Articles
<![CDATA[Pendampingan Dan Edukasi Pajak Kepada Guru SMKN 2 Tangerang ]]>
<![CDATA[Agustine Dwianika]]>;
<![CDATA[Fitriyah Nurhidayah]]>
<![CDATA[ Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2022): MEI 2022 ]]>
Publisher : <![CDATA[Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia ]]>
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DOI: 10.55983/empjcs.v1i3.124
<![CDATA[Taxes are a part of all business fields, including BUMDes. This understanding is important for industry players, as well as their assistants. High school teachers are one of the BUMDes companions and also presenters in learning BUMDes Finance for students. So that the emphasis on the importance of culture as a determinant of the success of increasing tax compliance is very important. The Tax Center of Pembangunan Jaya University is one of the tax education activists that is highly committed to the effort to disseminate taxation widely. One of them is in the South Tangerang area. This study was conducted to find out how far the teachers of Vocational High School 2 South Tangerang, regarding the role of culture in BUMDes tax compliance. This study was conducted by comparing the knowledge of the role of culture before and after the teacher attended the training. Interviews were conducted to complete the results of the analysis and conclusions. The results showed that most of the participants experienced an increase in knowledge of the importance of the role of corruption culture in the success of efforts to increase BUMDes tax compliance]]>
<![CDATA[Peningkatan Kemampuan Perpajakan Rumah Sakit Bagi Pegawai Rumah Sakit Permata Pamulang Melalui Pelatihan Perpajakan ]]>
<![CDATA[Agustine Dwianika]]>;
<![CDATA[Hastuti Naibaho]]>
<![CDATA[ Patria : Jurnal Pengabdian Kepada Masyarakat Vol 2, No 2: September 2020 ]]>
Publisher : <![CDATA[Universitas Katolik Soegijapranata ]]>
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DOI: 10.24167/patria.v2i2.2774
<![CDATA[Perbedaan persepsi pegawai keuangan rumah sakit tentang perlakuan pajak rumah sakit antar berbagai divisi menimbulkan polemik tersendiri, terutama terkait pengenaan Pajak Pertambahan Nilai (PPN). Pertanyaan yang sering timbul adalah apakah jasa rumah sakit dikenai PPN ataukah tidak serta bagaimana perlakuan perpajakan yang sesuai dengan aturan di Indonesia. Kemampuan karyawan dalam perpajakan menjadi sangat penting agar tidak terjadi kesalahan perhitungan dan pelaporan pajak yang berakibat harus dibayarnya sanksi administratif ataupun denda perpajakan. Hal ini dipahami dengan baik oleh manajemen Rumah Sakit Permata Pamulang, mereka serius memperbaiki kemampuan manajemen dari waktu ke waktu agar lebih baik dan lebih efisien, termasuk dalam hal manajemen perpajakan. Berdasarkan permasalah tersebut Universitas Pembangunan Jaya melakukan kegiatan pengabdian masyarakat berupa Seminar Perpajakan Rumah Sakit dengan tujuan untuk membantu seluruh karyawan rumah sakit tersebut memahami perlakuan pajak dengan benar. Seminar tersebut membahas lebih lanjut kaitan transaksi yang sering terjadi di rumah sakit dengan terhutang pajak yang timbul atas transaksi tersebut seperti pembayaran dokter, sewa alat laboratorium, transaksi obat dan yang lainnya. Pembahasan mengenai perlakuan PPN untuk transaksi rawat inap dan rawat jalan tidak sama, begitupun perlakuan untuk biaya berobat bagi keluarga yang kurang mampu tidak dapat disamakan. Pengetahuan perpajakan yang cukup diperlukan oleh semua pihak terkait, semakin akurat pelaporan pajak maka semakin kecil risiko kesalahan pajak perusahaan. Pada akhir sesi kegiatan pengabdian masyarakat, tim melakukan evaluasi atas pemahaman peserta terkait perpajakan rumah sakit. Hasil perbandingan sebelum dan sesudah mereka mengikuti kegiatan seminar ini menunjukkan perubahan yang signifikan, dari sebelumnya tidak terlalu paham dan mampu menghitung transaksi yang terkait perpajakan rumah sakit, menjadi mengerti perlakuan perpajakan rumah sakit secara umum dengan baik. ]]>
<![CDATA[Pengaruh Water Awareness Terhadap Kinerja Perusahaan ]]>
<![CDATA[Agustine Dwianika]]>
<![CDATA[ Jurnal Ilmiah Wahana Akuntansi Vol 15 No 1 (2020): Jurnal Ilmiah Wahana Akuntansi ]]>
Publisher : <![CDATA[Fakultas Ekonomi, Universitas Negeri Jakarta ]]>
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DOI: 10.21009/wahana.15.012
