Article Per Year (5 Year)
p-Index From 2020 - 2025
2.863
P-Index
This Author published in this journals
All Journal Optimum : Jurnal Ekonomi dan Pembangunan Jurnal Ilmiah Rekayasa dan Manajemen Sistem Informasi Jurnal Al-Qardh Aplikasia: Jurnal Aplikasi Ilmu-Ilmu Agama AKURASI: Jurnal Riset Akuntansi dan Keuangan Surya Medika: Jurnal Ilmiah Ilmu Keperawatan dan Ilmu Kesehatan Masyarakat Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Jurnal Berdaya Mandiri Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Journal of Islamic economy and Community Engagement Journal of Industrial Engineering and Halal Industries Journal of Community Empowerment Journal of Islamic Contemporary Accounting and Business Journal of Finance and Islamic Banking Optimum: Jurnal Ekonomi dan Pembangunan Akurasi
Dinik Fitri Rahajeng Pangestuti
UIN Sunan Kalijaga Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

Published : 28 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 28 Documents
Search

 1   2   3 
TAX HEAVENS PHENOMENON: TAX PLANNING STRATEGY OR TAX AVOIDANCE Dinik Fitri Rahajeng Pangestuti; Nisrina Sari; Ambar Lestari
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 4 No 1 (2020): JESKaPe Vol. 4 No. 1 January-June 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v4i1.627

Abstract

Abstract Tax planning is one example of the use of regulatory loopholes. On the other hand for the Fiscal Authority, carrying out tax avoidance practices as a form of tax planning will have a negative effect on the Government and, for this reason, the Government makes fiscal corrections as its remedial. Many also hide their assets in tax heavens countries. This is so that the assets they have are not taxed. Tax heavens countries are usually small countries that apply very low taxes, some even do not impose taxes at all. However, the government has prepared an Automatic Exchange of Information (AEoI) data exchange plan that occurs in 2018, certainly will make tax evaders unable to run away from the pursuit of the tax authorities, even if they have to flee to tax heavens countries (tax heavens). Keywords: tax heavens, tax planning, Automatic Exchange of Information (AEoI) Abstrak Perencanaan pajak adalah salah satu contoh penggunaan celah peraturan. Pada sisi lain bagi Otoritas Fiskal, melakukan praktik penghindaran pajak sebagai bentuk perencanaan pajak akan membawa efek negatif bagi Pemerintah dan, untuk itulah, Pemerintah melakukan koreksi fiskal sebagai remedialnya. Banyak juga yang menyembunyikan asetnya di negara-negara tax heavens. Hal ini bertujuan agar aset yang mereka punya tidak terkena pajak. Negara tax heavens biasanya merupakan negara kecil yang menerapkan pajak yang sangat rendah, bahkan ada yang tidak mengenakan pajak sama sekali. Namun, pemerintah telah menyiapkan Rencana pertukaran informasi data perbankan secara otomatis (Automatic Exchange of Information/AEoI) yang terjadi pada 2018, dipastikan akan membuat para pengemplang pajak tidak akan bisa lari dari kejaran otoritas pajak, sekalipun mereka harus kabur ke negara surga pajak (tax heavens). Kata kunci: Tax Heavens, Tax Planning, Automatic Exchange of Information (AEoI)
EVALUASI PENGAWASAN BERBASIS DOKUMEN DIGITAL SPI UIN SUNAN KALIJAGA YOGYAKARTA Muhammad Galih Wonoseto; Dinik Fitri Rahajeng Pangestuti; Mahfud Asyari; Novita Anggraeni
Jurnal Ilmiah Rekayasa dan Manajemen Sistem Informasi Vol 8, No 2 (2022): Agustus
Publisher : Universitas Islam Negeri Sultan Syarif Kasim Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24014/rmsi.v8i2.16871

Abstract

Dalam rangka menjalankan tugas dan fungsinya, Satuan Pengawas Internal UIN Sunan Kalijaga Yogyakarta melaksanakan program Pengawasan Internal Berbasis Dokumen Digital menggunakan layanan google drive. Hal itu sejalan dengan harapan BPK agar auditor memanfaatkan teknologi komputer sebagai alat bantu audit. SPI UIN Sunan Kalijaga Yogyakarta berencana mengembangkan aplikasi sebagai pengganti google drive. Sebelum aplikasi baru dikembangkan, diperlukan riset pendahuluan sebagai evaluasi atas program pengawasan berbasis dokumen digital menggunakan google drive. Dari hasil evaluasi disimpulkan bahwa program pengawasan berbasis dokumen digital sangat dirasakan manfaatnya oleh auditee dan institusi sehingga layak untuk dilanjutkan dan dikembangkan.
Pemberdayaan Perempuan dalam Pengembangan Ekonomi Lokal di Padukuhan Mojosari Desa Monggol Kecamatan Saptosari Kabupaten Gunung Kidul Siti Nur Azizah; Dinik Fitri Rahajeng Pangestuti
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 3 No 3 (2022)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v3i3.1075

