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Hidayah, Nenden Restu
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Journal : Social Sciences Journal

 1 
The Impact of Increasing PPN Rates on Economic Growth in Indonesia Susena, Karona Cahya; Hidayah, Nenden Restu; Anggraini, Adinda Dewi
Social Sciences Journal Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/soc.v1i2.184

Abstract

The aim of this research is to explore the effect of VAT on national income. This research aims to find out how VAT can affect Indonesian income and how national income can be influenced by VAT. The research method used in this research is a qualitative method. The qualitative method was chosen because the aim of this research is to understand how VAT affects Indonesian income and how national income is influenced by VAT. The research method used in this research is a qualitative method with a document analysis approach. Value Added Tax (VAT) is an important instrument in a country's fiscal policy, including Indonesia. Careful data analysis and in-depth discussion show that VAT has a positive and significant influence on Indonesian income.
Digital Transformation Of Customs In Indonesia’s Customs System Hidayah, Nenden Restu; Susena, Karona Cahya; Rahmadania, Della
Social Sciences Journal Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/soc.v1i2.185

Abstract

Digital transformasi in Indonesia’s cusoms system is a strategic step to improve efficiency, transparency, and accuracy in customs processes. The manual system previously used often faced challenges such as complex bureaucracy, vulnerability to human erors, and slow data processing. This study aims to explore the impact od digital transformation on the performance of customs in Indonesia, particularly in accelerating service processes, reducing potential irregularities, and echancing trust among business actors. The results indicate that the implementation of technologies such as e-customs, digital surveillance systems, and automation of customs documents significantly reduces service time, improves monitoring systems for imported and exported goods, and increases state revenue from this sector. However, this transformation also faces challenges such as infrastructure readiness, workforce training, and data security. Therefore, strong collaboration between the government, businesses, and socienty is necessary to ensure the successful implementation of digital transformation in the customs system. This study contributes to understanding the importance of digitization in supporting efficiency and transparency in the customs sector in Indonesia.
The Role of Customs in Internasional Trade and National Economic Protection Susena, Karona Cahya; Hidayah, Nenden Restu; Tambuan, Oscar Julius Gamaliel
Social Sciences Journal Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/soc.v1i2.186

Abstract

This article discusses the influence of tax rates and understanding of taxation on the level of taxpayer compliance in Indonesia. Tax compliance is one of the main factors in the success of a country's taxation system. This article discusses the relationship between tax rates set by the government and taxpayer compliance, as well as how taxpayers' understanding of taxation can influence their behavior in fulfilling their tax obligations. Based on literature studies and several case examples, it was found that higher tax rates tend to reduce the level of taxpayer compliance, while a better understanding of tax obligations increases awareness and compliance. Apart from that, this article also discusses several external factors that can influence the level of compliance, such as government transparency and the effectiveness of tax supervision.
Co-Authors Ahmad Soleh Alfala, Dhika Alpino, Shendi Putra Amandari, Sevti Ameilia, Deva Ameilia Anggraini, Adinda Dewi Anisa, Rici Annisa, Okta Feranica Aprila, Izra Putri Ariantara, Yudi Arsita, Bella Astiana, Cemas Astuty, Kamelia Ayu Agustin Azuwandri, Azuwandri Cahya, Andika Concesa, Maria Damarsiwi, Eska Prima Monique Dila, Viana Dona, Hesti Pestiko Efendi, Fithria Habib Eka Sari, Eka Galung, Mia Margareta Huta Hasibuan, Tania Hendriansyah, Weko Herliamida, Evi Herlin, Herlin Holiza, Nipa Hutagaol, Julianti Br Hutagaol Ida Anggriani Jayanti, Titin Dwi Jekzen, Beni Juanida, Erika Karona Cahya Susena, Karona Cahya Kurniawan, Kimas Moiuque D , Eska Prima Nainggolan, Rico Hasudungan Nasution, Suswati Neri Susanti Nirta Vera Yustanti Nopentri, Elvemas Nurzam, Nurzam Ogriansyah, Gioni Pratiwi, Elisabeth Sekar Ambar Putri, Alda Ayu Rahayu, Hesti Riski Rahmadania, Della Rusminita, Esi Safitri, Latipah Nurma Sagita, Nabila Dayana Sahdiya, Beti Sai, Tunggalan Selsa Dlayorza Subhi, Ramadan SUKRISNO Sulisti Afriani, Sulisti SURYANI, RENI Tambuan, Oscar Julius Gamaliel Tito Irwanto, Tito Tri Wahyuningsih Wagini Wagini, Wagini Wijaya, Ermy Wulandari, Melsa Yulita Sari Zanroni, Kevin Deyan