Pengaruh Self Assessment System dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan

Dasuki, Tito Marta Sugema

doi:10.56916/jimab.v1i2.172

Cited by 2 publications

(2 citation statements)

References 10 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…The implementation of the Self Assessment System which requires the active participation of taxpayers in administering their taxation requires high taxpayer compliance. If all taxpayers have high compliance, income tax revenue will be optimal and the effect on state revenue will also be greater (Dasuki, 2022).…”

Section: Introductionmentioning

confidence: 99%

Understanding of Tax Regulations, Tax Administration and Taxpayer Morale towards Tax Planning

Erasashanti¹,

Nurani²,

A.R.³

2023

ijcsrr

View full text Add to dashboard Cite

This study aims to analyze the effect of understanding tax regulations, tax administration, and taxpayer morale on the tax planning of MSME actors in the Cikarang area. This study used a quantitative method using a Likert measuring device and the data used were primary data obtained from questionnaires filled out by 100 MSME’s respondent in the Cikarang area. The data analysis technique in this study was multiple regression using the SPSS version 26 application. The results of this study indicate that: Understanding of Tax Regulations and Tax Administration has a significant effect on Tax Planning. Meanwhile, Taxpayer Morale has no significant effect on Tax Planning.

show abstract

Section: Introductionmentioning

confidence: 99%

Understanding of Tax Regulations, Tax Administration and Taxpayer Morale towards Tax Planning

Erasashanti¹,

Nurani²,

A.R.³

2023

ijcsrr

View full text Add to dashboard Cite

show abstract

“…To maximize national tax revenues, the government establishes tax rules that must be followed by all taxpayers to ensure the fulfillment of taxpayer rights and obligations (Dasuki, 2022). Taxpayers are given the trust and responsibility, based on these tax rules, to calculate, pay, and report the amount of tax independently, which is known as a self-assessment system (Dinda et al, 2022).…”

Section: Introductionmentioning

confidence: 99%

Improving Competence in Vocational High Schools through Accounting and Taxation Training

Wati

Suharti²

2022

PLAKAT

View full text Add to dashboard Cite

Kegiatan pengabdian masyarakat ini dilakukan karena minimnya pengetahuan baru dalam pendidikan akuntansi dan perpajakan dari pihak sekolah. Kegiatan ini bertujuan untuk memberikan pelatihan guna meningkatkan kompetensi siswa di bidang akuntansi dan perpajakan. Metode yang digunakan dalam kegiatan ini adalah metode offline, metode ceramah dan pelatihan praktik, metode diskusi, dan penyebaran kuesioner untuk perbaikan kegiatan pengabdian ini kedepannya. Kegiatan ini akan berlangsung secara offline pada hari Jumat tanggal 23 September 2022. Peserta yang mengikuti kegiatan ini berasal dari kelas 12 jurusan akuntansi SMK Metta Maitreya Pekanbaru yang berjumlah 40 orang. Berdasarkan hasil evaluasi dari pemberian soal-soal akuntansi dan perpajakan, pengetahuan siswa meningkat sebesar 75%. Peningkatan ini terjadi karena para siswa mampu memperoleh pengetahuan dan pemahaman mengenai akuntansi dan perpajakan dengan cara yang berbeda dari yang diajarkan di sekolah. Evaluasi kegiatan pelatihan akuntansi dan perpajakan memberikan hasil yang memuaskan dan meninggalkan kesan positif bagi siswa SMK Metta Maitreya Pekanbaru. Kegiatan ini diharapkan dapat meningkatkan motivasi belajar siswa terhadap mata pelajaran akuntansi dan perpajakan. This community service activity was carried out due to the school's lack of new accounting and taxation education. This activity aims to provide students with training to improve their accounting and taxation skills. This activity employs the offline method, the lecture method and practical training, the discussion method, and the distribution of questionnaires to improve this service activity in the future. This activity will take place offline on Friday, September 23, 2022. This activity attracted 40 participants from the class 12 accounting department at SMK Metta Maitreya Pekanbaru. Students' knowledge increased by 75% based on the evaluation results of accounting and taxation questions. This rise is due to students gaining knowledge and understanding of accounting and taxation in ways other than what is taught in schools. The evaluation of accounting and taxation training activities produced satisfactory results and left a favorable impression on the students of SMK Metta Maitreya Pekanbaru. This activity is intended to increase students' interest in accounting and taxation subjects.

show abstract

Pengaruh Self Assessment System dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Penghasilan

Cited by 2 publications

References 10 publications

Understanding of Tax Regulations, Tax Administration and Taxpayer Morale towards Tax Planning

Understanding of Tax Regulations, Tax Administration and Taxpayer Morale towards Tax Planning

Improving Competence in Vocational High Schools through Accounting and Taxation Training

Contact Info

Product

Resources

About