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All Journal Infestasi Owner : Riset dan Jurnal Akuntansi Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi BUANA SAINS Organum: Jurnal Saintifik Manajemen dan Akuntansi Al-Kharaj: Journal of Islamic Economic and Business Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat JCA (Jurnal Cendekia Akuntansi) KENDALI: Economics and Social Humanities RISK : Jurnal Riset Bisnis dan Ekonomi JAS (Jurnal Akuntansi Syariah)
Puji Rahayu
Dosen Akuntansi, Universitas Islam Kadiri, Kediri
Humanities Biochemistry, Genetics & Molecular Biology Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mathematics Physics Public Health Social Sciences Other

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Pengakuan Aset Tak Berwujud Dan Perbandingan Metode Garis Lurus Dengan Metode Saldo Menurun Dalam Menentukan Pajak Penghasilan Puji Rahayu; Hariana Septian
JAS (Jurnal Akuntansi Syariah) Vol 4 No 2 (2020): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v4i2.253

Abstract

The purpose of this study is to analyze the recognition of intangible assets and to compare the straights line method with the declining balance method in determining income tax. The method in this research is evaluation and qualitative research type. From the results of the research, it was identified that the company has intangible assets in the form of a personnel information system worth IDR 35,000,000, all costs used to obtain the system are recognized as intangible assets according to the criteria for intangible assets according to PSAK 19. Amortization calculation results in 2019 using the straight-line method amounted to IDR 8,750,000. So that the commercial comprehensive income generated is IDR 27,425,574,392. Meanwhile, the declining balance method resulted in amortization of IDR 17,500,000 and the resulting comprehensive commercial profit of IDR 27,416,824,392. After the fiscal reconciliation was carried out, the Income Tax amounted to IDR 6,285,027,465 using a straight line as the amortization calculation. Meanwhile, Income Tax with amortization costs uses the declining balance method of IDR 6,282,964,965. There is a tax savings of IDR 2,062,500 if you use the Decreasing Balance Method. So that the declining balance method is very suitable to use when economic conditions are sluggish like today due to the impact of Covid-19. The tax savings can be used to increase the company's capital to run business operations.
Peran Artificial Intelligence dalam Perpajakan terhadap Kepatuhan Wajib Pajak E-Commerce: Literasi Digital sebagai mediator Puji Rahayu; Imarotus Suaidah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2516

Abstract

In Indonesia, the development of AI technology is very rapid. This technology has been used by various sectors, one of which is the taxation sector. Even though AI has been implemented in the tax system, the use of this technology has not been maximized due to limited digital literacy among MSMEs, especially e-commerce taxpayers. The purpose of this study is to determine the effect of artificial intelligence in the taxation aspect on tax compliance with digital literacy as a mediator. The population of this study was all MSME actors who make sales through e-commerce in Kediri. The sampling technique used non-probability using the voluntary sampling method, the number of samples used was 64 respondents. The data obtained was then processed using SmartPLS software. The results of this study indicate that AI-based tax services and E-commerce Tax have an influence on digital literacy. While literasi digital also has a relationship with compliance, AI-based tax services and E-commerce Tax have no relationship with compliance. Based on the results of the path coefficient analysis, it is known that there is an indirect influence of AI-based tax services and E-commerce Tax on taxpayer compliance through literasi digital. This study concludes that while AI-based tax services and E-commerce Tax do not directly influence taxpayer compliance, they play a crucial role in enhancing digital literacy, which in turn positively impacts compliance. Therefore, improving taxpayer digital literacy through AI-driven tax education could be a key strategy to foster greater compliance among MSME actors.
Implementasi Coretax terhadap Efisiensi Proses Administrasi Perpajakan dan Kepuasan Wajib Pajak di Era Digital: (Studi Kasus Di KPP Pratama Kediri) Abrilla Hani Artavia; Miladiah Kusumaningarti; Puji Rahayu
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.3044

