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All Journal Journal of Applied Business, Taxation and Economics Reseach MOVE: Journal of Community Service and Engagement
Refi Pratiwi
University of Sultan Ageng Tirtayasa
Humanities Economics, Econometrics & Finance

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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 State Financial System as a Main Element of Implementing Regional Government in The Unitary State Mas Iman Kusnandar; Refi Pratiwi
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 (306.334 KB) | DOI: 10.54408/jabter.v1i2.20

Abstract

The basis and objectives of the state are contained in the Constitution as stated in the Preambule of the 1945 Constitution of the Republic of Indonesia To make it happen, it is necessary, among others, to support an integrated budgeting system through fiscal policy, so it can be formulated, First, how to realize the correlation of budget principles to the planning system which includes programs and activities of local governments. Second, why is regional financial management a subsystem of the state financial system, and the main elements of local government administration. This study is a qualitative research method through a normative juridical approach and empirical analysis. Research result; First, the Regional Revenue and Expenditure Budget is an integrated budgeting principle that is integrated with the regional government planning system; Second, the success of local government administration is largely determined by an integrated system in the management of regional finances as a subsystem of state finance in the form of a unitary state.      
Dissemination of The Fit and Proper Test Regarding The Appointment of The Board of Directors of The Tangerang Regency Regional Company (PERUMDAM) Mas Iman Kusnandar; Refi Pratiwi; Muhammad Abduh
MOVE: Journal of Community Service and Engagement Vol. 1 No. 2 (2021): November 2021
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.58 KB) | DOI: 10.54408/move.v1i2.22

Abstract

This socialization activity aims to introduce the Fit and Proper Test to participants of the prospective Board of Directors of Perumdam Tangerang Regency before the Feasibility and Fit Test is held. Feasibility Test and Proper Test to maintain the independence of the company. The method of implementing activities in the acceptance of prospective candidates for the Board of Directors consists of several stages, namely starting from administrative selection, selection of fit and proper test, interview test. This socialization activity must be carried out every time a Feasibility and Fit Test will be carried out because there is still a risk regarding a lack of understanding of the technicalities of the Fit and Proper Test. With the fit and proper test, it produces leaders who are intellectually competent as well as cognitive and emotional.      
Technical Guidance on Personal Taxation of Indonesian Young Entrepreneurs Association (HIPMI) of Pandeglang Regency Refi Pratiwi; Asih Machfuzhoh; Intan Puspanita
MOVE: Journal of Community Service and Engagement Vol. 1 No. 6 (2022): July 2022
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v1i6.115

Abstract

Hipmi is an organization of young Indonesian entrepreneurs who are united with the aim and purpose of Encouraging, participating in developing the entrepreneurial spirit among the younger generation. This Technical Guidance activity aims to introduce Personal Taxes to young Indonesian entrepreneurs in Pandeglang Regency, this activity also increases entrepreneurs' knowledge of taxation and increases tax awareness. The method of implementing this activity is to record young entrepreneurs who are members of HIPMI by grouping businesses because there is still a lack of understanding about individual taxation from the calculation, payment to reporting stages.
Co-Authors Asih Machfuzhoh Farhan Ikhlasul Amal Intan Puspanita Mas Iman Kusnandar Muhammad Abduh