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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Balance Vocation Accounting Journal Ilomata International Journal of Tax and Accounting Jurnal Pajak dan Keuangan Negara (PKN) Educoretax Pengmasku
Liyana, Nur Farida
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Jurnal Pajak dan Keuangan Negara (PKN)

 1 
MENAKAR MASALAH DAN TANTANGAN ADMINISTRASI PAJAK: KEPATUHAN PAJAK DI ERA SELF-ASSESSMENT SYSTEM Liyana, Nur Farida
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jurnal pkn.v1i1.606

Abstract

Tax compliance is a major problem that needs to get more attention in the era of self assessment system. Many factors cause low taxpayer compliance. Trust in tax institutions, complicated regulations, low public awareness and tax administration are the main issues affecting taxpayer compliance in Indonesia. Organizational improvement, human resources, information technology, business processes and legislation are expected to be able to overcome the problems of tax administration so that it will improve taxpayer compliance. In addition, changes in people's perspectives need to be continued, excellent service and organizational transparency need to be carried out by the Directorate General of Taxes. Education of taxpayers needs to be improved to improve tax compliance and channeling payments and reporting needs to continue to be a new effort in this era of information technology. Finally, collaboration with all government and private agencies is a complement to raising tax awareness so that voluntary compliance can be achieved.
The Effect Of Educational Inequality On Economic Growth In Indonesia Liyana, Nur Farida
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2259

Abstract

Education is the elevator of the Indonesian economy. Where education is able to improve the welfare of society. However, the development of education in Indonesia is not evenly distributed. This inequality can be felt both between villages and cities as well as between regions in Indonesia. In theory, the occurrence of educational inequality will increase the poverty rate which will have an impact on decreasing economic growth. So in this study we want to examine the effect of educational inequality on economic growth by taking into account other variables, namely the poverty rate, population and government spending on education. The data used is secondary data from 34 provinces in Indonesia from 2015 to 2020 sourced from the Central Bureau of Statistics and the Directorate General of Fiscal Balance, Ministry of Finance. The results obtained are true that education inequality exists in Indonesia, even though the scale is still relatively low to medium. However, statistically it is found that educational inequality has a significant negative effect on economic growth. In contrast to the educational inequality, poverty rate, population and government spending on education have a positive effect, although not significant.
Co-Authors Ambarwati, Ria Dewi Apriliasari, Vita Budiarsih, Riani Eko Susanto Fadhlurahman, Adam Haniyah, Rizqi Irwan Hermawan Khusnaini, Khusnaini Muchtar, Masruri Nugroho, Panji Wisnu Ratnasari, Gusti Ayu Indah Sulastri, Heni Wardana, Arief Budi