Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Vokasi Indonesia
Arianty, Fitria
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Health Professions Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
PERBANDINGAN PENGENAAN PBB SEKTOR PERDESAAN &PERKOTAAN DI PROVINSI DKI JAKARTA , BEKASI, & DEPOK BERDASARKAN SPPT PBB TAHUN 2014 & 2015 Arianty, Fitria; Purwanto, Thesa Adi
Jurnal Vokasi Indonesia Vol. 3, No. 1
Publisher : UI Scholars Hub

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

Abstract

Tax on Land and Building, Rural and Urban Sector based on the regional regulation may vary from one region to another. This is because the imposition authority of tax on land and building, rural and urban sectors were handed over to local governments. This study aimed to compare the land and building, Rural and Urban Sector tax policies in DKI Jakarta, Bekasi, Depok, based on SPPT 2014 and 2015. In analyzing the problems of the imposition tax on land and building, rural and urban sectors in DKI Jakarta, Bekasi, Depok, information obtained from interviews with tax authorities and field observations. The land and building, Rural and Urban Sector tax policies in DKI Jakarta, Bekasi, Depok different in terms of tax rates, determination the amount of NJOPTKP, as well as the amount of NJOP. The amount of NJOP in Jakarta is higher and more diverse than the amount of NJOP in Depok and Bekasi. Determination the amount of NJOP in Jakarta also set more frequently, which every year than in the city of Depok and Bekasi. This is because the value of land and buildings in Jakarta faster rise than in Depok and Bekasi.
Tinjauan Atas Asas Keadilan dan Kemudahan Administrasi Pajak dalamPengenaan Pajak Penghasilan Final 1% Terhadap Wajib Pajak UMKM Arianty, Fitria
Jurnal Vokasi Indonesia Vol. 5, No. 1
Publisher : UI Scholars Hub

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

Abstract

The purpose of Final Tax Policy for SMEs is to increase tax revenue from the SMEs sector, which is classified as an underground economy activities because of their economy activity is not detected by conventional tax collection system. The application of this Final Tax Policy emphasizes The Principle Ease of Tax Administration ignoring The Principle of Equity, so that SMEs are included in the database Taxpayers Directorate General of Taxation, to then be able to carry out their tax liability. The research method is descriptive qualitative approach. The data obtained are primary and secondary data that can be used as a review and foundation researcher to analyze the problems that exist. Results of research and analysis that has been done is that researchers at the Tax Administration Ease of implementation principle put forward by policymakers do not fully achieved, the policy raises additional final income tax administrative burden for taxpayers who are subject to this policy.
IMPLEMENTATION CHALLENGES AND OPPORTUNITIES CORETAX ADMINISTRATION SYSTEM ON THE EFFICIENCY OF TAX ADMINISTRATION Arianty, Fitria
Jurnal Vokasi Indonesia Vol. 12, No. 2
Publisher : UI Scholars Hub

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

Abstract

An efficient and transparent tax administration system is essential to ensure the optimization of state revenue and taxpayer compliance. The Indonesian government has initiated the implementation of the Coretax Administration System (CtAS) as part of tax reform efforts to improve efficiency in tax administration. This study aims to analyze the challenges and opportunities faced in the process of implementing CtAS in Indonesia. This study uses a qualitative method with data collection techniques in the form of literature studies, which are continued by conducting a SWOT analysis of this CtAS policy. The results of the discussion show that the main challenges identified include the readiness of technological infrastructure, human resource adaptation, and resistance from taxpayers and tax authorities. On the other hand, opportunities that arise from the implementation of this system include increasing data accuracy, reducing administrative costs, and the potential for increasing tax revenue through better data integration and a more transparent reporting system. The results of the study are expected to provide strategic insights for the government and tax authorities in overcoming existing obstacles and maximizing the benefits of CtAS in improving the efficiency of tax administration in Indonesia. It is recommended for the Directorate General of Taxes to be able to identify ways to strengthen the CtAS policy that will be implemented, overcome existing weaknesses, and take advantage of available opportunities, as well as prepare mitigation steps and manage threats that may arise.
THE COMPLEMENTARY USE OF SOFT SYSTEM METHODOLOGY IN DEVELOPING MSMEs TAX POLICY: CASE STUDY MSMEs IN CIREBON Syafrani, Dewi; Kasim, Elsie; Arianty, Fitria; Marsdenia, Marsdenia
Jurnal Vokasi Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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

Abstract

This research analyze the use of the Soft System Methodology (SSM) method in designing tax policies for Micro, Small and Medium Enterprises (MSMEs). Integrating the SSM approach with tax policy analysis, this research aims to investigate the complex dynamics that influence the development of MSMEs. By considering diverse stakeholder perspectives, this research identifies the needs, interests, and constraints involved in formulating effective tax policies for the MSME sector. The result is that increasing MSME tax compliance requires targeted education to improve awareness and understanding of tax obligations. Simplifying tax administration and balancing sanctions with supportive measures can encourage compliance without pushing MSMEs further into informality. Effective policies should combine fair enforcement with incentives and opportunities for correction to foster a compliant and growth-oriented environment for MSMEs.
Co-Authors kasim, elsie Marsdenia, Marsdenia Purwanto, Thesa Adi Syafrani, Dewi