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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Jurnal Akuntansi Bisnis dan Publik Majalah Ilmiah Warta Dharmawangsa EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan International Journal of Humanities Education and Social Sciences Formosa Journal of Social Sciences (FJSS) Proceeding of The International Conference on Economics and Business The International Conference on Education, Social Sciences and Technology (ICESST) Proceedings of The International Conference on Business and Economics International Journal of Economics and Management Research International Journal of Scientific Multidisciplinary Research (IJSMR) Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Basic and Applied Accounting Research Journal International Journal of Economic Research and Financial Accounting International Journal of Economics, Management and Accounting E-JURNAL AKUNTANSI International Journal of Management, Economic and Accounting Jurnal Perpajakan Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi International Journal of Economics and Management Research
Galih Supraja
Universitas Pembangunan Panca Budi
Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Other

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Getting to Know PPnBM: Sales Tax on Luxury Goods and the Impact on the Automotive Industry, Indonesia Mira Agustia; Siti Zahara; Olivia Deslovita Br, Ginting; Kartika Sari; Karnisa Maharani; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.349

Abstract

This study aims to determine the impact of Luxury Goods Sales Tax (PPnBM) on the automotive industry in Indonesia. This study uses a literature study method by analyzing data from literature sources. The results of the study indicate that PPnBM has positive and negative impacts on the automotive industry. The positive impacts are increasing state revenue, regulating income distribution, encouraging the local automotive industry, and increasing public awareness of the importance of paying taxes. However, the negative impacts are affecting employment in the automotive industry and increasing unemployment.  
Getting to Know PPnBM : Salex Tax and Luxury goods and analyzing the impact On Consumer Purchasing Power and Value added Tax and sales Tax on luxury Good in the Motor Vehicle sector Alya Safana; Siti Nur Hidayah; Pasya Namira; Syafira Cahya Ramadhani; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.350

Abstract

This research is motivated by various issues related to consumer purchasing power for motor vehicles, particularly in the context of Value Added Tax (VAT) and Luxury Goods Tax (LGT).The aim is to explore the impact of these two types of taxes on consumer purchasing power formotor vehicles. A qualitative descriptive approach was utilized, involving literature studies thatgathered references from articles and online sources. In addition, it involves data collectionand analysis from various literature relevant to the research topic used to study tax concept,PPnBM, buyer's purchasing power and vehicle characteristics, collecting existing information and theory, identifying relationships between variables, and analyzing the impact of PPnBM on consumer purchasing power based on secondary data from a variety of different sources.The findings indicate that both VAT and LGT significantly influence consumer purchasingpower for motor vehicles simultaneously; however, VAT alone does not show significant impact, while LGT proves to be significantly influential on consumer buying capability.
Value Added Tax (VAT) in the Indonesian Digital Economy : An Appropiate Solution? Lita Hepika Ginting; Andini Syahputri; Nailla Yuwanadlin; Khairun Niswa; Roma Grecia Simamora; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.351

Abstract

The rapid digital transformation has brought significant changes to economic transactions, necessitating adaptive tax policies capable of accommodating cross-border digital business models. This research employs a qualitative approach with descriptive and analytical methods, integrating doctrinal legal analysis, a comparative approach, and policy analysis. Data were gathered through an in-depth review of relevant Indonesian legal instruments, including Law No. 2/2020 and Minister of Finance Regulations No. 48/2020, No. 60/2022, and No. 199/PMK.10/2019. Additionally, the study references international guidelines such as the OECD International VAT/GST Guidelines (2017) and the BEPS 2.0 framework to provide comparative and global perspectives. The findings reveal that Indonesia’s implementation of VAT on digital transactions has seen significant progress, particularly through the vendor collection model for foreign digital service providers. This policy is expected to enhance tax compliance and expand the digital tax base. However, the study also identifies several challenges, including administrative feasibility, complexity in tax reporting by digital businesses, and the need for harmonization with international standards. From a policy perspective, VAT on Indonesia’s digital economy is deemed relevant in ensuring fiscal fairness, increasing state revenue, and fostering healthy business competition. The study’s limitation lies in its reliance on secondary documentary data, which may not fully capture the practical dynamics faced by businesses and consumers on the ground. Therefore, future research is recommended to incorporate empirical data through interviews or surveys with digital business actors, tax practitioners, and policymakers, to obtain a more nuanced and comprehensive understanding. Overall, this research makes a significant contribution to academic discourse and public policy related to digital economy taxation in Indonesia and serves as a reference for future tax policy reforms in the rapidly evolving digital era.
Relationship between Income Tax Withholding Article 23 and Fiscal Reconciliation Case Study at PT. SFM Novi Fitriani; Suriai Lafau; Sarah Obadia Ivana; Zikra Nurul Annisah; Licerman Hulu; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.352

