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Factor Analysis of Tax Knowledge, Firmness of Sanctions, and Fairness of MSME Tax Compliance in Garut Regency Nurlaela, Lina; Syakinah, Fitri
Moneta : Journal of Economics and Finance Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i4.407

MSMEs are critical to Indonesia’s economic framework, yet their compliance with tax regulations has been a persistent challenge. Therefore, the researcher seeks to uncover how tax literacy, tax penalty rates, and perceptions of tax fairness impact tax compliance of micro, small, and medium enterprises (MSMEs) at KPP Pratama Garut. This paper brings a new perspective to existing research by focusing specifically on the MSME sector in Garut Province. This area is under-researched in the context of tax compliance. The method used is quantitative. Data collection uses questionnaires sent to taxpayers. The sample used is purposive sampling. The participant group comprises micro, small, and medium enterprise taxpayers who have submitted annual tax returns to KPP Pratama Garut, have a Taxpayer Identification Number (NPWP), and are registered as taxpayers. Thirty eligible individuals participated in this study, including residents of Garut Province. Tax subjects with a Taxpayer Identification Number (NPWP): Taxpayers with assets of at least 500,000,000 rupiahs companies based on their size are divided into several categories, namely MSMEs. This study uses descriptive and quantitative methods. Tax compliance of MSME actors at KPP Pratama Garut is not necessarily related to tax expertise but is closely related to tax sanctions and tax fairness. Three main factors influence the tax compliance of MSME actors at KPP Pratama Garut: 1) the severity of sanctions,2) tax knowledge, and 3) tax fairness.

Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage Terhadap Carbon Emission Disclosure Pada Perusahaan Manufaktur Padila, Ajeng; Alkautsar, Muslim; Nurlaela, Lina
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2125

Tujuan dari penelitian ini untuk menilai bagaimana profitabilitas, ukuran perusahaan, dan leverage berpengaruh pada pengungkapan emisi karbon. Data sekunder diperoleh dari Laporan keuangan tahunan 2020–2023 dan laporan keberlanjutan perusahaan manufaktur yang tercatat di BEI. Metode yang digunakan analisis regresi linier berganda dan purposive sampling dengan alat analisis spss versi 3.0. Delapan puluh perusahaan dipilih sebagai sampel untuk analisis. Hasil penelitian menunjukkan bahwa profitabilitas dan leverage memiliki pengaruh positif yang signifikan terhadap tingkat pengungkapan emisi karbon. Sebaliknya, ukuran perusahaan justru memberikan pengaruh negatif terhadap pengungkapan emisi karbon, yang berarti semakin besar perusahaan, kecenderungan untuk mengungkapkan emisi karbon semakin berkurang. kata kunci : Pengungkapan Emisi Carbon, Profitabilitas, Ukuran, Perusahaan dan Leverage

Penerapan Akuntansi pada Usaha Optik di Kabupaten Garut Nurlaela, Lina
Jurnal Wacana Ekonomi Vol 22 No 2 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i2.2514

Penelitian ini dilakukan di Kabuapten Garut. Sampel yang diambil oleh peneliti berjumlah 12 responden. Yang menjadi objek adalah pengusaha optik. Adapun permasalahan yang diambil dalam penelitian ini adalah apakah penerapan akuntansi yang dilakukan pada usaha optik di Kabupaten Garut telah sesuai dengan konsep – konsep dasar akuntansi dalam menjalankan usahanya. Adapun tujuan dari penelitian ini adalah untuk mengetahui keseuaian penerapan akuntansi yang dilakukan oleh pengusaha optik di Kabupaten Garut sudah menerapkan konsep – konsep dasar akuntansi dalam menjalankan usahanya. Berdasarkan hasil penelitian menyatakan bahwa usaha optik di Kabupaten Garut belum menerapkan konsep – konsep dasar akuntansi yang meliputi: Sebagian besar usaha optik telah menerapkan konsep dasar akuntansi yaitu dasar pencatatan berbasis kas namun belum menerapkan konsep kelangsungan usaha, periode waktu, konsep kesatuan usaha dan konsep penandingan. Maka dapat disimpulkan dengan adanya sistem pencatatan yang sederhana dan masih banyak buku pencatatan yang tidak digunakan. Usaha optik di Kabupaten Garut Belum Menerapkan Akuntansi Sesuai Dengan Konsep – Konsep Dasar Akuntansi.

