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All Journal Ekopem: Jurnal Ekonomi Pembangunan Jurnal Administrasi Publik dan Kebijakan (JAPK) Jurnal Ekonomi dan Bisnis Journal Of Sharia Banking Disclosure: Journal of Accounting and Finance Al Fiddhoh: Journal of Banking, Insurance, and Finance Islamic Economic and Business Journal Jurnal Lemhannas RI LAWSUIT JURNAL PERPAJAKAN Jurnal Perpajakan dan Keuangan Publik Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika Jurnal Penelitian Mahasiswa Ilmu Sosial, Ekonomi, dan Bisnis Islam (SOSEBI) Jurnal Ekonomi dan Bisnis Mu'asyarah GLOSSARY JIES : Journal of Islamic Economics Studies Jurnal Perpajakan
Furqon, Imahda Khoiri
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Implementasi Tax Planning Melalui Instrument Zakat Guna Efisiensi Beban PPH Badan Pada CV. Garmindo Mitra Sejahtera Fithri, Nadiah Khalishah; Furqon, Imahda Khoiri
Disclosure: Journal of Accounting and Finance Vol. 4 No. 1 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v4i1.8526

Abstract

This research aims to find out how the implementation of tax planning through zakat instrument in saving tax expenditure. This research is descriptive research with a quantitative approach with the aim of analyzing, explaining, and concluding the analysis of the implementation of tax planning using the zakat instrument. Data collection techniques in this research are documentation and interviews. This research uses primary data obtained directly from the field. Primary data obtained for research is the income statement of CV. Garmindo Mitra Sejahtera in 2022. From the results of this research analysis, it is concluded that with the implementation of zakat paid to BAZNAS or LAZ or other institutions that have been established and authorized by the government can be used as a deduction for taxable income so as to minimize the Company's payable income tax burden. CV. Garmindo Mitra Sejahtera before the implementation of zakat, the amount of income tax payable amounted to Rp. 2,139,175,727 and profit after applying the implementation of zakat on corporate income tax payable amounted to Rp. 2,085,696,334. Before applying zakat, the payable income tax burden of CV. Garmindo in the 2022 period is Rp. 235,309,329 while after implementing zakat it is Rp. 229,426,596. From the comparison of these calculations, a difference of Rp. 5,882,733 is obtained. This is able to reduce the cost of payable taxes paid.
Peran E-Filing Dalam Pelaporan Wajib Pajak Tahunan Rahman, Nesy Aida; Furqon, Imahda Khoiri
Jurnal Perpajakan dan Keuangan Publik Vol 3, No 1 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i1.30569

Abstract

Direktorat Jenderal Pajak memberikan kemudahan bagi Wajib Pajak untuk melaporkan kewajiban perpajakannya sehingga tidak perlu datang secara langsung ke Kantor Pelayanan Pajak. Teknologi elektronik ini sangat mempermudah pengelolaan database bagi petugas Pajak. Dengan menerapkan e-filing, sebagai suatu langkah yang diharapkan mampu memberikan layanan prima terhadap masyarakat sehingga dapat meningkatkan kepuasan wajib pajak sekaligus dengan penerapan e-filing diharapkan dapat memberikan kepuasaan kepada masyarakat. Penelitian ini bertujuan untuk menilai pemanfaatan e-Filing untuk pelaporan pajak dan mengukur kepuasan wajib pajak terhadap metode ini. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk menyelidiki penerapan e-Filing sebagai sarana baru penyampaian SPT, serta untuk mengetahui tingkat kepuasan terkait penggunaannya.
Analisis Kepatuhan Wajib Pajak Orang Pribadi Pengusaha Tertentu Dalam Pajak Penghasilan (Studi Kualitatif Pada Pelaku Thrift Shop) Desty Ayu, Nanda; Furqon, Imahda Khoiri
Jurnal Perpajakan dan Keuangan Publik Vol 2, No 2 (2023): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v2i2.30251

