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All Journal Jurnal Agroindustri AGRITEPA: Jurnal Ilmu dan Teknologi Pertanian EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Manajemen Pelayanan Publik Journal of Innovation in Business and Economics Jurnal Ilmiah Manajemen Kesatuan Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesia Berdaya Bima Journal : Business, Management and Accounting Journal Journal of Research in Social Science and Humanities Jurnal Fokus Manajemen International Journal of Science and Society (IJSOC) Jurnal Multidisiplin Dehasen (MUDE) Jurnal Akuntansi, Manajemen Dan Ekonomi Islam (JAM-EKIS) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Indonesia Raya Jurnal Dehasen Untuk Negeri Jurnal Dehasen Mengabdi Journal of Management, Economic, and Accounting Tractare: Jurnal Ekonomi-Manajemen Jurnal Kewirausahaan dan Bisnis Jurnal Kewirausahaan dan Inovasi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Jurnal Bisnis, Manajemen, dan Akuntansi Journal of Economics and Management Journal of Accounting and Management (JAM) Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Innovative Business Management Journal Social Sciences Journal Journal of Business Management Journal of Management, Economic, and Accounting Journal of Law, Social Science, and Management Review Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Jurnal Karya Nyata Pengabdian Jurnal Pengabdian Mandiri BAABU AL-ILMI: Ekonomi dan Perbankan Syariah Journal of Applied Financial Management (JAFM) Jurnal Inovasi Kerja Nyata (JIKN) Jurnal Akuntansi, Manajemen, Ekonomi Islam Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Indonesian Management
Karona Cahya Susena
Universitas Dehasen Bengkulu
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Synthesis And Critical Analysis Recent Developments In Taxation Research Susena, Karona Cahya; Anggraini, Wike
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i1.169

Abstract

Tax research is a rapidly evolving field, covering various critical topics related to taxpayer compliance, administrative efficiency, and the impact of fiscal policies. This study aims to synthesize and critically analyze the latest developments in the tax research literature. Through a comprehensive review of 10 recent journals, significant trends were identified, such as the increased use of big data for compliance analysis, the application of blockchain technology for transparency, and efforts to enhance public awareness and participation in the tax system. Additionally, the critical examination also revealed challenges that still need to be addressed, such as the gap between policy and implementation, as well as ethical issues related to the use of personal taxpayer data. These findings provide a holistic view of the direction of tax research development and recommendations for future research and policy agendas.
Latest Trends And Analysis Comprehensive Tax System Reform in Indonesia Susena, Karona Cahya; Prasetya, Muhammad Roky
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i1.172

Abstract

The Indonesian tax system has undergone significant transformation in recent years. This study aims to analyze the latest trends and reform directions being carried out in the national tax system. Through a systematic review of 10 recent journals, this article presents a comprehensive overview of the various reform initiatives and efforts currently being implemented. The key findings indicate that the reform of the Indonesian tax system is aimed at simplifying the rate structure, increasing taxpayer compliance, modernizing technology-based tax administration, and harmonizing fiscal and monetary policies. Comparative analysis also reveals challenges faced, such as resistance to change and limited institutional capacity. This article makes an important contribution to a better understanding of the current direction and dynamics of tax system reform in Indonesia. The findings and recommendations presented can provide valuable input for policymakers, tax practitioners, and academics.
The Effect Of Deferred Tax Assets And Deferred Tax Liabilities On Accrual Profit Management In Companies Susena , Karona Cahya; Damarsiwi , Eska Prima Monique; Hijeria , Putri
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.244

Abstract

The annual financial report reflects the company's development and has a very important role. Financial reports function as a tool for evaluating company management performance. Earnings management refers to the practice of legitimate manipulation in financial reporting to adjust a company's earnings in accordance with management policy. One factor that can influence earnings management is deferred tax assets. This article aims to analyze the influence of deferred tax assets and deferred tax liabilities on company accrual earnings management. The purpose of this article is to provide an understanding of the relationship between these two variables. The research method used in this article is a qualitative literature review.
Exploring Indonesia’s Taxation System, From Reforms To Its Impact On The Economy Susena , Karona Cahya; Ogriansyah , Gioni; Tarigan , Heskeyel Pranata
Journal of Law, Social Science, and Management Review Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jlsmr.v1i3.246

