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All Journal JOURNAL UTILITY: Jurnal Ilmiah Pendidikan dan Ekonomi Jurnal Harmoni: Jurnal Akuntansi dan Keuangan
Imahda Khori Furqon
Unknown Affiliation
Economics, Econometrics & Finance Education

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PENGARUH SANKSI PAJAK SERTA PENGETAHUAN MASYARAKAT TENTANG PAJAK TERHADAP KEPATUHAN MEMBAYAR WAJIB PAJAK Debyta Ayu Umi Hani; Imahda Khori Furqon
UTILITY: Jurnal Ilmiah Pendidikan dan Ekonomi Vol 5 No 01 (2021): February Edition
Publisher : Program Studi Pendidikan Ekonomi STKIP Nurul Huda OKU Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30599/utility.v5i01.1161

Abstract

Pajak merupakan sumber utama Negara dalam mendanai belanja Negara. Pajak adalah kontribusi wajib kepada Negara yang terutang oleh orang pribadi atau badan yang bersifat memaksa berdasarkan undang-undang, dengan tidak mendapatkan imbalan secara langsung dan digunakan untuk keperluan Negara untuk kemakmuran rakyat Tujuan dari penelitian ini yaitu untuk menguji pengaruh sanksi pajak serta pengetahuan masyarakat tentang pajak terhadap kepatuhan membayar wajib pajak.Kepatuhan pajak jadi permasalahan yang belum terselesaikan saat ini di Indonesia, karena pada dasarnya karakteristik perilaku wajib pajak yang menyebabkan rendahnya kepatuhan pajak yaitu ketidakpatuhan yang disebabkan oleh ketidaktahuab dan ketidakpatuhan yang disengaja. Metode yang digunakan dalam penelitian ini yaitu menggunakan metode kualitatif.
Juridical and Fiscal Analysis of Carbon Tax as an Emission Control Instrument in the Indonesian Tax Financial System imahda khori furqon; Minkhatun Nasikhah
Jurnal Mahasiswa Akuntansi dan Bisnis (JMAB) Vol 4 No 1 (2025): MEI
Publisher : Program Studi Akuntansi Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/jharmoni.v4i1.20060

Abstract

This study aims to analyze the juridical and fiscal aspects of the implementation of carbon tax as an instrument of emission control in Indonesia's taxation system. The carbon tax is regulated in Law No. 7 of 2021 on Harmonization of Tax Regulations (HPP Law), which marks a shift in the function of taxes from being a means of state revenue to an instrument of sustainable development. This research uses a normative juridical method with a qualitative approach to examine the legal basis, fiscal impact, and policy effectiveness on changes in business financial behavior. Although there have been many studies on the environmental and economic aspects of carbon tax, there are still few studies that comprehensively discuss the integration of juridical and fiscal aspects in the context of the national taxation system. The results show that carbon tax has strong constitutional legitimacy and is able to encourage corporate managerial transformation, but its implementation is faced with various challenges such as adaptation inequality between large companies and MSMEs, limited emission reporting, and immature technical regulations. Policy harmonization, capacity building, and fiscal incentives are needed for the carbon tax to be implemented fairly and effectively.
Co-Authors Debyta Ayu Umi Hani Minkhatun Nasikhah