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Pengaruh Otonomi Daerah Dalam Percepatan Penanganan Covid-19 Dewi Oktaviyanti; Devi Aprilia; Romadhoni Usflida Sari; Safitri Nur Rohmah; Wahyu Adhi Saputro
Jurnal Manajemen dan Bisnis Vol 17 No 3 (2020)
Publisher : Universitas Pendidikan Nasional

ABSTRACTIn the current condition, the Covid-19 pandemic has an impact that is enough to make everyone feel distress until the government really carries out regional autonomy appropriately. The Covid-19 pandemic is not over and causes a lot of adversity, especially for the community both in terms of income and social aspects. This study aims to 1) analyze the regional policies that have been applied in dealing with a pandemic 2) Look at the influence of local policies on the socio-economic conditions of the community. The method used in this study is the analytical descriptive method approach. The data used are analytic qualitative data and literature literature study. Based on the results and discussion in this study, regional autonomy policy allows regional governments to freely apply large-scale social restrictions with quarantine or temporary lockdown in order to stop covid-19 transmission. Local government policy has a significant influence on the handling of Covid-19 due to the potential potential of workers who stop working as much as 16% so that the government reopens economic places such as the market as an effort to improve the economy and the welfare of the community who are sinking while continuing to implement health protocols.

Peningkatan Kompetensi Perpajakan Melalui UU Harmonisasi Peraturan Perpajakan Di PBMTI MPD Kab Wonogiri Antin Okfitasari; Suprihatin Suprihatin; Safitri Nur Rohmah; Della Restiana
WASANA NYATA Vol 6, No 1 (2022)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v6i1.1250

Menyambung terbitnya UU Cipta Kerja di kluster perpajakan, Pemerintah di 7 Oktober 2021 telah mengeluarkan aturan perpajakan baru melalui Undang-Undang Harmonisasi Perpajakan (UU HPP). Dalam UU HPP, direvisi berbagai aturan perpajakan lama meliputi Kententuan Perpajakan secara Umum, UU Pajak penghasilan, UU PPN, munculnya pajak karbon serta Program Pengungkapan Sukarela (PPS). Perubahan ini tentu berdampak pada kewajiban perpajakan bagi wajib pajak di Indonesia.Dan tentunya, semua wajib pajak diharapkan dengan kesadarannya sendiri untuk belajar dan memahami perubahan peraturan ini, mengingat sistem self assessment yang dianut di sistem perpajakan Indonesia.Berpijak dari kondisi ini, kegiatan pengabdian masyarakat ini dilakukan dengan melihat banyaknya anggota PBMTI MPD Kabupaten Wonogiri yang berbentuk KSPPS belum mengetahui perubahan aturan ini. Tujuan PKM ini adalah mitra agar memahami mengenai peraturan perpajakan terbaru yaitu UU HPP dan meningkatkan kemampuan dalam perhitungan pajak dengan aturan yang baru. Kegiatan PKM dilakukan melalui metode ceramah, diskusi, simulasi, pelatihan dan juga pendampingan yang diikuti oleh para manager dan akunting anggota PBMTI MPD Kabupaten Wonogiri. Peserta sangat antusias dengan penjelasan dan pendampingan yang diberikan oleh tim pengabdian. Luaran IPTEK yang dicapai adalah peningkatan pengetahuan perpajakan terbaru dan kompetensi perhitungan pajak dengan tarif baru baik secara manual maupun secara online

INFORMATION TECHNOLOGY AND REMOTE AUDIT DURING COVID 19 PANDEMIC Antin Okfitasari; Safitri Nur Rohmah; Rika Novianingsih
Proceeding of International Conference on Science, Health, And Technology Proceeding of the 3rd International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

This study aims to analyze the role of information technology to remote auditing during the covid 19 pandemic. Covid 19 has changed the work style of auditors in the manual/traditional audit process to remote audit, as a solution in dealing with the impact of the pandemic. This condition demands that the auditor profession in preparing or dealing with remote audits will be closely related to the use of information technology. This research method is literature review. The data is obtained from articles uploaded on Google, Google Scholar and Sciencedirect with the keyword: remote audit and information technology. After collecting, a descriptive analysis was carried out to answer the research objectives. The result is that during the COVID-19 pandemic, remote auditing has become a solution to the impacts of covid 19, such as social distancing. Auditors in carrying out remote audits need information technology facilities in the audit process. Information technology has a vital role in remote auditing from planning, working papers, documentation, communication and supervision. Information technology is an integral part of remote auditing.

Peningkatan Kompetensi Perpajakan Melalui UU Harmonisasi Peraturan Perpajakan Di PBMTI MPD Kab Wonogiri Antin Okfitasari; Suprihatin Suprihatin; Safitri Nur Rohmah; Della Restiana
WASANA NYATA Vol 6, No 1 (2022)
Publisher : STIE AUB Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36587/wasananyata.v6i1.1250

Menyambung terbitnya UU Cipta Kerja di kluster perpajakan, Pemerintah di 7 Oktober 2021 telah mengeluarkan aturan perpajakan baru melalui Undang-Undang Harmonisasi Perpajakan (UU HPP). Dalam UU HPP, direvisi berbagai aturan perpajakan lama meliputi Kententuan Perpajakan secara Umum, UU Pajak penghasilan, UU PPN, munculnya pajak karbon serta Program Pengungkapan Sukarela (PPS). Perubahan ini tentu berdampak pada kewajiban perpajakan bagi wajib pajak di Indonesia.Dan tentunya, semua wajib pajak diharapkan dengan kesadarannya sendiri untuk belajar dan memahami perubahan peraturan ini, mengingat sistem self assessment yang dianut di sistem perpajakan Indonesia.Berpijak dari kondisi ini, kegiatan pengabdian masyarakat ini dilakukan dengan melihat banyaknya anggota PBMTI MPD Kabupaten Wonogiri yang berbentuk KSPPS belum mengetahui perubahan aturan ini. Tujuan PKM ini adalah mitra agar memahami mengenai peraturan perpajakan terbaru yaitu UU HPP dan meningkatkan kemampuan dalam perhitungan pajak dengan aturan yang baru. Kegiatan PKM dilakukan melalui metode ceramah, diskusi, simulasi, pelatihan dan juga pendampingan yang diikuti oleh para manager dan akunting anggota PBMTI MPD Kabupaten Wonogiri. Peserta sangat antusias dengan penjelasan dan pendampingan yang diberikan oleh tim pengabdian. Luaran IPTEK yang dicapai adalah peningkatan pengetahuan perpajakan terbaru dan kompetensi perhitungan pajak dengan tarif baru baik secara manual maupun secara online

Pemahaman Aturan Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak Dan Kepatuhan Pelaku E-Commerce di Karesidenan Surakarta Safitri Nur Rohmah; Erna Chotidjah; Antin Okfitasari
JURNAL ILMIAH EDUNOMIKA Vol 8, No 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10367

The aim of this study is to empirically show the effect of understanding tax rules, awareness of taxpayers and quality of tax services on e-commerce compliance. Online trading is inseparable from a tax known as the e-commerce tax. This research method uses a descriptive approach, by collecting data from questionnaires and literature. The data used are primary data by using a Likert scale questionnaire on e-commerce actors in Karasidenan Surakarta. The results of the study prove that understanding of tax rules affects compliance with e-commerce actors, taxpayer awareness does not affect compliance with e-commerce actors and the quality of tax services affects compliance with e-commerce actors.

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