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PENGARUH KUALITAS PELAYANAN TERHADAP PENCAPAIAN TARGET PAJAK BUMI DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH UPT TENGAH KOTA BANDUNG Aditya Sidiq Nursyani; Hafied Noor Bagja
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.911

Abstract

Land and building taxes have an important role and great benefits for people's lives. Land tax is the imposition of taxes on the surface of the earth (land) based on Law number 12 of 1985. While the building tax is the imposition of taxes on technical constructions that are permanently planted or placed on construction land, the technique can be used as a residence, or a place of business, or workable place. This study aims to determine the effect of service quality on the achievement of land and building tax targets. The sampling technique used is simple random sampling with 40 taxpayer respondents of Central UPT Bandung City. This research data uses primary data directly through questionnaires and analyzed using Statistical Product Service Solution. The data analysis method used in this research is to use a simple linear regression analysis method. In obtaining the necessary data, the preparation of this final project uses a research technique developed into closed questions with a Likert scale. The results of this study indicate that the effect of service quality (X1) has a positive and significant effect on the achievement of the land and building tax target (Y).
PENINGKATAN KEPATUHAN PERPAJAKAN UMKM MELALUI WORKSHOP PELATIHAN PERPAJAKAN UMKM DI KABUPATEN GARUT Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman; Dyah Purnamasari; Citra Mariana; Diah Andari; Yati Mulyati
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2023): Volume 4 Nomor 1 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i1.12580

Abstract

Tujuan dari Workshop pelatihan perpajakan UMKM di kabupaten garut ini adalah sebagai salah satu kontribusi akademis dosen terhadap negara dan masyarakat serta sebagai pemenuhan kewajiban tridarma dosen, sehingga di harapkan meningkatkan kepatuhan wajib pajak UMKM di kabupaten garut. Adapun Mitra dalam kegiatan ini adalah pemerintah kabupaten garut. Metode pelaksanaan kegiatan ini melalui pemaparan materi, simulasi perhitungan, pembuatan e-billing dan pengisian SPT. Hasil dari kegiatan ini adalah pelaku usaha UMKM di kabupaten garut dapat mengetahui kewajiban perpajakan nya mulai dari perhitungan, penyetoran dan pelaporan pajak. kegiatan ini berjalan dengan baik dengan banyaknya peserta yang antusias mengukuti pelatihan ini.
THE ROLE OF CORPORATE SOCIAL RESPONSIBILITY IN MODERATIONG PROFITABILITY AND TAX AVOIDANCE IN THE PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION SECTORS IN 2014-2017 Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman
Jurnal Ekonomi Vol. 12 No. 02 (2023): Jurnal Ekonomi, Perode April - Juni 2023
Publisher : SEAN Institute

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Abstract

This study aims to find out whether profitability affects tax avoidance in the property, real estate and building construction sectors in 2014-2017 with corporate social responsibility (CSR) as a variable Moderate. The population in this study was 144 companies, real estate and construction in the 2014-2017 time frame. Using the purposive sampling method, 68 samples were obtained. The results showed that the data had met the requirements of classical assumptions, followed by hypothesis testing using multiple linear regression analysis and Moderated Regression Analysis (MRA). The test results show that profitability has a significant positive effect on tax avoidance, and the CSR variable as a moderating variable strengthens the positive effect of profitability on tax evasion
TAXATION ANALYSIS OF EDUCATIONAL FOUNDATIONS IN INDONESIA Radhi Abdul Halim Rachmat; Hafied Noor Bagja; Yoga Tantular Rachman
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

Education is an important industry in any country. The government, through its authority, provides ideal support by contributing a share of the budget as well as tax breaks. This study aims to provide an overview of how the Education Foundation's tax obligations, both income tax obligations and value added tax obligations, and tax facilities provided by the government to the Education Foundation, so that the Education Foundation's actors can fulfill tax obligations in accordance with applicable regulations and optimize the facilities provided to the Education Foundation.
EFEKTIVITAS PELAYANAN RUMAH SINGGAH PEDULI CABANG BANDUNG Andhika Ligar Hardika; Radhi Abdul Halim Rachmat; Daniel Nababan; Hafied Noor Bagja; Rudy Lizwaril
Jurnal Abdimas Bina Bangsa Vol. 5 No. 1 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i1.994

Abstract

Rumah Singgah Peduli is a house of social activities which operates in the humanitarian sector to facilitate health facilities. This activity provides facility services for patients from outside Bandung and throughout Indonesia who need temporary accommodation for examinations, operations and health services. Community service uses qualitative methods with a descriptive approach. Based on the results that have been obtained, it shows that the effectiveness of the program implemented by Rumah Singgap Peduli, especially in the health sector, has run well and is on target. Community satisfaction (patients and companions) with the services provided shows that the program is very helpful and needed for those who are among the poor