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All Journal Islaminomics: Journal of Islamic Economics, Business and Finance Journal of Information System, Applied, Management, Accounting and Research Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Kajian Ilmiah JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN East Asian Journal of Multidisciplinary Research (EAJMR) JURNAL ECONOMINA

Pitoyo, Bayu Seno

Universitas Bhayangkara Jakarta Raya

Author-ID : 2759113

Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH MODERNISASI ADMINISTRASI PERPAJAKAN, PENGETAHUAN PERPAJAKAN, SOSIALISASI PERPAJAKAN DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH KABUPATEN BEKASI Melinda Dwi Haryanti; Bayu Seno Pitoyo; Andhika Napitupulu
Jurnal Akuntansi dan Perpajakan Jayakarta Vol 3 No 02 (2022): Vol. 03 No. 02 Januari 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53825/japjayakarta.v3i02.105

The Effect of Tax Administration Modernization, Tax Knowledge, Tax Socialization, and Tax Sanctions on Individual Taxpayer Compliance in the Bekasi Regency Area. This study aims to examine and analyze the effect of tax administration modernization, taxation knowledge, tax socialization, and tax sanctions on individual taxpayer compliance in the Bekasi Regency area. The object of this research is an individual taxpayer with NPWP in Bekasi Regency. This type of research is quantitative research with descriptive approach method. The data collection technique in this study used questionnaires via google form. The sample selection method in this study is a random sampling method. The sample used is 100 individual taxpayers. The method of analysis using multiple linear regression analysis using SPSS version 23 program. Based on the results of the partial study, it shows that administrative modernization has no effect on individual taxpayer compliance. However, tax knowledge, tax socialization and tax sanctions have a positive and significant effect on individual taxpayer compliance. Simultaneously modernization of tax administration, knowledge of taxation, socialization of taxation, and tax sanctions simultaneously affect the compliance of individual taxpayers in the Bekasi Regency area.

Determinan Persepsi Wajib Pajak Orang Pribadi Mengenai Penggelapan Pajak Bayu Seno Pitoyo
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol 8 No 2 (2022): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Muhammadiyah Buton

Penelitian ini bertujuan untuk menggunakan variabel keadilan, sistem perpajakan, dan pemahaman perpajakan untuk mengetahui persepsi WPOP terhadap penghindaran pajak. Subyek survei ini adalah WPOP yang memiliki penghasilan dan terdaftar di wilayah KPP Platama bekasi. Sampel untuk penelitian ini ditentukan dengan target sampling. Kami memperoleh data primer dan 138 sampel diperoleh melalui survei, tetapi hanya 130 sampel yang dapat diproses. Analisis yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS 23. Berdasarkan survey variabel keadilan dan sistem perpajakan berpengaruh negatif signifikan terhadap persepsi wajib pajak orang pribadi mengenai penghindaran pajak. Pemahaman perpajakan berpengaruh positif signifikan terhadap persepsi wajib pajak orang pribadi mengenai penghindaran pajak. Pada saat yang sama, peradilan, sistem perpajakan, dan pemahaman tentang urusan perpajakan secara simultan memiliki dampak besar pada persepsi WPOP tentang penghindaran pajak.

Faktor-Faktor Daya Beli Dan Kepuasan Belanja Online Selama Pandemi Covid-19 di Kalangan Millenial Ribka Agustina; Bayu Seno Pitoyo; Dody Kurniawan
Jurnal Kajian Ilmiah Vol. 22 No. 2 (2022): Mei 2022
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

The purpose of this study was to analyze product prices, service quality, and trust in the ability of the Jakarta Millennial community to shop online and shoppers during the Covid19 pandemic. This sample collector has 100 index statements with statement metrics that include variables that look at product prices, service quality, purchasing power and trust in satisfaction when shopping online during the Covid-19 pandemic at Shopee. Use a survey that asks the respondent 28 questions. Sampling by random sampling method using multiple linear regression method. The results show that fluctuations in product prices, service quality, and trust during the Covid19 pandemic simultaneously have a partial positive impact on the purchasing power and online shopping satisfaction of the Millennial community in Jakarta.

MANAJEMEN LABA, TINDAKAN PAJAK AGRESIF, DAN PERAN TATA KELOLA PERUSAHAAN: STUDI PADA PERUSAHAAN DI JAKARTA ISLAMIC INDEX Bayu Seno Pitoyo; Nurmala Ahmar; Suyanto Suyanto
ISLAMINOMICS: JOURNAL OF ISLAMIC ECONOMICS, BUSINESS AND FINANCE Vol 9, No 1 (2019): ISLAMINOMICS: Journal of Islamic Economics, Business and Finance
Publisher : STES Islamic Village

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47903/ji.v9i1.63

This study examines the efffect of earnings Management on Aggressive Tax action with The Audit Committee, Institutional Ownership and Independent Commissioners are positioned as moderating variables. The sample data of this research are 96 companies in the time of 2012-2017 obtained from JII (Jakarta Islamic Index). The descriptive statistics were analyzed using Wrap PLS 0.6 program. Hypothesis testing is eximined by Structural Equation Model - Partial Least Square (SEM-PLS) using Wrap PLS 0.6 program.The finding of this study proves that earning management has an effect on aggressive tax action. Institutional ownership can moderate the effect of earnings management on aggressive tax action. Independent board commissioners can moderate the effect of earnings management on aggressive tax action. The audit committee cannot moderate the effect of earnings management on aggressive tax Action.

