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Pengaruh Keadilan Pajak, Sistem Pajak, Dan Love of money Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Tax evasion) Yessica Amelia; Ngadi Permana; Sekar Arindia Savitri
Jurnal Ekonomika Vol 6 No 2 (2022): JURNAL EKONOMIKA - AGUSTUS
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v6i2.781

Penelitian ini dilakukan untuk mengetahui pengaruh keadilan pajak, sistem pajak, dan love of money terhadap persepsi mahasiswa mengenai penggelapan pajak. Sampel pada penelitian ini berjumlah 103 responden yang merupakan mahasiswa jurusan akuntansi yang berdomisili di DKI Jakarta. Uji prasyarat analisis meliputi uji normalitas, uji multikolinearitas, uji heterokedastisitas, dan uji linearitas. Teknik analisis data yang digunakan untuk menguji hipotesis adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa ; (1) Keadilan pajak berpengaruh secara signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak (tax evasion). Hal ini dapat dibuktikan dengan nilai t-hitung > t-tabel yaitu 3,644361 < 1,66256 dan memiliki tingkat signifikansi sebesar 0,0004 yang berarti 0,0004 < 0,05. (2) Sistem pajak berpengaruh tidak signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak (tax evasion). Hal ini dapat dibuktikan dengan nilai thitung > ttabel yaitu 1,437172 < 1,66256 dan memiliki tingkat signifikansi sebesar 0, 1538 yang berarti 0, 1538 > 0,05. (3) Love of money berpengaruh secara signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak (tax evasion). Hal ini dapat dibuktikan dengan nilai thitung > ttabel yaitu 8,096307 < 1,66256 dan memiliki tingkat signifikansi sebesar 0,0000 yang berarti 0,0000 < 0,05. Hasil penelitian ini dapat disimpulkan bahwa Keadilan Pajak dan Love of money berpengaruh secara signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak, sedangkan Sistem Pajak tidak berpengaruh signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak.

Pengaruh Keadilan Pajak, Sistem Pajak, Dan Love of money Terhadap Persepsi Mahasiswa Mengenai Penggelapan Pajak (Tax evasion) Yessica Amelia; Ngadi Permana; Sekar Arindia Savitri
Jurnal Ekonomika Vol 6 No 2 (2022): JURNAL EKONOMIKA - AGUSTUS
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v6i2.781

Penelitian ini dilakukan untuk mengetahui pengaruh keadilan pajak, sistem pajak, dan love of money terhadap persepsi mahasiswa mengenai penggelapan pajak. Sampel pada penelitian ini berjumlah 103 responden yang merupakan mahasiswa jurusan akuntansi yang berdomisili di DKI Jakarta. Uji prasyarat analisis meliputi uji normalitas, uji multikolinearitas, uji heterokedastisitas, dan uji linearitas. Teknik analisis data yang digunakan untuk menguji hipotesis adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa ; (1) Keadilan pajak berpengaruh secara signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak (tax evasion). Hal ini dapat dibuktikan dengan nilai t-hitung > t-tabel yaitu 3,644361 < 1,66256 dan memiliki tingkat signifikansi sebesar 0,0004 yang berarti 0,0004 < 0,05. (2) Sistem pajak berpengaruh tidak signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak (tax evasion). Hal ini dapat dibuktikan dengan nilai thitung > ttabel yaitu 1,437172 < 1,66256 dan memiliki tingkat signifikansi sebesar 0, 1538 yang berarti 0, 1538 > 0,05. (3) Love of money berpengaruh secara signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak (tax evasion). Hal ini dapat dibuktikan dengan nilai thitung > ttabel yaitu 8,096307 < 1,66256 dan memiliki tingkat signifikansi sebesar 0,0000 yang berarti 0,0000 < 0,05. Hasil penelitian ini dapat disimpulkan bahwa Keadilan Pajak dan Love of money berpengaruh secara signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak, sedangkan Sistem Pajak tidak berpengaruh signifikan terhadap persepsi mahasiswa mengenai penggelapan pajak.

