Article Per Year (5 Year)
p-Index From 2020 - 2025
1.182
P-Index
This Author published in this journals
All Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Pengabdian Masyarakat (ABDIRA) ProBisnis : Jurnal Manajemen JAB (Jurnal Akuntansi dan Bisnis) Journal of Artificial Intelligence and Digital Business Jurnal Ekonomi dan Kewirausahaan West Science West Science Accounting and Finance Jurnal Audit, Pajak, Akuntansi Publik
Arum, Mega
Unknown Affiliation
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
Penerapan Good Corporate Governance dan Pengaruhnya Terhadap Nilai Perusahaan Nurhayadi, Willy; Abdurrohman, Abdurrohman; Ningsih, Restia; Sucihati, Sucihati; Arum, Mega
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (683.257 KB) | DOI: 10.36418/syntax-literate.v6i11.4569

Abstract

Penelitian ini bertujuan untuk mengetahui penerapan good corporate governance yang diproksikan dengan kepemilikan institusional, kepemilikan manajerial dan komisaris independen dan pengaruhnya terhadap nilai perusahaan yang diproksikan dengan Price to Book Value (PBV) yang secara parsial dan simultan. Terdapat lima prinsip utama dalam penerapan Good Corporate Governance (GCG) di Indonesia yaitu transparansi (keterbukaan informasi), akuntabilitas, tanggung jawab, independensi, dan keadilan. Penelitian ini menggunakan metode kuantitatif dengan objek penelitian adalah perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2014-2018. Jumlah sampel diambil 14 perusahaan dengan teknik purposive sampling. Analisis data menggunakan metode regresi linier berganda diolah dengan SPSS versi 20.00. Hasil pengujian hipotesis 1, kepemilikan institusional secara parsial terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2014-2018 yang ditunjukkan dengan nilai t hitung (3,923) > t tabel (1,995) dan uji sig t. (0,009) < 0,05. Hasil pengujian hipotesis 2, secara parsial kepemilikan manajerial tidak berpengaruh terhadap nilai perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2014-2018 karena nilai t hitung (0,078) < t tabel (1,995) dan uji sig t (0,938) > 0,05. Hasil pengujian hipotesis 3, secara parsial komisaris independen terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2014-2018 yang ditunjukkan dengan nilai t hitung (4,369) > t tabel (1,995) dan uji sig t (0,000) < 0,05. Hasil pengujian hipotesis 4, kepemilikan institusional, kepemilikan manajerial dan komisaris independen secara simultan terbukti berpengaruh signifikan terhadap nilai perusahaan food and beverages yang terdaftar di Bursa Efek Indonesia periode 2014-2018 ditunjukkan dengan nilai F hitung (7,242) > F tabel (2,74) dan signifikansi uji F (0,000) < (0,05).
Analysis of the Effectiveness and Contribution of Land and Building Tax, and Land and Building Acquisition, Duty on Local Revenue in the City of Bandung Before and During the Covid-19 Pandemic Risdiana, Seviani; Suratminingsih, Suratminingsih; Evianti, Dessy; Arum, Mega
Maksi Vol 2 No 1 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

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

Abstract

This study aims to determine the effectiveness level of the Land and Building Tax (PBB) and Land and Building Acquisition Fee revenues (BPHTB), as well as the contribution of PBB to the Local Revenue (PAD). With the enactment of Law No. 28 of 2009 on Local Taxes and Regional Levies, the authority for collecting Local Taxes is fully implemented by the Regional Government. As a result, PBB and BPHTB, which were previously classified as Central Taxes, have now become Local Taxes. This study utilizes a quantitative research method with a descriptive research approach. The findings indicate that the PBB of revenues in the City of Bandung over the past four years from 2018 to 2021 showed an initial increase followed by a decline, resulting in varying criteria. Similarly, the PBB of the Land and Building Acquisition Fee revenues in the City of Bandung during the same period exhibited a decreasing trend, leading to a decrease in the effectiveness level from "sufficiently effective" to "ineffective". Furthermore, the PAD in the City of Bandung experienced a decline from 2018 to 2019, followed by an increase from 2019 to 2020, and a significant decrease from 2020 to 2021. DOI: https://doi.org/10.32897/ajib.2023.2.1.2828
Pelatihan Pemahaman dan Perhitungan Pajak Bumi dan Bangunan bagi Warga Desa Kubil Hindayani, Novia; Arum, Mega
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 3 (2025): Abdira, Juli
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i3.745