Abstract

Starting in 2025, the integrated tax administration system (also known as Coretax) will be implemented in Indonesia with the aim of increasing the effectiveness and transparency of the country's tax administration system. The purpose of this study is to examine the effect of administrative process efficiency (y1) on taxpayer satisfaction (y2) after the implementation of Coretax (x). The method used is purposive sampling, with data collection techniques including observation, interviews, and documentation. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that the large variable of administrative process efficiency (Y1) has a more dominant effect on the level of taxpayer satisfaction (Y2) after the implementation of Coretax (X), that the administrative process efficiency (Y1) has a more dominant effect. The implications of this study are to encourage taxpayer digital literacy so that services become faster and more effective.
The Effect Of The 12% Vat Rate Increase Through Coretax System Against Income Of Umkm In Kediri City Fadilla Rafida; Miladiah Kusumaningarti; Puji Rahayu
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9113

Abstract

Study This aim For know influence tested variables​ to variables dependent through a series analysis statistics which include validity tests , reliability tests , assumption tests classic . Research methods use approach quantitative descriptive with data collection through questionnaire against 51 MSME sectors registered culinary​ as Taxable Entrepreneurs (PKP) at the Kediri Pratama Tax Office . All over instrument study stated worthy used Because every grains statement show mark correlation that exceeds the minimum limit so that can concluded to be valid. The test results reliability also shows that all over variables own level strong internal consistency so that the data is believed stable and able trusted . Testing assumptions classic show that the regression model has fulfil condition normality , no there is symptom multicollinearity , and residual variance in condition homoscedastic so that the model is assessed appropriate used in analysis continued . Regression results show that variables independent own significant influence​ to variables dependent Good in a way simultaneous and partial , which is proven through mark significance that is below the specified error limit . Research model This in a way overall assessed capable explain changes that occur in variables dependent , so that findings study can used as base consideration in taking decisions , development policies , as well as study next . Research This expected capable give contribution for understanding theoretical and practical related factors that influence variables studied​ as well as become reference for other relevant research .
Milenial vs Gen Z: Siapa Yang Lebih Melek Pajak Imarotus Suaidah; Puji Rahayu
KENDALI: Economics and Social Humanities Vol. 3 No. 3 (2025): KENDALI: Economics and Social Sciences Humanities, Maret 2025
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/kendali.v3i3.715

Abstract

Penelitian ini bertujuan untuk membandingkan tingkat literasi pajak antara Generasi Milenial dan Generasi Z dengan menggunakan tiga indikator utama: kesadaran pajak, pengetahuan kontekstual, dan pengambilan keputusan berbasis informasi. Studi ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 400 responden di Kota Kediri yang terdiri dari 200 orang Generasi Milenial dan 200 orang Generasi Z, yang semuanya memiliki Nomor Pokok Wajib Pajak (NPWP). Instrumen penelitian berupa kuesioner dengan skala Likert dan dianalisis menggunakan uji t independen. Hasil penelitian menunjukkan adanya perbedaan signifikan dalam indikator kesadaran pajak dan pengetahuan kontekstual, di mana Generasi Milenial memiliki nilai rata-rata yang lebih tinggi dibandingkan Generasi Z. Namun, tidak ditemukan perbedaan signifikan dalam indikator pengambilan keputusan berbasis informasi antara kedua generasi. Temuan ini mengindikasikan bahwa meskipun akses informasi digital terbuka luas bagi kedua generasi, tingkat kedalaman pemahaman dan kepedulian terhadap isu perpajakan tetap berbeda. Implikasi dari hasil ini menunjukkan pentingnya pendekatan edukasi perpajakan yang disesuaikan dengan karakteristik generasional. Pemerintah dan institusi pendidikan perlu merancang strategi sosialisasi pajak yang lebih kontekstual, menarik, dan berbasis teknologi untuk menjangkau Generasi Z secara lebih efektif. Penelitian ini memberikan kontribusi praktis dalam pengembangan strategi komunikasi fiskal yang adaptif di tengah transformasi digital sistem perpajakan nasional.
Bibliometric Analysis of Social Media Marketing Research (2015-2025): Key Contributors, Intellectual Structure, and Thematic Evolution Zaenul Muttaqien; Puji Rahayu
RISK : Jurnal Riset Bisnis dan Ekonomi Vol. 6 No. 2 (2025): November 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/risk.v6i2.7002

