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All Journal Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Abdimas Bina Bangsa Safari : Jurnal Pengabdian Masyarakat Indonesia Melati: Jurnal Media Komunikasi Ilmu Ekonomi
Mesra Berlyn Hakim
Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Analisis Kewajiban Perpajakan PPh 21, PPh 23 dan PPh Final Pada PT Taiba Consulting Indonesia Mesra Berlyn Hakim; Temon Bagus Hidayahtullah; Tri Winarsih; Umar Yeni Suyanto
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1382

Abstract

Various policies related to Pandemi Covid 19 have an impact on the decline in the realization of the 2021 State Expenditure Budget as evidenced in the 2020 APBN Realization Data experienced a decrease in the delivery of realization by 19.6%, annual tax notification for Income Tax in 2021, in particular taxpayers experienced Pandemi Covid uncertainty 19, Shortfall factors have a stake in swelling of the realization of budget financing by 6.1% in economic recovery so that it has an impact on slowing the profitability of business entities caused by the policy of increasing installment discounts to 50% and a decrease in corporate income tax rates by 11%. This study was conducted with the aim of finding out the implementation, payment, deduction and reporting of PPh 21 tax obligations, PPh 23, Final Construction Services PPh. The method used in this study uses qualitative, primary and secondary data sources through documentation, observation and interviews. Data analysis uses data reduction, while it is to validate data using the triangulation technique of source, time and technique. The results of the study concluded: (1) Payment, Cutting, and Reporting of PPh 21 in accordance with Law Number 36 Year 2008 concerning Taxation (2) Payment, Cutting, Reporting PPH 23 Not in accordance with Law Number 36 Year 2008, because of the postponement of vendors in PPh 13 payment (3) Payment, Cutting, and Final Income Tax Reporting in accordance with Tax Law Number 36 of 2008.  
PELATIHAN DIGITAL MARKETING UNTUK MENINGKATKAN KAPASITAS PENJUALAN UMKM OTAK-OTAK BANDENG Rita Nataliawati; Umar Yeni Suyanto; Ika Purwanti; Mesra Berlyn Hakim; Maretha Anggraini; Putri Nur Sholekha; Nur Aliyah
Jurnal Abdimas Bina Bangsa Vol. 4 No. 1 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i1.517

Abstract

The main problem faced by MSMEs in Menganti Village, Glagah District, Lamongan Regency is in terms of product marketing. There is still a lack of knowledge and skills of MSMEs in using online markets, making marketing of MSME products still limited. Training and mentoring activities by a team of lecturers and students aiming to help partners utilize their gadgets as product marketing tools and optimize online marketing to increase sales turnover using the TikTok application. The training was held on 9 September 2022 at the Glagah District Office, Lamongan Regency with 10 training partners. Implementation of the training contains an explanation of the reasons for using TikTok, explanation of material on how to create an account on TikTok, upload product photos/videos, add music and promotional narratives to product photos/videos, trainees practice creating accounts on TikTok accompanied and guided by the committee. It is hoped that from this training activity, MSME actors in Menganti village, Glagah Sub-District, will have basic knowledge and skills on how to expand product marketing, which in turn can increase the sales capacity of milkfish brains
Sosialisasi Pembayaran Pajak Bumi dan Bangunan pada Warga Desa Kedungpring Rita Nataliawati; Mesra Berlyn Hakim; Afifah Nur Rosyidah
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 1 No. 1 (2021): Januari : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v1i1.689

Abstract

Taxes are levied based on legal norms to cover the costs of collective production of goods and services to achieve the general welfare and to enhance the development of a country. One source of tax funds comes from the Land and Building Tax. Refusal to pay, avoidance, or resistance to taxes is generally a violation of the law. Tax is a source of government funds for development, both central and local governments. If a person has fulfilled the subjective and objective requirements, then he is obliged to pay taxes. However, the problem that is often faced by the government is the lack of awareness of taxpayers regarding the obligation to pay taxes. In this community service, the Institut Teknologi dan Bisnis Ahmad Dahlan team carried out socialization activities regarding the payment of Land and Building Tax in Kedungpring Village as one of the steps to increase public awareness in Lamongan Regency.
A Liquidity, Capital Intensity and Tax Aggressiveness: Profitability as a Mediating Role Mas’adah Mas’adah; Rina Sulistiowati; Rita Nataliawati; Mesra Berlyn Hakim; Qosim Qosim
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1360

Abstract

This research aims to examine the influence of Liquidity, Capital Intensity on Tax Aggressiveness mediated by Profitability. The data used is archival data, namely secondary data obtained from the Indonesian Stock Exchange (https://www.idx.co.id/). The sample in this study refers to the financial statements of all companies listed on the Indonesia Stock Exchange during 2018-2022, namely 864 companies. The final sample in this research was 99 companies and the total final sample was 495 samples. The research results show that liquidity has a positive and significant effect on tax aggressiveness. Capital Intensity has a positive and significant effect on Tax Aggressiveness. Profitability has a significant effect on Tax Aggressiveness. Furthermore Profitability mediates the complete (complete mediation) effect of Liquidity on Tax Aggressiveness and Profitability mediates the partial (partial mediation) effect of Capital Intensity on Tax Aggressiveness
Pengaruh Literasi Keuangan Terhadap Inklusi Keuangan Dengan Pelatihan Keuangan Sebagai Variabel Moderasi Pada UKM mesra surya ariefin; Sri Bulkia; Mesra Berlyn Hakim
Media Komunikasi Ilmu Ekonomi Vol 40 No 1 (2023): MELATI: Jurnal Media Komunikasi Ilmu Ekonomi Juni 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Institut Teknologi dan Bisnis Ahmad Dahlan Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58906/melati.v40i1.93

Abstract

Tujuan dari penelitian ini adalah untuk mendeskripsikan pengaruh literasi keungan terhadap inklusi keuangan yang dimoderasi oleh pelatihan keungan di kalangan Unit Kecil Menengah Kalimantan Selatan Kota Banjarmasin sentra Sasirangan. Jenis penelitian kuantitatif dengan pendekatan survei yang digunakan dalam penelitian ini. Pengambilan sampel menggunakan stratified random sampling dan diperoleh sampel sebanyak 35 responden. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder. Data primer diperoleh dari wawancara dan kuesioner yang dibagikan kepada pelaku atau pemilik usaha sedangkan data sekunder diperoleh dari berbagai literatur dan internet. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa literasi keungan mempunyai pengaruh terhadap inklusi keungan, itu dibuktikan dengan meningkatnya jumlah literasi keungan dan inklusi keungan. Fenomenanya bahwa pelaku usaha sentra Sasirangan sudah mulai melek keuangan dan memiliki pengelolaan keungan yang baik. Pelatihan keuangan juga mampu memperkuat hubungan antara literasi keungan dan inklusi keungan, artinya bahwa dengan diadakannya pelatihan keungan yang intensif mampu meningkatkan pemahaman terhadap pengetahuan mengenai pentingya perencanaan dan pengelolaan keungan bagi suatu usaha.
Co-Authors Afifah Nur Rosyidah Maretha Anggraini Mas’adah Mas’adah Mesra Surya Ariefin Nur Aliyah Purwanti, Ika Putri Nur Sholekha Qosim Qosim Rina Sulistiowati Rita Nataliawati Sri Bulkia Temon Bagus Hidayahtullah Tri Winarsih Umar Yeni Suyanto