Abstract

This community service program aims to enhance public understanding and compliance regarding Property Tax (Pajak Bumi dan Bangunan/PBB) in Kp. Kubil, Cipocok Jaya, Serang City. Low awareness in rural areas often leads to miscalculations, late payments, and reduced local revenue. The program was implemented through interactive educational sessions, practical workshops on Property Tax calculation using real-life cases, and consultation sessions to address residents’ specific concerns. The main objective was to equip participants with knowledge about the tax’s role in regional development, proper payment procedures, and how to interpret the Tax Due Notification Letter (SPPT). The results show improved understanding of Property Tax, increased awareness, and greater ability to calculate tax independently. This initiative is expected to improve compliance and local revenue from Property Tax (PBB), ultimately supporting infrastructure development and enhancing public welfare at the village level.
Mapping of Tax Avoidance Behavioral Patterns in The Digital Business Environment (Implications for Tax Regulations and Financial Risk Management) Arum, Mega; Kurniawan , Hendra
ProBisnis : Jurnal Manajemen Vol. 16 No. 3 (2025): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

The development of digital technology has significantly affected the business landscape, including in terms of taxation. In the context of digital business, the phenomenon of tax avoidance has become a major concern. This study aims to understand the pattern of tax avoidance behavior in the digital business environment and analyze its implications for tax regulations and financial risk management. The research method used involves literature analysis to identify common patterns of tax avoidance behavior in digital businesses. The results of the analysis show that digital businesses often take advantage of loopholes in tax regulations to reduce their tax obligations, either through transfer pricing, entity location determination, or profit shifting practices. The implications of this behavior are very complex, including challenges in enforcing relevant tax regulations and managing financial risks for affected countries. This study also highlights the importance of cross-border cooperation in addressing the tax challenges faced by digital businesses. While international tax regulations have evolved to accommodate the changing business environment, there is still a need for further reform to address increasingly complex tax avoidance practices. This study proposes several policy recommendations, including increasing cooperation between countries in the exchange of tax information, the use of technology to detect and prevent tax avoidance, and updating tax regulations that are more adaptive to the development of digital businesses. Thus, this study contributes to a better understanding of the dynamics of tax avoidance in the context of digital business and provides useful insights for policy makers, practitioners and academics in addressing this challenge.
Pengaruh Literasi Pajak dan Digitalisasi Terhadap Kepatuhan Wajib Pajak UMKM: Studi Kasus UMKM di Kabupaten Tangerang Hindayani, Novia; Arum, Mega
JAB (Jurnal Akuntansi & Bisnis) Vol 11, No 01 (2025): Edisi Juni 2025
Publisher : JAB (Jurnal Akuntansi & Bisnis)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47686/jab.v11i01.791

Abstract

Digitalization has transformed tax administration by enhancing the ability to collect, process, and monitor tax information more quickly and accurately. Indonesia has also adopted tax digitalization. The Indonesian government, through the Directorate General of Taxes (DGT), has begun implementing a more digital tax system to help Micro, Small, and Medium Enterprises (MSMEs) comply with their tax obligations more easily. This study aims to analyze the influence of tax literacy and digitalization on MSME taxpayer compliance. Data were collected through a survey of 99 respondents consisting of MSME actors across various business sectors. Descriptive analysis shows that most respondents are aged between 26–35 years (56.6%), with the majority being female (58.6%). The culinary sector dominates with a contribution of 38.4%. Validity tests indicate that all items within the variables of tax literacy, digitalization, and taxpayer compliance are valid, with Pearson Correlation values exceeding 0.1975. Reliability testing also shows strong results, with Cronbach’s alpha values above 0.70. Multiple linear regression analysis was used to examine the effect of tax literacy and digitalization on taxpayer compliance. The results show that both variables have a positive and significant impact on taxpayer compliance. Tax literacy has a regression coefficient of 0.462 (p < 0.05), while digitalization has a coefficient of 0.192 (p < 0.05). The coefficient of determination (R²) of 0.769 indicates that 76.9% of the variation in taxpayer compliance can be explained by tax literacy and digitalization, with the remaining 23.1% explained by other variables outside the scope of this study. The F-test results confirm that tax literacy and digitalization simultaneously have a significant influence on taxpayer compliance (p < 0.05). This study highlights the importance of enhancing tax literacy and embracing digitalization as strategic measures to improve MSME taxpayer compliance.
Analysis of Accountants' Perceptions of the Use of Cloud Accounting in Improving the Accuracy and Efficiency of Financial Statements Arum, Mega; Kardi, Kardi; Triatmaja, Muhammad Fithrayudi; Hapsari, Nesti; Sudarmanto, Eko
West Science Accounting and Finance Vol. 3 No. 02 (2025): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v3i02.2073

Abstract

This study investigates accountants’ perceptions of the use of cloud accounting in enhancing the accuracy and efficiency of financial statements. Utilizing a quantitative research design, data were collected from 120 accountants through a structured questionnaire using a 5-point Likert scale. The data were analyzed using SPSS version 25, employing descriptive statistics, validity and reliability tests, correlation analysis, and linear regression. The results indicate that cloud accounting is perceived to significantly improve both the accuracy and efficiency of financial reporting. High correlation values and strong regression results support the positive relationship between cloud accounting usage and financial reporting quality. These findings highlight the strategic importance of cloud-based systems in modern accounting practices and support the adoption of cloud technology to improve organizational performance and transparency.
Studi Bibliometrik tentang Pajak Hijau dan Dampaknya terhadap Perilaku Korporat serta Reformasi Kebijakan Judijanto, Loso; Arum, Mega; Denardo, Denardo; Nurhayadi, Willy; Mahdi, Fadilla Muhammad
Jurnal Ekonomi dan Kewirausahaan West Science Vol 3 No 03 (2025): Jurnal Ekonomi dan Kewirausahaan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jekws.v3i03.2478

