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PEMBINAAN WAJIB PAJAK UMKM ORANG PRIBADI DALAM PELAKSANAN PP 23 TAHUN 2018 DI WILAYAH JAKARTA Endro Andayani; Aji Prasetyo; Muhammad Yusuf
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 3, No 2: Januari 2021
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jks.v3i2.1277

Abstract

The socialization of PP 23 of 2018 which is an amendment to PP 46 of 2013 is very important to do because the socialization carried out by the government has not been carried out maximally so that still many UM KM Taxpayers (WP) have not clearly understood its implementation (Hendri, 2018). It is hoped that the guidance for UMKM Taxpayers (WP) whose turnover is less than 4.8 billion is expected to gain insight into what taxpayers can do related to the implementation of taxation and the responsibilities that must be carried out so that they are able to increase awareness to carry out their obligations which will then increase revenue. state revenue from the tax sector.This socialization was carried out through Community Service activities (PKM). In this PKM activity, Taxpayers (WP) are given PP 23/2018 material, insight into the rights and obligations of Taxpayers (WP), provide motivation for compliance in carrying out tax obligations and training on how to calculate, pay, and report taxes with the e billing system and e filling.The PKM results show an increase in knowledge about the implementation of PP 23/2018, new insights emerge that the procedures for calculating, paying and reporting taxes are carried out online so that it will simplify and speed up the process.The socialization of PP 23 of 2018 which is an amendment to PP 46 of 2013 is very important to do because the socialization carried out by the government has not been carried out maximally so that still many UM KM Taxpayers (WP) have not clearly understood its implementation (Hendri, 2018). It is hoped that the guidance for UMKM Taxpayers (WP) whose turnover is less than 4.8 billion is expected to gain insight into what taxpayers can do related to the implementation of taxation and the responsibilities that must be carried out so that they are able to increase awareness to carry out their obligations which will then increase revenue. state revenue from the tax sector.This socialization was carried out through Community Service activities (PKM). In this PKM activity, Taxpayers (WP) are given PP 23/2018 material, insight into the rights and obligations of Taxpayers (WP), provide motivation for compliance in carrying out tax obligations and training on how to calculate, pay, and report taxes with the e billing system and e filling.The PKM results show an increase in knowledge about the implementation of PP 23/2018, new insights emerge that the procedures for calculating, paying and reporting taxes are carried out online so that it will simplify and speed up the process   
Pengaruh Faktor-Faktor Pelaksanaan PP 46 Tahun 2013 Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus UMKM Pusat Grosir Tanah Abang Jakarta Pusat) Endro Andayani
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.102 KB) | DOI: 10.31334/trans.v1i1.137

Abstract

This research is an annual background by implementation of PP 46, 2013 to facilitate SMEs Taxpayer with omzet of less than  4,8 M. This research, especialy analyzed the factors’s that effects the complienceness of the implementation of PP 46,2013 on SMEs Taxpayer with variables such as perception of justice, tax knowledge of PP 46, 2013, Tax  Administration, Benefits, Sanctions and Goverment socialization, partially or simultaneously. This research using  quantitative appoach, The data used are primary data, collected using quetionnaires fill by respondents, chosen using non probabilty sampling, and sampling technique by purposive sampling.Data analyzed using multiple linear regression. The population of this study are small business and Enterpreneurships in wholesale center Tanah Abang with annual gross income less than 4,8 M , criteria by gender, education backgrounds, business longevity, incorporated or have a NPWP (Identification Legal Entity Tax Payer Goverment) and monthly average sales . The results of this study indicates that perception of justice of PP 46, 2013, Knowledge of PP 46, 2013, Administration, Benefit, Sanctions and Socialization, takes effect on SMEs tax payer compliance in the wholesale center Tanah Abang . The samples used in this study were 86 respondentsThe results of this  indicates that perception of justice of PP 46, 2013, Knowledge of PP 46, 2013, Administration, Benefit, Sanctions and Socialization, takes effect on SMEs tax payer compliance in the wholesale center Tanah Abang either partially or simultaneously.
TINJAUAN ATAS PROSEDUR PEMUNGUTAN PAJAK BEA BALIK NAMA KENDARAAN BERMOTOR PADA KANTOR CABANG PELAYANAN DINAS PENDAPATAN PROVINSI JAWA BARAT WILAYAH KABUPATEN KUNINGAN (SAMSAT) 2012-2015 Ade Suryana; Endro Andayani; Maharani Maharani
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.234 KB) | DOI: 10.31334/reformasi.v4i1.585

