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All Journal Wacana, Jurnal Sosial dan Humaniora AdBispreneur Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Public Policy Jurnal Darma Agung Jurnal Ilmu Administrasi Negara Jurnal Akuntansi dan Keuangan Indonesia Innovative: Journal Of Social Science Research Jurnal Ilmiah Administrasi Publik
Ning Rahayu
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Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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PEMETAAN UMKM INDUSTRI KREATIF DI WILAYAH PRIANGAN TIMUR: IDENTIFIKASI KEUNGGULAN DAYA SAING LOKAL Purbasari, Ratih; Chandra, Wijaya; Rahayu, Ning; Maulina, Erna
AdBispreneur Vol 3, No 1 (2018): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewiraus
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.175 KB) | DOI: 10.24198/adbispreneur.v3i1.16083

Abstract

ABSTRACT This research tries to improve local competitive advantage through of creative industry potentials development. The research method used is qualitative approach and contextual technique of local competitive advantage development in East Priangan region with the following stages (1) Collecting secondary data through literature review and related intitutions (2) Understanding of local competitive advantage and creative industries concept (3) Mapping creative industries potential (4) Identifying the most potentialy creative industries and analysis. The results showed that the sub-sectors of the most potential creative industry in each region are the Mendong Handicraft Industry (Tasikmalaya City), the Akar Wangi Handicraft Industry (Garut Regency), the Coconut Handicraft Industry (Ciamis Regency) according to the competitive advantage concept. They also have local resources and supported by government protection policies. Moreover they have both domestic and foreign markets. In order to have competitive advantage sustainability, required collaboration and cooperation of all related parties in an entrepreneurial ecosystem of each creative industry regions.  Keywords : Local Competitive Advantage, Creative Industry, East Priangan, ABSTRAKPenelitian ini berupaya untuk membantu meningkatkan keunggulan daya saing lokal melalui pengembangan potensi industri kreatif. Metode penelitian yang digunakan adalah pendekatan kualitatif dan teknik kontekstual mengenai pengembangan keunggulan daya saing lokal di wilayah Priangan Timur dengan tahapan (1) Mengumpulkan data sekunder melalui tinjauan pustaka dan institusi terkait (2) Pemahaman konteks keunggulan daya saing lokal dan industri kreatif (3) Pemetaan potensi industri kreatif (4) Identifikasi industri kreatif yang paling berpotensi dan analisisnya. Hasil penelitian menunjukkan bahwa subsektor dari industri kreatif yang paling berpontensi di masing-masing daerah adalah Industri Kerajinan Anyaman Mendong (Kota Tasikmalaya), Industri Kerajinan Akar Wangi (Kab. Garut), Kerajinan Lidi Kelapa (Kab. Ciamis) berdasarkan konsep keunggulan daya saing, memiliki sumber daya lokal dan dukungan kebijakan perlidungan dari pemerintah, serta telah memiliki pasar domestik dan luar negeri. Untuk memiliki keunggulan daya saing berkelanjutan, dibutuhkan kolaborasi dan kerjasama dari semua pihak yang terlibat di dalam ekosistem kewirausahaan di setiap wilayah industri kreatif tersebut.Kata kunci : Keunggulan Daya Saing Lokal, Industri Kreatif, Priangan Tim
PEMETAAN UMKM INDUSTRI KREATIF DI WILAYAH PRIANGAN TIMUR: IDENTIFIKASI KEUNGGULAN DAYA SAING LOKAL Ratih Purbasari; Wijaya Chandra; Ning Rahayu; Erna Maulina
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 3, No 1 (2018): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (471.175 KB) | DOI: 10.24198/adbispreneur.v3i1.16083