The Influence of Awareness and Knowledge on Taxpayer Compliance in Paying Taxes According to PP No. 55 Of 2022 on MSMEs in Garut District Nurlaela, Lina; Ningsih, Winda
Jurnal Wacana Ekonomi Vol 23 No 1 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v23i1.3566

The aim of this research is to identify and test the impact of taxpayer awareness and knowledge on the level of taxpayer compliance in making tax payments in accordance with PP Regulation No. 55 of 2022 on Micro, Small and Medium Enterprises (MSMEs) in Garut Regency. Primary data is the data used in this research and this research is quantitative. The Garut Pratama Tax Service Office (KPP) is the focus of the research as well as the population in the research. Random technique (random sampling) is a technique used in sampling through questionnaires. In taking samples, the calculations used the Slovin formula, and 100 respondents were successfully selected. This research provides results that partially taxpayer awareness and knowledge positively influences taxpayer compliance in paying taxes in accordance with Government Regulation Number 55 of 2022 for Garut Regency MSMEs. Then taxpayer compliance in making tax payments is influenced simultaneously by the taxpayer's knowledge and awareness in accordance with Government Regulation No. 55 of 2022 on MSMEs.

Pengaruh E-Commerce Terhadap Peningkatan Omzet UMKM Bermitra Grab di Kabupaten Garut Nurlaela, Lina; Syakinah, Fitri
Jurnal Algoritma Vol 22 No 1 (2025): Jurnal Algoritma
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/algoritma/v.22-1.2352

Web technology has become an integral part of the e-commerce infrastructure implemented by MSME players. Through e-commerce, buyers can purchase or check products offered anytime and anywhere. However, they often find it difficult to understand digital marketing strategies, such as SEO (Search Engine Optimization), social media marketing, and seeing competition that can help increase sales. Therefore, an analysis of the factors influencing sales growth is needed. This study aims to analyze the impact of e-commerce on revenue growth for SMEs partnering with Grab. The method used is descriptive quantitative analysis, and data analysis employs Structural Equation Modeling Partial Least Squares (SEM-PLS) with a sample of 100 respondents. The research data uses primary data collected through a questionnaire. The questionnaire was distributed to SMEs partnered with Grab. The results of this study prove that e-commerce has a significant impact on revenue growth.

Balancing Revenue and Retention: The Impact of VAT Based Digital Taxation on Platform Strategy and Consumer Behavior in Indonesia Indriasari, Ika; Nurlaela, Lina
Summa : Journal of Accounting and Tax Vol. 3 No. 4 (2025): October 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i4.878

The rise of digital services has transformed global consumption patterns and presented challenges for traditional taxation systems. In response, Indonesia implemented a digital VAT policy known as Pajak Pertambahan Nilai Perdagangan Melalui Sistem Elektronik (PPN PMSE), targeting foreign digital service providers. This study examines the pricing impacts of this policy by analyzing the responses of Netflix (2020) and Spotify (2025) to the VAT imposition. Using an event study methodology and price tracking data, we estimate the pass through rate of VAT to consumers and explore associated consumer behavior. The analysis reveals that Netflix’s pricing fully incorporated the 10% VAT in 2020, reflecting a near complete pass through rate. Early reports indicate that Spotify is expected to adjust pricing similarly in response to the 2025 VAT rate update (12% nominal, ~11% effective). These findings suggest that VAT burdens are primarily transferred to end users, especially in subscription based digital services. Consumer sensitivity to these price changes varied by income and perceived service value, with digital literacy and price transparency playing moderating roles. Our results support prior empirical research showing inelastic demand in OTT services and underscore the importance of clear tax communication. While inflation and macroeconomic factors complicate price attribution, platform strategies such as loyalty programs and inclusive pricing appear effective in maintaining user retention. The Indonesian case illustrates how VAT frameworks can achieve fiscal objectives without disrupting digital service markets. This study contributes to ongoing debates on digital tax policy by providing empirical insights from a major emerging economy. The findings affirm the administrative feasibility and policy coherence of VAT based digital taxation, offering lessons for other jurisdictions navigating similar reforms.