<![CDATA[Pengurangan biaya dapat dilakukan dengan adanya efisiensi terhadap tata kelola air. Dorongan kesadaran lingkungan yang baik, sangat penting dalam praktik tata kelola. Fenomena kelangkaan air terutama untuk industri dapat menghambat laju usaha. Terutama terkait kinerja perusahaan secara berkelanjutan. Studi ini bertujuan untuk memberikan dukungan empiris akan model pengukuran baru dalam upaya meningkatkan keberlanjutan kinerja perusahaan, dengan mempertimbangkan kesadaran akan pengelolaan air dan lingkungan area kerja. 100 responden diambil dengan metode purposive sampling yang mewakili 20 perusahaan manufaktur. Penelitian ini menjelaskan tentang analisis water awareness terhadap kinerja perusahaan. Hasil menunjukkan dukungan atas aspek kesadaran tata kelola air terhadap upaya peningkatan kinerja perusahaan secara berkelanjutan pada perusahaan manufaktur di Indonesia.]]>
<![CDATA[A Case Study of an Urban Communities’s Perspective on Appropriate Tax Technology ]]>
<![CDATA[Agustine Dwianika]]>;
<![CDATA[Edi Purwanto]]>;
<![CDATA[Sila Ninin Wisnantiasri]]>;
<![CDATA[Fachrul Roza]]>;
<![CDATA[Affrian Dwi Prasetyo]]>;
<![CDATA[Jasmine Rafinka Dara]]>
<![CDATA[ Jurnal Akuntansi Vol. 14 No. 2 (2022): Vol 14 No 2 (2022) ]]>
Publisher : <![CDATA[Universitas Kristen Maranatha ]]>
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<![CDATA[Tantangan sistem perpajakan di Indonesia sama seperti di negara lainnya, khususnya pada negara berkembang, perlu optimalisasi teknologi mengingat sumber daya tax services yang lebih sedikit. Teknologi pajak terkini diharapkan membentuk sistem pajak suatu negara atau pajak tertentu yang memang dibuat sesuai tata kelola masyarakat perkotaaan. Studi ini ingin mengetahui seberapa besar manfaat inovasi dan penerapan teknologi pajak dalam administrasi perpajakan pada komunitas perkotaan. Kepatuhan pajak dipengaruhi oleh pendaftaran pajak online, namun beda dengan masalah penyerahannya. Model kepatuhan pajak dengan mengedepankan teknologi diusulkan agar terus diadaptasi, agar mempermudah proses perhitungan, pembayaran, dan pelaporan pajak masyarakat urban.Kata Kunci:Teknologi Perpajakan, Wajib Pajak Orang Pribadi, Masyarakat Perkotaan, Kepatuhan Pajak.]]>
<![CDATA[ALTERNATIF PEMBELAJARAN PAJAK BERBASIS TEKNOLOGI BAGI SEKOLAH MENENGAH ATAS DI TANGERANG SELATAN ]]>
<![CDATA[Romi Juliani Putri]]>;
<![CDATA[Elida Rahmawati]]>;
<![CDATA[Agustine Dwianika]]>;
<![CDATA[Augury El Rayeb]]>;
<![CDATA[Fitriyah Nurhidayah]]>
<![CDATA[ Jurnal Abdi Masyarakat Multidisiplin Vol. 1 No. 3 (2022): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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DOI: 10.56127/jammu.v1i3.298
<![CDATA[Seringkali pajak dianggap sesuatu yang sulit bagi para siswa, terdapat perhitungan dan pembelajaran yang terus menerus bagi pengelola pajak agar tetap dapat menyesuaikan kebijakan terbaru, termasuk di masa pandemi Covid-19. Salah satu calon pengelola pajak dan bahkan wajib pajak adalah para siswa menengah atas yang mendapatkan pelajaran akuntansi dan pajak. Karenanya tim Pengabdian kepada Masyarakat (PkM) melihat permasalah kendala pembelajaran mata kuliah akuntansi khususnya perpajakan menjadi hal penting yang perlu menjadi fokus utama penanganan program edukasi pajak. Tim PkM selama ini telah berfokus meneruskan agenda edukasi pembelajaran yang efektif dan efisien khususnya pada tataran sekolah menengah atas khususnya SMK (Sekolah Menengah Kejuruan) jurusan akuntansi di Tangerang Selatan. Kegiatan PkM ini merupakan upaya mendukung pembelajaran pajak agar tidak lagi dianggap sulit dan membosankan bagi para siswa. Kegiatan seminar dilakukan dengan mengumpulkan sejumlah 40 siswa dari sekolah menengah yang terlibat, dan melakukan interview terhadap peserta. Hasil interview memperlihatkan bahwa terdapat peningkatan pengetahuan siswa terhadap materi terkini seputar alternatif pembelajaran pajak dengan teknologi yang memungkinkan belajar pajak menjadi mudah, menarik, dan tidak lagi terasa sulit. Metode pengukuran interview menunjukkan bahwa siswa yang semula tidak mampu menjawab pertanyaan yang diberikan, menjadi mampu untuk menjawab pertanyaan tersebut.]]>
<![CDATA[ASISTENSI PELAPORAN SPT TAHUNAN ORANG PRIBADI DENGAN OPTIMALISASI PROGRAM TAX GOES TO CAMPUS ]]>
