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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) (JRAMB) Jurnal Riset Akuntansi Mercu Buana Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Perpajakan dan Auditing
Rika Nurrizkiana
Universitas Pendidikan Indonesia
Computer Science & IT Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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Digitalisasi BUMDes TOKODESA: Penerapan AppSheet untuk Administrasi Keuangan dan QRIS untuk Transaksi Deviana Rusmala; Aisha Izzati Almayra; Dewa Putra Mahesa; Ghiffar Sabda Prana Putra; Aristanti Widyaningsih; Rika Nurrizkiana
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 9, No 1 (2026): JANUARI 2026
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v9i1.3013

Abstract

Kegiatan pendampingan yang dilakukan bertujuan untuk mendukung proses digitalisasi dalam operasional BUMDes TOKODESA yang berlokasi di Desa Pagerwangi, Kabupaten Bandung Barat. Permasalahan utama yang dihadapi adalah sistem pencatatan administrasi dan keuangan yang masih dilakukan secara manual, sehingga kurang efektif karena pencatatan masih belum teratur dan tidak terdokumentasi dengan baik. Metode yang dilakukan dalam kegiatan berfokus pada pendampingan langsung pada pengelola BUMDes yang dilakukan selama kurang lebih satu bulan, dengan melakukan wawancara, dan berkontribusi langsung di lapangan. Berdasarkan hasil temuan di lapangan, tim pendamping memberikan rekomendasi solusi untuk digitalisasi pencatatan dengan menggunakan AppSheet sebagai aplikasi pencatatan sederhana yang tidak hanya mencatat transaksi, tapi juga memudahkan dalam memantau stok barang dan QRIS sebagai metode pembayaran digital. Kegiatan pendampingan tidak hanya berfokus untuk penyelesaian masalah, tapi juga membantu pihak pengelola untuk lebih adaptif terhadap perkembangan teknologi.
PENGARUH PENERAPAN ASAS KEADILAN DALAM PEMUNGUTAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI INDONESIA: STUDI LITERATUR Milasiti Nursadiyah; Ida Farida Adi Prawira; Rika Nurrizkiana
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 12 No 1: Mei 2026
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/51dmmy24

Abstract

Penelitian ini bertujuan untuk mengkaji secara mendalam peran asas keadilan dalam sistem perpajakan Indonesia sebagai fondasi utama pembentukan kepatuhan wajib pajak. Studi ini menggunakan metode literature review dengan pendekatan deskriptif kualitatif, memanfaatkan sumber data sekunder dari publikasi ilmiah, artikel jurnal, dokumen resmi, dan buku kebijakan periode 2015-2025. Sintesis literatur menunjukkan bahwa penerapan asas keadilan dalam dimensi distributif, prosedural, dan interaksional secara konsisten membangun kepercayaan, legitimasi, dan motivasi sukarela wajib pajak di berbagai kelompok masyarakat. Temuan utama mengindikasikan, persepsi terhadap sistem pajak yang adil dan pelayanan fiskal yang profesional berperan signifikan dalam meningkatkan tingkat kepatuhan wajib pajak. Faktor kontekstual seperti literasi fiskal, moralitas pajak, kepercayaan terhadap institusi, serta digitalisasi pelayanan publik turut memperkuat atau memperlemah pengaruh asas keadilan terhadap kepatuhan pajak. Penelitian ini memberikan rekomendasi agar reformasi kebijakan perpajakan diarahkan pada penguatan asas keadilan, peningkatan edukasi fiskal, dan optimalisasi digitalisasi layanan pajak untuk memperkuat kepercayaan publik serta mewujudkan kepatuhan pajak yang berkelanjutan di Indonesia. Implikasi penelitian ini adalah pentingnya integrasi aspek keadilan dan faktor kontekstual dalam merancang sistem perpajakan nasional, yang dapat menjadi rujukan bagi pengembangan teori dan penelitian lanjutan dalam bidang fiskal.
Integrasi NIK–NPWP Dan Dampaknya Terhadap Kepatuhan Wajib Pajak Di Indonesia: Sebuah Literature Review Khoirunnisa Khoirunnisa; Ida Farida Adi Prawira; Rika Nurrizkiana
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14880