Tax Governance in the Era of Pillar Two: Legal Certainty, Risk Management, and Strategic Responses in Indonesia Listyawati, Ika; Nurlaela, Lina
Summa : Journal of Accounting and Tax Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i2.888

This study investigates Indonesia’s implementation of a global minimum tax under PMK 136/2024, which aligns with the OECD’s Pillar Two framework. The regulation introduces a 15% minimum effective tax rate for multinational enterprises (MNEs), aiming to address tax base erosion and ensure fair cross border taxation. The primary objective of this research is to assess the compliance implications, strategic adjustments, and governance challenges faced by MNEs operating in Indonesia under this new regime. A qualitative methodology was employed, incorporating literature synthesis, comparative regulatory analysis, and thematic interpretation of professional insights and policy documentation. The study draws upon Indonesia’s regulatory structure, OECD guidance, and professional commentaries to evaluate legal certainty, compliance obligations, and strategic tax planning responses. Key findings reveal that the regulation significantly increases administrative burdens for MNEs, particularly in managing GloBE Information Returns, calculating jurisdictional effective tax rates, and reconciling data between reporting streams. Transitional provisions, such as safe harbours and SBIE carve outs, offer partial relief but require detailed governance. The study also highlights that egal ambiguities, such as differences in interpretation of SBIE and limited administrative capacity, pose compliance risks in the form of late GIR reporting, errors in ETR calculations, and potential fines during the transition phase. The study concludes that Indonesia’s adoption of global minimum tax standards marks a transformative step in international tax policy. While the regulation promotes alignment with global norms, its successful implementation hinges on regulatory clarity, digital infrastructure, and institutional readiness. The findings offer practical guidance for policymakers and corporate decision makers seeking to navigate complex international tax reforms.

Carbon Pricing Without the Tax: Investment Behavior Under Emerging Market Signals in Indonesia Kasno; Nurlaela, Lina
Summa : Journal of Accounting and Tax Vol. 3 No. 4 (2025): October 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i4.889

Indonesia has adopted a hybrid carbon pricing strategy, combining a postponed carbon tax with operational instruments such as the Emissions Trading System (ETS) and the IDXCarbon exchange. This study examines whether these early pricing signals have already shaped firm-level investment behavior before the formal enforcement of the carbon tax. The methodology incorporates firm level variables such as ETS exposure, carbon intensity, and export dependence on the EU Carbon Border Adjustment Mechanism (CBAM), while controlling for financial indicators like profitability, size, and leverage. Key results indicate that firms with higher exposure to ETS and CBAM related markets significantly increased their environmental CapEx during the observed period. Event analysis reveals marked investment shifts following the launch of IDXCarbon and the government's carbon tax announcements. These findings suggest that Indonesian firms are responsive to carbon pricing signals even before full regulatory enforcement, especially when those signals are perceived as credible and market relevant. However, policy delays and uncertainty have moderated the pace and scale of investment responses. The discussion highlights the importance of internal carbon pricing, sectoral heterogeneity, governance dynamics, and comparisons with early phase ETS experiences in the EU, China, and Korea. The study concludes that clear and credible carbon pricing frameworks are essential for mobilizing private sector investment in sustainability. Indonesia must enhance the regulatory predictability and institutional strength of its carbon pricing system to fully realize its climate and investment objectives.