Abstract

The rapid growth of social media marketing (SMM) research has created a vast and complex academic landscape. This study presents a comprehensive bibliometric analysis to map this landscape, identify its key contributors, delineate its intellectual structure, and trace its thematic evolution from 2015 to 2025. Employing the PRISMA framework, this research analyzes a final sample of 843 articles from Scopus-indexed (Q1/Q2) journals using performance analysis and VOSviewer-based science mapping. Findings reveal that SMM research is a dynamic and highly collaborative field, with influential authors, journals, and countries shaping its development. Its intellectual structure is characterized by five primary thematic clusters, with engagement and influencer advertising emerging as the most central conceptual cornerstones. Furthermore, the evolution analysis highlights a clear trajectory from foundational topics toward emerging research trends, particularly artificial intelligence and sustainability. This study contributes a systematic, data-driven map of the current state of SMM research, serving as a valuable guide for scholars to navigate the literature and identify promising avenues for future inquiry.  
Tax Planning Melalui Penerapan Zakat Sebagai Upaya Meminimalisir Beban Pajak Badan (Studi Kasus Pada PT. Wonojati Wijoyo, Kediri) Puji Rahayu
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 12 No 2 (2017)
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v12i2.2017.pp125 - 139

Abstract

Implementation of tax planning through tax lawdengan exploiting loopholes in tax regulations one of which is exempted from the tax object is the payment of zakat on the amil zakat or amil zakat institutions established or endorsed by the government. Zakat is part of the pillar of Islam is the third pillar. For the Islamic ummah zakat law it must be done.Manajemen company has done tax planning in minimizing the tax burden.How that has been used by companies through depreciation of assets and financing the procurement of goods using leasing or leasing services.Namun companies have never applied zakat payments As a tax savings. The purpose of this study to know the tax planning through the implementation of zakat as an effort to minimize the agency tax burden.Types of data used in this study are qualitative and quantitative data.Data in this study are taken directly in the form of data about corporate organizational structure, employee data, company history and tax planning system that has been applied company. The data analysis technique used in this research is qualitative descriptive by analyzing fiscal reconciliation in order to calculate the Corporate Income Tax by applying the company before applying the tax planning through the payment of zakat, calculating the amount of zakat, calculating the Income Tax after applying the tax planning through zakat payment, Comparing the Income Taxes owed before After applying the tax planning through the payment of zakat.From the research result, it is concluded that the income tax burden payable by the company in 2016 before doing the implementation of tax planning through the payment of zakat amounting to Rp 282.355.625, - while after implementing the zakat of Rp 275.449.750, - the difference of Rp 6.905.875, - And tax payable prior to the fiscal reconciliation of Rp 275,096,375,-. There is a difference of Rp 353,375, - so the researcher recommends to apply zakat payment to amil zalcat or amil zalcat institution which has been legalized by the government because it has been legalized by taxation and paying zakat besides being able to clean the property is also a mandatory command of Allah SWT We carry out according to His word in the Al-Qur'an.
Co-Authors Abrilla Hani Artavia Dixa Tioangga Kusuma Fadilla Rafida Fajar Setyawan Hariana Septian Imam Habibi Imarotus Suaidah Imarotus Suaidah khasanah sahara Miladiah Kusumaningarti Putri Awalina Rike Selviasari Shafara Ahmadea Widanastiti Zaenul Muttaqien Zahra Devian Wardani