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All Journal PROSIDING SEMINAR NASIONAL ProBank: Jurnal Ekonomi dan Perbankan Jurnal Akuntansi Profesi Jurnal Keuangan dan Perbankan Kinerja Jurnal Dinamika Akuntansi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Jurnal Manajemen dan Keuangan Jurnal Ekonomi dan Bisnis Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Assets: Jurnal Akuntansi dan Pendidikan JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Account : Jurnal Akuntansi, Keuangan dan Perbankan Jurnal Proaksi The Indonesian Journal of Accounting Research Nusantara Science and Technology Proceedings Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Perspektif Akuntansi Akuntansi dan Teknologi Informasi Akuntansi Bisnis & Manajemen (ABM) Journal of Social Research Apssai Accounting Review (ApAR) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Magistrorum et Scholarium: Jurnal Pengabdian Masyarakat PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Kontemporer
Theresia Woro Damayanti
Universitas Kristen Satya Wacana
Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Social Sciences Other

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KEJUJURAN PELAPORAN PAJAK: EFEK PERSEPSI PENURUNAN TARIF PAJAK DAN PEMAHAMAN SISTEM PEMUNGUTAN PERPAJAKAN Widayanti, Novita Christy; Damayanti, Theresia Woro
APSSAI ACCOUNTING REVIEW Vol 2 No 1 (2022): April
Publisher : APSSAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (477.51 KB) | DOI: 10.26418/apssai.v1i2.15

Abstract

This study aims to determine whether perceptions of reducing MSME tax rates and understanding the tax collection system affect the honesty of reporting. This research uses primary data obtained directly from MSME in Salatiga using a vignette experiment embedded in a survey questionnaire and an accidental sampling method. The data analysis technique used is multiple linear regression analysis. The results showed that partially the perception of a reduction in the MSME tax rate did not affect the honesty of reporting. Meanwhile, understanding the tax collection system positively affects the honesty of reporting. Although partially, the perception of a reduction in the MSME tax rate has no effect, simultaneously, the perception of a reduction in MSME tax rates and an understanding of the tax collection system positively affect the honesty of reporting.
ANALISIS PEMAHAMAN DAN HARAPAN WAJIB PAJAK ORANG PRIBADI UMKM Ponggalo, Rassidaud Tito; Ramananda, Dimaz; Damayanti, Theresia Woro
Account: Jurnal Akuntansi, Keuangan dan Perbankan Vol. 11 No. 1 (2024): JUNE EDITION
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/account.v11i1.6627

Abstract

This research aims to demonstrate the understanding and expectations of Micro, Small, and Medium Enterprises (MSMEs) individual taxpayers regarding the implementation of Law No. 7 of 2021 concerning Non-Taxable Income (PTKP). This study is a qualitative descriptive case study conducted using a questionnaire method. The research sample consists of MSME owners in Bekasi Regency who have active Taxpayer Identification Numbers (NPWP) and have been operating for the past three years to ensure informants are aware of changes in MSME tax regulations. The researcher used data such as age, gender, highest education level, and years of business operation for analysis. The research results indicate that the understanding and expectations of individual MSME taxpayers regarding the implementation of Law No. 7 of 2021 concerning PTKP are generally quite good. Factors such as age, highest education level, and years of business operation have an influence on the level of understanding of MSME taxpayers.
Rantai Nilai, Corporate Farming Dan Nilai Tambah Komoditas Kopi Kabupaten Temanggung Matruty, Eko Suseno HR; Widodo, Arief; Damayanti, Theresia Woro; Supramono, Supramono
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 8 No 2 (2023): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v8i2.18561

Abstract

D Research aim: To analyze the coffee commodity value chain and (b) to analyze the opportunities and challenges of implementing coffee commodity corporate farming in Temanggung Regency Design/Methode/Approach: Data were obtained through interviews with several farmers, direct observations in the field, and FGDs involving the Temanggung Regency government apparatus related to the development of coffee commodities. Data are analyzed in narrative form, value chain analysis, and corporate farming model Research Finding: The study results show that the coffee commodity value chain in Temanggung Regency consists of input, production, collection, processing, and marketing or distribution to consumers. Each of these chains has its problems, from the smooth supply of inputs and production prices, ​​land ownership, and picking/harvesting coffee cherries that do not meet quality standards to coffee marketing. From the results of the FGD, it was also revealed that corporate farming has the opportunity to be applied to deal with the problem of coffee commodities so that it is expected to create higher added value which will be enjoyed by the farmers of Temanggung Regency Theoretical contribution/Originality: This study integrates value chain analysis with the corporate farming model, which has not been the concern of previous researchers Practitioner/Policy implication: This study offers policy proposals to the Temanggung Regional Government regarding the formation of corporate farming so that it can run effectively Research limitation: Not yet analyzed based on a quantitative approach, especially related to feasibility aspects.
Co-Authors Ade Lisa Matasik Adinda Elsinta Damayanti Agni Metta Lestari Agrianata Dika Anthony Erlangga Assan Ari Budi Kristanto Bagas Aldhian Benggu, Agape Esa Putra Christian Alessandro Noreen Christian Alessandro Noreen Dimaz Ramananda Djoko Murdoko Eko Sukmono Adiritonga Fitri Ramadhani Gabriella Stephanie Harijanto Gracia Christ Setyaningrum Happy Tanti Santoso Jeremy Louis Sambara Kevin kevin Kurnia Imanuella Lauty, Puspa Ayu Lies Meida Choiriyah Limpat Akbar Yudanto Mallawa, Kaizart Koagouw Marcelina Novenda Gissela Anggari Matruty, Eko Suseno HR Nita Anggraheny Savitri Noni Christia Firdianti Nora Safitri Novita Christy Widayanti Ocsa Nugraha Saian Octorita Shekinah Glorya Aditya Okta Handayani Ponggalo, Rassidaud Tito Poppy Septia Sari Putri Savira Sabadra Sekarsari Raden Mohamad Herdian Bhakti Rosaly Franksiska Samuel Martono Sebastian Soelistiono Sony Heru Priyanto Sunardi Sunardi Sunardi Sunardi Supatmi Supramono Teguh Kurniawan Tiara Agusthine Kesia Sugianto Titisari Dian Prastiwi Widayanti, Novita Christy Widodo, Arief Widya Rovita Dewi Yastika Rosaria Abung Yohanes Hendri Andhika Yokhebed Widhianingtyas Yudanto, Limpat Akbar