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All Journal Jurnal Riset Akuntansi Terpadu PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Akademi Akuntansi (JAA) Community Development Journal: Jurnal Pengabdian Masyarakat JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement Jurnal Literasi Akuntansi Prosiding Simposium Nasional Multidisiplin (SinaMu) Prosiding Seminar Nasional Unimus
Intan Puspanita
Universitas Sultan Ageng Tirtayasa
Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Nursing Physics Public Health Social Sciences

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SOCIALIZATION OF JOINT BUMDES TAXATION TO ENCOURAGE TAX AWARENESS AND UNDERSTANDING Machfuzhoh, Asih; Puspanita, Intan; Pratiwi, Refi
PEDULI: Jurnal Ilmiah Pengabdian Pada Masyarakat Vol 5 No 2 (2021)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37303/peduli.v5i2.349

Abstract

Abstrak:. Bumdes memiliki peran yang banyak dalam membantu pengembangan desa, sehingga pemerintah mendorong pembentukan Bumdesa dalam suatu desa. UU No.6/2014 tentang Desa (UU Desa). Pasal 87 UU Desa dan pasal 132 PP No. 43/2014 menjelaskan bahwa badan usaha tersebut dibentuk untuk mempersiapkan pengelolaan keuangan desa. Didalamnya juga dijelaskan meskipun bukan bersifat kewajiban serta memaksa, pendirian BUmdes menjadi peluang bagi setiap desa. Dalam memberikan fasilitas dalam pengelolaan keuangan desa maka diperlukan pembentukan Bumdes. Jika tidak dibentuk suatu Bumdes, desa akan mengalami kesulitan dalam mengelola dana desa. Bumdes memliki peranan yang sangat penting yaitu sebagai sektor dari penggerak industri yang baru serta ikut mempercepat perbaikan ekonomi rakyat. Pengelolaan dana desa baik yang diperoleh dari pemerintah pusat, pemerintah daerah maupun dari pemerintah desa dengan tujuan agar dana tersebut lebih banyak dimanfaatkan untuk perekonomian serta pelayanan kebutuhan dasar menjadi alasan perlu adanya Bumdes Banyak yang belum paham, bagimana perlakuan perpajakan terhadap Bumdes. Sebuah entitas berbentuk badan usaha yang terbentuk dari kekayaan desa yang dipisahkan seperti halnya dengan BUMN dan BUMD merupakan pengertian Bumdes.Kami melakukan pengabdian ini pada BUM Desma Mina Agro, Pandegelang, Banten. Pelaknsanaannya adalah dengan melakukan soisaliasai dan pendampingan terkait pemahaman perpajakan. Dengan pengabdian ini, BUM Desa Bersama ini mengerti dan paham bahwa ada kewajiban perpajakan yang harus dipenuhi sebagai kewajiban terhadap negara.
Evaluation of Fairness of Trademarks Royalty Prices in Transfer Pricing Transactions (Case Study of PT X Court Decisions) Intan Puspanita; Danny Septriadi
JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial Vol 3 No 1 (2021): JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial
Publisher : CIC Lembaga Riset dan Konsultan Sosial

