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All Journal Nominal: Barometer Riset Akuntansi dan Manajemen INFO ARTHA Jurnal Manajemen Keuangan Publik Jurnal Pajak dan Keuangan Negara (PKN) Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Risalah Kebijakan Pertanian dan Lingkungan Jurnal Reksabumi: Journal of Urban , Regional, and, Environmental Planning
Safitra, Dhian Adhetiya
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Agriculture, Biological Sciences & Forestry Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Social Sciences Transportation

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Pendekatan Tunai dan Nontunai Dalam Pengentasan Kemiskinan di Indonesia Odit Mukti Pratomo; Safitra, Dhian Adhetiya
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 5 No 1 (2021): Akuntabilitas Pengelolaan Keuangan Negara
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v5i1.1189

Abstract

Poverty alleviation programs have become a sustainable policy agenda in Indonesia, whether carried out during the Covid-19 pandemic or before. This poverty alleviation program can take the form of cash or in-cash social assistance. The main objective is to increase the purchasing power of low-income families for necessities. With SUSENAS 2016 data, this study found that cash assistance (in the form of the Family Hope Program) and non-cash assistance (in the form of Prosperous Rice) did not consistently affect low-income families consumption. This finding can consider that the objectives or implementation of policies to increase consumption need to evaluated. Keywords: poverty alleviation programs, covid-19 pandemic, power of low-income families, cash assistance, increase consumption
THE ENVIRONMENTAL TAX: PRINCIPLES AND IMPLEMENTATION IN INDONESIA Safitra, Dhian Adhetiya; Hanifah, Afif
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 2 (2021): Jurnal Pajak dan Keuangan Negara Volume II Nomor 2 Tahun 2021
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Covid-19 pandemic and the failure to achieve tax targets over the past 5 years prompted the need to find a new tax base. Environmental tax can be an option for state revenue. This study lists the advantages and challenges of implementing environmental taxes in Indonesia. Apart from that, this research also tries to examine the regulations that might encourage the implementation of environmental taxes in Indonesia. This study finds that the environmental tax applied in Indonesia has not met the criteria generally accepted in the international community.
VALUASI LINGKUNGAN DALAM PENENTUAN POTENSI EKONOMI OBJEK MIKROWISATA DESA TANGGERAN, TONJONG, BREBES, JAWA TENGAH Safitra, Dhian Adhetiya; Suheri, Asep
REKSABUMI Vol 2 No 1 (2023): Januari
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/Reksabumi.v2i1.3020.2023

Abstract

The pandemic causes the need for new jobs. Most workers from rural areas experienced many layoffs due to the significant reduction in employment opportunities. One of the jobs that can be an option to accommodate these workers is the tourism sector. With community-based tourism, local workers can be absorbed by areas with natural tourism potential. The challenge faced by prospective tourist objects is how significant the potential of the tourism object is and how much the tariff will be set. This study aims to find the economic potential of the object of research used by the micro tourism manager in determining the rates or price ranges used in the sale of culinary or other goods/services. This study uses environmental valuation with the Travel Cost Method to calculate several potential economic objects to be used as the basis for investors to invest in research objects. In addition, managers can also use the average willingness to pay (WTP) as the basis for entrance fees, parking, and culinary prices offered. Considering visitors' preferences is a tourist attraction that looks free; the WTP value for the entrance fee is IDR 0. This study concludes that without managing micro-tourism objects, the value is IDR 63.129.290.00 to IDR71.835.382,00, while if it is managed, the potential increases to IDR5.752.023.104,00. The recommended culinary price is no more than IDR12.084,00, while the parking fee can be collected at IDR 1.000,00.
APAKAH FAKTOR SOSIOEKONOMI MEMPENGARUHI KEMAUAN MEMBAYAR RETRIBUSI PELAYANAN SAMPAH? : STUDI KASUS KOTA TANGERANG SELATAN Safitra, Dhian Adhetiya
JURNAL INFO ARTHA Vol 8 No 2 (2024): Edisi November 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i2.3078

Abstract

Population growth differs from the increase in waste generation. A case study conducted in South Tangerang City found that levies can serve as an economic tool to influence behavior and finance waste management. This study identifies the factors that affect residents’ willingness to pay these levies, which local governments can utilize to develop tariff imposition strategies. Using ordinary least squares analysis, the study revealed that income level and housing type (complex or non-complex) significantly impact the willingness to pay. Based on these findings, South Tangerang City can differentiate levy rates between various housing types according to residents' income levels.
PUBLIC SUBSIDIES AND TAX MORALE: EVIDENCE FROM UNIVERSITY STUDENTS Muamarah, Hanik Susilawati; Apriliasari, Vita; Safitra, Dhian Adhetiya; Santoso, Dwi Langgeng
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2713