Abstract

Gender inequality is still relatively high. One of the reasons is that the productivity of village women is still an unresolved problem. The purpose of this Community based research (CBR) is to obtain an overview of their potential and the problems faced by women who carry out economic activities. Padukuhan Mojosari is an area that has abundant cassava, corn and fertile farms and has the potential for independence and entrepreneurship. However, these results are not maximized because most need a clear market share. This CBR uses the WESD (Woman Education for Sustainable Development) method, a learning method for women in sustainable development, by providing awareness of an innovative and creative entrepreneurial spirit. The outcome of this CBR is the growth of an entrepreneurial spirit that is independent, innovative, and empowered by women with increased ability, knowledge and skills in processing food made from cassava and corn in collaboration with local SMEs. Moreover, the farmer's family has animal feed without buying it..
Child Friendly Markets As A Means Of Public Learning Space For Children: Case Study at Kowen Market, Sidokarto, Godean, Sleman, DIY Dien F Awaliyah; Dinik Fitri Rahajeng Pangestuti; Ihsan Pandu Tauladan; Anifa Nurhayati; Wahyu Lisma Siami
Journal of Industrial Engineering and Halal Industries Vol. 3 No. 2 (2022): Journal of Industrial Engineering and Halal Industries (JIEHIS)
Publisher : Industrial Engineering Department, Faculty of Science and Engineering, UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jiehis.3998

Abstract

The child-friendly market is one of the programs that has begun to be developed in several markets in Indonesia. This program was designed to meet the needs of a safe, comfortable, and accessible environment for families, where children can play, learn, and interact with others while their caregivers carry out buying and selling activities. Child-friendly market is one of some agenda that support Sleman regency to withstand as a Child Friendly City and as a market that located in Sleman regency, Kowen market have the amenability to construct its environment as a child friendly market. Therefore, the aim of this study is to provide material for consideration for policy makers, in this case the management of Kalurahan Sidokarto in the discourse on establishing a child-friendly market at Pasar Kowen. This study is conducted with qualitative method that will be developed in an analytical descriptive manner. Researchers collected data through field research and literature research by applying a sociological approach to produce accurate data.
The Alternative Rasio as Early Warning System Ratio to Examined Sharia Life Insurance Companies in Indonesia Sunarsih; Dinik Fitri Rahajeng; Endang Suhari; Ishak
Journal of Finance and Islamic Banking Vol. 5 No. 1 (2022)
Publisher : Universitas Islam Negeri Raden Mas Said Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jfib.v5i1.4479

Abstract

The purpose of this study is to analyze how the ratio of the claims expense ratio, liquidity ratio, premium growth, and management cost ratio which is the ratio of the Early Warning System to the financial performance of sharia life insurance companies. Using panel data regression, the results of this study are the ratio of claim load and management cost ratio affects the performance of Sharia life insurance companies. Meanwhile, the liquidity ratio, premium growth ratio, and two variable controls in this study, namely inflation and the gross domestic product, did not affect the performance of sharia insurance companies. The implication of this study is expected to provide additional insight for managers in making policies related to the performance of Islamic life insurance. And it can be used by investors in considering their investment policies. In the literature, this study can add to the literature on the performance of Islamic life insurance.
Tax Incentives Pathfinder under COVID-19 Pangestuti, Dinik Fitri Rahajeng; Zahiroh, Mun Yah
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 2 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i2.10615

Abstract

This research aims to comprehensively analyze the implementation of tax incentive strategies in mitigating the economic impact of COVID-19, grounded in endogenous growth theory. Utilizing a literature review of 134 articles published between 2020 and 2023, this study evaluates tax incentives as public policy interventions, comparing practices globally to provide insights for Indonesia. The Population, Intervention, Comparison, Outcomes, and Context (PICOC) framework is employed to ensure the validity and reliability of the literature, while Publish or Perish citation metrics assess the quality of sources. Findings indicate that tax incentives strategically counter economic downturns by boosting purchasing power, sustaining businesses, and improving compliance. However, their effectiveness could be enhanced due to a lack of taxpayer awareness. To address this, the study recommends developing more comprehensive, interactive, and measurable socialization programs alongside strengthening the role of Account Representatives in assisting taxpayers. This research contributes to the existing literature by providing a detailed review of tax incentive policies implemented during the pandemic, focusing on Indonesia and comparisons with other Southeast Asian countries. The study aims to offer insights into best practices for designing and implementing tax incentives, particularly in crises, to better align these policies with sustainable economic growth.
Determinants of Micro Small Medium Enterprises (MSMEs) Tax Compliance Pangestuti, Dinik Fitri Rahajeng; Romadhona, Firdaus Bunga
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol. 11 No. 1 (2024)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jreksa.v11i1.10694

