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All Journal Jurnal Ekonomi dan Bisnis JAPP : Jurnal Akuntansi, Perpajakan dan Portofolio
Yuniati
Universitas Muhammadiyah Bandung
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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EFEKTIVITAS PEMBEBASAN PPN ATAS KEBUTUHAN POKOK DALAM PERLINDUNGAN KONSUMEN MENENGAH BAWAH: STUDI LITERATUR Niken; Pasha Anggrainy; Yuniati
Jurnal Ekonomi Dan Bisnis Vol 20 No 2 (2026): JEB Vol 20 No 2 Juli 2026
Publisher : LPPM STIE YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53916/jeb.v20i2.133

Abstract

This research was conducted to examine the impact of the Value Added Tax (VAT) policy, specifically the VAT exemption, on the prices of basic necessities. This study highlights its implications for public purchasing power and consumer protection, particularly for the most vulnerable lower-middle-income groups. The research method employed was a literature review, reviewing data obtained from various scientific sources, such as books, academic journals, and relevant laws and regulations. Based on the research results, it is known that VAT exemption can affect the price of goods, although it is not always followed by an immediate price reduction. This condition is influenced by various other factors, such as the inflation rate, distribution system, and market conditions. Increased prices of goods have the potential to reduce public purchasing power and lead to decreased consumption. Furthermore, consumer protection is a crucial aspect of fiscal policy, given that consumers are generally at a lower level than businesses. In conclusion, the VAT exemption policy needs to be supported by supporting policies such as subsidies or social assistance to maintain public purchasing power and increase consumer protection, especially for vulnerable groups.
Indonesia Literatur Review: Akuntansi Sektor Publik dalam Mewujudkan Transparansi dan Akuntabilitas Keuangan Negara Cintya Dwi Putri Supriyatna; Mealvin Febriani Sulistia; Yuniati
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i2.13268

Abstract

The management of state finances demands high standards of transparency and accountability to achieve good governance. This study aims to conduct a literature review on the role of public sector accounting in strengthening the transparency and accountability of state finances. Through an analysis of 20 journal articles, it was found that the application of public sector accounting systems, including the implementation of accrual-based accounting and the Central Government Accounting System (SAPP), contributes significantly to improving the quality of financial reports and the performance of government agencies. Public sector accounting serves as a strategic tool to provide open fiscal information and minimize opportunistic behavior as well as the risk of fraud. Furthermore, the integration of digital technology and the strengthening of internal controls are crucial factors in facing the challenges of accounting evolution in the modern era. The results of this review confirm that transparency and accountability are the main pillars in state financial management that cannot be separated to achieve public welfare.
The Role of Tax Morale and Trust in Government in Enhancing Individual Taxpayer Compliance Rani Bunga Lestari; Rahmania Afianty; Yuniati
JAPP: JURNAL AKUNTANSI, PERPAJAKAN DAN PORTOFOLIO Vol 6 No 2 (2026): Agustus
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/japp.v6i2.14181

Abstract

Dengan menggunakan pendekatan Tinjauan Literatur Sistematis (SLR), studi ini mengeksplorasi kontribusi kepercayaan publik terhadap pemerintah dan etika pajak individu dalam mendorong disiplin fiskal. Fokus utama diarahkan pada bagaimana faktor psikologis dan kelembagaan bersinergi dalam kerangka penilaian diri di Indonesia. Penelitian ini mengkaji jurnal nasional terindeks SINTA yang dipublikasikan dalam rentang waktu 2021–2025. Proses seleksi artikel mengacu pada kerangka PRISMA yang meliputi tahap identifikasi, penyaringan, penilaian kelayakan, dan inklusi, sehingga diperoleh 24 artikel yang relevan. Hasil penelitian menunjukkan bahwa moralitas pajak sebagai faktor internal memiliki pengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Sementara itu, kepercayaan terhadap pemerintah sebagai faktor eksternal berpengaruh terhadap kepatuhan baik secara langsung maupun tidak langsung melalui mediasi persepsi keadilan pajak serta perannya sebagai variabel moderasi. Temuan ini mendukung teori Slippery Slope yang menekankan pentingnya keseimbangan antara kepercayaan dan kekuatan otoritas dalam mencapai kepatuhan yang optimal. Penelitian ini menegaskan pentingnya peningkatan transparansi, keadilan, dan kualitas pelayanan publik guna memperkuat kepercayaan masyarakat serta membangun moralitas pajak yang berkelanjutan. Kata kunci: Moral pajak, kepercayaan terhadap pemerintah, kepatuhan pajak, wajib pajak orang pribadi
Co-Authors Cintya Dwi Putri Supriyatna Mealvin Febriani Sulistia Niken Pasha Anggrainy Rahmania Afianty Rani Bunga Lestari