Ambarwati Ambarwati
Institut Ilmu Sosial Dan Manajemen STIAMI

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The Effect of the Covid-19 Pandemic on the Compliance Level of Annual SPT Reporting for Individual Taxpayers at the Pondok Aren Tax Office, South Tangerang City Ambarwati Ambarwati; Indra Sumarna Sobari; Rudi Kristanto
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.v8i2.1873

Abstract

The Covid 19 pandemic in Indonesia began in early 2020 which caused changes in the economy to become unstable and the wheels of business were hampered or some even stopped their activities.The Covid-19 pandemic has caused open unemployment (TPT) and poverty, the impact experienced by all taxpayers throughout the country is at least enough to make activities in this country not conducive.In order to realize the national economic recovery due to the impact of the Covid-19 pandemic which has experienced a very significant decline and low tax revenues are consequences that the government must accept. Through the Ministry of Finance issued several incentive and relaxation policies in the field of taxation for taxpayers affected by the Covid-19 pandemic.Government policy refers to the efforts made to attract investors in order to encourage economic activity, namely by providing tax incentives and relaxation., with the government policy of the Directorate General of Taxes (DGT) of the Ministry of Finance providing relaxation in the form of simplifying the submission of documents for completing annual notification letters or SPT, in Covid-19 pandemic conditions. This relaxation is given to corporate taxpayers and individual taxpayers.This study is intended to determine whether there is an effect of incentives and relaxation as well as an understanding of tax regulations, the quantitative method used in this study is based on tax rates and the principle of justice for mandatory compliance, during the Covid 19 pandemic, with the level of compliance in reporting the Annual Tax Return of Individual Taxpayers. Utilization of Information Technology has a significant effect on taxpayer compliance. 
Evaluasi Pelaksanaan Pemenuhan Kewajiban Pajak Orang Pribadi Tertentu Pada Kantor Pelayanan Pajak Pratama Pondok Aren Ambarwati Ambarwati
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 2, No 1: Juni 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (581.774 KB) | DOI: 10.31334/trans.v2i1.421

Abstract

             Self assessment system of Indonesian taxation demands high level of taxpayers’ awareness and compliance in fulfilling tax liabilities in order to increase state revenue from taxation sector. The level of compliance could be increased through providing better service quality by the taxation office, which includes safety, comfort, and quick services, as well as law enforcement. This study is to determine whether there is influence understanding of tax laws, the tax rate and the principle of fairness on tax compliance, Micro, Small and Medium Enterprises after the enactment of Government Regulation No. 46 Year 2013.              Information and Communication Technology Utilization is influential to or delivered an impact on the increase of taxpayers’ obedience. this study uses descriptive types of qualitative research. Data has obtained by the interview for extensification and counseling, practitioners and tax academy as well as Business Development  Service (BDS) participants in Kantor Pelayanan Pajak  Pratama Pondok Aren. The result of this research indicates that the taxpayers’ awareness does not significantly influence on taxpayers’ compliance. Knowledge of taxation significantly affects on taxpayers’ compliance. Taxpayers’ attitudes significantly affect on taxpayers’ compliance.
Membangun Jiwa Kewirausahaan Di Era Milenial Bagi Mahasiswa Institut Stiami Kampus Tangerang Selatan Ambarwati Ambarwati; Indra Sumarna Sobari
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 2, No 2: Januari 2020
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.796 KB) | DOI: 10.31334/jks.v2i2.736

Abstract

In the digital world, millennial generation in Indonesia has an important role in moving the Indonesian economy forward, with the emergence of millennial entrepreneurs in the current digital era can help the problems of society such as unemployment problems in Indonesia, this is of course millennial entrepreneurship becomes an Indonesian economic power to more advanced. Technological developments in the current era of globalization provide an opportunity for millennials to be able to develop various technology-based businesses. Digital technology is becoming a necessity and a new lifestyle for the people whose utilization can be used as an opportunity to work in any field that is more productive, more creative, so that it can produce new innovations in building businesses or expanding existing ones. With the South Tangerang City Chamber of Commerce and Industry, it is hoped that there will be more opportunities for new entrepreneurs to start or expand their businesses. With various forms / types of products offered, it makes a very wide opportunity given by the South Tangerang City Chamber of Commerce and Industry to be able to work together in building a business that will be run. Products can be developed by utilizing social networks that can reach all levels of society (using market places) with good promotions and opinions, so they will get optimal results, so that reliable entrepreneurs can be created.