Abstract

This study investigates the relationship between the withholding of Income Tax Article 23 (PPh 23) and fiscal reconciliation at PT. SFM, a company operating in Indonesia. Withholding PPh 23 is a critical component of corporate tax compliance, particularly in service transactions. Failure to comply accurately may result in positive fiscal corrections and increase corporate tax liabilities. Utilizing a case study approach with descriptive quantitative methods, the research draws on primary data from interviews with tax and accounting personnel and secondary data from financial statements and withholding tax records for the 2023 fiscal year. The findings reveal significant inaccuracies in PPh 23 withholdings on service-related expenses, leading to a positive fiscal adjustment of IDR 470,000,000. This adjustment directly impacted taxable income and overall corporate tax obligations. Contributing factors include insufficient internal controls and limited staff comprehension of tax regulations. The study emphasizes the necessity for enhanced internal governance and staff capacity-building to ensure accurate tax compliance and mitigate fiscal risks.
Literature Study on the Effectiveness of PPnBM and PPh Article 22 Collection in Increasing State Revenue Amanda Putri Aisyah; Alfan Prihandiki; Bela Amanda Putri; M. Irvan Tanjung; Zaskia Zahira; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.353

Abstract

Taxes are one of the main sources of state revenue that are crucial for financing development and the needs of society, such as infrastructure, education, and other public services. Among the various types of taxes available, VAT on Luxury Goods (PPnBM) and Article 22 Income Tax (PPh Pasal 22) play a unique role as they are applied selectively and target specific activities, such as the purchase of luxury goods or import activities. This study is conducted using a literature method, by collecting and analyzing data from various sources such as journals, government documents, and legislation. The results show that PPnBM and PPh Pasal 22 contribute significantly to state revenue. However, in practice, there are still many challenges such as complex regulations, lack of public knowledge, and low tax compliance. Therefore, more friendly strategies are needed, such as easily understandable socializations, simpler administrative systems, and the utilization of technology so that the public becomes more compliant and the tax collection process becomes more efficient. If this can be realized, taxes can truly function as an important tool to achieve fair and equitable development
The Influence of Accountability and Transparency on the Quality of Public Services of the Investment and One-Stop Integrated Licensing Service Office of Binjai City Ardia Theresia Br Pasaribu; Galih Supraja
International Journal of Economic Research and Financial Accounting Vol 3 No 4 (2025): IJERFA JULY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i4.382

Abstract

This study is entitled "The Influence of Accountability and Transparency on the Quality of Public Services of the Investment and One-Stop Integrated Licensing Service in Binjai City". This study aims to analyze the influence of Accountability and transparency on the Quality of Public Services. This study uses a descriptive research approach. Data collection techniques in this study use questionnaires that have been tested instrumented. The population in the study were visitors at the research location in 2024 as many as 135 people and 57 were sampled using the Slovin formula while the technique used was random sampling. The data analysis technique used multiple linear regression with the Statistical Package for Social Science (SPSS) program. The results of this study indicate that 1) there is a positive and sig influence of Accountability on the Quality of Public Services 2) there is a positive and sig influence of transparency on the Quality of Public Services, 3) there is a positive and sig influence of Accountability and Transparency on the Quality of Public Services while for the contribution of independent variables to the Quality of Public Services is a contribution of 70.5%, while the remaining 29.5% is influenced by other variables.  
Pengaruh Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas Terhadap Pengendalian Internal Pada PT Alfa Scorpii Cabang Bilal Grace Mariana Makdalena; Galih Supraja; Tia Novira Sucipto
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.115