Abstract

The taxation system is a vital component of Indonesia’s economic development. This article examines the journey of tax reforms in Indonesia, starting with the implementation of the Self-Assessment system in 1983 to the enactment of the Harmonized Tax Law (UU HPP) in 2021. These reforms aim to enhance state revenue, promote equity, and support sustainable development agendas, including the transition of a Carbon Tax. The impacts inclue an increase in the tax ratio, ease of doing business, income redisribution, and support for the green economy. Howener, challenges such as a low tax ratio and high non-compliance rates remain. This article highlights the importance of coninuous reforms to establish a fairer taxation system and support Indonesia’s inclusive and sustainable economic growth.
Penguatan Pentingnya Pendidikan Dalam Memutus Mata Rantai Kemiskinan Putri, Mutiara; Suwarni, Suwarni; Soleh, Ahmad; Susena, Karona Cahya; Gayatri, Ida Ayu Made Er Meytha
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.8539

Abstract

Education plays an important role in shaping the character and future of children. Poverty is a phenomenon that has become a major problem for many countries; both developed and developing countries. Poverty has always been a part of the social dynamics of society which is sunnatullah as well as a “disease” that must be cured through various approaches and development policies. This activity aims to provide motivation and understanding of the importance of education. By using descriptive qualitative methods / data collection by means of interviews, documentation and direct observation. The results of this community service are an increase in motivation in the children of Bina Remaja Harapan Bengkulu Orphanage.
Pemanfaatan Media Digital Dalam Menunjang Prestasi Siswa Di SMKN 3 Bengkulu Tengah Nurzam, Nurzam; Anggriani, Ida; Susena, Karona Cahya; Hidayah, Nenden Restu; Arsita, Bella
Jurnal Dehasen Untuk Negeri Vol 4 No 2 (2025): Juli
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdun.v4i2.8912

Abstract

The purpose of this research is to conduct a thorough analysis of the utilisation of digital media in the learning process at SMKN 3 Bengkulu Tengah (High School 3 Central Bengkulu) and its impact on students' academic performance. This study adopts a qualitative approach employing a case study methodology, which involves the analysis of data gathered from interviews with teachers and students, direct observations of the learning process, and documentation of the use of digital media within the school. The findings reveal a significant enhancement in students' motivation to learn and their comprehension of concepts, as evidenced by their active participation in learning activities. However, the study also identifies several challenges encountered, such as the uneven accessibility of the internet across the school premises and the necessity for more comprehensive training for teachers to effectively leverage technology. To address these challenges, the research recommends the enhancement of teacher training, the provision of improved internet infrastructure, and the development of a curriculum that is integrated with digital technology. Through these measures, it is anticipated that the potential of digital media can be maximised to improve students' overall academic performance.
Analysis Of Working Capital Management On Liquidity And Financial Performance Of Manufacturing Companies Cahya Susena, Karona; Hidayah , Nenden Restu; Tarigan , Heskyel Pranata
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.692

Abstract

This study aims to determine the effect of working capital management on liquidity and financial performance of manufacturing companies. The number of samples used was 41 companies obtained using purposive sampling method. The research data source used is secondary data in the form of annual financial reports published by the official web www.idnfinancials.com in the 2016-2019 period. The data analysis technique used is panel data analysis and Moderated Regression Analysis (MRA). Based on the results of the study, it shows that working capital management does not have a significant effect on liquidity, profitability as a moderating variable is not able to moderate working capital management on liquidity.
Factors That Do Not Influence Public Non-Compliance in Paying Motor Vehicle Taxes Susena , Karona Cahya; Sarma, Dimas Titan Putra; Hidayah , Nenden Restu; Wijaya , Ermy
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.247

Abstract

Motor vehicle tax (PKB) is an important source of regional income in supporting development and public services. However, public non-compliance in paying motor vehicle taxes is still a major problem in various regions in Indonesia. This article aims to identify factors that influence people's non-compliance in paying PKB, by referring to several case examples on the internet and various previous studies. The factors that will be discussed include economic, social, cultural aspects, as well as weaknesses in the existing tax administration system. In addition, an analysis of spelling and writing errors in the references used will be carried out to provide a clearer understanding of the errors that often occur in writing articles related to motor vehicle tax.
Public Perception Of Taxation Obligations And Its Effect On Tax Compliance In Indonesia Susena , Karona Cahya; Fitriani, Asty Eka; Hidayah , Nenden Restu; Wijaya, Ermy
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 3 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i3.248