<![CDATA[Rudi Harianto]]>;
<![CDATA[Agustine Dwianika]]>;
<![CDATA[Irma Paramita Sofia]]>;
<![CDATA[Fitriyah Nurhidayah]]>;
<![CDATA[Farhan Ady Pratama]]>
<![CDATA[ Jurnal Abdi Masyarakat Multidisiplin Vol. 1 No. 3 (2022): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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DOI: 10.56127/jammu.v1i3.320
<![CDATA[When the Covid-19 pandemic subsides, many things have been affected in aspects of people's lives and now people's lives are slowly recovering. Starting from lifestyle adjustments in the new normal era, teaching and learning activities both at the school to college level that took place attractively, and government and worker activities began to return to normal. This of course also has an impact on the economic sector, one of which is. Given that public awareness of tax obligations is still relatively low, coupled with the Indonesian economy which was hampered by the pandemic, assistance is needed in reporting the Annual Individual Annual Tax Return. Constraints that are often faced by individual taxpayers in annual personal tax reporting and the existence of a tax payment target from the government (the state), which encourage us to carry out real activities in the form of community service with the Assistance Program for Online SPT Filling (E-Filling) for Individual Taxpayers in the community in South Tangerang. The form of cooperation between the Taxation Center of Pembangunan Jaya University and the Directorate General of Taxes is evident with this activity in the form of the opening of a tax reporting assistance service in March 2022. This activity is given an on-campus tax program where the purpose of this activity is to help the public to report the Annual Individual Tax Return.]]>
<![CDATA[PENINGKATAN PEMAHAMAN PAJAK BERBASIS WEB-GAMES ULAR TANGGA PAJAK PADA SISWA SEKOLAH MENENGAH KEJURUAN LETRIS ]]>
<![CDATA[Agustine Dwianika]]>;
<![CDATA[Augury El Rayeb]]>;
<![CDATA[Siti Rahma Anggraini]]>;
<![CDATA[Fiqkri Ardiyanto Nugroho]]>;
<![CDATA[Elida Rahmawatie]]>;
<![CDATA[Tasbita Fitria Sarwono]]>;
<![CDATA[Arya Saraswati]]>;
<![CDATA[Anita Pepbriani]]>;
<![CDATA[Nuzul Rahmadani]]>
<![CDATA[ Jurnal Abdi Masyarakat Multidisiplin Vol. 1 No. 3 (2022): Desember: JURNAL ABDI MASYARAKAT MULTIDISIPLIN ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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DOI: 10.56127/jammu.v1i3.321
<![CDATA[Students' understanding of taxation can be achieved not only through print media such as textbooks or learning videos found on existing social media. The purpose of this community service activity is to provide a new way to increase the tax knowledge of Letris Vocational School students by playing online games (Web-Games) in the form of snakes and ladders on one of the sites provided. Web-Games is a technology that is used to play games using a device that is connected to an internet connection. This technology-based Community Service Activity (PkM) of Pembangunan Jaya University begins with a survey conducted by the team, coordinating the time and place of implementation, carrying out user requirements stages, and testing the tax snake ladder web games, and the final stage of evaluation. All stages went well although there was a time constraint on the participants' willingness to remember that the implementation was carried out during the school holidays. This PkM involves 52 Letris Vocational School students who are members of the Accounting Department and participate in the user requirements and socialization stages of this web game. The PkM team conducted a pre-test and post-test on respondents to increase their understanding of tax theory and practice. This comparison was carried out before and after the participants played the game manually and web-based. The results show that the participants' understanding of taxes increases both in terms of theory and practice of taxation in accordance with the provisions of generally accepted tax laws. The evaluation results show that this PkM activity is beneficial for partners, and needs to be expanded not only in one school but in a wider forum.]]>
<![CDATA[Edukasi Pajak Kaum Millenial Berbasis Web Games ]]>
<![CDATA[Agustine Dwianika]]>;
<![CDATA[Augury El Rayeb]]>;
<![CDATA[Fitriyah Nurhidayah]]>