Perpajakan Indonesia di Era Teknologi dan Keterbukaan Informasi Keuangan Yessica Amelia; Muhammad Rizal; Ranti Karlaili
Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 1 (2021): Maret: Jurnal Pengabdian Masyarakat Nusantara
Publisher : Universitas Muhammadiyah Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57214/pengabmas.v3i1.540

Digital economic transactions have emerged as a result of Indonesia's technological and financial information advancements. In order to optimize tax revenue, the Indonesian government adapt and respond to the growing prevalence of digital transactions, especially e-commerce. The primary obstacles include finding a clear definition for digital economic enterprises, enacting legislation governing digital transactions that are compliant with international standards, and allocating resources in a way that optimizes the advantages of digital economic transactions. By creating electronic platforms like DJP-online, the Indonesian government hopes to improve the ease and openness of the tax filing procedure. In an effort to maximize tax revenue in the digital age, tax advisors play a crucial role, and society must change to embrace technology. To ensure a smooth and successful rollout of the digital tax system, the Indonesian government must constantly update rules, enhance public education efforts, and improve online services. This community engagement activity discussed the material through online webinars, providing an accessible platform for all participants to gain insights into the digital taxation landscape and aiding the government in socializing regulations in the field of digital taxation

Perencanaan Pajak untuk UMKM Yessica Amelia; Ngadi Permana; Evlin Chadra Rita
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 1 No. 3 (2021): September : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v1i3.4051

MSMEs (Micro, Small, and Medium Enterprises) play a vital role in the national economy, yet they face significant challenges in sustaining their businesses during the COVID-19 pandemic. Effective tax planning can assist MSMEs in managing their tax obligations and taking advantage of government-provided incentives. However, tax planning must also consider other aspects such as accounting, legal frameworks, business models,and tax implications. In light of these considerations, this community service activity aims to explore tax planning strategies that can help MSMEs fulfill their tax obligations amid business challenges posed by the COVID-19 pandemic. This activity also serves as a platform for universities to actively support the government in disseminating tax regulations to the public, especially MSME operators. The event was conducted as an online seminar (webinar) with participants from MSME operators, students, academic scholars, and the general public from various regions in Indonesia.

Sustainable Digital Marketing Strategies for Enhancing Micro, Small and Medium Enterprises Product Branding Benardi Benardi; Mohammad Chaidir; Yessica Amelia; Farah Qalbia
Proceeding of The International Conference on Economics and Business Vol. 1 No. 1 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v1i1.373

This research aims to explore sustainable digital marketing strategies that can augment the branding of Micro, Small, and Medium Enterprises (MSMEs). In a rapidly evolving digital landscape, MSMEs face significant challenges in establishing and maintaining their brand presence. The study seeks to address this gap by identifying effective digital marketing approaches that are both sustainable and conducive to the growth of MSMEs. The research adopts a qualitative approach, employing in-depth interviews and content analysis to gather insights from digital marketing experts and MSME owners/managers. The sampling technique involves purposive sampling, targeting individuals with significant expertise in digital marketing and experience working with or within MSMEs. Data analysis follows a thematic approach, wherein interview transcripts and digital content are systematically analyzed to identify recurring themes and patterns related to sustainable digital marketing strategies for MSME branding. Through this process, the research aims to uncover innovative and practical approaches that MSMEs can adopt to enhance their brand visibility, customer engagement, and overall market competitiveness. The findings of this research are expected to contribute to the existing body of knowledge on digital marketing for MSMEs, offering valuable insights for practitioners, policymakers, and researchers alike. By understanding and implementing sustainable digital marketing strategies, MSMEs can not only improve their brand image but also contribute to environmental and societal well-being in the long term.

Kupas Tuntas Peraturan Pajak Terbaru PPh Pasal 21 Yessica Amelia; Ruslaini Ruslaini; Rina Amelia; Nasutiah Nasutiah
Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 2 No. 3 (2024): Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : FKIP, Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/faedah.v2i3.989

Tax is a mandatory contribution paid by taxpayers to the state. The PPh Article 21 e-seminar is one method to provide education and socialization to the public regarding taxes, especially PPh Article 21. Through this e-seminar, it is hoped that public understanding of tax regulations can increase, so that compliance in reporting and paying taxes also increases. However, there are several challenges in implementing the e-seminar, such as limited human resources, access to technology, and digital literacy in the community. However, e-seminar has the advantage of easy access, time flexibility, and the use of attractive technology. By overcoming various challenges and maximizing the advantages it has, e-seminar has the potential to be an effective method to increase public tax awareness and compliance.