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51486/jbo.v3i1.52

Abstract

ABSTRACT This study aims to analyze the arm’s length price of transfer pricing transactions for parties conducting cross-border transactions as well as to see the basis and considerations of the panel of judges regarding royalty on trademark license for tax court decision disputes. The method used in this research is a qualitative approach by looking at the sources of books, documents, national and international journals, as well as laws related to the research topic of transfer pricing. The results of this study concluded that the beneficial owner of IP was Friesland Brands BV, therefore the economic ownership of the IP was Friesland Brands BV because it had developed and continued to develop royalties on the trademark of data, methods, processes, capabilities, and expertise in connection with the milk-making activity. The Panel of Judges did not use the various meanings of a trademark to prove the existence of the trademark. The definition of a trademark that can be used by judges to prove the existence of a trademark is based on international and domestic provisions. Keywords: arm’s length price, tax dispute, trademarks ABSTRAK Penelitian ini bertujuan untuk menganalisis harga wajar atas transaksi transfer pricing bagi pihak-pihak yang melakukan transaksi lintas negara serta melihat dasar dan pertimbangan majelis hakim terkait royalty on trademark lisence atas sengketa putusan pengadilan pajak. Metode yang digunakan dalam penelitian ini yaitu menggunakan pendekatan kualitatif dengan melihat berbagai sumber antara lain yaitu buku-buku, dokumen, jurnal nasional dan internasional, serta undang-undang yang terkait dengan topik transfer pricing. Hasil penelitian ini memperoleh kesimpulan bahwa beneficial owner atas IP adalah Friesland Brands BV, oleh karena itu economic ownership atas IP tersebut adalah Friesland Brands BV karena telah mengembangkan dan melanjutkan untuk mengembangkan royalty on trademark tersebut atas data, metode, proses, kemampuan dan keahlian sehubungan dengan aktivitas pembuatan susu tersebut. Majelis Hakim tidak menggunakan berbagai pengertian merek dagang untuk melakukan pembuktian keberadaan merek dagang tersebut. Pengertian merek dagang yang dapat digunakan hakim untuk membuktikan keberadaan trademark (merek dagang) tersebut berdasarkan ketentuan internasional dan domestik. Kata Kunci: harga wajar, sengketa pajak, trademarks
Budget Participation and Managerial Performance with Organizational Commitment and Leadership Style as A Moderation Mulyanah Mulyanah; Intan Puspanita
Jurnal Riset Akuntansi Terpadu Vol 14, No 1 (2021): JRAT
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v14i1.10411

Abstract

The purpose of this research to know the effect of budgetary participation on managerial performance, whether organizational commitment moderates the effect of budgetary participation on managerial performance and leadership style moderates the effect of budgetary participation on managerial performance. This research uses primary data. The population in this study are managers who work in manufacturing companies in the city of Cilegon, Banten Province. Samples were taken using the purposive sampling method. Data analysis uses linear regression and moderated regression analysis. The result of this study stated that budgetary participation had a positive effect on managerial performance, organizational commitment, and leadership style moderating with the effect of strengthening the effect of budgetary participation on managerial performance.
PELATIHAN DAN PENDAMPINGAN PAJAK UMKM GUNA MENDORONG MASYARAKAT SADAR PAJAK DI KOTA CILEGON Intan Puspanita; Asih Machfuzhoh; Refi Pratiwi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 1 No. 3 (2020): Volume 1 Nomor 3 Tahun 2020
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v1i3.1073

Abstract

Kegiatan pengabdian pada masyarakat ini bertujuan untuk mengenalkan tentang peraturan perpajakan pada UMKM, serta membantu pelaku usaha UMKM dalam menghitung, memperhitungkan, menyetor, dan melaporkan sendiri kewajiban pajaknya dengan benar agar dapat memenuhi kewajiban perpajakannya dan meningkatkan kesadaran dan pentingnya UMKM dalam pembangunan negara. Metode dalam kegiatan pengabdian ini dilakukan dalam beberapa tahap. Tahap pertama yaitu melakukan sosialisasi mengenai peran UMKM dalam pembangunan, sehingga dapat meningkatkan kesadaran dan pengetahuan pelaku UMKM mengenai peran mereka akan pentingnya pajak dalam pembangunan negara. Tahap kedua yaitu sosialisasi alasan membuat NPWP dan pelatihan cara pembuatan NPWP agar dapat meningkatkan pemahaman pelaku UMKM tentang kegunaan dari NPWP dalam pelaporan kewajiban perpajakannya. Tahap ketiga yaitu praktik pelaksanaan kewajiban perpajakan mulai dari menghitung menyetorkan dan melaporkan pajak. Berdasarkan kegiatan yang telah dilakukan menemukan alasan UMKM tidak membuat NPWP karena tidak mengetahui cara pembuatannya dan keterbatasan informasi terkait syarat-syarat apa saja yang diperlukan dalam pembuatan NPWP tersebut, pelaku UMKM belum melakukan pencatatan keuangan secara lengkap dan masih ada yang belum paham dalam melakukan pencatatan laporan keuangannya karena beberapa masih bingung cara menghitung dana melapor pajaknya dan berpendapat bahwa omset usahanya masih sangat minim sehingga mereka masih belum melaporkan pajak UMKM dan mereka belum memahami terakit PP No 23 tahun 2018.
SOSIALISASI KEWIRUSAHAAN DALAM MENINGKATKAN MINAT WIRAUSAHA MASYARAKAT DESA SINDANGSARI Intan Puspanita
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2022): volume 3 Nomor 1 Tahun 2022
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v3i1.3650