Abstract

Pajak Penghasilan menjadi salah satu sumber pendapatan utama bagi pemerintah dalam menjalankan berbagai program pembangunan dan pelayanan kepada masyarakat. Artikel ini bertujuan untuk menggali pemahaman yang lebih mendalam tentang faktor-faktor yang mempengaruhi kepatuhan WP OP yang merupakan pengusaha thrift shop dalam membayar pajak, dan juga mengetahui upaya-upaya yang dapat dilakukan untuk meningkatkan kepatuhan pembayaran pajak pada usaha thrift shop. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kualitatif dengan menggunakan pendekatan studi kepustakaan. Faktor-faktor yang mempengaruhi seseorang dalam membayar pajak meliputi pengetahuan perpajakan, kualitas pelayanan, sistem perpajakan, sanksi perpajakan, dan kesadaran wajib pajak itu sendiri. Adapun upaya yang dapat dilakukan untuk meningkatkan kepatuhan pembayaran pajak pada usaha thrift shop meliputi strategi bangga bayar pajak, pendampingan, penurunan tarif pajak, sosialisasi pajak, dan juga modernisasi sistem administrasi perpajakan. Dapat disimpulkan bahwa pajak merupakan pendapatan paling tinggi untuk negara. Salah satu bentuk penerimaan pajak yaitu dari sektor bisnis yang kini juga memiliki jumlah yang tidak sedikit. Sektor bisnis tersebut salah satunya adalah thrift shop. Meskipun sektor bisnis di Indonesia mengalami peningkatan, namun kepatuhan dalam membayar pajak masih tergolong rendah yang disebabkan oleh kurangnya kesadaran pelaku usaha serta didukungnya beberapa faktor. Maka dari itu perlu dilakukan strategi yang dapat meningkatkan kesadaran pelaku usaha dalam membayar pajak.
Penggunaan GPN Sebagai Metode Pemungutan PPH Pada Pelaku Usaha E-Commerce Maulaa, Vida Nikmal; Furqon, Imahda Khoiri
Jurnal Perpajakan dan Keuangan Publik Vol 2, No 1 (2023): Perpajakan dan Keuangan Publik 2
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v2i1.30219

Abstract

Perkembangan teknologi yang pesat membawa dampak terhadap perubahan pola pikir dan perilaku serta bermacam kegiatan yang ada di lingkungannya. Revolusi industri 4.0 memberikan akibat yang besar di era globalisasi ini, terpenting kemajuan terhadap teknologi dan pertumbuhan ekonomi di Indonesia yang mana dalam hal ini perdagangan dapat diselenggarakan melalui media elektronik. Kemajuan bisnis tidak diimbangi dengan kemajuan hukum yang setara. Dimana pemerintah mengalami kesulitan mengenai masalah pajak penghasilan dari e-commerce. Untuk mengoptimalkan pemungutan pajak penghasilan, Dirjen Pajak berkolaborasi dengan Bank Indonesia untuk mengintegrasikan sistem pembayaran GPN. GPN diharapkan mampu mencatat dan menyimpan seluruh transaksi yang telah dilakukan pengusaha melalui media elektronik untuk memudahkan pemerintah dalam mengetahui kesanggupan pengusaha menjadi wajib pajak. Penelitian ini menggunakan teknik kepustakaan dalam pengumpulan data, teknik ini dengan memahami dan menganalisa permasalahan dengan beberapa jurnal, buku, dan majalah sebagai referensi yang digunakan. Penelitian ini menyimpulkan untuk mengetahui banyaknya pemungutan pajak penghasilan pada pelaku usaha e-commerce , jika tidak adanya kolaborasi atau peraturan lainnya maka penggunaan PPh untuk optimalisasi tidak akan berhasil.
PENGARUH PENDIDIKAN, TENAGA KERJA, DAN KETIMPANGAN DISTRIBUSI PENDAPATAN TERHADAP KEMISKINAN DI INDONESIA PADA TAHUN 2021 Umam, Khotibul; Furqon, Imahda Khoiri
SOSEBI: Jurnal Penelitian Mahasiswa Ilmu Sosial Ekonomi dan Bisnis Islam Vol 4 No 1 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/sosebi.v4i1.9410