Abstract

This article discusses how public perception of tax obligations can affect the level of tax compliance. Positive perceptions of taxes have the potential to encourage higher levels of compliance, which in turn will ensure sufficient state revenues and increase legitimacy and trust in the government. Conversely, negative perceptions can lead to low tax compliance. There are many factors that influence how the public views tax obligations, including social, economic, legal, cultural values, education, wealth distribution, and tax law policies and transparency. All of these factors play a role in shaping public behavior and views on taxes. This article uses the Systematic Literature Review (SLR) method, where relevant literature is collected, reviewed, and analyzed to obtain comprehensive conclusions. Based on the results of the literature search, it is known that public perception of tax obligations in Indonesia generally shows a positive tendency, with increasing awareness and positive sentiment towards taxes. However, the major challenge faced is the low level of tax compliance, which is caused by a lack of understanding, less than optimal services, and low trust in the government. Therefore, government efforts to improve tax education, improve service quality, and build public trust are very important in order to improve tax compliance in the future.
Pendampingan Strategi Pemasaran Produk Minuman Juice Float Cream di Kawasan Kota Lestari, Tri; Irwanto, Tito; Susena, Karona Cahya; Handayani, Sri; Sari, Desti Rupita
Jurnal Gotong Royong Vol 1 No 2 (2024): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v1i2.6743

