hingga formal digital), transaksi tidak hanya di wilayah pabean Indonesia.
Investasi Cerdas di Tengah Pandemi: Webinar Otoritas Jasa Keuangan (OJK) Astarini, Dewa Ayu Oki; Angrawan, Anthony; Aryani, R. Ayu Ida; Murapi, Ikang
ADMA : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 2 No 1 (2021): Juli 2021
Publisher : LPPM Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/adma.v2i1.1335

Abstract

This devotional activity aims to provide education about smart investments that can be done in the midst of the covid 19 pandemic, namely through investments in the Indonesian Capital Market and analysis that investors need to do before starting to invest. This devotion is also one way to motivate students as millennials to have a paradigm of investment society.This devotion was conducted in the form of a webinar event "smart investment in the middle of the pandemic" with participants of Bumigora University students. The webinar aims to add insight into how to invest in stocks, indicators to consider and strategies for stock investments that generate income with controllable risks. In addition, in this devotion is given a simulation of how to utilize the existing technology on smartphones for ease in investing through investment applications in playstore..