Abstract

One of Indonesia's iconic products is teak wood furniture and crafts from Jepara, Central Java. The development of MSMEs operating in this sector is also quite good when seen from the value of exports and domestic turnover. However, this development is different from the level of tax revenue. For the reasons above, this research examines the determinants of tax compliance from this object. A total of 380 MSMEs were involved in this research. Technically, this research uses quantitative methods with Partial Least Squares Structural Equation Modelling (PLS-SEM) analysis. The independent variables used in this research are literacy, tariffs, sanctions, and tax audits, while the dependent variable is tax compliance. The results of direct testing show that tax literacy and tax rates have a positive nexus on tax compliance. Meanwhile, sanctions and tax audits have yet to be proven to affect tax compliance. As the implication of this study, the government could increase tax literacy levels through many channels and review the tariff regularly to enhance MSMEs' tax compliance.
Faktor-faktor yang memengaruhi agresivitas pajak pada industri manufaktur tahun 2017-2021 Gulam, Rizal; Pangestuti, Dinik Fitri Rahajeng
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v5i3.1097

Abstract

This study aims to determine the influence of gender of directors, independent commissioners, audit committee, profitability and leverage on tax aggressiveness. This study is quantitative research using multiple linear regression techniques using a purposive sampling method based on predetermined criteria. The object of this research is manufacturing companies in the consumer goods industrial sector 2017-2021. This research uses panel data with a total of 170 observations from a sample of 34 companies. The results of the study show that women are more careful in making decisions but the results obtained are that gender cannot affect tax aggressiveness. Independent commissioners, in law are organs that must exist, but cannot influence tax aggressiveness because companies only want to comply with regulations. Leverage cannot reduce tax aggressiveness because high leverage will create high risks. But the audit committee and profitability can reduce the aggressiveness of the company because the audit committee can assist the commissioner in supervising, and profitability can reflect the company's financial well-being. Audit committee and profitability have a positive effect on tax aggressiveness. Gender of directors, independent commissioners and leverage have no effect on tax aggressiveness.
LITERASI DAN INKLUSI KEUANGAN MELALUI PROGRAM BERORIENTASI LINGKUNGAN Pangestuti, Dinik Fitri Rahajeng; Mun Yah Zahiroh
Jurnal Berdaya Mandiri Vol. 5 No. 1 (2023): JURNAL BERDAYA MANDIRI (JBM)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v5i1.4195

Abstract

This research is a community service-based research that aims to increase financial literacy and inclusion. The method used is Community Based Research. The literacy process is carried out using an Android-based application media. In contrast, the inclusion aspect is carried out by managing waste into financial assets in gold, shares, DPLK, and other financial service products so that economic barriers are no longer obstacles to owning financial assets. The results of this study indicate that the community who become service partners feel that the literacy and inclusion program is beneficial. The assessment is measured using the Net Promoter Score (NPS) measurement tool, which is strengthened by qualitative data and measured by referring to the Alderfer ERG Theory. Keywords: Literacy, Inclusion, Financial Assets, NPS, SUS
Eco-Enzyme Training: Biodegradable Waste Management jannah, syayyidah; Fitri Rahajeng, Dinik; Sutyiono, Bayu
Journal of Islamic Economy and Community Engagement Vol. 3 No. 1 (2022)
Publisher : FEBI UIN Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jiecem.2022.3.1.1778

Abstract

The increasing amount of trash that is increasing and complex can cause many problems. Waste disposal sites are sometimes unreliable for their carrying capacity, so educating the public about the importance of waste management and processing is an urgency. One method of managing and processing waste that can be done is to make an eco-enzyme solution. Eco-enzyme solution is made by utilizing waste from fruit and vegetable peels. Eco-enzyme solutions also have many household uses. Eco-enzyme training is important as a form of optimism for the community to care more about the environment.
Co-Authors Ambar Lestari Anifa Nurhayati Arum Nur Afifah Arum Puspita Wardhani Dien F Awaliyah Endang Suhari Ezar J.P.H, Egha Fitri Atur Arum Gulam, Rizal Hasan Al-Banna Ihsan Pandu Tauladan Indah Purbasari Ishak Jannah, Nanda Arif Faridhotul jannah, syayyidah Mahfud Asyari Muhfiatun, Muhfiatun Mun Yah Zahiroh Mun Yah Zahiroh Nisrina Sari Novita Anggraeni Prasojo, Prasojo Romadhona, Firdaus Bunga Ryanica Nabila, Tiffanny Siti Nur Azizah Sunarsih Sutyiono, Bayu Wahyu Lisma Siami Wigati Restu Rahayu Wonoseto, Muhammad Galih Zahiroh, Mun Yah