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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.
Improving Financial Literacy among Millennials: A Financial Management Perspective Saputri, Vettyca; Hidayah, Nenden; Susena, Karona; Tarigan, Heskyel
International Journal on Economics, Finance and Sustainable Development (IJEFSD) Vol. 6 No. 4 (2024): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v6i12.5341

Abstract

Financial literacy is a crucial skill for navigating today’s complex economic environment, yet it remains a significant challenge among millennials. As a generation facing increasing financial pressures, understanding key financial principles is essential for making informed decisions and achieving financial well-being. This paper explores the importance of enhancing financial literacy among millennials from a financial management perspective, highlighting the challenges they face and the potential strategies for improvement. By examining existing literature and trends, this study aims to provide insights into the role of financial education and practical steps that can help millennials improve their financial capabilities and make sound financial decisions in an ever-changing world.
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.
The Influence Of Social Media, Price And Product Quality On Purchasing Decisions On Albaik Chicken In Bengkulu City Ariyansyah, Ardika Okta; Susena , Karona Cahya; Febliansyah, M Rahman
Journal of Business Management Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v1i2.157

Abstract

This type of research is explanatory research, namely a study to determine whether there is a relationship between the variables studied. Based on the background that has been discussed, several problems arise, namely whether social media affects purchasing decisions at Allbaik Chicken in Bengkulu City Does price affect purchasing decisions at Allbaik Chicken in Bengkulu City Does product quality affect purchasing decisions at Allbaik Chicken in Bengkulu City Does Social Media, Price, and Product Quality affect purchasing decisions at Allbaik Chicken in Bengkulu City Based on the formulation of these problems, the objectives in this study are to determine the effect of social media on purchasing decisions at Allbaik Chicken in Bengkulu City to determine the effect of price on purchasing decisions at Allbaik Chicken in Bengkulu City to determine the effect of product quality on purchasing decisions at Allbaik Chicken in Bengkulu City to determine the effect of Social Media, Price, and Product Quality on purchasing decisions at Allbaik Chicken in Bengkulu City the results of the study state that there is an influence of social media (X1) on purchasing decisions (Y) Allbaik Chicken with a tsig. value < α (0.005 < 0.05) and a tcount> ttable value (2.924> 1.67065) thus Ho is rejected and Ha is accepted. From the significance value obtained that variable X1 has an effect on purchasing decisions (Y). There is an effect of price (X2) on purchasing decisions (Y) Allbaik Chicken with a tsig. value < α (0.010 < 0.05) and a tcount> ttable value (2.672> 1.67065) thus Ho is rejected and Ha is accepted. From the significance value obtained that the X2 variable has an effect on purchasing decisions (Y). There is an effect of product quality (X3) on purchasing decisions (Y) Allbaik Chicken with a tsig. value < α (0.006 < 0.05) and a tcount> ttable value (2.426> 1.67065) thus Ho is rejected and Ha is accepted. From the significance value obtained that variable X3 has an effect on purchasing decisions (Y). The value of Fsig. < α 0.05 and Fcount > F table (111.421> 2.76) thus it can be concluded that together the independent variables affect the dependent variable.
Influence Of Inflation, Exchange Rate And Number Of Taxable Businesses On The Receipt Of Value Addition Tax (Study At The Regional Office Of DJPB Bengkulu Province) Susena , Karona Cahya; Hamid, Darwan; Hidayah , Nenden Restu
Journal of Business Management Vol. 1 No. 2 (2025): May
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v1i2.249