Abstract

This study aims to analyze the influence of the Sales Accounting Information System and the Cash Receipt Accounting Information System on Internal Control at PT Alfa Scorpii, Bilal Branch. The population in this study was 38 employees, with a sampling technique using the census method, so that the entire population was used as a research sample. The approach used in this study is quantitative associative, with data analysis techniques using Multiple Linear Regression Analysis. Data processing was carried out using SPSS version 23. The results of the study indicate that the Sales Accounting Information System has a partial positive effect on Internal Control. In addition, the Cash Receipt Accounting Information System also has a partial positive effect on Internal Control. Simultaneously, the Sales Accounting Information System and the Cash Receipt Accounting Information System have a positive and significant effect on Internal Control.
Analisis Penerapan Good Governance dalam Mendukung Kualitas Laporan Keuangan Pemerintah M Irham Ardiansyah S; Annisa Khairiah; Ariyanta Maulana Sitepu; Morina Simanjorang; Galih Supraja
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 10 No 1 (2025)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v10i1.25348

Abstract

This study aims to analyze the implementation of Good Governance in supporting the quality of government financial reports through the results of several previous studies. This study uses a qualitative research method with a descriptive approach by analyzing and reviewing literature studies from several previous studies, this study uses secondary data by collecting data and results of previous studies related to the implementation of Good Governance on the quality of government financial reports through the Google Scholar website. In the discussion of this study, there are eleven results from eleven previous research journals that were analyzed with the results that there are eight studies that state that the implementation of Good Governance has a positive effect on the quality of government financial reports, two studies that state that the implementation of Good Governance does not have a positive effect on the quality of government financial reports, and one study states that the implementation of Good Governance has a positive but not significant effect on the quality of government financial reports. Based on the results of this study, it can be concluded that the implementation of Good Governance has a positive effect in supporting the quality of government financial reports.
Taxpayer Compliance In Paying Land And Building Tax In Karang Berombak Village West Medan Khairani Agustin; Dinda Lutfiah; Sheila Nur Aulia; Galih Supraja
International Journal of Management, Economic and Accounting Vol. 2 No. 2 (2024): December 2024
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61306/ijmea.v2i2.423

Abstract

Public compliance in paying land and building tax obligations in Karang Berombak Village, West Medan still has not provided an increase in land and building tax payments. The compliance of the taxpayer community is very important in determining the land and building tax that has been designed by the government. This research aims to find out what are the causes of taxpayer non-compliance in paying land and building tax in Karang Berombak Village, West Medan. This research uses a qualitative descriptive method. The data collected came from observations at the research location, interviews with one of the UPT IV staff of the Medan City Regional Revenue Agency, and documentation related to the research. The results of this study as well as some information provided by informants showed that the low compliance of taxpayers in Karang Berombak Village, West Medan was triggered by economic factors, lack of socialization regarding land and building tax, outdated data, tax subjects who do not occupy tax objects, public dissatisfaction with public services, and technical constraints on the digital payment system.
Implementation of Good Governance in the Marine and Fisheries Service Office of North Sumatra Galih Supraja; Dito Aditia Darma Nasution; Anastasia Eka Wardani; Ayunda Aulia
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.101