Abstract

In a country, the economy depends on the efforts made by its people. Micro, Small and Medium Enterprises (MSMEs) are businesses that have an important role in Indonesia's economic growth. One of the MSME sectors that is often found in urban areas is MSMEs in the beverage sector. This community service (PKM) activity was carried out with the MSME partner Juice Float Cream in the city area. In this activity the aim is to provide motivation for MSMEs to improve marketing so that they can increase income. This service activity is carried out using providing material regarding financial management and digital marketing as well as strategies that must be implemented by MSMEs. The conclusion from this service is that MSMEs need assistance in terms of product marketing assistance in both online and offline markets.
Co-Authors Aan Hendri Saputra Abdul Rahman Abdul Rahman Abi , Yudi Irawan Abi, Yudi Irawan Adam Ardiansyah Adhitya Yuspitara Adi Saputra Adjie , Dwi Nova Afrianti , Jelita Puja Afrida Rianjani Agrianti, Lara Agung Rahmat Ilahi Agung Surya Pramata Agustian, Harri Agustinah, Agustinah AH, Alkausar Ahmad Lubis Ahmad Pajri Ahmad Saleh Ahmad Soleh Ahmad Syafran Aisyah, Amanda Putri Akbar, Raka Fahri Aldo, Muhammad Alfarizi, Aldi Ali Muktar Sitompul Alpino, Shendi Putra Amalia, Redha Amanah, Nurrulita Amandari, Sevti Ameilia, Deva Ameilia Ameli, Sahira Andalas, Dara Andriyani Prawitasari Andwini Prasetya, Andwini Anggara , Yogi Anggraini, Adinda Dewi Anggraini, Sari Anggraini, Wike Anisa Yani Antoni Saputra Anugerah , Yeza Dwi Anugra, Bima Anugrah, Jovandika Aprian, Rio Apriansyah, Ofta Prastiyo Aprianto, Sandi Aprinata, Pirga Ulan Ari Nurjama Ariantara, Yudi Arif Nokra Median Ariyansyah, Ardika Okta Arles, Fran Arlina Arlina Arsita, Bella Arusdi, Arusdi Asriyani, Yennita Astiana, Cemas Astuti, kamelia Astuty , Kamelia Astuty, Kamelia Asyahri, Ahmad Atika Indah Putri Atika Puspita Sari Atmojo, Panji Dwi Azelia, Novia Azhari, Nirman Azis Mahyudin Bagas, Wayan Bagus Yudistira Bambang Irawan Bendy, Muhammad Beti Betriani Br.Nambela, Maria Agustina Buaton, Wiranda Cahya, Andika Cahyani, Jingga Febbya Cakranegara, Pandu Adi Chairunisa, Putri Aulia Chencelia, Nada Chendy Afriza Concesa, Maria Corita, Leni Cynthia Carolina, Cynthia Dadi Apriadi Damarsiwi, Eska Prima Monique Dara Andalas Deffri Anggara Deka Putri Dena Leftiani Desmanto Desmanto Desmanto Desmanto, Desmanto Dewa , Bara Calang Dian Lova Setiana Dianestari , Gea Diki Heryanto Dodi Hardinata Dona, Hesti Pestiko Efendi, Asepri Efendi, Bahman Efendi, Fithria Habib Efendi, Muhammad Aldi Rizky Effendi , Yanto Effendi, Yanto Eko Satrea Ade Putra Erlin Priandi Eska Prima M. D. F Pambudi Widiatmaka Fahlevi, Mochammad Fanda Bahari Febliansa, M Rahman Febliansyah, M Rahman Febrianto, Yogi Ferdinan, Anand Junicas Ferdyansyah, Ferdyansyah Fikri Nazih Juniansyah Fira, Tiara Elma Fitra, Jecky Fitri Anggraini Fitri Kensiwi Fitriani, Asty Eka Fitriani, Nevi Fitriano, Yun Gagasadewa, Putra Galung, Mia Margareta Huta Gaol, Vandri Salomo Lumban Gayatri, Ida Ayu Made Er Meytha Ghandur Zhafran Gusman, Eki Gusti, Wika Hamid, Darwan Handayani , Sri Handayani, Dewa Ayu Made Dewi Handayani, Sri Handayani, Tita Haniek Listyorini Hanila, Siti Hanuarsyah, Dwi Hapizar Triansyah Hapizar Triansyah, Hapizar Hardinata, Dodi Harsen Jenizar Hartoyo Hartoyo Hartoyo soehari Haryanti, Eka Hasbullah Hasbullah Hendri Yanova Hendriansyah, Weko Hengky Leon Henny Desfijar Fitri Herey , Fadhel Alfarozi Herlika, Eren herlika Herlin Herlin Herlin, - Herlin, Herlin Hermana, M. Arafat Herwin Susanto Heskyel Pranata Tarigan Hesti Nur’aini Hidayah, Nenden Restu Hijeria , Putri Hutagaol, Julianti Br Hutagaol Ida Anggriani Ida Ayu Made Er Maytha Gayatri Ilahi, Wahyu Illahi, Jerry Kurnia Imran, Ranny Fitri Indriasari , Nia Insagi, Eep Elpres Irwan Moridu Islaini, Yulia Jefriansyah, Moehammad Joko Widianto Joko Widianto, Joko Jumagar