Abstract

ABSTRACT This research tries to improve local competitive advantage through of creative industry potentials development. The research method used is qualitative approach and contextual technique of local competitive advantage development in East Priangan region with the following stages (1) Collecting secondary data through literature review and related intitutions (2) Understanding of local competitive advantage and creative industries concept (3) Mapping creative industries potential (4) Identifying the most potentialy creative industries and analysis. The results showed that the sub-sectors of the most potential creative industry in each region are the Mendong Handicraft Industry (Tasikmalaya City), the Akar Wangi Handicraft Industry (Garut Regency), the Coconut Handicraft Industry (Ciamis Regency) according to the competitive advantage concept. They also have local resources and supported by government protection policies. Moreover they have both domestic and foreign markets. In order to have competitive advantage sustainability, required collaboration and cooperation of all related parties in an entrepreneurial ecosystem of each creative industry regions.  Keywords : Local Competitive Advantage, Creative Industry, East Priangan, ABSTRAKPenelitian ini berupaya untuk membantu meningkatkan keunggulan daya saing lokal melalui pengembangan potensi industri kreatif. Metode penelitian yang digunakan adalah pendekatan kualitatif dan teknik kontekstual mengenai pengembangan keunggulan daya saing lokal di wilayah Priangan Timur dengan tahapan (1) Mengumpulkan data sekunder melalui tinjauan pustaka dan institusi terkait (2) Pemahaman konteks keunggulan daya saing lokal dan industri kreatif (3) Pemetaan potensi industri kreatif (4) Identifikasi industri kreatif yang paling berpotensi dan analisisnya. Hasil penelitian menunjukkan bahwa subsektor dari industri kreatif yang paling berpontensi di masing-masing daerah adalah Industri Kerajinan Anyaman Mendong (Kota Tasikmalaya), Industri Kerajinan Akar Wangi (Kab. Garut), Kerajinan Lidi Kelapa (Kab. Ciamis) berdasarkan konsep keunggulan daya saing, memiliki sumber daya lokal dan dukungan kebijakan perlidungan dari pemerintah, serta telah memiliki pasar domestik dan luar negeri. Untuk memiliki keunggulan daya saing berkelanjutan, dibutuhkan kolaborasi dan kerjasama dari semua pihak yang terlibat di dalam ekosistem kewirausahaan di setiap wilayah industri kreatif tersebut.Kata kunci : Keunggulan Daya Saing Lokal, Industri Kreatif, Priangan Tim
IDENTIFIKASI AKTOR DAN FAKTOR DALAM EKOSISTEM KEWIRAUSAHAAN : KASUS PADA INDUSTRI KREATIF DI WILAYAH PRIANGAN TIMUR, JAWA BARAT Ratih Purbasari; Chandra Wijaya; Ning Rahayu
AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausahaan Vol 5, No 3 (2020): AdBispreneur : Jurnal Pemikiran dan Penelitian Administrasi Bisnis dan Kewirausa
Publisher : Departemen Ilmu Administrasi Bisnis, Fakultas Ilmu Sosial dan Ilmu Politik, UNPAD