Abstract

This community service activity aims to provide socialization related to entrepreneurship so that interest in entrepreneurship in the Sindangsari village community increases, has knowledge related to strategies in entrepreneurship, has strong entrepreneurial spirits, is not easily discouraged, and has creativity and innovation in developing their business. The method of implementing service activities that have been carried out in general is using socialization. The first stage of this activity is to make preparations by surveying the condition of the community in Sindangsari village and determining the location of the socialization activities as well as the targets for the preparation of materials/materials that will be delivered in the socialization activities. The next stage is the stage of implementing the socialization which was carried out in two sessions. In the first session, material was presented on entrepreneurship, the benefits of entrepreneurship, the characteristics of the entrepreneurial spirit, strategies that can be used in developing entrepreneurship and how to increase public awareness and interest in starting entrepreneurship. The second step was a question and answer session and a simulation by providing and showing real examples of various entrepreneurial activities and providing opportunities for participants to practice the socialization materials obtained.
Determinants Of Motor Vehicle Taxpayer Compliance In The Serang City Intan Puspanita; Asih Machfuzhoh
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.17678

Abstract

This study aims to examine the determinants of motor vehicle taxpayer compliance. The method used in this research is explanatory research. The population of this study are taxpayer at Samsat Office in the city of Serang. Accidental sampling method was used for the sample of this study. This research was carried out in stages, namely collecting data through questionnaires that were distributed to motor vehicle taxpayers and continued with data analysis. This research data is primary data and analyzed using validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test and multiple linear regression analysis test. The result of this study indicate that tax awarness, tax knowledge, income level, quality of tax services and tax sanctions have a significant effect on the compliance of motor vehicle taxpayer that registered in Samsat Office at the Serang City. This research is expected to contribute to the Samsat of Serang City to improve taxpayer compliance in fulfilling their tax obligation.
Optimization of Restaurant Tax Revenue in The Era of Covid-19 at The Regional Revenue Agency of Serang Regency Intan Puspanita; Mulyanah Mulyanah; Asih Machfuzhoh; Farah Juliani
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.91

Abstract

This study aims to analyze the optimization of restaurant tax collection, especially during the Covid-19 Pandemic, describe the inhibiting factors for collecting restaurant taxes, and find out what efforts are made by the Serang Regency Regional Revenue Agency in optimizing restaurant tax revenues. The method used in this research is descriptive with an inductive approach and data collection techniques using observation, interviews, and documentation. The results of this study are the realization of the Restaurant Tax in Serang Regency is still not optimal, especially in 2020 and 2021, it has not yet reached the target, and it is even said to be very far from reaching the target. The Covid-19 pandemic limits human activities which has an impact on the decline in the economy in Indonesia. Restaurants are one of the things that have been affected by Covid-19. The enactment of the PSBB has caused restaurants to experience a decrease in visitors and even restaurants have gone out of business. This has an impact on the decline in restaurant turnover so that the amount of tax paid also decreases.
Restaurant Tax Collection and Contribution Mechanism to Regional Original Income in Cilegon City Refi Pratiwi; Farhan Ikhlasul Amal; Intan Puspanita
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 5 (2022): June 2022
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v1i5.99

