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Muhtarom, M.
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Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH LINGKUNGAN KELUARGA DAN PEMBELAJARAAN KEWIRAUSAHAAN TERHADAP INTENSI TECHNOPRENEURSHIP MAHASISWA MANAJEMEN ILMU KOMPUTER Suyatno, Agus; Muhtarom, M.
Proceeding SENDI_U 2018: SEMINAR NASIONAL MULTI DISIPLIN ILMU DAN CALL FOR PAPERS
Publisher : Proceeding SENDI_U

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.818 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh lingkungan keluarga dan pembelajaran kewirausahaan terhadap intensi technopreneurship mahasiswa Manajemen Ilmu Komputer. Penelitian ini merupakan penelitian survei di STMIK Duta Bangsa dan STMIK Sinar Nusantara Surakarta. Teknik pengumpulan data menggunakan kuesioner. Jumlah populasi sebanyak 2.694 mahasiswa, sampel diambil secara proporsional sebesar 10% dari masing-masing program studi di STMIK Duta Bangsa dan STMIK Sinar Nusantara Surakarta sehingga sampelyang diambil adalah 269. Teknik analisis data menggunakan analisis regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan mayoritas responden mempunyai penilaian terhadap variabeltechnopreneurship cukup baik, variabel lingkungan keluarga yang mendukung, variabel pembelajaran kewirausahaan cukup baik. Hasil penelitian menunjukkan bahwa peningkatan variabel lingkungan keluarga dan pembelajaran kewirausahaan akan berdampak pada peningkatan intensi technopreneurship mahasiswa. Faktor lingkungan keluarga dan pembelajaran kewirausahaan berpengaruh terhadap intensi technopreneurship mahasiswa, baik secara parsial maupun simultan.
Optimalisasi Transaksi Melalui E-Commerce Sebagai Upaya Peningkatan Penerimaan Pajak Mohammad Agus Mustam, Andi; Ismiyanto; Muhtarom, M.
Jurnal Risalah Hukum Vol 20 No 1 (2024): Volume 20, Nomor 1, Juni 2024
Publisher : Fakultas Hukum Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/

Abstract

This study aims to address the implementation issues of optimizing transactions through e-commerce as a means to increase tax revenue, as well as the obstacles in implementing these optimization policies. The perspective supporting tax imposition on all e-commerce businesses marketing their products in Indonesia is based on the principle of fairness in tax collection, which should be applied equally to all businesses within the same industry. However, the tax authority's stance on imposing taxes on e-commerce activities has faced objections from local businesses, who argue that taxing this infant industry could hinder the growth and development of e-commerce in Indonesia, as it is still in need of protection. This empirical study collects primary data from various marketplace platform providers in the Surakarta region, with a focus on businesses categorized as MSMEs. The findings indicate that the implementation of e-commerce transaction optimization policies to increase tax revenue has not been comprehensively executed in line with the coverage stipulated by legislation and the technical application of tax policies. Obstacles to policy implementation include regulatory substance issues that necessitate an expansion of tax zoning for e-commerce and a lack of outreach and support for taxpayers.
Urgensi dan Optimalisasi Pajak Elektronik sebagai Sistem Perpajakan Terintegrasi untuk Meningkatkan Aksesibilitas Wajib Pajak Triyanto; Ismiyanto; Muhtarom, M.
Jurnal Risalah Hukum Vol 20 No 2 (2024): Volume 20, Nomor 2, Desember 2024
Publisher : Fakultas Hukum Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/

Abstract

Technological advancements necessitate the adaptation of taxation systems to meet the dynamic needs of society. This study examines two primary issues: (i) why integrated taxation through electronic tax systems is essential for enhancing taxpayer accessibility, and (ii) how the optimization of electronic tax systems as an integrated taxation framework can achieve this goal. The integration of information technology in the form of electronic tax systems plays a strategic role as a tax database accessible to both the government and taxpayers, minimizing errors in tax calculation and payment. This study employs a normative juridical method, focusing on the application of principles and norms within the national taxation system. The findings reveal the critical need for integrated taxation through electronic tax systems as a solution to tax collection challenges and for improving the quality of tax databases. The optimization of this system can be realized through the development of technical implementation guidelines, including system strengthening and maintenance, capacity building for human resources, and effective monitoring mechanisms.
Optimalisasi Transaksi Melalui E-Commerce Sebagai Upaya Peningkatan Penerimaan Pajak Mohammad Agus Mustam, Andi; Ismiyanto; Muhtarom, M.
Jurnal Risalah Hukum Vol 20 No 1 (2024): Volume 20, Nomor 1, Juni 2024
Publisher : Fakultas Hukum Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/risalah.v20i1.1587

Abstract

This study aims to address the implementation issues of optimizing transactions through e-commerce as a means to increase tax revenue, as well as the obstacles in implementing these optimization policies. The perspective supporting tax imposition on all e-commerce businesses marketing their products in Indonesia is based on the principle of fairness in tax collection, which should be applied equally to all businesses within the same industry. However, the tax authority's stance on imposing taxes on e-commerce activities has faced objections from local businesses, who argue that taxing this infant industry could hinder the growth and development of e-commerce in Indonesia, as it is still in need of protection. This empirical study collects primary data from various marketplace platform providers in the Surakarta region, with a focus on businesses categorized as MSMEs. The findings indicate that the implementation of e-commerce transaction optimization policies to increase tax revenue has not been comprehensively executed in line with the coverage stipulated by legislation and the technical application of tax policies. Obstacles to policy implementation include regulatory substance issues that necessitate an expansion of tax zoning for e-commerce and a lack of outreach and support for taxpayers.
Urgensi dan Optimalisasi Pajak Elektronik sebagai Sistem Perpajakan Terintegrasi untuk Meningkatkan Aksesibilitas Wajib Pajak Triyanto; Ismiyanto; Muhtarom, M.
Jurnal Risalah Hukum Vol 20 No 2 (2024): Volume 20, Nomor 2, Desember 2024
Publisher : Fakultas Hukum Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/risalah.v20i2.1589

Abstract

Technological advancements necessitate the adaptation of taxation systems to meet the dynamic needs of society. This study examines two primary issues: (i) why integrated taxation through electronic tax systems is essential for enhancing taxpayer accessibility, and (ii) how the optimization of electronic tax systems as an integrated taxation framework can achieve this goal. The integration of information technology in the form of electronic tax systems plays a strategic role as a tax database accessible to both the government and taxpayers, minimizing errors in tax calculation and payment. This study employs a normative juridical method, focusing on the application of principles and norms within the national taxation system. The findings reveal the critical need for integrated taxation through electronic tax systems as a solution to tax collection challenges and for improving the quality of tax databases. The optimization of this system can be realized through the development of technical implementation guidelines, including system strengthening and maintenance, capacity building for human resources, and effective monitoring mechanisms.
Co-Authors Agus Suyatno Ismiyanto Mohammad Agus Mustam, Andi Triyanto