ANALISA PENGARUH CURRENT RATIO, STRUKTUR MODAL, DAN BIAYA OPERASIONAL TERHADAP PAJAK PENGHASILAN BADAN TERUTANG Amelia, Yessica; Purwanti, Ika
Proceeding National Conference Business, Management, and Accounting (NCBMA) 7th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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

This research aims to determine the influence of research variables on the the Corporate Income Tax (PPH) owed, including : (1) the current ratio variabel; (2) debt to equity ratio variabel; (3) long-term debt to asset ratio variabel; (4) variable operational costs; and (5) the simultaneous influence of the variables current ratio, debt to equity ratio, long-term debt to asset ratio, and operational costs on the Company's PPH payable. This research is quantitative research using secondary data from annual financial reports. Samples were taken using a purposive sampling technique with a total sample of 18 companies from 48 food and beverage companies listed on the Indonesia Stock Exchange in 2018-2022 so that the research data analyzed amounted to 90. The data analysis techniques used were descriptive statistics, classical assumption tests, and tests. hypothesis. The research results show simultaneously: current ratio, debt to equity ratio, long-term debt to asset ratio, and operational costs have a significant effect on corporate income tax payable.

Dampak Penghindaran Pajak terhadap Struktur Jatuh Tempo Utang pada UMKM Eri Kusnanto; Farah Qalbia; Yessica Amelia
Jurnal Visi Manajemen Vol. 10 No. 1 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i1.521

This study aims to review the impact of tax avoidance on the debt maturity structure of Micro, Small, and Medium Enterprises (MSMEs) based on existing literature. Tax avoidance provides MSMEs with the ability to improve short-term cash flow by reducing tax liabilities, which in turn allows for flexibility in managing debt, including extending debt maturity. With increased cash flow, MSMEs tend to rely more on debt as a financing source; however, they also face the risk of higher financing costs due to increased risk perceptions from lenders. The impact of tax avoidance on company reputation can also affect relationships with creditors, potentially leading to higher borrowing costs or difficulties in obtaining debt in the future. Although tax avoidance offers short-term benefits, MSMEs need to consider the potential long-term negative impacts, such as financial risks and reputational damage, when making debt management decisions. This study provides important insights for MSMEs in managing tax avoidance wisely, balancing financial benefits with the potential reputational impact.

Modernization of Audit Process: Utilization of Technology on Evaluation of Audit Evidence Ruslaini Ruslaini; Ngadi Permana; Yessica Amelia
Indonesian Economic Review Vol. 4 No. 1 (2024): Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v4i1.34

This study aims to examine the impact of new technologies on audit evidence evaluation and the modernization of audit standards. With advancements in technology, particularly in artificial intelligence (AI), big data, and blockchain, the audit process has undergone significant changes in how evidence is collected, analyzed, and evaluated. These technologies enhance efficiency, accuracy, and transparency in audits, but also pose challenges in terms of auditor adaptation and the updating of audit standards. This literature review identifies that the use of AI and big data allows auditors to handle large volumes of data more quickly, while blockchain offers solutions to improve the security and integrity of audit evidence. Although the benefits are substantial, the implementation of new technologies requires regulatory updates, the development of auditors' technical skills, and adjustments to existing infrastructure. This study suggests the need for collaboration between auditors, regulators, and technology developers to ensure the appropriate and effective use of technology in auditing. The findings are expected to provide guidance for audit professionals and regulatory authorities in navigating the rapid changes in the auditing landscape.

Dampak Kebijakan Pajak terhadap Preferensi Pertukaran Mata Uang Kripto: Analisis Kualitas dalam Konteks Regulasi yang Berkembang Eri Kusnanto; Yessica Amelia; Seger Santoso
SANTRI : Jurnal Ekonomi dan Keuangan Islam Vol. 2 No. 5 (2024): Oktober : SANTRI : Jurnal Ekonomi dan Keuangan Islam
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/santri.v2i5.915

This qualitative literature review examines the impact of tax policies on cryptocurrency exchange preferences within the context of evolving regulations. With the rapid growth of the cryptocurrency market, understanding the relationship between tax regulations and user behavior has become crucial. This study synthesizes findings from various research articles, highlighting how clear and transparent tax policies can influence user engagement and compliance in cryptocurrency trading. The review reveals that uncertainty regarding tax obligations often leads to user avoidance of cryptocurrency exchanges, while a better understanding of tax responsibilities correlates with more proactive investment management. Furthermore, the analysis indicates that cryptocurrency platforms demonstrating transparency in tax handling are preferred by users. The findings emphasize the necessity for governments to develop supportive tax frameworks and educational initiatives to facilitate healthy growth in the cryptocurrency sector. Overall, the research underscores the importance of regulatory clarity in fostering user trust and participation in cryptocurrency exchanges, ultimately contributing to a more robust and sustainable market.

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