Abstract

The phenomenon of individuals enjoying direct tax benefits yet exhibiting low compliance intention provides the context for this research. Students at government-affiliated colleges (Perguruan Tinggi Kementerian Lain/ PTKL) are a unique group that benefits from tax-funded education, such as full tuition waivers. However, prior studies indicate that their willingness to underreport income remains high. This study investigates the determinants of tax morale among these students. Employing a quantitative approach, survey data from 1,341 students were analyzed using regression models. The findings indicate that tax awareness, fairness, and gender significantly predict tax morale. It implies that receiving direct benefits from taxpayer money can foster higher tax morale. The Directorate General of Taxes (DGT) should develop tailored tax education programs by highlighting these benefits. Practical recommendations include curricular integration and targeted outreach via campus tax centers and social media. The study’s unique contribution is its focus on students receiving direct tax-funded benefits, in contrast to prior research on self-funded students. It offers novel insights into how perceived personal benefits shape tax morale. Key limitations include the use of non-probabilistic sampling and a focus on a specific student context, limiting the generalizability of the findings.
ESTIMASI WILLINGNESS TO PAY DALAM PENENTUAN BESARAN TARIF RETRIBUSI PELAYANAN SAMPAH DI KOTA TANGERANG SELATAN Safitra, Dhian Adhetiya; Putri, Eka Intan Kumala; Sodikin, Sodikin
RISALAH KEBIJAKAN PERTANIAN DAN LINGKUNGAN Rumusan Kajian Strategis Bidang Pertanian dan Lingkungan Vol 12 No 2 (2025): Agustus
Publisher : Pusat Studi Pembangunan Pertanian dan Pedesaan (PSP3) dan Ilmu Pengelolaan Sumberdaya Alam dan Lingkungan (PSL)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jkebijakan.v12i2.65197

Abstract

Pengelolaan sampah di Indonesia umumnya menjadi tanggung jawab Pemerintah Daerah melalui retribusi. Pada Kota Tangerang Selatan terjadi ketimpangan antara rencana penerimaan dan pengeluaran. Tarif retribusi yang terlalu tinggi dapat menurunkan kepatuhan, sehingga estimasi tarif yang sesuai perlu didasarkan pada konsep willingness to pay. Tujuan penelitian ini adalah untuk mengestimasi willingness to pay atas pengelolaan sampah di Kota Tangerang Selatan dan memberikan perhitungan sederhana atas potensi kenaikan tarif. Metode yang digunakan adalah contingent valuation model dengan lingkup penelitian Kota Tangerang Selatan. Data merupakan data primer yang dikumpulkan dengan convenience sample sebanyak 185 sampel. Berdasarkan hasil pengolahan data diperoleh bahwa rerata willingness to pay masyarakat Kota Tangerang Selatan atas peningkatan manajemen pengelolaan sampah adalah sebesar Rp116.768,- /bulan. Dengan meningkatkan tarif sebesar Rp5.000,- untuk setiap kelas properti, terdapat potensi penerimaan sebesar Rp15.286.684.542,- lebih tinggi dari rencana penerimaan retribusi tahun 2021/2022 sebesar Rp2.750.000.000,-.
Pilihan Layanan Multikanal Wajib Pajak Safitra, Dhian Adhetiya; Muamarah, Hanik Susilawati; Nugroho, Rahadi
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.59070

Abstract

ABSTRACTThe current tax service channel allows taxpayers to access online services. However, online services are not always the taxpayer's choice. This study aims to determine the preferences of the tax service channel selection. Qualitative research was conducted through interviews with 7 (seven) informants. The results show that there are several preference groups for service channels [1] click (online) channel is preferred for basic information search, [2] conversation application for information on procedure/rule changes, and [3] counter for application troubleshooting information. All taxpayers choose the call channel as their last preference.   DJP can optimize the role of the community as a partner in providing tax-related information through community coalition action. The community can be a complement to tax officers in providing correct information about taxes. The channels that can be used are click and counter. However, a gradual tax education mechanism is needed for community members, so that the information they convey is precise and accurate.Keywords: click,call, counter, multichannel, services, taxABSTRAKKanal layanan pajak saat ini, dirancang agar wajib pajak mengakses layanan online. Namun layanan online tidak selalu menjadi pilihan wajib pajak. Penelitian ini bertujuan untuk mengetahui preferensi pemilihan kanal layanan pajak. Penelitian kualitatif dilakukan melalui wawancara kepada 7 (tujuh) informan. Hasil penelitian menunjukkan terdapat beberapa kelompok preferensi kanal layanan yaitu [1] kanal click (online) lebih dipilih untuk pencarian informasi dasar, [2] aplikasi percakapan untuk informasi perubahan prosedur/aturan, dan [3] counter untuk informasi pemecahan masalah aplikasi. Seluruh wajib pajak memilih kanal call sebagai preferensi terakhir.   DJP dapat mengoptimalkan peran komunitas sebagai mitra untuk memberikan informasi terkait pajak melalui community coalition action. Komunitas dapat menjadi pelengkap petugas pajak dalam memberikan informasi yang tepat mengenai pajak. Kanal yang dapat digunakan adalah click dan counter. Namun, perlu mekanisme edukasi pajak secara bertahap terhadap anggota komunitas, agar informasi yang mereka sampaikan tepat dan akurat.Kata Kunci: Click, Call, Counter, Layanan Multikanal, Pajak
Co-Authors Apriliasari, Vita Eka Intan Kumala Putri Hanifah, Afif Muamarah, Hanik Susilawati Odit Mukti Pratomo Rahadi Nugroho, Rahadi Santoso, Dwi Langgeng Sodikin Sodikin Suheri, Asep