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All Journal MANAJEMEN Jurnal Ilmu Ekonomi dan Bisnis (JUKONI)
Sulistyorini Sulistyorini
Universitas 17 Agustus 1945 Surabaya
Computer Science & IT Economics, Econometrics & Finance Other

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Analisis Pajak Penghasilan Orang Pribadi di Era Digitalisasi di Indonesia Nor Hasan; Sulistyorini Sulistyorini; Septia Nur Rahmawati; Nur Afni Latansya; Putri Febby Firnanda
MANAJEMEN Vol. 6 No. 1 (2026): Mei : MANAJEMEN (Jurnal Ilmiah Manajemen dan Kewirausahaan)
Publisher : LPPM Politeknik Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/tpemq598

Abstract

This study aims to analyze the development of Individual Income Tax in the digitalization era in Indonesia and to determine the effect of tax digitalization on individual taxpayer compliance. This study uses a qualitative method with a descriptive approach through the use of secondary data obtained from the annual reports of the Directorate General of Taxes for 2021–2024, the 2025 Annual Tax Return submission press release, scientific journals, articles, and other official sources related to taxation and tax digitalization in Indonesia. Data collection techniques were carried out through literature studies and documentation, while the data analysis technique used descriptive qualitative analysis. The results of the study indicate that tax digitalization in Indonesia has developed significantly through various innovations in tax administration systems such as e-filing, e-billing, NIK-NPWP integration, and the development of the Core Tax Administration System. Tax digitalization has a positive impact on individual taxpayers because it facilitates the process of reporting and paying taxes more quickly, practically, and efficiently. In addition, digitalization also helps the government improve the effectiveness of supervision and tax data management. However, the implementation of tax digitalization still faces several challenges, such as low tax literacy and digital literacy in society, as well as the complexity of supervising digital economic activities. Therefore, it is necessary to improve tax education, strengthen digital supervision systems, and improve the quality of technology-based tax services so that individual taxpayer compliance can increase optimally.
Analisis Kinerja Keuangan Pt Astra International Tbk Pada Periode 2021-2025 Sulistyorini Sulistyorini; Yolanda Evelin Manalu; Istiono Istiono
Jurnal Ilmu Ekonomi dan Bisnis Vol. 3 No. 2 (2026): JUKONI - Juni
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jukoni.v3i2.1593

Abstract

This study aims to analyze the financial performance of PT Astra International Tbk for the 2021-2025 period using financial ratio analysis covering liquidity, profitability, solvency, and activity. The research method used is descriptive quantitative with secondary data in the form of the company's annual financial reports acquired from the Indonesia Stock Exchange (IDX) and the company's official website. The analysis technique is carried out through financial ratio calculations and time series analysis to observe the company's performance development from year to year. The results show that PT Astra International Tbk has had quite good and stable financial performance throughout the study period. The liquidity ratio indicates that the company is able to meet its short-term obligations well. The profitability ratio showed a significant increase in 2022 following the economic recovery following the COVID-19 pandemic, although it experienced a slight decline in the following year. The solvency ratio indicates that the company's capital structure remains healthy with controlled debt usage. Furthermore, the activity ratio indicates that the company is quite effective in utilizing assets to generate sales. Overall, PT Astra International Tbk is able to maintain stable financial performance amidst national and global economic dynamics.
Co-Authors Istiono Istiono Nor Hasan Nur Afni Latansya Putri Febby Firnanda Septia Nur Rahmawati Yolanda Evelin Manalu