Article Per Year (5 Year)
p-Index From 2020 - 2025
1.235
P-Index
This Author published in this journals
All Journal Asia Pacific Fraud Journal Educoretax Pengmasku Innovative: Journal Of Social Science Research
Lutfia Rizkyatul Akbar, Lutfia Rizkyatul
Program Studi S1 Perpajakan Fakultas Ilmu Administrasi Universitas Brawijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Analisis Kebijakan Penurunan Tarif Pajak UMKM Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak (Suatu Kajian Atas Regulasi Indonesia Dan Thailand) Akbar, Lutfia Rizkyatul
Innovative: Journal Of Social Science Research Vol. 2 No. 2 (2022): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v2i2.11809

Abstract

Tahun 2015 kontribusi UMKM pada PDB di Indonesia sebesar 61,41%, terhadap penyerapan tenaga kerja sebesar 96,71%, dan terhadap ekspor non migas sebesar 15,73%. Data tersebut menunjukkan bahwa UMKM menjadi salah satu promotor perekonomian dan menjadi potensi serta peluang yang baik untuk dikembangkan di Indonesia. Sektor UMKM menyumbang 3% dari total penerimaan pajak. Padahal UMKM merupakan salah satu sektor yang berkontribusi cukup besar dalam perekonomian daerah dan nasional. Penelitian ini dilakukan untuk menganalisis bagaimana kebijakan penurunan taris UMKM pada PP 23 Tahun 2018, dengan kondisi di Indonesia UMKM merupakan penyumbang terbesar PDB namun tax compliance nya rendah dan kontribusi untuk penerimaan pajak rendah. Analisis ini juga dilakukan dengan suatu kajian regulasi pajak UMKM antara Indonesia dengan Thailand. Penelitian menggunakan metode desk research dimana dilakukan dengan mencari data dan informasi pada buku, arsip resmi, dokumentasi, jurnal, dan literatur lainnya yang relevan. Hasil dari penelitian ini adalah kebijakan penurunan tarif pajak UMKM masih belum memenuhi asas equity dan certainty, semakin turun tarif pajaknya, penerimaan pajak UMKM mengalami peningkatan walaupun kepatuhan Wajib Pajak UMKM masih rendah, kebijakan pajak UMKM menggunakan metode presumptive tax berdasarkan presentase peredaran bruto, meninjau dari regulasi Thailand, Indonesia dapat mengkaji ulang terhadap kebijakan penentuan treshold pada pajak UMKM.
The Effect of E-Government on Corruption-International Evidence Sugiarti, Rita; Akbar, Lutfia Rizkyatul
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.324

Abstract

This study aims to prove the relationship between E-Government (E-Gov) and Corruption. GONE Theory is a theory that underlies someone committing corruption. The population is all countries in the world. The study periods are 2012, 2014, 2016, 2018, 2020, and 2022. The samples are selected using purposive sampling. The final observation amounts to 1026 (Unbalanced Firm-Year) consisting of 174 countries. Simple linear regression analysis is used with Stata. The results find that E-Gov has a significant effect in reducing corruption. Then, each EGDI element is used as an independent variable for robustness testing and show that each element has a significant effect on corruption. The higher EGDI score, the higher CPI score. A higher CPI score means that the country is cleaner from corruption, and vice versa. The results of the study can be generalized, but for better results it is necessary to add elements of citizens’ perceptions of E-Gov and corruption. Further research also needs to add control variables to avoid bias in research results.
The influence of religiosity and tax awareness on tax compliance: Case study: Pondok Pesantren Daarussalam Depok Sugiarti, Rita; Akbar, Lutfia Rizkyatul; Alianny, Alin
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1418