Abstract

Value Added Tax is a tax imposed on the consumption of goods and services within the customs area. The contribution of Value Added Tax is considered important for state income because it is the second largest contributor to this type of tax. Value Added Tax is directly related to people's behavior in consuming goods and services which is closely related to the macroeconomic conditions of a country, therefore this research uses macro-economic variables in the form of inflation and the rupiah exchange rate. Apart from that, internal roles to maximize Value Added Tax revenues also need to be considered, such as the number of Taxable Entrepreneurs who have the obligation to collect, deposit and report Value Added Tax payable. Data on inflation, rupiah exchange rate and number of Taxable Entrepreneurs used are secondary data from 2010-2014. This type of research uses explanatory research using a quantitative approach method. Based on the independent variables in the form of inflation data, the rupiah exchange rate and the number of Taxable Entrepreneurs, while the dependent variable uses Value Added Tax revenues, the analysis technique used is multiple linear regression analysis. Based on the t and F hypothesis tests, the independent variable has a partial and simultaneous influence on the dependent variable. Based on the Adjusted R Square value, it shows that the dependent variable can be explained by 51.3% by the independent variable.
Co-Authors Aan Hendri Saputra Abdul Rahman Abdul Rahman Abi , Yudi Irawan Abi, Yudi Irawan Adam Ardiansyah Adhitya Yuspitara Adi Saputra Aditya Dwi Kurniawan Adjie , Dwi Nova Afrida Rianjani Agrianti, Lara Agung Rahmat Ilahi Agung Surya Pramata Agustian, Harri Agustinah, Agustinah AH, Alkausar Ahmad Asyhari Ahmad Lubis Ahmad Pajri Ahmad Saleh Ahmad Soleh Aisyah, Amanda Putri Akbar, Raka Fahri Aldi Pranata Aldo, Muhammad Alfarizi, Aldi Ali Muktar Sitompul Amalia, Redha Amanah, Nurrulita Amandari, Sevti Ameilia, Deva Ameilia Ameli, Sahira Andalas, Dara Andika Cahya Andriyani Prawitasari Andwini Prasetya, Andwini Anggara , Yogi Anggraini, Adinda Dewi Anggraini, Sari Anggraini, Wike Anisa Yani Antoni Saputra Anugerah , Yeza Dwi Anugra, Bima Anzori Anzori Aprian, Rio Aprianto, Sandi Aprinata, Pirga Ulan Ari Nurjama Ariantara, Yudi Arif Nokra Median Ariska, Yesi Indian Ariyansyah, Ardika Okta Arles, Fran Arlina Arlina Arsita, Bella Arusdi, Arusdi Asnawati Asnawati Asriyani, Yennita Astiana, Cemas Astuti, kamelia Astuty , Kamelia Astuty, Kamelia Asyahri, Ahmad Atika Indah Putri Atika Puspita Sari Azhari, Nirman Azis Mahyudin Bagas, Wayan Bagus Yudistira Bambang Irawan Beti Betriani Cahyani, Jingga Febbya Cakranegara, Pandu Adi Chairunisa, Putri Aulia Chendy Afriza Churin in Concesa, Maria Corita, Leni Cynthia Carolina, Cynthia Dadi Apriadi Damarsiwi, Eska Prima Monique Dara Andalas Deffri Anggara Deka Putri Dena Leftiani Derli Suflan Desmanto Desmanto Desmanto Desmanto, Desmanto Deti Karmanita Dewa , Bara Calang Dhea Ananda Saputri Dian Lova Setiana Dianestari , Gea Diki Heryanto Dodi Hardinata Dona, Hesti Pestiko Eep Elpres Insagi Efendi, Asepri Efendi, Bahman Efendi, Fithria Habib Efendi, Muhammad Aldi Rizky 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 Fitra, Jecky Fitri Anggraini Fitri Kensiwi Fitriani, Asty Eka Gagasadewa, Putra Galung, Mia Margareta Huta Gaol, Vandri Salomo Lumban Gayatri, Ida Ayu Made Er Meytha Ghandur Zhafran Gioni Ogriansyah 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 