<![CDATA[ Jurnal Pengabdian Pada Masyarakat Vol 7 No 4 (2022): Jurnal Pengabdian Pada Masyarakat ]]>
Publisher : <![CDATA[Universitas Mathla'ul Anwar Banten ]]>
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DOI: 10.30653/002.202274.224
<![CDATA[WEB GAMES-BASED MİLLENNİAL TAX EDUCATİON. This Community Service Activity (PkM) aims to provide solutions for the Subject Teachers' Conference (MGMP) on: 1). declining interest in learning for high school students during the pandemic; 2). lack of attractive tax teaching support facilities and infrastructure at the high school level; 3). lack of knowledge and skills of teachers in technology-based learning, especially taxation subjects. In addition, to support partner programs as well as the government's national program in creating a tax-aware golden generation in 2045, the PkM team utilizes research on tax assistance activities, tax education, and the use of tax technology that has been done previously by: (1) formulating two types of easy games and already known by students, namely Snakes & Ladders and Tax Uno Cards, have become web-based games to make them more attractive; (2) direct introduction of the two web games to accounting teachers and develop input from teachers, in order to improve the program including facilities and infrastructure; (3) direct socialization to students in a series of Web games for the Tax Awareness Gold Generation which were made interactive, competitive and interesting. The results show an increase in the learning interest of 100 students involved, obtaining support for facilities and infrastructure, and increasing teacher knowledge and skills in technology-based learning in taxation subjects by more than 70%. Participants feel that web games-based tax learning is more fun as enrichment material and test preparation activities are more fun and more competitive than the usual practice questions.]]>
<![CDATA[The Impact of Tax Reform, Subjective Norms and Social Norms on SME’s Tax Compliance during the Covid-19 Pandemic ]]>
<![CDATA[Agustine Dwianika]]>;
<![CDATA[Putri Dwi Wahyuni]]>;
<![CDATA[Fachrul Roza]]>
<![CDATA[ WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 10, No 1 (2023): Urban Lifestyle and Urban Development ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ ]]>
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DOI: 10.36262/widyakala.v10i1.711
<![CDATA[This study aims to determine the direction of tax reform, subjective norms and during social norms on SME tax obligations of SMEs in DKI Jakarta Region during Pandemic Covid-19 collected by questionnaires. Result shows partial taxation reforms and social norms have a positive impact on SME tax obligations, but subjective norms are not related to SME tax obligations. In addition, tax reform , subjective norms, and simultaneous social norms are positive for taxpayer compliance. This finding would be useful for DGT for brainstorming references of SME’s policy and tax strategy.]]>
<![CDATA[Analisis Akuntansi Kombinasi Bisnis Dengan Konvergensi Ifrs Pada Laporan Keuangan PT Garuda Indonesia Persero (Tbk) ]]>
<![CDATA[Ranaa Naziira Givasya Anggoro]]>;
<![CDATA[Natasya Alveenia]]>;
<![CDATA[Agustine Dwianika]]>
<![CDATA[ Populer: Jurnal Penelitian Mahasiswa Vol. 2 No. 2 (2023): Juni : Jurnal Penelitian Mahasiswa ]]>
Publisher : <![CDATA[Universitas Maritim AMNI Semarang ]]>
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DOI: 10.58192/populer.v2i2.885
<![CDATA[This study aims to analyze business combination accounting with IFRS convergence in the financial statements of PT Garuda Indonesia Persero (Tbk). The research method used in this research is qualitative method, with content analysis as the data analysis technique. This research is based on the results of a review of the PT Garuda Indonesia Persero (Tbk) financial statement in 2010, 2011, 2015 and 2018, which were taken from the company's official website. The results of the study show that PT Garuda Indonesia Persero (Tbk) has complied in applying the PSAK 22 business combination accounting standards (revisions 2010, 2015 and 2018) which have converged well with IFRS in its financial statements. This research can provide an important contribution for the stakeholders to assess company compliance with applicable accounting reporting standards.]]>
