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EFEKTIFITAS PENGELOLAAN DANA DESA UNTUK PEMBANGUNAN DAN PEMBERDAYAAN MASYARAKAT DESA DI KABUPATEN BONDOWOSO Boedijono, Boedijono; Wicaksono, Galih; Puspita, Yeni; Bidhari, Sandhika Cipta; Kusumaningrum, Nurcahyaning Dwi; Asmandani, Venantya
Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol 4 No 1 (2019)
Publisher : Economic Faculty, Attahiriyah Islamic University

The purpose of this study was to find out how to manage village finance and the effectiveness of managing village funds for development and economic empowerment of rural communities in Bondowoso District. Three sub-districts in the Bondowoso District, namely Curahdami, Wonoasri, and Tenggarang Subdistricts as field area, and the combination of quantitative and qualitative methods were used. The results of this study indicate that: the villages in Bondowoso District have managed village finances well, but in certain cases, they are still not orderly in administration, so that they sometimes experience delays in disbursing village finance for the following period. The discussion and implications of the findings are discussed in the article.

EFFECTIVENESS ANALYSIS OF THE LAND AND BUILDING TAX OF RURAL AND URBAN AREAS (PBB-P2) CONTRIBUTION TO LOCAL OWN-SOURCE REVENUE (PAD) OF TUBAN REGENCY Wicaksono, Galih; Kusumaningrum, Nurcahyaning Dwi; Safitri, Putri Apriliani Rahmah
International Journal of Multidisciplinary Research and Literature Vol. 1 No. 1 (2022): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

The Land and Building Tax of Rural and Urban Areas (PBB-P2) are one of the most important local taxes, which has the potential to increase Local Own-Source Revenue (PAD). In the current era of regional autonomy, the government is in direct need of large enough funds to meet government financing in carrying out regional development through Local Own-Source Revenue (PAD), which is a source of regional revenue. This study aims to determine: (1) to determine the effectiveness of the Rural and Urban Land and Building Tax revenue (PBB-P2), (2) to determine the contribution of The Land and Building Tax of Rural and Urban Areas (PBB- P2) to Regional Original Income. (PAD). This research method uses descriptive quantitative methods and uses secondary data types. Based on the results of the study, it shows that for effectiveness, it is in the very effective category, because the revenue is greater than the target. And then, the contribution level of The Land and Building Tax of Rural and Urban Areas (PBB-P2) in Tuban Regency in 2018-2020 is still less effective. The Contribution rate each year always in the very poor category, but the revenue target and realization of The Land and Building Tax of Rural and Urban Areas (PBB-P2) on Regional Original Income have increased every year, the same is the case with the realization of Local Own-Source Revenue (PAD) every year has increased

KEBIJAKAN PEMERINTAH DAERAH DALAM MERESPON PANDEMI COVID-19 DAN DAMPAKNYA TERHADAP PENERIMAAN PAJAK DAERAH Galih Wicaksono; Yeni Puspita; Venantya Asmandani; Nurcahyaning Dwi Kusumaningrum
Jurnal Kebijakan Publik Vol 13, No 1 (2022)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46730/jkp.13.1.p.86-92

Pajak adalah sumber utama bagi penerimaan daerah, yang pemanfaatannya digunakan dalampembangunan. Adanya Pandemi Covid-19 yang melanda, membuat Pemerintah Daerah membuat berbagai kebijakan, salahsatunya adalah Pemerintah Kabupaten Banyuwangi yang telah mengeluarkan berbagai kebijakanuntukmeringankan beban masyarakat dan bersifat sebagai stimulus. Tujuan penelitian ini yaitu untuk mengetahui berbagai kebijakan yang dikeluarkan Pemerintah Kabupaten Banyuwangi dalam menghadapi Pandemi Covid-19, serta dampak kebijakan tersebut terhadap penerimaan pajak daerah. Jenis penelitian ini merupakandeskriptif kualitatif serta diperkaya dengan kajian literatur dan data yang diperoleh dari pihakketiga. Penelitian ini menghasilkan temuan bahwa dengan adanya berbagai kebijakan pajak daerah yangtelahdikeluarkan di masa Pandemi Covid-19, maka berdampak pada stabilnya penerimaan pajak daerahyangbersumber dari sektor pariwisata. Hal ini dibuktikan adanya realisasi penerimaan pajak daerah yang bersumberdari sektor pariwisata melebihi target yang ditetapkan, meskipun secara umum penerimaan pajak daerahbelumdapat optimal sebagaimana mestinya akibat adanya pandemi.