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/adbispreneur.v5i3.29003

Abstract

This study aims to identify actors and factors involved in the process of knowledge transfer through various networks in the entrepreneurial ecosystem, by taking the case of the creative industry in the East Priangan region which is recognized as having competitive advantages. This identification is important to determine the actors and factors involved in the creative industry entrepreneurial ecosystem in the East Priangan region as an effort to improve the quality of entrepreneurship. The research method used is a qualitative approach and contextual techniques regarding knowledge transfer with the stages (1) Collecting secondary data through literature review (2) Understanding the concept of entrepreneurial ecosystems and creative industries (3) Identifying actors and factors that play a role in the entrepreneurial ecosystem and their analysis. Data collection was carried out by in-depth interview observation. From the research results identified social community actors (surrounding communities) as the most important actors in the entrepreneurial ecosystem and supporting service factors are factors that are incompatible with the entrepreneurial ecosystem model that is the reference in this study. Penelitian ini bertujuan untuk mengidentifikasikan aktor dan faktor yang terlibat dalam proses transfer pengetahuan melalui berbagai jaringan yang ada di dalam ekosistem kewirausahaan, dengan mengambil kasus pada industri kreatif di wilayah priangan timur yang diakui telah memiliki keunggulan daya saing. Identifikasi ini penting dilakukan untuk mengetahui aktor dan faktor yan terlibat dalam ekosistem kewirausahaan industri kreatif di wilayah Priangan Timur sebagai upaya peningkatan kualitas kewirausahaan. Metode penelitian yang digunakan adalah pendekatan kualitatif dan teknik kontekstual mengenai transfer pengetahuan dengan tahapan (1) Mengumpulkan data sekunder melalui tinjauan pustaka, (2) Pemahaman konsep ekosistem kewirausahaan dan industri kreatif, dan (3) Identifikasi aktor dan faktor yang berperan dalam ekosistem kewirausahaan dan analisisnya. Pengumpulan data dilakukan dengan observasi dan wawancara mendalam. Dari hasil penelitian diidentifikasikan aktor masyarakat sosial (masyarakat sekitar) sebagai aktor yang paling berperan di dalam ekosistem kewirausahaan, serta faktor layanan pendukung merupakan faktor yang tidak sesuai dengan model ekosistem kewirausahaan yang menjadi acuan pada penelitian ini.  
Analysis of Fulfillment of the Principles of Justice and the Principle of Equality in Administrative Fines Provisions and Interest Rewards in the Tax Dispute Process Satria Amiputra; Ning Rahayu
Wacana Journal of Social and Humanity Studies Vol. 22 No. 4 (2019)
Publisher : Sekolah Pascasarjana Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Taxes are one source of state revenue derived from public participation. In Indonesia, the government in conducting tax collection will be in direct contact with the interests of the community. Implementation of tax collection in the middle of the community that is not in accordance with the balance of rights and obligations as well as tax laws will occur injustice for the taxpayer community, so that it can cause tax disputes between the taxpayer and the Director General of Taxes or the tax apparatus (tax authorities). Tax disputes between taxpayers and the Director General of Taxes or tax officials (tax authorities) are caused by differences in understanding of taxation provisions, differences in interpretation of taxation provisions, differences in viewpoints in evaluating facts, and may also be due to disagreements in the evidentiary process. This study aims to analyze the fulfillment of the principles of justice and equality in terms of administrative fines and interest rewards in the tax dispute process. This type of research is normative with a post positivism approach. The results of this study reveal that the rules regarding administrative sanctions in tax disputes as regulated in the 2007 KUP Law are unfair because taxpayers feel afraid to exercise or maintain their constitutional rights, so that the taxpayer's constitutional rights have been impaired when attempts to maintain their rights. Not fully the rules regarding administrative sanctions in tax disputes in accordance with the principle of equality or fairplay can be seen from Equality achieved only at the technical level and Equality not achieved at the substantive level.
Praktik Penghindaran Pajak oleh Foreign Direct Investment Berbentuk Perseroan Terbatas Penanaman Modal Asing Ning Rahayu
JIANA ( Jurnal Ilmu Administrasi Negara ) Vol 10, No 02 (2010)
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (49.072 KB) | DOI: 10.46730/jiana.v10i02.1067

Abstract

The increase of Foreign Direct Investment (FDI) was improved greatly year to date in ourcountry. Despite of the positive development, there was anomalous condition in Indonesia. On theone side, the Indonesian government seriously done huge efforts to increase FDI realization withspecial facilities, but on the other side, many foreign companies in terms of Foreign InvestmentCompany did not pay Corporate Income Tax and file Income Tax Return which shown a tax loss forlong times. Those anomalous phenomenon was occured hypothetically due to the practice of taxavoidance by those companies policy. This research aim to capture practice of tax avoidance by theForeign Investment Company. The research methods using qualitative instrument and participa-tory observations. Qualitative instrument includes indepth interview with the key informants. Thisresearch result indicates there are five practices of tax avoidance which commonly performedthrough a scheme of transfer pricing, thin capitalization, treaty shopping, controlled foreign corpo-ration (CFC), and the use of tax heaven countries. Those tax avoidance practice was occured byusing the loopholes of Indonesian tax regulation. Another result of this research also depicts ourunderstanding on the close relationship between subsidiary company with its parent company abroad.For further research as theoritical implication, next researcher should be able to combine quantiativeas well as qualitative method in order to have robust research result and rigor recommendation.
EVALUASI REGULASI ATAS PRAKTIK PENGHINDARAN PAJAK PENANAMAN MODAL ASING Rahayu, Ning
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 1
Publisher : UI Scholars Hub