DETERMINAN PENERIMAAN PAJAK PADA KPP PRATAMA DI WILAYAH BEKASI SELATAN Bayu Seno Pitoyo; Milda Handayani; Choiroel Woestho
Jurnal Ilmiah Akuntansi dan Manajemen Vol 17 No 1 (2021): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

Indonesia sebagai negara yang berkembang, memiliki berbagai macam potensi untuk menjadikan negara ini lebih maju. Salah satu potensi tersebut adalah dari sektor perpajakan. Dalam penelitian ini bertujuan untuk mengetahui persepsi fiskus mengenai pengaruh kewajiban kepemilikan NPWP, pemeriksaan pajak, dan sanksi perpajakan terhadap penerimaan pajak pada KPP Pratama di Wilayah Bekasi. Metode penelitian memakai analisis regresi linier berganda. Responden yang dipilih adalah fiskus di KPP Pratama Bekasi Selatan. Sampel berjumlah 32 responden dengan teknik pengambilan purposive sampling. Data diolah menggunakan SPSS (Statistical Product and Service Solution) Versi 22. Berdasarkan hasil penelitian, diketahui nilai sig. t variabel kewajiaban kepemilikan NPWP = 0,012, variabel pemeriksaan pajak = 0,049, nilai sig. t variabel sanksi perpajakan = 0,002. Dengan hasil < 0,050, maka dikatakan bahwa kewajiban kepemilikan NPWP, pemeriksaan pajak, dan sanksi perpajakan berpengaruh positif signifikan terhadap penerimaan pajak. Secara umum dapat disimpulkan bahwa kewajiban kepemilikan NPWP, pemeriksaan pajak, dan sanksi perpajakan dapat mempengaruhi penerimaan pajak dan dapat disimpulkan berpengaruh positif terhadap penerimaan pajak.

Financial Management Behavior : Case of Athletes in Indonesia Bayu Seno Pitoyo; Muhammad Richo Rianto; Supriyanto
East Asian Journal of Multidisciplinary Research Vol. 1 No. 11 (2022): December 2022
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v1i11.2174

This study is to determine the factors that influence the financial management of weightlifting athletes in Indonesia. In this study uses quantitative research methods in which weightlifting athletes in Indonesia are the object. This study using a non-probability sampling technique and using a sample of 80 respondents. The design used in this study is hypothesis testing using a structural equitation model (SEM) – SmartPLS 4.0. The results of this study indicate that the three X variables consisting of Income, Financial Literacy, and Lifestyle have an influence on Financial Management in weightlifting athletes in Indonesia. This study has limited research objectives that only use 80 weightlifters in Indonesia as research respondents. This is used as a suggestion for future researchers. The novelty of this study combines the variables of Income, Financial Literacy, and Lifestyle on Financial Management in weightlifting athletes in Indonesia.

Peran Kepemimpinan Digital Dalam Era Digital Riyanto Wujarso; Bayu Seno Pitoyo; Roy Prakoso
JISAMAR (Journal of Information System, Applied, Management, Accounting and Research) Vol 7 No 1 (2023): JISAMAR : February 2023
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v7i1.720

Teknologi digital mendorong perubahan yang lebih eksponensial di semua industri. Oleh karena itu, menjadi masalah bagi perusahaan apabila tidak melakukan transformasi untuk mempertahankan bisnis mereka di masa depan. Organisasi perlu menemukan kembali strategi untuk mengatasi perubahan cepat di era digital. Tantangan terbesar bagi organisasi atau perusahaan adalah bagaimana memanfaatkan peluang disrupsi digital ini dengan mempercepat transformasi digital perusaahaan dengan dipimpin oleh kapabilitas kepemimpinan digital. Penelitian ini bertujuan untuk mengidentifikasi dan mendeskripsikan ide kepemimpinan digital. Dengan metode deskriptif kualitatif dengan pengumpulan data dengan tinjauan literatur makalah ini berusaha untuk mengidentifikasi konsep kepemimpinan digital; untuk menganalisis kemampuan ini dan dampaknya secara mendalam di era digital baru. Hasil penelitian menunjukkan kepemimpinan digital sangat penting bagi organisasi untuk bertahan di era digital baru dengan mengadaptasi dan mengubah strategi bisnis. Untuk mencapai tujuan bisnis dan berhasil mendorong transformasi bisnis digital, para pemimpin digital menggunakan dan meningkatkan aset digital perusahaan. Pemimpin digital memiliki kemampuan dan perspektif yang berbeda dibandingkan dengan pemimpin tradisional. Namun, banyak organisasi tidak memahami nilai pemimpin digital, yang menyebabkan kinerja buruk dan kegagalan yang tidak dapat diperbaiki. Kesimpulan dari penelitian ini kepemimpinan digital mempunyai peran yang kuat bagi kesuksesan dan produktivitas perusahaan di era digital dengan bertransformasi menjadi perusahaan digital dan menciptakan keunggulan kompetitif yang berkelanjutan.