Transfered Tax Knowledge to Improve Taxpayer Compliance: Transfered Tax Knowledge to Improve Taxpayer Compliance Nurcahyaning Dwi Kusumaningrum; Rachmat Hidayat; Galih Wicaksono; Yeni Puspita; Venantya Asmandani; Tree Setiawan Pamungkas; Djoko Susilo
Jurnal Mantik Vol. 3 No. 4 (2020): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (537.929 KB)

The purpose of research to know the influence of the taxpayer science level to the compliance of paying taxes by taxpayers, among others: knowledge of tax law, system knowledge and taxation functions, and the knowledge of sanctions Taxation both partially and simultaneously. Data analysis methods use SPSS software with a linear regression analysis, which is used to test the hypothesized influence of the taxpayer's level of science to pay tax compliance by both partial and simultaneous taxpayers, and See the magnitude of the coefficient. Based on the results the study concluded that in partial and simultaneous levels of taxpayer enforcement science has significant effect on the compliance of paying taxes by taxpayers.

Effect Of Using E-Filling On Quality Of Tax Reporting Services In East Java: Effect Of Using E-Filling On Quality Of Tax Reporting Services In East Java Venantya Asmandani; Tree Setiawan Pamungkas; Rachmat Hidayat; Galih Wicaksono; Yeni Puspita; Nurcahyaning Dwi Kusumaningrum
Jurnal Mantik Vol. 3 No. 4 (2020): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (650.701 KB)

The purpose of this research is to determine the use of e-filling of the quality of tax Reporting Services partially. This research used quantitative methods and data analysis methods use SPSS software with simple regression analysis, which is used to test tested hypotheses, partially, and to see the magnitude of the coefficient. Based on the results of research and discussion can be concluded that partial use of e-filling affects the quality of the annual tax reporting Service, But the direction is negative and is proven in analysis of SPSS test results with a significance value of 0.000 < from 0.05. Increasing the use of e-filling jointly by taxpayers for annual SPT tax reporting will decrease the quality of the annual SPT tax Reporting Service, the DGP server is still not able to accommodate so many access at one time so that often occurs errors or difficult to access due to the limitations of available brandwidth.

TAX LEARNING INNOVATION: UPGRADING CRITICAL THINKING AND SELF-EFFICACY LEVEL OF PROSPECTIVE TAX CONSULTANTS KUSUMANINGRUM, NURCAHYANING DWI; Sari Dewi Poerwanti; Nurina Adi Paramitha; Sukron Makmun
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 4 No. 04 (2024): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v4i03.509

Prospective tax consultants must have competent critical thinking skills. However, critical thinking skills and self-efficacy levels for prospective tax consultants are still low. The problem-based learning (PBL) model has been widely implemented to improve students' critical thinking skills and efficacy. However, weaknesses were found, such as the need to increase self-efficacy and investigative processes based on scientific process skills. Therefore, innovation was created to develop scientific critical thinking (SCT). Learning model based on the strengths and weaknesses of the PBL model. This innovation is also supported by theory and empirical studies. This study functions as a preliminary study in the process of developing the SCT learning model to improve the critical thinking skills and self-efficacy of prospective tax consultants. This research includes needs analysis, a literature review, and a field survey. The results show that innovation can serve as a basis for developing a hypothetical SCT learning model. The syntactic SCT learning model includes: student orientation, scientific activities, presentation of the results of scientific activities, critical completion of thinking tasks, and evaluation. The hypothetical SCT learning model must be tested to meet the aspects of validity, practicality, and effectiveness to improve the critical thinking skills and self-efficacy of tax consultant candidates.