Lumban Sianta Juniansyah, Fikri Nazih Jusi Irawan Kamaludin Kamelia Astuty Karmanita , Deti Kaulan Kharil, Khairil Kimas Kurniawan Klara Mega Utari Panjaitan Kresnawati Kresnawati Kresnawati, Kresnawati Kristina, Nevianti Kundori kurniawan, aditya dwi Kurniawan, Kimas Kusumo Edo Utomo Lena Elfianty Leni Corita Leni Natalia Zulita Lestari, Anggun Ayu Lestari, Tiara Oktavina Listika, Listika Liza Apriani Liza Yulianti Lupita Sari Lydia Gustina Putri M. D. , Eska Prima Magfiroh, Galih Mahendera, Iza Manurung , Niko Demus Marita Vriscilla Putri Marpeka, Lismeza Marsanda, Marsanda Marvel Poppy Sabarhati Waruwu Marvi Hasvick Mekar Meilisa Amalia Merry Rullyanti, Merry Mia Margareta Huta Galung Mitior - Mitior -, Mitior Monique , Eska Prima Muda’ I, Ihtiar Dayu Muhammad Rahman Febliansa Muhammad Roky Pratama Muhammad Rusdi Mujiono Murib, Tindinus Mutiara Putri, Mutiara Nabela, Inka Nabila, Melane Neysha Nadila Putri Wulandari Nafisa, Kafka Nainggolan, Rico Hasudungan Nasution, Suswati Nela Puspita Sari Nenden Restu Hidayah Nengsih, Mimi Kurnia Nevi Fitriani Nevianti Kristina Nia Indriasari Nicolas, Kevin Nirmalawati Nirmalawati Nirta Vera Yustanti Nopentri, Elvemas Nopitasari, Weni Novita, Meta Nurhalimah Tusadiyah Nurnaini Nurnaini Nurzam Nurzam - Nurzam, Nurzam Nur’aini, Hesti Ogriansyah , Gioni Ogriansyah, Gioni Oktafia, Berliana Oktarisna, Resty Oktavianti, Selvi Ondi Fernando Otama, Yenda Putri Palta, Marsel Deno Panjaitan, Klara Mega Utari Perdiansa, Jeri Permata, Puja Dwi Prahasti, Prahasti Pramata, Agung Surya Pranata, Aldi Pranata, Nanik Sesi Pranoto Pranoto Prantio, Alan Prasetya, Muhammad Roky Prastio, Yulian Pratama, Abe Ariel Pratama, Aldi Rizki Pratama, Arie Nugraha Pratama, Dimas Yoga Arif Pratama, Enjel Priandi, Erlin Purnama, Sindi Ade Putra, Dwingki Marta Putra, Iswidana Utama Putri Ramaddan Putri, Deka Putri, Icha Dwi Putri, Tiara Renita Putri, Zahza Ivana Putriani, Ririn Qhumayira, Tharisa Radianti, Yessi Indah Rahayu, Hesti Riski Rahma Daniarti Rahmadania, Della Rahmadania, Friska Rahmat Renaldi Ramadano, Ebben Sah Ramaddan, Putri Rani Sari Fauziah Refsi, Refsi Roziana Restu Sukri Restu Sukri Rhamadan , Danny Rico Hasadungan Nainggolan Rina Suthia Hayu Rina Trisna Yanti Rintan Harumi Prameswari Rinto Noviantoro, Rinto Rio Aprian Rizki , M. Gilang Roziana, Refsi Rozzi, Yoli Andi Rusman Adinata Sadewo, Panji Sahdiya, Beti Saleh, Gathan Raihan Al Samodro Bintang A.M Leonardus Sandi, Zulia Santika, Lara Saputra, Jimmiylin Willso Saputra, Muhammad Fadli Saputra, Wiwin Saputri, Dhea Ananda Saputri, Vettyca Diana Sari, Desti Rupita Sari, Lupita Sarma, Dimas Titan Putra Selpi Ayu Lestari Sentosa, Anugerah Anggun Septi Septi Setiawan, Alex Setini, Made Sigit Mujiharjo Sirwan Mayudi Siti Hanila Situmorang, Bernando Sri Handayani Sri Handayani Subhi, Ramadan Suherman Suherman Sukirno Sukirno Sukri, Restu Sukrisno Sukrisno Sukrisno Sukrisno Sukrisno, Sukrisno Sulistiani Sulistiani, Sulistiani Suradilaga, Nanda SURYANI, RENI Suswati Nasution Suwarni Suwarni Suwarni Suwarni Syahputra, Paldi Awan Syaputra, Erpan Syaputri , Alinza Tambuan, Oscar Julius Gamaliel Tanjung, Abimayu Prasetiyo Tarigan , Heskeyel Pranata Tarigan , Heskyel Pranata Tarigan, Heskyel Pranata Tawakal, Anzori Terry, Leoni Titin Dwi Jayanti Tito Irwanto Tito Irwanto Tito Irwanto Tito Irwanto, Tito Tri Lestari Tri Wahyudi Trio Novaldi Utomo, Kusumo Edo Veron Farminta Vettyca Diana Saputri Wagini Wagini Wagini, Wagini Wahyu Ilahi Wahyudi Wahyudi Wahyudi, Sampirman Waruwu, Marvel Poppy Sabarhati Weni Nopitasari Wijaya , Ermy Wijaya, Ermy Wijaya, Ermy Wika Gusti Wiwin Saputra Wiwit Tea Ochty Sri Wulandari Wulandari, Annisa Wulandari, Wiwit Tea Ochty Sri Yanti , Rina Trisna Yanti, Rina Trisna YANTO YANTO Yenni Fitria Yennita Asriyani Yesi Indian Ariska Yudi Ariantara Yudi Irawan Abi Yudi Irawan Abi Yulita Sari Yun Fitriano Yundari Monica Putri Yuspitara, Adhitya Zahrah Indah Ferina