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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal AKSI (Akuntansi dan Sistem Informasi) JOURNAL OF APPLIED ACCOUNTING AND TAXATION Minda Baharu JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Bisnis dan Kewirausahaan Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Jurnal Bisnis Mahasiswa Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam EPIGRAM (e-journal) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Afriyanti Hasanah
Politeknik Negeri Batam
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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Development of A Tax Aware Clinic Website for MSMEs Arniati; Anggraini, Ria; Putri, Wika Arsanti; Kurniawan, Dedi; Maulana Putra, Tengku Surya; Maulana Putra, Anjelina; Hasanah, Afriyanti
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol. 11 No. 1 (2026)
Publisher : Politeknik Negeri Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v11i1.1133

Abstract

MSMEs in Indonesia contribute 61.07% to GDP and absorb 97% of the national workforce. However, their income tax contribution was only 1.1% in 2019. This glaring gap indicates that existing tax information channels, including the Directorate General of Taxes (DGT) portal, fail to effectively reach and serve MSMEs. This study aims to analyze the needs of MSMEs for specialized tax services through a dedicated tax clinic web platform. Research data were obtained from 17 informants through in-depth interviews and focus group discussions (FGDs) that were analyzed using open, axial, and selective coding. A key methodological contribution is the direct link between FGD insights and design features: for example, informants' distrust and discomfort with DGT-managed consultations, feeling "interrogated" rather than guided, directly shaped the decision to design the consultation feature as an independent, university-led service, rather than a government portal. These findings suggest that most MSMEs do not rely on official tax websites; Instead, they obtain tax information from WhatsApp, YouTube, and Instagram status updates, indicating low trust and awareness of the current tax portal. Informants require tax regulations categorized by business type, credible and up-to-date news, interactive calculators (PPh Articles 21, 23, and final income tax), visual learning materials, and personalized online consultation services. This study provides a user-centered design framework aligned with the TSEF for a tax clinic website specifically designed for the needs of MSME taxpayers in Batam, offering a replicable model for similar polytechnic institutions across Indonesia seeking to bridge the tax compliance gap.
Persepsi Industri Kota Batam terhadap Super Tax Deduction Arniati; Dedi Kurniawan; Rizki Lanniari HS; Afriyanti Hasanah; Anjelina
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 7 No. 1 (2025): Oktober: The Future of Tax Administration: Integration of Technology, Policy an
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v7i1.991

Abstract

The super tax deduction provision enables the industrial sector to engage in vocational education initiatives by innovating and enhancing human resources to cultivate a better, more competent workforce. Nonetheless, the actual circumstances do not align with the anticipated objectives. Consequently, this investigation was undertaken.  This research seeks to examine the attitude of Batam City's industry about the super tax deductions law and the use of tax incentives in industrial operations. The investigator used a descriptive qualitative methodology with a purposive sample strategy.  The analytical method was used to handle raw data derived from the distribution of questionnaires and focus group discussions (FGD) involving 13 industries in Batam City.  The research findings suggest that the use of the super tax deductions tax facility in Batam City's industry remains suboptimal.  This results from insufficient government support for socialization and help with the super tax deductions rule.  The government must strengthen the super tax deduction socialization strategy to prevent uneven regulations. Furthermore, the government must provide explicit directives on the methodologies for computing and reporting super tax deduction facilities. The government may use the findings of this research to assess implemented policies. Taxpayers may use it as supplementary information for tax preparation via tax incentives.
Co-Authors Adi Irawan Setiyanto Andi Erna Mulyana Anjelina Anjelina Anjelina Anjelina Anjelina Anjelina Anjelina Anjelina, Anjelina Annisya Fitri Khairina Parinduri Arif Darmawan Arniati Arniati Arniati Arniati Arniati Arniati arniati, arniati Dedi Kurniawan dedi kurniawan Dedi Kurniawan Dedi Kurniawan Diah Amalia Didit Enggariyanto Dwitania Putri, Raja Hamizah Eka Rahmawani Hanny Oktaria Hesti Yuniasih Idarti Idarti Ines Hendri Kurnia Irianto, Danar Irsutami Irsutami Lanniari HS, Rizki Lanniari, Rizki Maulana Putra, Anjelina Maulana Putra, Tengku Surya Mayasari, Mega Mia Syafrina Muhammad Zaenuddin Muslim Ansori Mutia Ulfah NABILLA SEPTIA ARYAPUTRI Nova Sabrina Nurhasikin Nurhasikin Nurul Puan Sari Oktariyani Oktariyani Rahmadani, Ana Fadilah Rahman, Fuad Arif RIA ANGGRAINI Riri Zelmiyanti Riri Zelmiyanti, Riri Rizki Lanniari Rizki Lanniari HS Seto Sulaksono Adi Wibowo Sherly Prastia Sudarso, Dian Mulyaningtyas tika al shafti Utama, Doni Putra Vina Kholisa Dinuka Wika Arsansti Putri Wika Arsanti Putri, Wika Arsanti Winanda Wahana Warga Dalam Yulinda Yulinda Yulinda Yulinda