Abstract

Pajak hijau telah menjadi instrumen kebijakan fiskal yang semakin relevan dalam merespons krisis lingkungan global dan mendorong transisi menuju ekonomi berkelanjutan. Studi ini bertujuan untuk memetakan perkembangan literatur ilmiah terkait pajak hijau, dengan fokus pada dampaknya terhadap perilaku korporat dan arah reformasi kebijakan fiskal. Menggunakan metode bibliometrik berbasis data dari basis data Scopus (2000–2025), analisis dilakukan dengan bantuan perangkat lunak VOSviewer untuk mengidentifikasi tren kata kunci, jaringan kolaborasi penulis, serta kontribusi negara dalam bidang ini. Hasil penelitian menunjukkan bahwa topik seperti taxation, climate change, dan sustainable development merupakan pusat kepadatan literatur, sementara tema seperti green innovation dan carbon pricing mengalami peningkatan perhatian dalam beberapa tahun terakhir. Analisis co-authorship dan country collaboration mengungkap adanya fragmentasi geografis dalam produksi pengetahuan, dengan dominasi peneliti dari China, Amerika Serikat, dan Inggris. Studi ini menyimpulkan bahwa meskipun riset tentang pajak hijau berkembang pesat, integrasi lintas disiplin dan kolaborasi global masih perlu diperkuat. Temuan ini memberikan implikasi strategis bagi pembuat kebijakan dan akademisi, khususnya di negara berkembang seperti Indonesia, untuk merancang kebijakan pajak lingkungan yang responsif, berbasis bukti, dan inklusif terhadap pelaku usaha.
Dampak Implementasi Coretax System dalam Praktik Akuntansi Pajak dan Kepatuhan PPN di Indonesia Arum, Mega; Lamsah, Lamsah; Fitrianingsih, Dwi
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3400

Abstract

Penelitian ini bertujuan untuk mengeksplorasi secara mendalam bagaimana penerapan Coretax System memengaruhi praktik akuntansi pajak serta tingkat kepatuhan Pajak Pertambahan Nilai (PPN) di Indonesia. Sistem Coretax, yang mulai diterapkan secara bertahap sejak 2025, merupakan bagian dari agenda besar reformasi digital Direktorat Jenderal Pajak (DJP) dalam rangka meningkatkan transparansi, efisiensi, dan kualitas administrasi perpajakan nasional. Penelitian menggunakan pendekatan kualitatif deskriptif melalui studi pustaka yang mencakup literatur akademik, regulasi perpajakan, laporan resmi pemerintah, serta berbagai publikasi relevan mengenai digitalisasi sistem perpajakan.Temuan awal menunjukkan adanya pergeseran signifikan dari proses administrasi yang sebelumnya banyak dilakukan secara manual menuju sistem digital yang lebih terpadu. Coretax dinilai mampu meningkatkan akurasi pencatatan transaksi, melakukan validasi otomatis terhadap Pajak Masukan dan Pajak Keluaran, serta meminimalkan potensi kesalahan administratif. Integrasi data juga berpotensi memperkuat pengawasan kepatuhan wajib pajak secara real-time. Namun demikian, implementasi Coretax tidak terlepas dari berbagai tantangan. Beberapa kendala yang teridentifikasi meliputi meningkatnya biaya kepatuhan bagi sebagian wajib pajak, keterbatasan literasi digital terutama pada pelaku UMKM, serta potensi gangguan teknis pada fase awal penerapan sistem. Selain itu, kesiapan infrastruktur digital di berbagai daerah turut menentukan efektivitas pelaksanaan kebijakan ini. Keberhasilan Coretax sangat bergantung pada dukungan regulasi yang adaptif, sosialisasi yang berkelanjutan, serta pendampingan intensif kepada wajib pajak. Penelitian ini diharapkan dapat memperkaya literatur mengenai digitalisasi perpajakan sekaligus memberikan rekomendasi praktis bagi pemangku kepentingan dan pelaku usaha dalam menyikapi transformasi sistem perpajakan nasional.
Co-Authors Abdurrohman, Abdurrohman Denardo, Denardo Evianti, Dessy Fadilla Muhammad Mahdi Fitrianingsih, Dwi Hindayani, Novia Hindayani, Novia Judijanto, Loso Kurniawan , Hendra Lamsah, Lamsah Nesti Hapsari Ningsih, Restia Nurhayadi, Willy Raden Mohamad Herdian Bhakti Risdiana, Seviani Sucihati, Sucihati Sudarmanto, Eko Suratminingsih, Suratminingsih Triatmaja, Muhammad Fithrayudi