Abstract

One component of tax that greatly influences regional income is the tax on transfer of motor vehicle title (BBNKB). However, the perceptions and knowledge of taxpayers are not good enough about the procedure for collecting tax on transfer of motor vehicle names (BBNKB). The purpose of this study is to review the procedure for collecting motorbike name transfer tax at the branch office of the revenue service office in West Java Province, Kuningan District (SAMSAT). In collecting data, the writer does practical work, observation, interviews and documentation studies, the method that the writer does is descriptive method. From the results of the research and data collection conducted by the author, it was concluded that in collecting the Motor Vehicle Service Transfer Fee (BBNKB) branch of West Java Province Kuningan District (SAMSAT), there were still less optimal services so that there were still third parties (brokers). In the implementation of the payment. other than that, the perception and knowledge of the taxpayers' community is not good about the Fee for Transferring the Name of Motorized Vehicles.
Pembinaan Pelatihan Pembukuan Laporan Keuangan Terhadap Wajib Pajak UMKM Di Jakarta Aji Prasetyo; Endro Andayani; Mohammad Sofyan
JURNAL EKONOMI, MANAJEMEN, BISNIS, DAN SOSIAL (EMBISS) Vol. 1 No. 1 (2020): November
Publisher : CV ODIS

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

Abstract

Coaching training in making corporate financial reports is very important for MSME taxpayers because from the company's financial reports can monitor or see the extent to which the company is making profits, company performance, control of the flow of funds within the company, the values ??of company assets, the value of company liquidity. , as well as the ability to handle all accounts receivable responsibilities. However, there are still many MSMEs that feel they do not need accounting information because it is considered difficult and all the limitations they have. This has an impact on tax reports that can affect state income. This socialization was carried out through Community Service activities. In this Community Service activity, MSMEs players are given simple financial accounting material, insight into the importance of financial accounting for tax reporting, provide motivation for compliance in carrying out tax obligations, and financial accounting training. The PKM results show an increase in knowledge about the principles of bookkeeping for MSMEs and an awareness that bookkeeping is very easy.
PROSEDUR PENETAPAN NOTA PEMBETULAN (NOTUL) DI KANTOR PELAYANAN UTAMA BEA DAN CUKAI TIPE A TANJUNG PRIOK JAKARTA Jiwa Pribadi Agustino; Endro Andayani; Christovorus Anggoro Bani Kasapto
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 1: March 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.84 KB) | DOI: 10.31334/reformasi.v4i1.586

Abstract

Cost in is the tax of the country depand from rules constitution for the things that come in to pabean area. From there the subyek of this final duty is How The Prosedure of Confirmatiom Correcting Note (NOTUL) at the Office of First Service Bea and Cukai type A Tanjung Priuk Jakarta. . Achivement from making this materi is to know the Prosedure of Confirmation Correcting Note  (NOTUL) at the Office of First Service Bea Cukai  Type A Tanjung Priuk Jakarta. The writer using some of the method collecting data with looking for dates from the countries that connacting import. The observation method that to do on this final duty from the study of the closing observation, collecting data method and dooing interview with the subyek. The Conclusion is Based on the Procedure of Stipulation of Notice in the Office of Main Customs and Excise Type A Tanjung Priok Jakarta in the period of 2017 is in accordance with the Law Number 17 of 2006 on the amendment to Law Number 10 Year 1995 About Customs.
Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) Panji Harapan Agung; Endro Andayani; Ratih Kumala
Ilomata International Journal of Tax and Accounting Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v3i2.466

Abstract

This study aims to analyze the application of Value Added Tax collection policies on Trading transactions through Electronic Systems at the Corporate and Foreign Tax Service Office. This research is a qualitative descriptive study with data collection techniques through interviews, observations and using written documents. The results showed that the implementation of the VAT collection policy on PMSE, VAT receipts decreased in 2019 due to covid, the number of additional PMSE VAT taxpayers tended to decrease every semester, PSME VAT receipts tended to increase every semester, in terms of the level of effectiveness in 2020, respectively. less effective but in the 2021 period, very effective per semester, the application of the regulations has several weaknesses, namely related to the affirmation of sanctions against collectors who are negligent in carrying out their tax obligations and activities to explore potential Business Actors who are ready to be appointed as PMSE VAT collectors. In addition, public awareness about taxation is still very low, there are still many users who use the service for free and also the prevalence of piracy, this has more or less affected the number of transactions that can be subject to Value Added Tax.