Heskyel Pranata Tarigan Hesti Nur’aini Hidayah, Nenden Hidayah, Nenden Restu Hijeria , Putri Hutagaol, Julianti Br Hutagaol Ida Anggriani Ida Ayu Made Er Maytha Gayatri Ilahi, Wahyu Illahi, Jerry Kurnia Indriasari , Nia Irwan Moridu Islaini, Yulia Jefriansyah, Moehammad Jelita Puja Afrianti Joko Widianto Joko Widianto, Joko Jovandika Anugrah Jumagar Lumban Sianta Juniansyah, Fikri Nazih Jusi Irawan Kamaludin Kamelia Astuty Kaulan Kevin Nicolas Kharil, Khairil Kimas Kurniawan Klara Mega Utari Panjaitan Kresnawati Kresnawati Kresnawati, Kresnawati Kristina, Nevianti Kundori 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 M. Sihab Magfiroh, Galih Mahendera, Iza Manurung , Niko Demus Maria Agustina Br.Nambela Marita Vriscilla Putri Marpeka, Lismeza Marsanda, Marsanda Marsel Deno Palta Marvel Poppy Sabarhati Waruwu Marvi Hasvick Mayzan Dwi Yusandi Mekar Meilisa Amalia Merry Rullyanti, Merry Mia Margareta Huta Galung Mitior - Mitior -, Mitior Monique , Eska Prima Muda’ I, Ihtiar Dayu Muhammad Bendy Muhammad Rahman Febliansa Muhammad Roky Pratama Muhammad Rusdi Mujiono Murib, Tindinus Mutiara Putri, Mutiara Nabela, Inka Nabila, Melane Neysha Nada Chencelia Nadila Putri Wulandari Nafisa, Kafka Nasution, Suswati Nela Puspita Sari Nenden Restu Hidayah Nenden Restu Hidayah Nengsih, Mimi Kurnia Neti Herlianti Nevi Fitriani Nevianti Kristina Nia Indriasari Nining Septia Nirmalawati Nirmalawati Nirta Vera Yustanti Nopentri, Elvemas Nopitasari, Weni Novia Azelia Novita, Meta Nurhalimah Tusadiyah Nurnaini Nurnaini Nurzam Nurzam - Nurzam, Nurzam Nur’aini, Hesti Ofta Prastiyo Apriansyah Ogriansyah , Gioni Oktafia, Berliana Oktarisna, Resty Oktavianti, Selvi Ondi Fernando Panjaitan, Klara Mega Utari Panji Dwi Atmojo Perdiansa, Jeri Permata, Puja Dwi Prahasti Pramata, Agung Surya 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 Putriani, Ririn Qhumayira, Tharisa Rahayu, Hesti Riski Rahma Daniarti Rahmadania, Della Rahmadania, Friska Rahmat Renaldi Ramadano, Ebben Sah Ramaddan, Putri Rani Sari Fauziah Ranny Fitri Imran Refsi, Refsi Roziana Restu Sukri Restu Sukri Rhamadan , Danny Rico Hasadungan Nainggolan Rico Hasudungan Nainggolan Rika Hayati Rina Suthia Hayu Rina Trisna Yanti Rintan Harumi Prameswari Rinto Noviantoro, Rinto Rio Aprian Riska Ayuni Saputri Rizki , M. Gilang Roziana, Refsi 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, Vettyca Saputri, Vettyca Diana Sari, Desti Rupita Sari, Lupita Sarma, Dimas Titan Putra Selpi Ayu Lestari Sentosa, Anugerah Anggun Septi Septi Setena, Made Setiawan, Alex Setini, Made Shendi Putra Alpino 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 Syafran, Ahmad Syahputra, Paldi Awan Syaputra, Erpan Syaputri , Alinza Tambuan, Oscar Julius Gamaliel Tanjung, Abimayu Prasetiyo Tarigan , Heskeyel Pranata Tarigan , Heskyel Pranata Tarigan, Heskyel Tarigan, Heskyel Pranata Tawakal, Anzori Terry, Leoni Tiara Desri Meisena Tiara Elma Fira Tio Wichaksono Sagutro Titin Dwi Jayanti Tito Irwanto 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 Wiranda Buaton Wiwin Saputra Wiwit Tea Ochty Sri Wulandari Wulandari, Annisa Wulandari, Wiwit Tea Ochty Sri Yani, Anhar Yanti , Rina Trisna Yanti, Rina Trisna Yanto Efendi YANTO YANTO Yenda Putri Otama Yenni Fitria Yennita Asriyani Yessi Indah Radianti Yoli Andi Rozzi Yudi Ariantara Yudi Irawan Yudi Irawan Abi Yudi Irawan Abi Yulita Sari Yun Fitriano Yundari Monica Putri Yuspitara, Adhitya Zahrah Indah Ferina Zahza Ivana Putri