Abstract

Abstrak: Tujuan dari penelitian ini adalah untuk mengetahui bagaimana tingkat kemiskinan Indonesia dipengaruhi oleh ketimpangan tenaga kerja, pendidikan, dan distribusi pendapatan pada tahun 2021. Data yang digunakan adalah data dari Badan Pusat Statistik (BPS) yang mencakup 34 provinsi di Indonesia. Dengan menggunakan perangkat lunak Eviews 12, teknik analisis yang digunakan adalah Regresi Linier Berganda dengan menggunakan model Kuadrat Terkecil. Temuan menunjukkan bahwa tenaga kerja memiliki dampak positif dan signifikan terhadap kemiskinan, sedangkan pendidikan memiliki dampak negatif dan besar. Namun, dampak ketimpangan distribusi pendapatan terhadap kemiskinan hanya sedikit. Secara keseluruhan, kemiskinan sangat dipengaruhi oleh ketiga faktor tersebut. Kata Kunci: Kemiskinan; Pendidikan; Tenaga kerja; Ketimpangan; Indonesia. Abstract: The purpose of this study is to determine how Indonesia's poverty rate is affected by inequality in labor, education, and income distribution in 2021. The data used is data from the Central Bureau of Statistics (BPS) covering 34 provinces in Indonesia. Using Eviews 12 software, the analysis technique used is Multiple Linear Regression using the Least Squares model. The findings show that labor has a positive and significant impact on poverty, while education has a negative and large impact. However, the impact of income distribution inequality on poverty is only slight. Overall, poverty is strongly influenced by all three factors. Keywords: Poverty; Education; Labor; Inequality; Indonesia.
PERAN SISTEM INFORMASI PELAYANAN PEMBAYARAN PAJAK DALAM MENINGKATKAN EFEKTIVITAS WAJIB PAJAK wafa, m azimul; Wafa, Mohammad Azimul; Furqon, Imahda Khoiri
"LAWSUIT" Jurnal Perpajakan Vol. 3 No. 2 (2024)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/lawsuit.v3i2.9827

Abstract

Tax information systems, such as e-Filing and e-Billing, are important innovations in modernizing tax administration in Indonesia. This study aims to analyze the role of these systems in improving taxpayer compliance. The method used is descriptive qualitative with a case study approach, using secondary data from official reports and scientific publications. The results show that e-Filing makes it easier to report tax returns online, reduces administrative errors, and speeds up the reporting process. Meanwhile, e-Billing facilitates electronic tax payments, increases efficiency, and ensures the accuracy of transaction data. Nevertheless, the implementation of these systems faces challenges such as low digital literacy, technical constraints, and access gaps in remote areas. These factors hinder equitable adoption, especially among MSMEs and rural communities. This study concludes that e-Filing and e-Billing systems contribute significantly to improving taxpayer compliance, provided that these challenges can be overcome through digital education, infrastructure improvements, and technical support. Thus, these systems not only support the achievement of tax revenue targets, but also increase taxpayers' confidence in the transparency and accountability of tax services in Indonesia.
PENGARUH TINGKAT PENGANGGURAN, PERTUMBUHAN PENDUDUK, DAN IPM TERHADAP TINGKAT KEMISKINAN DI PROVINSI JAWA TENGAH Dana Putra, Marshell Bahreiza; Furqon, Imahda Khoiri
Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika Vol. 4 No. 2 (2024): Jurnal Bayesian : Jurnal Ilmiah Statistika dan Ekonometrika
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bay.v4i2.80

Abstract

One of the socioeconomic problems that every region is responsible for is poverty. Poverty is a social problem that has existed for a long time and is difficult to eradicate until now. So what can affect poverty and how to influence it. The majority of developing countries, including Indonesia, experience poverty. This research is quantitative research, with data analysis techniques, namely multiple linear regression analysis. The data used in this study are secondary data sourced from bps. The results showed that the unemployment rate has a negative effect on poverty, population growth has a negative effect on poverty, and HDI has a negative effect on poverty. Simultaneously, the three variables have no effect and are not significant on poverty
Carbon Tax Transformation Strategy in Sustainable Economic Development towards Green Economy in Indonesia Halizah, Aulia; Furqon, Imahda Khoiri
Jurnal Lemhannas RI Vol 12 No 3 (2024)
Publisher : Lembaga Ketahanan Nasional Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55960/jlri.v12i3.951