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Abstract

For tax payers, especially subsidiary company, government incentices to attract new investment have already been captured with reflected in tax efficiency throughout the use of loopholes in corporate income tax law. Tax planning is one of the legal example of using loopholes. On the contraty for fiscal authorities, doing tax avoidance as a mean of tax planning could potentially harmful for the government and, therefore, the government follows by using remedies of fiscal correction. This study aims to understand and to evaluate anti-tax avoindance law and regulations in Indonesia and identify whether or not there are several tax loopholes may provided resulting in negative benefits for the fiscal aouthority. From the field research finding by using indepth interview and participatory observation, it is evident that the most common practice of tax avoidance are the use of transfer pricing and thin capitalization schemes. Those two schemes were usually exploited to give optimum benefits of loopholes in tax laws. Thus, we acknowledge that anti-­tax avoidance regulations administered by the government in the context of good regulation process is still imperfect, to the fact that those regulations and law were still left behind some loopholes that potentially used to perform tax avoidance by the tax payer, therefore government would not get optimal revenue tax payers. Moreover, Indonesian anti-tax avoidance policy also lagged behind newest practical issues which are more complex and difficult to detect.
PRAKTIK-PRAKTIK TAX AVOIDANCE SERTA PENERAPAN KEBIJAKAN ANTI-TAX AVOIDANCE DI INDONESIA Putra, Erik Dwi; Rahayu, Ning
JURNAL DARMA AGUNG Vol 31 No 3 (2023): JUNI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i3.3499

Abstract

Penghindaran pajak telah menjadi isu global yang banyak diperbincangkan di berbagai negara di dunia. Setiap tahun diperkirakan ada kerugian negara sekitar Rp69 triliun akibat skema penghindaran pajak di Indonesia. Metode penelitian ini menggunakan metode kualitatif, sedangkan teknik pengumpulan data dilakukan dengan penelusuran dari berbagai sumber, baik itu melalui pemberitaan media cetak atau elektronik. Hasil penelitian menunjukkan bahwa terdapat kendala dalam perumusan aturan anti penghindaran pajak di Indonesia, di mana pemerintah dihadapkan pada wajib pajak yang mampu memanfaatkan ketentuan pajak yang ada. Dalam kaitan ini, pemerintah telah berupaya untuk mencegah penghindaran pajak melalui penerapan kebijakan seperti anti thin capitalization, CFC rule, transfer pricing, dan anti treaty shopping. Namun, kebijakan yang masuk dalam kategori SAAR dinilai belum optimal. Oleh karena itu, pemerintah juga dapat mempertimbangkan instrumen GAAR yang saat ini diterapkan di berbagai negara.
Evaluation of the Effectiveness of the Policy for the Repatriation of Foreign Assets into the Country in the Voluntary Disclosure Program Gultom, Harry Gregorius; Rahayu, Ning
Journal Public Policy Vol 9, No 4 (2023): October
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v9i4.8677