The Effect of Financial Literacy, Profit Sharing and Social Influence on Saving Interests : Case of Non-Muslim Customers at Islamic Bank in Bekasi Supriyanto; Bayu Seno Pitoyo; Milda Handayani
East Asian Journal of Multidisciplinary Research Vol. 2 No. 1 (2023): January 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i1.2594

This study was used to measure the effect of Financial Literacy, Profit Sharing and Social Influence on Saving Interests in Non-Muslim Customers at Islamic Bank Branch X Bekasi City. This research is a quantitative study in which the object used is the Non-Muslim Customers at Islamic Bank Branch X Bekasi City. The number of samples used in this study were 70 respondents. The design used in this research is hypothesis testing using the structural equitation model (SEM) – SmartPLS 3.0. The results of this study provide an explanation that the variables of finance literacy have a positive effect on saving interests in Non-Muslim Customers at Islamic Bank Branch X Bekasi City, Profit Sharing have a positive effect on saving interests in Non-Muslim Customers at Islamic Bank Branch X Bekasi City and Social Influence have thas no effect on saving interests in Non-Muslim Customers at Islamic Bank Branch X Bekasi City. This research has a limited object of research which is only carried out on the Non-Muslim Customers at Islamic Bank Branch X Bekasi City. This is used as a suggestion for future researchers. The novelty in this study combines the variables of Non-Muslim Customers at Islamic Bank Branch X Bekasi City.

PENGARUH WORK FROM HOME, STRES KERJA, DAN PELATIHAN KERJA TERHADAP KINERJA PEGAWAI PADA SMK WIDYA NUSANTARA BEKASI: Pengaruh Work From Home, Stres Kerja, dan Pelatihan Kerja Terhadap Kinerja Pegawai Pada SMK Widya Nusantara Bekasi Atika Febriyanti; Bayu Seno Pitoyo
Jurnal Ilmiah Akuntansi dan Manajemen Vol 19 No 1 (2023): JURNAL ILMIAH AKUNTANSI DAN MANAJEMEN
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Bhayangkara Jakarta Raya

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

Effect of Work From Home, Job Stress, and Job Training on Employee Performance at SMK Widya Nusantara Bekasi. This study was conducted to determine whether there is an effect of Work From Home, job stress, and job training on employee performance at SMK Widya Nusantara Bekasi. The sampling technique used is total sampling where the number of samples is 49 respondents. Data collection techniques by distributing questionnaires to 49 employees of SMK Widya Nusantara Bekasi. The design used in this study is hypothesis testing (SEM) – SmartPLS 3.0. Based on the results of the analysis that has been done that Partially Work From Home does not have a significant effect on employee performance, Work Stress partially does not have a significant effect on employee performance, and job training has a significant effect on employee performance. Then simultaneously the variables Work From Home, Job Stress, and Job Training have a positive and significant effect on employee performance at SMK Widya Nusantara Bekasi.

Pengaruh Diskon, Flash Sale, dan Live Shopping terhadap Keputusan Pembelian pada Brand The Originote di Shopee (Studi pada Mahasiswa Prodi Manajemen Angkatan 2020 Universitas Bhayangkara Jakarta Raya) Tsamara Husniyyah; Dewi Sri Woelandari Pantjolo; Bayu Seno Pitoyo
JURNAL ECONOMINA Vol. 3 No. 2 (2024): JURNAL ECONOMINA, Februari 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v3i2.1203

Penelitian ini bertujuan mengevaluasi dan memahami pengaruh parsial dan simultan dari diskon, flash sale, dan live shopping terhadap keputusan pembelian pada brand The Originote di platform Shopee. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan teknik purposive sampling. Populasi dalam penelitian ini adalah konsumen The Originote di prodi manajemen Angkatan 2020 Universitas Bhayangkara Jakarta Raya dengan sampel sebanyak 200 responden. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier barganda dengan menggunakan perangkat lunak SPSS 25. Hasil penelitian menunjukkan bahwa diskon, flash sale, dan live shopping secara parsial dan simultan berpengaruh signifikan terhadap keputusan pembelian pada brand The Originote di platform Shopee.

Co-Authors Andhika Napitupulu Atika Febriyanti Dewi Sri Woelandari Pantjolo Dody Kurniawan Melinda Dwi Haryanti Milda Handayani Milda Handayani Nurmala Ahmar Rianto, Muhammad Richo Ribka Agustina Riyanto Wujarso Roy Prakoso Supriyanto Supriyanto Suyanto Suyanto Tsamara Husniyyah Woestho, Choiroel

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