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All Journal Owner : Riset dan Jurnal Akuntansi Amnesty: Jurnal Riset Perpajakan Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Accounting and Finance Studies Melati: Jurnal Media Komunikasi Ilmu Ekonomi Abadi: Jurnal Ahmad Dahlan Mengabdi
Sulistyowati, Rina
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

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Urgensi Penerapan Carbon Tax Sebagai Upaya Mitigasi Perubahan Iklim Untuk Meningkatkan Sustainable Economic Growth Sulistyowati, Rina; Tri Winarsih; Mistri Ani; Rachmad Bayu Kurniawan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 2 (2025): Artikel Riset April 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i2.2564

Abstract

The increase in carbon emissions from year to year has an impact on climate change in the world, especially in Indonesia, therefore the government has stipulated Law No. 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP), in Article 17 Chapter IX of the Law on HPP concerning carbon tax. The article explains that the Indonesian Government will impose a carbon tax on every carbon emission produced from both production and consumption activities. The implementation of carbon must be balanced in order to provide benefits for all parties in order to achieve economic and environmental balance. With the implementation of a carbon tax, it is hoped that it can reduce the risk of climate change that is currently occurring and can increase sustainable economic growth. This study uses a descriptive qualitative approach, with data collection techniques using interviews and documentation. While the data analysis technique uses interactive analysis with three steps including data reduction, data presentation, and drawing conclusions. The results of the study indicate that the implementation of carbon tax will be able to reduce carbon emissions that can reduce climate change, in accordance with the government's target of reducing greenhouse gas emissions by 29% with its own capabilities and 41% with international support by 2030. In addition, carbon tax also has the potential to encourage sustainable economic growth, by instilling awareness in society by creating a culture and habits for each individual, especially business actors, to transition to environmentally friendly activities, such as creating new product innovations, prioritizing the use of environmentally friendly products, and carrying out activities that minimally produce carbon gas emissions, thus leading to the realization of sustainable economic development.
Pencegahan Penggelapan Pajak Melalui Peningkatan Religiusitas, Penanggulangan Machiavellianism Dan Transformasi Digital : Studi Berdasarkan Perspektif Gender Nataliawati, Rita; Sulistyowati, Rina; Prananda , Azhira; Afifah, Ulul
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1930

Abstract

Lack of awareness of taxpayers and an attitude that does not care about the importance of the role of taxes can give rise to attitudes of tax avoidance which can enable fraudulent practices to occur in the tax system. In practice, the revenue obtained by the state from taxes is often irregular or diverted by irresponsible individuals, one of which is tax evasion. This research tests whether Religiosity, Overcoming Machiavellianism and Digital Transformation have an effect on tax evasion which is moderated by gender. The author uses a positive accounting approach which is built on assumptions and social reality including human behavior. This research is a quantitative research that uses primary data obtained through distributing questionnaires in the form of questions for the variables religiosity, digital transformation Machiavellianism using a Likert scale and tax evasion. Gender variable uses a dummy. The population of this study was 80 employees of KPP Pratama Lamongan. Sample selection was carried out using a purposive sampling technique, namely selecting samples based on criteria. Data analysis in this study used the structural equation modeling partial least squares (SEM-PLS) technique as an alternative method for the covariance based structural equation model (CB-SEM), with the help of the WarpPLS version 3.0 application. The research results obtained are that religiosity and digital transformation have an effect, Machiavellianism has no effect on tax evasion, Gender moderates the effect of increasing Religiosity and Overcoming Machiavellianism and Gender does not moderate Digital Transformation on preventing tax evasion
Co-Authors Adianita, Happy Afifah, Ulul Agustino, Muhammad Rizqi Amalia Ramadhani, Mesra Anggapratama , Reza Arfamaini, Revi El Zikri Diaz Nur Widarta, Habibburrahman Fadilla, Esti Nur Firanka, Sofie Shalzabilla Meta Ika Purwanti Indira, Irma Isfadia, Heny Kustaji Meilia, Frizkana Mistri Ani Mugito, Mugito Noor, Fauzian Prananda , Azhira Qosim Rachmad Bayu Kurniawan Rachman, Fikri Nur Rahmawaty Reza Anggapratama Rita Nataliawati Rohmah, Audy Zaelanty Slamet Santoso Tri Winarsih