Abstract

The problem studied in this study is, how the implementation of the principles of good governance in The Marine and Fisheries Service Office of North Sumatra with a study focus on three specific indicators, namely Transparency, Law Enforcement, and Accountability, this the researcher chose the symptoms that appear in the three These indicators are based on the results of initial observations. The main instrument used in this research is interviews with a number of informants who are considered to have the capacity to address the issues that are the focus of this study. Data processing and analysis techniques are carried out in stages: data reduction, data display, and data verification or drawing conclusions. The research results show that the three indicators are as follows: 1). In the transparency indicator so far the achievements have been relatively good, because the district always tries to provide the necessary information and data to the public or people who need it; 2) on the indicator of law enforcement as a reflection of good governance so far the achievements have been relatively good although not yet optimal, especially in terms of increasing employee discipline which is still experiencing maximum improvement specifically in terms of activity in the office; 3) the accountability indicators so far have been going quite well, the thing that is of particular concern to this indicator is the timeliness in compiling and submitting accountability reports from employees to the leadership which sometimes still experience delays.
Co-Authors Abel Desiyanti Manik Adek Wahyuni Safitri Afrida Yani Siahaan Ahmad Fais El Wajdi Alfan Prihandiki Allika Ayu Diah Pitaloka Alya Safana Amanda Putri Aisyah Anastasia Eka Wardani Anastasia Eka Wardani Andini Syahputri Andranida, Azfah Citra Anggara Ramadhansyah Anisa Giawa Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Fajariah Damanik Annisa Khairiah Annisa Putri Annisa Ramadhani Siregar Ardia Theresia Br Pasaribu Ari Irawan Ariyanta Maulana Sitepu Audi Elshinta Gading Ayunda Aulia Ayunda Aulia Bela Amanda Putri Cindy Syahputri Dea Ramadhani Devi Liana Dinda Khairani Dinda Lutfiah Dito Aditia Darma Nasution Dwi Salsabila Ilham Fadia Ananda Farah Soufika Thahirah Fayakhun Wibisono Fiqri Haikal Grace Mariana Makdalena Habiba Habiba Hafidz Sagala Hafsyah Nabila Icha Santika Ignasius Grendo K Panggabean Inez Adelia Lapian Irham, Ardiansyah Joli Valentino Simorangkir Junawan, Junawan Karnisa Maharani Kartika Sari Khairani Agustin Khairani Yahya Khairun Niswa Khairunnisa Agustin Licerman Hulu Lilis Dwi Darma Lita Hepika Ginting M Irham Ardiansyah S M. G. Fahluzi M. Irvan Tanjung Melani Pitria Meriana Buulolo Mika Debora Br Barus Mira Agustia Morina Simanjorang Muhammad Mahardika Chandra Muhammad Maulida Haikal Nawawi Mustafa Mustafa Mustaqiem Arja Mutiara Ramadani Nabilla Putri Anggreani Nailla Yuwanadlin Nopa Rohmendena Bintang Novi Fitriani Noviani Noviani Nur Wahida Agustin Siregar Nurhalizah Nurhalizah Olivia Deslovita Br, Ginting Ovami, Debbi Chyntia Pasya Namira Perisai Surbakti Poppy Adetiya Pristy Wulandari Puji Aloina Br Ginting Putri Aditya Lestari Putri Balqis Putri Najwa Amalia Putri Septiana Br. Sigalingging Rahmadi Zikri Chandra Ramadani Ramadani Rara Dena Suganda Riandi Syahputra Ridho Yoandika Rizki Purwanti Rizky Natasya Roma Grecia Simamora Rustam Efendi Sarah Obadia Ivana Sarah Vika Sabrina Sebrina Handayani Sela Indriani Sheila Nur Aulia Shindy Aulia Siti Nur Hidayah Siti Zahara Sonia Helena Purba Sri Andini Cahyant Sulastri Destriani Panjaitan Suriai Lafau Syafira Cahya Ramadhani Syakila Niswatul Khaira Tia Novira Sucipto Tiar Vita Vera Br. Marpaung Vebby Anggraeni Novita Sari Purba Vinka Atira Werdy Welly, Yerisma Willy Febrian Sipayung Zahira Naswa Zaskia Zahira Zikra Nurul Annisah