Abstract

Cilegon City is a city in Banten Province. Cilegon City has a fairly high level of economy in the management of industry, trade, and other management. The Regional Financial and Asset Management Agency (BPKAD) of Cilegon City stipulates various types of taxes and one of the taxes that provides a fairly high revenue is the restaurant tax. The increasing number of restaurants in Cilegon City can be used as potential in an effort to increase regional revenues from restaurant taxes. Although the number of restaurant taxpayers continues to increase every year, there are still taxpayers who are in arrears on their taxes so that they get a warning letter as a form of sanction, while the number of taxpayers who receive a warning letter is 235 restaurant taxpayers. The purpose of this study was to find out how the mechanism for collecting restaurant taxes at the Regional Financial and Asset Processing Agency (BPKAD) of Cilegon City and to determine the contribution of restaurant taxes to Cilegon City's Original Regional Revenue. The mechanism for collecting restaurant taxes at the Regional Financial and Asset Management Agency of Cilegon City has been carried out with a self-assessment system in accordance with Mayor Regulation Number 50 of 2011 concerning Collection of Restaurant Taxes. The percentage of the contribution obtained falls into the small criteria but is sufficient to provide a small contribution to Cilegon City's Original Regional Revenue (PAD). The small contribution is due to several influencing factors, such as entrepreneurs or restaurant owners closing their businesses due to the COVID-19 pandemic, lack of public awareness
The Effect of Self Assessment and Tax Knowledge on Tax Compliance Asih Machfuzhoh; Intan Puspanita
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 1 (2021): Oktober 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.994 KB) | DOI: 10.54408/jabter.v1i1.24

Abstract

 Tax is the main income of the State. Unfortunately, citizens who fulfill their tax obligations are not balanced with the total population in Indonesia. This is a problem, how to increase tax compliance, to increase the tax ratio, so that income from taxes can be maximized. Many studies examine the factors that affect tax compliance. This research will examine the effect of self-assessment and tax knowledge on tax compliance of taxpayers. The sample of this study was 80 respondents, with the criteria of a private person in the city of Serang, who had a TIN and worked. The results of this study indicate that self assessment and tax knowledge have a positive and significant impact on tax compliance, either partially or simultaneously.
Tax Dispute Analysis 0f Surface Water Tax (Review Decision Number 2791/B/PK/PJK/2019) Intan Puspanita; Asih Machfuzhoh; Mulyanah Mulyanah
Journal of Applied Business, Taxation and Economics Research Vol. 1 No. 2 (2021): December 2021
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.209 KB) | DOI: 10.54408/jabter.v1i2.26

Abstract

The surface water tax creates different perceptions due to differences in the imposition of taxes regulated in regional regulations and contracts of work, one of which contains tax provisions that apply specifically. This study discusses a review of the arguments for the Judicial Review Decision Number 2791/B/PK/PJK/2019). This study uses literature research methods. The results of this study concluded that the panel of judges granted the appeal applicant on the basis that the Papuan provincial government could not collect surface water tax because it was not in accordance with article 32A and article 33A of the income tax law and the contents of the contract of work.
Co-Authors Alifya Alegra Ayu Purnomo Aqshal Pratama Yuli Arsya Asih Machfuzhoh Ayu Noorida Soerono Danny Septriadi Edwin Perdana Adiwijaya Farah Juliani Farhan Ikhlasul Amal Hulmah Mulyanah Mulyanah Mulyanah Mulyanah Mulyanah Mulyanah Mulyanah Pratiwi, Refi Refi Pratiwi Refi Pratiwi Refi Pratiwi Refi Pratiwi Selly Anggraeni Haryono