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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Economics, Management, Business And Accounting (JEMBA) Jurnal Perpajakan dan Keuangan Publik Jurnal Ekonomi Pembangunan dan Pariwisata Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Furqon, Imahda Khori
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Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH RASIO LIKUIDITAS DAN PROFITABILITAS TERHADAP PENGHINDARAN PAJAK Fatikha, Naeli; Furqon, Imahda Khori
JEMBA Vol 3 No 2 (2023): Journal of Economics, Management, Business and Accounting
Publisher : Fakultas Ekonomi dan Bisnis Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jemba.v3i2.11201

Abstract

Wajib pajak yang melakukan upaya untuk menghindari pembayaran pajak dengan memanfaatkan celah hukum dalam peraturan perpajakan merupakan akibat dari perbedaan kebutuhan antara wajib pajak dengan pemerintah. Tujuan penelitian ini yaitu untuk mengetahui bagaimana rasio likuiditas dan profitabilitas mempengaruhi penghindaran pajak yang terdapat pada laporan keuangan tahunan yang dihasilkan oleh perusahaan Industri barang dan konsumsi subsektor farmasi di Bursa Efek Indonesia periode 2020–2023. Metode penelitian kuantitatif digunakan dalam penelitian ini dengan metode convenience sampling yang digunakan untuk menentukan sampel. Analisis regresi linier berganda merupakan metode analisis data yang digunakan dalam penelitian ini dengan bantuan program aplikasi SPSS versi 29. Temuan penelitian menunjukkan bahwa penghindaran pajak tidak dipengaruhi oleh rasio likuiditas. Namun, rasio profitabilitas mempengaruhi penghindaran pajak.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Membayar Pajak UMKM di Kabupaten Pekalongan Lutfiyanah; Furqon, Imahda Khori
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (526.213 KB) | DOI: 10.32670/fairvalue.v3i2.271

Abstract

This research has aimed to analyze the influence of good perception in the effectiveness of tax system, knowledge and comprehension about tax’ s obligation, and the trust of law system andadministration about loyalty in the UMKM tax payment in Pekalongan Regency. The population inthis research is UMKM tax obligatory in the category of an individual which has free traderegistered in tax office. Sampling methode in this research with accidental sampling there are 100respondent. The results of this research shows that the good perception of the effectiveness of taxsystem, knowledge and comprehension about tax’ s obligation partially influenced in the loyalty ofUMKM tax payment in Pekalongan Regency, while the level of trust in law system andadministration has no influence partially to the loyalty of UMKM tax payment in PekalonganRegency. The tax office to intensively socialize the government rule No. 46/2013 to the societyespecially the owner of UMKM to encourage the owner of UMKM to pay their tax
Kunjungan Wisatawan Domestik Jawa Tengah 2021: Peran Akomodasi, Daya Tarik Wisata, dan Transportasi Rahma, Laila Fitria Nur; Furqon, Imahda Khori
JEPP : Jurnal Ekonomi Pembangunan Dan Pariwisata Vol. 4 No. 2 (2024): Oktober 2024
Publisher : Fakultas Ekonomi Dan Bisnis Universitas Palangka Raya (UPR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/jepp.v4i2.14060

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh jumlah akomodasi, daya tarik wisata, dan ketersediaan transportasi terhadap jumlah kunjungan wisatawan domestik di Provinsi Jawa Tengah pada tahun 2021. Pariwisata merupakan sektor penting di Indonesia, termasuk Jawa Tengah, namun pandemi COVID-19 telah menyebabkan penurunan tajam jumlah wisatawan. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder dari Badan Pusat Statistik Provinsi Jawa Tengah dan Dinas Kepemudaan, Olahraga, dan Pariwisata. Sampel penelitian terdiri dari 29 kabupaten dan 6 kota di Jawa Tengah. Temuan menunjukkan bahwa di antara variabel yang diteliti, hanya variabel jumlah akomodasi (X1) yang memiliki pengaruh positif dan signifikan terhadap jumlah kunjungan wisatawan domestik di Jawa Tengah pada tahun 2021. Sedangkan daya tarik wisata (X2) dan transportasi (X3) tidak berpengaruh signifikan. Dalam rangka meningkatkan jumlah wisatawan, perlu adanya upaya untuk meningkatkan faktor-faktor yang tidak berpengaruh signifikan. Misalnya meningkatkan daya tarik wisata dengan mengembangkan program promosi yang menarik, meningkatkan sarana dan prasarana, serta kualitas pelayanan di sektor pariwisata. Penelitian ini mengimplikasikan bahwa pengembangan sektor pariwisata di Jawa Tengah perlu berfokus pada peningkatan kualitas dan kuantitas akomodasi wisata.
Studi Literatur tentang Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Pembayaran PBB (Pajak Bumi Bangunan) Ivon, Ivon; Furqon, Imahda Khori
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 1 (2025): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v4i1.41355

Abstract

This study aims to examine the influence of income, tax sanctions, and tax knowledge on taxpayer compliance in the payment of Land and Building Tax (PBB) through a literature review approach. Taxpayer compliance in paying PBB is a crucial factor in supporting state revenue and regional development. The low level of compliance in Indonesia has led to suboptimal tax revenues. By reviewing various previous studies, this research finds that taxpayer income has a positive effect on compliance—higher income levels tend to correlate with greater compliance. Tax sanctions, although intended to serve as a deterrent, show no significant effect. Meanwhile, tax knowledge emerges as a key factor, with better-informed taxpayers demonstrating higher levels of compliance. The study concludes that these three variables have a complex and interrelated influence on compliance behavior. To enhance taxpayer compliance, it is recommended that tax authorities intensify education and outreach efforts while also enforcing tax sanctions more consistently and effectively.
Juridical and Fiscal Analysis of Carbon Tax as an Emission Control Instrument in the Indonesian Tax Financial System furqon, imahda khori; Nasikhah, Minkhatun
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

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

Abstract

This study aims to analyze the juridical and fiscal aspects of the implementation of carbon tax as an instrument of emission control in Indonesia's taxation system. The carbon tax is regulated in Law No. 7 of 2021 on Harmonization of Tax Regulations (HPP Law), which marks a shift in the function of taxes from being a means of state revenue to an instrument of sustainable development. This research uses a normative juridical method with a qualitative approach to examine the legal basis, fiscal impact, and policy effectiveness on changes in business financial behavior. Although there have been many studies on the environmental and economic aspects of carbon tax, there are still few studies that comprehensively discuss the integration of juridical and fiscal aspects in the context of the national taxation system. The results show that carbon tax has strong constitutional legitimacy and is able to encourage corporate managerial transformation, but its implementation is faced with various challenges such as adaptation inequality between large companies and MSMEs, limited emission reporting, and immature technical regulations. Policy harmonization, capacity building, and fiscal incentives are needed for the carbon tax to be implemented fairly and effectively.
Co-Authors Fatikha, Naeli Ivon, Ivon Lutfiyanah Nasikhah, Minkhatun Rahma, Laila Fitria Nur