Article Per Year (5 Year)
p-Index From 2021 - 2026
4.575
P-Index
This Author published in this journals
All Journal JAM : Jurnal Aplikasi Manajemen AKUNTANSI DEWANTARA JPI Jurnal Kreativitas PKM Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Gentala Pendidikan Dasar Musamus Journal of Physical Education and Sport (MJPES) Balance Vocation Accounting Journal Jurnal Speed (Sport, Physical Education, Empowerment) Journal of SPORT (Sport, Physical Education, Organization, Recreation, and Training) Jurnal PORKES Jurnal Maenpo : Jurnal Pendidikan Jasmani Kesehatan dan Rekreasi ATRABIS: Jurnal Administrasi Bisnis (e-Journal) Jurnal Aktiva : Riset Akutansi dan Keuangan Jurnal Pengabdian Olahraga Masyarakat Jumper : Jurnal Mahasiswa Pendidikan Olahraga Sepakbola Indonesian Journal of Physical Education and Sport Science (IJPESS) Liabilitas : Jurnal Ilmiah Akuntansi dan Ekonomi DIMASATRA Jurnal Pengabdian West Science JURNAL PENDIDIKAN OLAHRAGA Marathon: Jurnal Pendidikan Jasmani Universitas Tanjungpura
Irwan Hermawan
Pusdiklat Anggaran dan Perbendahaaan Kementerian Keuangan
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

Published : 39 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Balance Vocation Accounting Journal

 1 
Innovation In The Procurement Of Government Goods And Services In Order To Increase The Tax Compliance Intention Of MSME Actors Khusnaini, Khusnaini; Liyana, Nur Farida; Hermawan, Irwan
Balance Vocation Accounting Journal Vol 9, No 1 (2025): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v9i1.13780

Abstract

The participation of MSMEs in government procurement of goods and services has been running since 2015, but there are still a number of obstacles in its implementation. MSMEs contribute around 60% of Gross Domestic Product (GDP) and absorb more than 97% of the workforce in Indonesia. This great potential makes the involvement of MSMEs in government procurement of goods and services an important strategy to drive the economy. In addition to playing a role in the procurement of goods and services, MSMEs are also expected to contribute to state revenues through taxes. Through the Business Development Services (BDS) program, the Directorate General of Taxes seeks to assist MSMEs in developing their businesses and increasing tax awareness. In 2024, the Central Jakarta Regional Office of the Directorate General of Taxes will hold a PBJ innovation program integrated with the BDS program, it is hoped that MSMEs can be more independent in managing their financial administration and taxation, so that they can gradually increase their tax contribution to the state. Using the Participatory Action Research method, this research aims to analyze the PBJ innovation carried out by the Central Jakarta Regional Office of the Directorate General of Taxes in increasing tax compliance of MSMEs in Indonesia. The results of the study indicate that the PBJ-BDS innovation is capable of increasing tax awareness and compliance among MSMEs, as well as encouraging independence in financial and tax administration management. This strategy not only strengthens the position of MSMEs in government procurement, but also contributes to state revenue and the sustainability of MSME businesses in Indonesia. This research is expected to contribute to the development of more adaptive and innovative policies so that PBJ innovation can become an effective instrument in encouraging MSMEs to comply with tax regulations, as well as creating a more stable, competitive, and equitable economic ecosystem in Indonesia.
Co-Authors Alendi, Alendi Rustam Prayoga Andri Ardhiyansyah Andriani, Dini Ani Kurniawati Annisa, Anne Patmah Ayu Juliawan, Ayu Bara, Asma bintang, jan jan BONAR M. SINAGA Budi Sujatmiko Dadang Kurnia, Dadang Dahari, Defi Dana Budiman Daniarti, Railyta Rachmiana Denny Iskandar Dewi Reniawaty Dhanireksa, Andika Fadlilah, Afi Faturohman, Muhamad Naufal Gumelar, Taofik M Haryani, Isti Hasanudin Hasanudin Heliani Hendriaffalya, Raden Diva Adelia Nur Herdina, Vina Hidayat, Nasrul Hidayat, Ryan Ahmad Indriansah, Dian Issoedibyo, Kusuma Azzahra Antonia Juliawan, Indra Agung Juniarso, Andy Kamal, Nayla Hanifa Khalifatullah, Adli Khusnaini, Khusnaini Kosasih, Alam Hadi Kurniawan Kurniawan Laksita, Muhammad Naufal Lismana, Heli Liyana, Nur Farida Mauladani, Rahman Fajar Maulana, Cecep Ilham Maulana, Muhamad Azis Meliani, Silvi Milla Marlina Muharam, Toni Mujahid, Hazim Navela, Tiara Ane Novi Resmini Nugraha, Faiza Eka Nugraha, M. Fakhrian Nurapanti, Dena Nurhadi, Taufik Pahrijal, Rival Permadi, Asep Angga Radisic, Drinka Rahman, Gymnastiar Rahmawati, Yuli Diani Ramadhan, Naufal Izzuddin Wahyu Ramdhani, Adam Ramdhani, Yuda Kusmayadi REZA FAHLEVI Salamudin, Rizki Salman Salman Sandiawan, Ilham Saputri, Raden Ayu Hardianti Septianti, Lastri Simangunsong, Yehezkiel Austincamry Siringoringo, Birgita Natalia Sonjaya, Azhar Ramadhan Sonjaya, Azhar Ramadhana Sonjaya, Azhar Ramdhana Sudin, Ali Syakiran, Asqi Talenta, Diva Inzani Tambun, Joyce Stefany Tinambunan, Dorothy Christi Lois Trias Andati Wahab, Rusli Abdul Wibiksana, Sopian Widyadhana, Ajril Wijaya, Theo Elbert Yunus, Annizar Gunawan Yusuf, Septian Maulana Z Arifin Z. Arifin Zaenal Arifin