Narrative Risk in Crypto Disclosures: Textual Evidence from an Emerging Market Nurlaela, Lina
Sinergi International Journal of Accounting and Taxation Vol. 1 No. 1 (2023): May 2023
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v1i1.882

This study examines how specific narrative features in crypto related corporate disclosures influence firm specific crash risk among Indonesian public firms. Set within the backdrop of Indonesia’s regulatory transition under POJK 27/2024, the research focuses on five textual dimensions: negative tone, uncertainty, forward looking language, readability, and regulatory salience. Using a panel dataset covering 2019–2025, we conduct textual analysis on firm disclosures written in Bahasa Indonesia, drawn from IPO prospectuses, financial reports, and material announcements. Natural Language Processing tools, adapted to the local linguistic context, were applied to extract narrative metrics. These metrics were then linked to two crash risk measures: Negative Conditional Skewness (NCSKEW) and Down to Up Volatility (DUVOL). Regression results reveal that negative tone and uncertainty significantly elevate crash risk, while forward looking language and regulatory references reduce it by reinforcing investor confidence and signaling stronger managerial commitment to regulatory compliance. Additionally, the implementation of POJK 27/2024 coincides with more structured, regulation oriented narratives. The study contributes to textual finance by developing a language sensitive risk assessment model tailored to an emerging market context. It underscores the importance of regulatory anchoring and narrative clarity in managing investor expectations in volatile sectors like crypto.

Analisis Kebangkrutan Model Altman Z-Score pada Perusahaan Ritel yang Terdaftar di BEI Ungkari, Marti Dewi; Nurlaela, Lina; Imam, Imam
Jurnal Kalibrasi Vol 21 No 2 (2023): Jurnal Kalibrasi
Publisher : Institut Teknologi Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33364/kalibrasi/v.21-2.1441

Perkembangan industri ritel akhir-akhir ini menjadi sumber kekhawatiran dalam dunia bisnis, dengan banyak toko dan gerai yang menghadapi penutupan besar-besaran. Terlebih lagi, baru-baru ini seluruh dunia menghadapi COVID-19 yang secara signifikan mempengaruhi ekonomi negara, khususnya sektor ritel. Tujuan dari penelitian ini adalah untuk menilai kemungkinan kebangkrutan pada perusahaan-perusahaan yang beroperasi dalam sektor ritel dan terdaftar di Bursa Efek Indonesia, dengan menggunakan metode Altman Z-Score. Penelitian ini menggunakan metode penelitian deskriptif kuantitatif. Dalam hal sumber data, pengumpulan informasi dilakukan melalui data sekunder, khususnya laporan keuangan tahunan perusahaan ritel yang terdaftar di Bursa Efek Indonesia (BEI). Rentang waktu penelitian mencakup periode 2018 hingga 2022, dengan pemilihan sampel menggunakan metode Purposive Sampling dari populasi 19 perusahaan ritel, yang dijadikan sampel sebanyak 6 perusahaan yang terdaftar di Bursa Efek Indonesia selama periode 2018-2022. Hasil analisis dan pembahasan menyimpulkan bahwa selama lima tahun terakhir, empat perusahaan, yakni PT. Matahari Department Store Tbk, PT. Mitra Adiperkasa Tbk, PT. Ramayana Lestari Sentosa Tbk, dan PT. Supra Boga Lestari Tbk, memiliki nilai rata-rata di atas 2,99. Meskipun mengalami penurunan signifikan pada tahun 2020, mereka berhasil pulih dan menjaga stabilitas kinerja mereka. Sementara itu, dua perusahaan lainnya, yaitu PT. Hero Supermarket Tbk dan PT. Matahari Putra Prima Tbk, menunjukkan nilai rata-rata Z-Score di bawah 1,81 selama lima tahun terakhir, menandakan adanya potensi kebangkrutan.

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