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All Journal Jurnal Ilmu Administrasi Negara (JUAN) STI Policy and Management Journal Khazanah Hukum Khazanah Pendidikan Islam Publica: Jurnal Pemikiran Administrasi Negara Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Jurnal Inovasi Penelitian Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Journal of Law, Administration, and Social Science Jurnal DIALEKTIKA : Jurnal Ilmu Sosial MODERAT: Jurnal Ilmiah Ilmu Pemerintahan Jurnal Perpajakan dan Keuangan Publik Religion and Policy Journal
Wahyu, Fitri Pebriani
UIN Sunan Gunung Djati Bandung
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Dynamics of Base Erosion and Profit Shifting (BEPS) Tax Planning Strategy in the Global Sustainable Development Framework Wahyu, Fitri Pebriani; Putri, Shabrina Magistra
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 1 (2025): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v4i1.44799

Abstract

Tax as the main source of income for the state has an important role in financing sustainable development. However, the dynamics of tax planning are increasingly complex with the issue of Base Erosion and Profit Shifting (BEPS), which has become a major concern for G20 member countries since 2014. BEPS, which refers to the practice of tax avoidance by multinational companies through shifting profits to countries with low tax rates, has created global economic injustice and hampered development. This article discusses the implementation of the BEPS strategy in the context of sustainable development, highlighting Indonesia's role in adopting this policy in its taxation system. BEPS, introduced by the OECD, aims to improve the international tax framework to suit the dynamics of the global economy, reduce tax avoidance, and ensure fair contributions from companies, communities, and countries. This strategy also supports economic stability and creates a healthy business environment, stimulates domestic investment, and contributes to the achievement of sustainable development goals (SDGs). The implementation of BEPS in Indonesia, especially in the digital economy aspect, reflects the country's commitment to strengthening fiscal resilience and supporting inclusive and sustainable development. In conclusion, the implementation of BEPS plays a crucial role in creating a transparent, fair and sustainable tax system, which can support inclusive economic growth and reduce social inequality.
Empowering Rural Prosperity: Strategies for Sustainable Social Welfare Through the Tourism Village Priority Program in West Java Province Alia, Siti; Wahyu, Fitri Pebriani; Septiadi, Muhammad Andi; Sule, Babayo
Publica: Jurnal Pemikiran Administrasi Negara Vol. 16 No. 1 (2024): Publica
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v16i1.33635

Abstract

This research conducts a qualitative analysis of the challenges and intricacies involved in establishing sustainable tourism villages in Indonesia, with a specific focus on West Java Province, using the village of Alam Endah as its subject. The study's core findings underscore the pivotal role of human resource relations in driving the development of tourist villages, emphasize the importance of clear regulatory frameworks and legal structures for sustainable growth, and highlight the effectiveness of strategic marketing in enhancing the attractiveness of these villages. Additionally, it underscores the significant impact of sustainable tourism village development in uplifting the welfare of local communities. By weaving these elements together and fostering strong interconnections among them, this research provides a comprehensive roadmap for the sustainable development of tourism villages, offering lasting economic, social, and environmental benefits to the region.
The Collaboration Between Educational Institutions and the Directorate General of Taxes in Enhancing Student Literacy on Tax Technology Wahyu, Fitri Pebriani; Santosa, Dessylva Maharany
Khazanah Pendidikan Islam Vol. 6 No. 1 (2024): Khazanah Pendidikan Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/kpi.v6i1.41440

Abstract

Low tax technology literacy remains a challenge. Many taxpayers struggle to use digital tax administration systems such as DJP Online, which affects tax compliance. To address this, the Directorate General of Taxes (DJP) collaborates with educational institutions such as Sunan Gunung Djati State Islamic University Bandung through the Renjani program, inviting students to contribute in helping improve technology literacy, which in turn will impact tax compliance. This study aims to analyze the collaboration between DGT and UIN Sunan Gunung Djati Bandung in improving tax technology literacy and tax compliance at Cicadas Primary Tax Office. The study employs a descriptive qualitative method through interviews and participatory observation at Cicadas Primary Tax Office. The results show that this collaboration is effective in increasing tax technology literacy and taxpayer compliance, although there are some shortcomings in the technical aspects of the volunteer program implementation. The Tax Volunteer program helps taxpayers who are less familiar with tax technology, improving their perception of the usefulness and ease of use of digital tax systems according to the Technology Acceptance Model (TAM) framework. This increase in compliance also has a positive impact on tax revenue at Cicadas Primary Tax Office. The study recommends further development of this collaborative program in various regions to optimize tax revenue through enhanced technology literacy.
E-Readiness Assesment dalam Menilai Tingkat Kesiapan Penggunaan Teknologi Informasi di Lingkungan Kementerian Agama Provinsi Jawa Barat Afiyah, Salamatul; Alia, Siti; Wahyu, Fitri Pebriani
Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Vol. 4 No. 1 (2022): Birokrasi & Pemerintahan Daerah 7
Publisher : Jurusan Administrasi Publik FISIP UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jbpd.v4i1.43850

Abstract

The purpose of this research is to determine the level of readiness or readiness of human resources and the community as users / Users of the West Java Provincial Religious Affairs Office services towards the use of IT and what is needed to improve and develop the existing level of readiness. These efforts can pave the way to integrate services that were previously separate into a one-stop service that is easily accessible to the public with just one account. This research uses the Mixed Method Research (MMR) MMR is a research method that brings together two research approaches in one study, namely qualitative research and quantitative research. E-readiness or readiness of officers in operating this online-based KUA service is mostly quite ready. Judging from the facilities and infrastructure such as computers, printers, and IT devices, however, there needs to be more attention to KUAs in rural environments that are often constrained by networks. In addition, there is a need for feature improvements to be made in a short period of time. Most of the KUAs already have adequate facilities and infrastructure. Meanwhile, in terms of the community, people tend to prefer to visit the office directly rather than having to register online. This is because there are still many people who do not know about the existence of online-based applications at the KUA and people who are not too technologically literate. So there needs to be an increase in socialization efforts made to the community.
Co-Authors alia, siti Asep Hidayat Chindi Permata Sari Chitra Meilina Elisa Susanti Engkus Fadly, Ahmad Mufarih Hasan Faizal Pikri Fathonah, Silvia Gilang Aprilianto Idah Wahidah Indriyani Dwi Rahmawati Khaerul Umam Khaerul Umam Khaerul Umam, Khaerul Khairu Syifa Ahyani Muhammad Andi Septiadi Nanang Suparman Nurul Apriyani Nurul Fajriyanti Nuzul Asri Safitri Whisnu Putri, Shabrina Magistra Rahayu Kusuma Dewi Rahayu Kusumadewi Rajim Paris Salamatul Afiyah Santosa, Dessylva Maharany Silviyanti Regina Siti Alia Siti Hasanah Sule, Babayo Zahra, Hemalia