Abstract

This research will analyze the effectiveness of the policy of repatriating foreign assets into the country in the Voluntary Disclosure Program. Researchers used the 7's framework proposed by McKinsey consultants with the elements of shared values, staff, system, structure, strategy, skills, and style in assessing the effectiveness of asset repatriation. This research aims to determine whether the repatriation of assets in the Voluntary Disclosure Program has been effective and the inhibiting factors in carrying out asset repatriation by the Directorate General of Taxes. This research uses a post-positivist approach with a descriptive research type. Data collection techniques were obtained through literature studies and field studies. Field studies were conducted using in-depth interviews with relevant stakeholders such as the Directorate General of Taxes, Academics, the House of Representatives, and Practitioners. The research results show that the elements of shared values, structure, and style are practical, but the elements of strategy, skills, staff, and systems could be more. There are also obstacles faced by the Directorate General of Taxes, namely policies implemented at the wrong time due to the COVID-19 pandemic, taxpayer assets that are not liquid plus the shadow of a global recession due to the pandemic, programs that are less attractive to taxpayers, lack of legal certainty, regarding the Voluntary Disclosure Program policy, as well as the unstable economic and political conditions in Indonesia due to the pandemic.
SWOT Analysis of the Implementation of Tax Dispute Administration and Electronic Trials (E-Tax Court) at the Indonesian Tax Court Prasetyo, Donatius Tri; Rahayu, Ning
Journal Public Policy Vol 10, No 3 (2024): July
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v10i3.10317

Abstract

Implementation of Tax Dispute Administration and Electronic Hearings (E-Tax Court) at the Indonesian Tax Court is an effort to increase the use of technology and information systems in the Indonesian Tax Court process. Implementation E-Tax Court and technology integration can help speed up the process and increase the efficiency of the Indonesian Tax Court. This research aims to analyze implementation E-Tax Court in terms of Analysis Strengths, Weaknesses, Opportunities, And Threat (SWOT) and analyze the supporting factors for successful implementation E-Tax Court in Tax Dispute Administration and Electronic Hearings at the Indonesian Tax Court. This research was conducted using a qualitative approach with a post positivist paradigm. The data collection technique used was through literature study and in-depth interviews. Strength: E-Tax Courtproviding efficiency in terms of time and costs, easy accessibility for users so as to increase transparency and accountability;Weaknesses: E-Tax Court still constrained by technological infrastructure, human resource readiness; Opportunities : application E-Tax Courtis a form of innovation and modernization of the legal system in Indonesia; Threat: e-tax court There are still limited regulations governing implementatione-tax court. Supporting factors for successful implementation E-Tax Court has been noticed by the Indonesian Tax Court. Supporting factors for successful implementation E-Tax Court These include system quality, information quality, service quality, system use, user satisfaction and benefits for users
Apakah Tax Planning, Kinerja Perusahaan, dan Leverage Berpengaruh Terhadap Manajemen Laba Riil? Khairiyahtussolihah, Assa’adatul; Rahayu, Ning; Farizal, Nando; Puspita, Nurkhasanah Rina; Sari, Indah Permata
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.18119

Abstract

Penelitian ini bertujuan untuk mengetahui hubungan antara (Perencanaan Pajak) Tax Planning, Kinerja Perusahaan, dan Leverage terhadap Manajemen Laba Riil dengan Ukuran Perusahaan sebagai variabel pemoderasi. Pengumpulan sampel dilakukan menggunakan metode purposive sampling dengan jumlah sampel sebanyak 144 perusahaan selama periode 2014-2018. Alat analisis yang digunakan adalah regresi linier berganda. Hasil penelitian membuktikan bahwa tidak ada pengaruh Tax Planning terhadap Manajemen Laba Riil. Sebaliknya, Kinerja Perusahaan dan Leverage berpengaruh negatif signifikan terhadap Manajemen Laba Riil. Selain itu, Ukuran Perusahaan tidak mampu memperlemah hubungan (Perencanaan Pajak) Tax Planning, Kinerja Perusahaan, dan Leverage terhadap Manajemen Laba Riil.
Co-Authors Belianto, Daniel Chandra Wijaya Chandra Wijaya Chandra, Wijaya Erna Maulina Farizal, Nando Gultom, Harry Gregorius Indah Permata Sari Khairiyahtussolihah, Assa’adatul Khoiry, Lukmanul Hakim Al Nurkhasanah Rina Puspita Prasetyo, Donatius Tri Putra, Erik Dwi Ratih Purbasari, Ratih Satria Amiputra Wijaya Chandra