Abstract

Purpose: This study aims to analyze Indonesia's carbon tax policy in supporting the transformation to a sustainable green economy. The study focuses on reducing carbon emissions as well as increasing state revenue as strategic aspects of carbon tax implementation. Study Design/Methodology/Approach: This research uses a descriptive qualitative approach with a literature study method. Secondary data was obtained from relevant books, journals, news, and websites. Analysis was conducted using the Miles and Huberman method, which includes data collection, data reduction, data presentation, and conclusion drawing. Findings: The results show that carbon tax has the potential to be an effective instrument in supporting green economy transformation by reducing carbon emissions and increasing state revenue. However, this policy faces challenges, such as public resistance, political barriers, and its impact on certain economic sectors. Therefore, strong regulations and supporting policies are needed to ensure effective implementation. Originality/Value: This research contributes to understanding carbon tax policy as a sustainability instrument in Indonesia. Practical implications include the need for a phased and inclusive approach to ensure policy effectiveness and sustainability. Further research can be conducted to explore the impact of carbon tax on strategic economic sectors to ensure optimal implementation.
UPAYA PEMERINTAH DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK Amrina, Eka; Furqon, Imahda Khoiri
JURNAL PERPAJAKAN Vol 5 No 1 (2023): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v5i1.4023

Abstract

Tax is one of the sources of state revenue that is used for government spending. The government has been trying to increase tax revenue. Tax revenue can be increased if the taxpayer has compliance in fulfilling tax obligations. The purpose of this paper is to find out how the government's efforts to improve taxpayer compliance. This research is a qualitative research and uses descriptive analysis method, as well as a data collection system using library research. The results show that the government's efforts to improve taxpayer compliance include issuing and sending warning letters, filing appeals, submitting tax bills, stimulating tax awareness society, improving the quality of tax service offices, helping taxpayers to fulfill tax administration obligations, tax socialization so as to provide comprehensive understanding to taxpayers understanding of their rights and obligations, simplifying the existing tax system, and conducting audits to assess the tax payable.
MEMBANGUN KESADARAN DALAM KEPATUHAN MASYARAKAT UNTUK MEMBAYAR PAJAK Amalia, Eka Wadzilah; Furqon, Imahda Khoiri
JURNAL PERPAJAKAN Vol 5 No 2 (2023): JURNAL PERPAJAKAN
Publisher : Universitas Pembangunan Panca Budi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54248/jurnalperpajakan.v5i2.4031

Abstract

Taxes are folk fees to the state based on the law, so that it can be forced, by not getting a direct report. Taxes are collected based on legal norms to cover the production costs of collective goods and services to achieve general well-being. Rejection to pay, avoidance, or resistance to taxes in general include legal violations. Tax is one of the sources of government funds to carry out development, both the central government and regional government. If someone has fulfilled the subjective requirements and objective requirements, then it must pay taxes. In the Tax Act has been explained, if someone intentionally does not pay taxes that should be paid, then the threat of administrative sanctions and penalties criminal.
Co-Authors Amalia, Eka Wadzilah Amrina, Eka Barokah, Neki Dana Putra, Marshell Bahreiza DESTY AYU, NANDA Fadillah, Febriana Eka Faturrokhman, Muhammad Luki Fithri, Nadiah Khalishah Fitri Kurniawati Habib, M. Khusnul Halizah, Aulia Hayati, Farkhatul Khotibul Umam Malik, Yusuf Maulana Maulaa, Vida Nikmal Mawaranty, Tiara Dyah Sekar Nabila, Nur Nurmulia, Rahmi Rahman, Nesy Aida Rizqi, M. Irfan Sukma, Cinta Amalia wafa, m azimul Wafa, Mohammad Azimul Yuliana, Nia