Abstract

This study reviews the integration of Indonesia’s national identification system (NIK) with the tax identification number (NPWP) and examines its potential implications for taxpayer compliance within the broader agenda of tax administration reform. Unlike previous studies that primarily focus on normative discussions or isolated administrative impacts, this literature review synthesizes insights from tax compliance theory, digital tax administration, identity integration, and behavioral fiscal studies. Using a narrative review approach, relevant academic publications, policy documents, and international reports were analyzed to map conceptual linkages between digital identity integration and tax compliance outcomes. The findings indicate that administrative simplification, digitalization, and communication strategies significantly affect compliance levels, although technical and behavioral barriers persist. Based on these results, the study recommends strengthening integrated digital services, improving taxpayer outreach, and enhancing institutional coordination in order to optimize policy outcomes and increase voluntary compliance.
Analisis Digitalisasi Sistem Perpajakan dan Efisiensi Pelayanan Pajak di Indonesia Alfida Nesa Mara; Ida Farida Adi Prawira; Rika Nurrizkiana
JEMAP Vol 9, No 1: April 2026
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v9i1.14795

Abstract

This literature study examines how the digitization of the taxation system has impacted the efficiency of tax services in Indonesia. The Directorate General of Taxes (DGT) has taken advantage of rapid advances in information technology to implement digital systems such as e-Filing, e-Billing, and e-Invoicing to speed up service processes, reduce administrative errors, and improve taxpayer compliance. However, there is still debate about how effective this digitization is in improving efficiency. While some studies show savings in time and costs, other studies point to problems such as poor digital literacy, system disruptions, and infrastructure limitations, especially in certain regions and among MSMEs. This study aims to examine and synthesize previous research findings on the relationship between digital tax systems and service efficiency, as well as to identify factors that support and hinder their implementation. This study investigates literature published between 2015 and 2025 using qualitative descriptive analysis (literature review). The results consistently show that digitization, including regional applications and the CoreTax System initiative, can improve administrative efficiency by reducing processing time, compliance costs, and input errors. To achieve efficiency, a good technical system, continuous socialization, digital readiness and literacy of human resources (officials and taxpayers), and synergistic regulatory support are essential. According to this study, the reliability of technical platforms and continuous investment in human resource training and digital literacy should be prioritized, especially for small and medium-sized enterprises (SMEs).
Analisis Hukum Pajak terhadap Praktik Penggelapan Pajak di Indonesia: Studi Kasus Dermawati Turnip Sekar Ayu Kusuma Dewi; Ida Farida; Rika Nurrizkiana
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.12

Abstract

This study analyzes the application of tax law to tax evasion practices in Indonesia through the case of Dermawati Turnip. The research focuses on the criminal aspects of taxation as regulated under Article 39 paragraph (1) letters d and i of Law No. 6 of 1983 on General Provisions and Tax Procedures (UU KUP) and its relation to Article 3 of Law No. 8 of 2010 on the Prevention and Eradication of Money Laundering Crimes (UU TPPU). Using a normative juridical and descriptive analytical approach, the findings reveal that Dermawati intentionally failed to remit collected taxes and submitted falsified tax reports, causing significant losses to the state. The acts fulfilled all elements of criminal tax offenses with deliberate intent (dolus directus) and demonstrated a direct linkage between tax evasion and money laundering. Strengthening Indonesia’s tax enforcement requires institutional synergy, consistent sanction implementation, and the enhancement of public fiscal morality.
Analisis terhadap Putusan Pengadilan Pajak Nomor PUT-015148.16/2020/PP/M.VIIIA Tahun 2025: Studi Kasus Sengketa Pajak Pertambahan Nilai atas PT Hina Motors Sales Indonesia Lena Al; Ida Farida Adi Prawira; Rika Nurrizkiana
Jurnal Akuntansi, Perpajakan dan Auditing Vol. 6 No. 3 (2025): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0603.11

Abstract

This study aims to analyze the legal basis and judicial considerations in Tax Court Decision No. PUT-015148.16/2020/PP/M.VIIIA of 2025 concerning a Value Added Tax dispute between PT Hino Motors Sales Indonesia and the Directorate General of Taxes. The research employs a normative juridical approach with qualitative analysis of legal documents and tax regulations. The results show that the Tax Court found the Directorate General of Taxes failed to fully uphold the principles of legal certainty, fairness, and transparency during the tax audit. Several tax corrections were deemed invalid due to lack of evidence, while minor ones remained payable. This decision emphasizes the importance of applying the rule of law in taxation and strengthens the Tax Court’s role as a guardian of fiscal justice in Indonesia.
Co-Authors Aisha Izzati Almayra Alfida Nesa Mara Aristanti Widyaningsih Deviana Rusmala Dewa Putra Mahesa Ghiffar Sabda Prana Putra Ida Farida Ida Farida Adi Prawira Khoirunnisa Khoirunnisa Lena Al Milasiti Nursadiyah Sekar Ayu Kusuma Dewi