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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Akuntansi Syariah (JAkSya)
Nasfizar Guspendri
UIN Mahmud Yunus Batusangkar
Economics, Econometrics & Finance

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IMPLEMENTATION OF CORETAX IN IMPROVING COMPLIANCE AND EFFICIENCY OF TAX ADMINISTRATION AT KP2KP BATUSANGKAR Helma Shintia; Nasfizar Guspendri
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.16518

Abstract

This study examines the challenges of CoreTax implementation at KP2KP Batusangkar, including limited technological infrastructure, low understanding of taxpayers toward digital tax systems, and the lack of optimal adaptation among tax officers. This study aims to analyze the implementation of CoreTax in improving taxpayer compliance and administrative efficiency at KP2KP Batusangkar. This study uses a qualitative descriptive method with field research design. The data sources consist of primary data obtained from interviews with tax officers and corporate taxpayers, and secondary data derived from official regulations, documentation, and related literature. The results show that the implementation of CoreTax has generally run well and contributes positively to improving taxpayer compliance and administrative efficiency. CoreTax simplifies the reporting process, minimizes administrative errors, and enhances service transparency through an integrated digital system. However, technical disturbances, limited infrastructure, and the low digital literacy of taxpayers still hinder optimal performance. Continuous socialization, system maintenance, and training for users are required to ensure effective implementation.
IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK EMKM) IN PREPARING FINANCIAL REPORTS AT MADINA BAKERY UMKM IN PAYAKUMBUH CITY Dewi Zahra Puspitasari; Nasfizar Guspendri
Jurnal Akuntansi Syariah (JAkSya) Vol. 6 No. 1 (2026): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

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Abstract

The issue in this thesis is that Madina Bakery MSME in Payakumbuh City has not prepared financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The financial records are still maintained in a simple manner, limited to recording cash inflows and cash outflows, and therefore do not yet provide a comprehensive picture of the business’s financial condition. This study aims to examine the implementation of SAK EMKM in the preparation of financial statements at Madina Bakery MSME in Payakumbuh City. The research method employed is field research using a descriptive qualitative approach. The data consist of primary and secondary data obtained through documentation of financial transactions during 2024, as well as interviews with the owner of Madina Bakery MSME in Payakumbuh City. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results of the study indicate that Madina Bakery MSME has not optimally implemented SAK EMKM in the preparation of its financial statements. The researcher then prepared a set of financial statements consisting of a statement of financial position, an income statement, and notes to the financial statements in accordance with SAK EMKM. The implementation of SAK EMKM provides a more accurate depiction of the business’s financial condition and can serve as a basis for decision-making and improving the financial performance of MSMEs.
Co-Authors Dewi Zahra Puspitasari Helma Shintia