Literature Study Of Restaurant Tax Collection With Online System Implementation Cici Tri Jayanti; Yulia Novita Sari; Ella Juwitasari; Lukman Hakim; Krisna Putra; Nurcahyaning Dwi Kusumaningrum
Journal of International Multidisciplinary Research Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/9szzjt77

This study aims to determine the implementation of restaurant tax collection with an online system in several regions in Indonesia. This research uses the method of literature study. The literature study method is a method by collecting and reviewing some previous research and then drawing conclusions from the previous research. The results obtained from the study of several literature are obstacles and supporting factors of online system implementation in several regions are more or less the same and there are some differences. The influencing factor is the quantity of tools and human resources in each region. This can affect the income of these areas.

The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers Kusumaningrum, Nurcahyaning Dwi; Wicaksono, Galih; Asmandani, Venantya; Puspita, Yeni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 11 No 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.23

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness. Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions. Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods. Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability. Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.

Tafsir Perilaku Etis menurut Pemahaman Akademisi Akuntansi dilihat dari Perbedaan Gender Kusumaningrum, Nurcahyaning Dwi; Paramitha, Nurina Adi; Makmun, Sukron; Poerwanti, Sari Dewi
Indonesian Accounting Literacy Journal Vol. 5 No. 2 (2025): Indonesian Accounting Literacy Journal (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v5i2.4624

This study aims to find out how the interpretation of ethical behavior according to the understanding of accounting academics is seen from gender differences. This research is a mix methods research with qualitative methods with a hermeneutic approach and quantitative methods with regression. Data collection techniques are carried out with interviews, observations, and documentation. The results show that accounting academics have a similar interpretation of the concept of ethics. It was also found that women accounting academics have a different and better interpretation compared to male accounting academics on accounting professionalism. The results of this study can provide evidence that there are differences between male and female accounting academics regarding ethical behavior and gender.

The Impact of Law Harmonization Tax Regulations Implementation on the Compliance of Micro, Small and Medium Enterprises Taxpayers Kusumaningrum, Nurcahyaning Dwi; Wicaksono, Galih; Asmandani, Venantya; Puspita, Yeni
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 2 (2024): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2024.011.02.23

Purpose: The purpose of this study is to examine the impact of the Harmonization of Tax Regulations Law (HPP Law), enforced since October 29, 2021, on the compliance of micro, small, and medium enterprise (MSME) taxpayers. Specifically, the study aims to explore how the implementation of the HPP Law influences MSME taxpayer compliance through taxpayer awareness. Methodology: This research employs quantitative approach, combining both quantitative and qualitative analyses. The research process includes internal team discussions, acquiring research permits, conducting field surveys in the Jember, Bondowoso, Banyuwangi, and Situbondo regions. Findings: Preliminary results suggest that the enforcement of the HPP Law has a direct impact on MSME taxpayer compliance, mediated by their taxpayer awareness. The study identifies common concerns among MSME operators regarding rising prices of production and supporting materials, increased costs, and pressure to raise employee wages due to surges in the prices of essential goods. Implication: The findings highlight the challenges MSMEs face under the HPP Law, particularly concerning compliance and financial management. Policymakers may need to consider these financial pressures when designing regulations or support systems for MSMEs to enhance their ability to comply with tax regulations without compromising business sustainability. Originality: This study provides a unique combination of quantitative insights into the impact of the HPP Law on MSME taxpayer compliance in East Java, Indonesia. It also offers valuable quantitative data from MSME business actors, which enriches the understanding of how Taxpayer awareness mediate the relationship between tax regulation enforcement and compliance.

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