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All Journal Bisnis Net : Jurnal Ekonomi dan Bisnis Benefit : Journal of Bussiness, Economics, and Finance RESTITUSI : Jurnal Riset Perpajakan Indonesian Journal of Humanities and Social Sciences
Arfah, Dwi Astuty
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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FAKTOR - FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK PADA MASA PANDEMI (STUDI KASUS UMKM KABUPATEN SOPPENG). Ariaty Arfah, Eka; Arfah, Dwi Astuty
Restitusi : Jurnal Riset Perpajakan Vol. 1 No. 02 (2022): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v1i02.410

Abstract

This study aims to analyze the factors that influence mandatory compliance during the current pandemic for MSMEs in Soppeng Regency. These factors include knowledge of taxation, tax policies, attitudes, tax authorities, and the implementation of a self-assessment system. The research method used is quantitative with primary data, namely distributing 92 questionnaires to taxpayers. The method of data analysis used in this study is multiple linear regression analysis. The results of this study indicate that tax knowledge, tax policies, attitudes, tax authorities and the implementation of a self-assessment system have a positive and significant effect on taxpayer compliance. In the sense that if these factors are applied in an increasing and adequate manner, then taxpayer compliance will also increase towards MSMEs in Soppeng Regency.
PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN ASET PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA Fitriadi, Fitriadi; Arfah, Dwi Astuty
Restitusi : Jurnal Riset Perpajakan Vol. 2 No. 2 (2023): Juni-Desember
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/restitusi.v2i2.678

Abstract

Research aims to determine the effect of tax planning, deferred tax expenses and deferred tax assets on earnings management. This research uses statistical analysis methods. The data collection method used in this research is documentation. The data collection process in this research was carried out by taking financial report data from mining companies listed on the Indonesia Stock Exchange for 2016-2019. The research results found that: Tax planning has a positive and significant effect, profit management in tax planning is carried out with the aim of maximizing profits obtained after calculating taxes. Deferred tax expenses have a positive and insignificant effect, temporary differences due to deferred tax expenses give rise to management discretion in applying principles or assumptions in financial statements. Deferred tax assets have a negative and insignificant effect, the implementation of earnings management through deferred tax assets is considered to cause losses and the financial statements are considered doubtful.
STUDI KUALITATIF TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI MANAJEMEN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH Duryana, Duryana; Andanika, Andanika; Arfah, Dwi Astuty
Bisnis-Net Vol 7, No 2: DESEMBER 2024
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/bn.v7i2.5307

Abstract

This study aims to identify and analyze the factors that influence financial management in Small and Medium Enterprises (SMEs) through a qualitative approach. The focus of this research is to understand how internal and external factors play a role in financial decision-making as well as the management of cash flow, investment, and funding sources in the SME sector. Data were collected through in-depth interviews with owners and managers of SMEs in Makassar, which is one of the cities with significant SME development in Eastern Indonesia. in Eastern Indonesia. The results show that internal factors, such as such as financial literacy, personal financial management habits, organizational structure, and adoption of financial technology, have a major influence on the effectiveness of financial management. In addition, external factors, such as access to financing, macroeconomic conditions, market competition, and government policies also have a substantial impact on the stability of financial management. Government policies also have a substantial impact on the financial stability of SMEs. SMES Based on these findings, it is recommended that financial literacy literacy as well as policy support that facilitates access to financing and use of technology to strengthen SMEs' financial management. This research provides insights for policy makers and SME owners to create more effective and adaptive financial management strategies in a dynamic business environment.
Evaluasi Kebijakan Pajak Progresif Untuk Kendaraan Bermotor Di Kabupeten Gowa : Dampak Dan Tantangan Arfah, Dwi Astuty; Amril, Amril; Karmila, Yusri
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 1 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i1.1118

Abstract

This research aims to evaluate the implementation of progressive motor vehicle tax policy in Gowa Regency, focusing on the impacts and challenges faced in its implementation. The method used in this research is qualitative with a descriptive approach. Data was collected through in-depth interviews with relevant parties, including Samsat employees, policy observers, and the public as taxpayers. The results show that the progressive tax policy has a positive impact on increasing local revenue as well as being an instrument to control the growth of private vehicles. However, its implementation still faces a number of obstacles, including the lack of integrated data systems between agencies, low public understanding of the policy, and the lack of adequate public transportation infrastructure. In addition, there are tax evasion practices carried out by some people. This study recommends the need for increased data integration, more intensive socialization, simplification of payment procedures, and development of public transportation as an effort to support the success of the policy. The findings are expected to be an input for local governments in formulating strategies to improve progressive tax policies in the future.
Penerapan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah UMKM Sarabba Sucer BTP Makassar Chairunnizah, Nur Ifani Putri; Arfah, Eka Ariaty; Arfah, Dwi Astuty; Alam, Syamsu
JOM Vol 5 No 4 (2024): Indonesian Journal of Humanities and Social Sciences, Desember 2024
Publisher : Universitas Islam Tribakti Lirboyo Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33367/ijhass.v5i4.6741

Abstract

The purpose of this study was to determine the application of financial report preparation at UMKM Sarabba Sucer BTP Makassar in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This research method begins with the problem identification stage, then a literature review is carried out, the next step is data collection using a mixed method. Primary data, namely interviews and secondary data collected from UMKM financial documents. After collecting data, researchers move on to the data analysis phase. The last step is to conclude the results of the study. The results of the study indicate that Sarabba Sucer has not fully implemented SAK EMKM in preparing their financial reports. The financial reports made are still simple and limited to manual recording without considering applicable standards. UMKM Sarabba Sucer managers should have an understanding of the concepts and principles of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) such as financial position reports, profit and loss reports, and notes to financial statements. It is recommended that UMKM Sarabba Sucer needs to get special training and support related to the implementation of SAK EMKM.
Co-Authors Amril Amril Andanika, Andanika Ariaty Arfah, Eka Chairunnizah, Nur Ifani Putri Duryana, Duryana Eka Ariaty Arfah, Eka Ariaty Fitriadi Fitriadi Karmila, Yusri SYAMSU ALAM