Abstract

Tax compliance of citizen becoming important since it influences tax revenue of a country.  Moreover, In Indonesia more than 70% of state revenue comes from tax. This study aims to examine the influence of religiosity and tax awareness on tax compliance. The Theory of Planned Behaviour and Social Learning Theory are used as the foundational theories in the analysis. The population is all teachers at Pondok Pesantren Daarussalam Depok. Samples are selected using Saturated Sampling. The number of samples were 57 respondents, consisted of 39 male teachers and 18 female teachers which represent 81% of teacher population (in total 70 teachers) in Pondok Pesantren Darussalam. This study used quantitative approach with primary data from quiestionaires distribution. Data analysis was conducted using analysis of multiple regression. The result indicate that religiosity does not effects on tax compliance, while tax awareness has positive influence. The findings in this study imply the importance of tax awareness, as Indonesia adopt a self-asessment system, where citizen’s tax compliance is greatly influenced by their tax awareness.
The Effect of E-Government on Corruption-International Evidence Sugiarti, Rita; Akbar, Lutfia Rizkyatul
Asia Pacific Fraud Journal Vol. 9 No. 2: 2nd Edition (July-December 2024)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v9i2.324

Abstract

This study aims to prove the relationship between E-Government (E-Gov) and Corruption. GONE Theory is a theory that underlies someone committing corruption. The population is all countries in the world. The study periods are 2012, 2014, 2016, 2018, 2020, and 2022. The samples are selected using purposive sampling. The final observation amounts to 1026 (Unbalanced Firm-Year) consisting of 174 countries. Simple linear regression analysis is used with Stata. The results find that E-Gov has a significant effect in reducing corruption. Then, each EGDI element is used as an independent variable for robustness testing and show that each element has a significant effect on corruption. The higher EGDI score, the higher CPI score. A higher CPI score means that the country is cleaner from corruption, and vice versa. The results of the study can be generalized, but for better results it is necessary to add elements of citizens’ perceptions of E-Gov and corruption. Further research also needs to add control variables to avoid bias in research results.
The implementation of tax imposition Micro Small Medium Enterprise (MSME) in the form of limited companies after the expiry period of final income tax Akbar, Lutfia Rizkyatul; Sugiarti, Rita
Educoretax Vol 4 No 10 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i10.1067

Abstract

The MSME tax policy has undergone several changes and changed regulations. In 2022, the government again re-regulated MSME taxes, namely PP Number 55 year 2022 regarding Adjustments to Regulations on Income Tax. This research uses a descriptive qualitative approach. With the issuance of PP Number 55 of 2022, this provides an opportunity to increase the taxes owed by MSMEs and researchers also want to illustrate to the government that after this regulation is issued what impact will be felt by MSME Taxpayers, so that this will later be used as an evaluation by the Government.  The result of this research is the calculation for the 2023 tax year using the rate of Article 17 of the Income Tax Law with the rate of 22%, and an additional 50% tax reduction as the Income Tax Law Art 31 E, resulting in the tax payable of IDR 4,240,946.16. PT ABC must carry out the bookkeeping obligations in reporting the tax liabilities and create proof of transactions for every business transaction to avoid a high tax burden.
Sosialisasi penyusunan laporan keuangan untuk UMKM di RT 003/05 Petukangan Utara Pesanggrahan Jakarta Selatan Sugiarti, Rita; Akbar, Lutfia Rizkyatul
Pengmasku Vol 4 No 2 (2024)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v4i2.1017

Abstract

The role of MSMEs in the Indonesian economy does not need to be questioned again because the contribution of MSMEs to Indonesia's Gross Domestic Product (GDP) reaches more than 60% every year. In running their business, MSMEs need to manage their finances so that their business continues to run stably. This community service is carried out because there is still a low knowledge and understanding of MSMEs regarding financial management and the preparation of financial statements. The aim of the implementation is to increase the knowledge and understanding of MSMEs regarding this matter. The target of this activity is MSMEs located at RT 003 RW 05 Petukangan Utara, Pesanggrahan, South Jakarta. The community service activity began with a location survey and interview with the head of the RT and analyzed the situation in the area. The sequence of activities consisted of the opening of the event and remarks, pre-test, delivery of material on accounting and preparation of financial statements, questions and answers and discussions, and the last is post-test. The results of this activity can be seen from the results of the pre-test and post-test which show an increase in participants' understanding related to the material presented. This community service activity is expected to foster a sense of responsibility to MSMEs for the business they run so that they can manage their finances better and can even prepare financial reports for their business. Peran UMKM dalam perekonomian Indonesia tidak perlu dipertanyakan kembali karena kontribusi UMKM terhadap Produk Domestik Bruto (PDB) Indonesia mencapai lebih dari 60% setiap tahun. Dalam menjalankan bisnisnya, UMKM perlu mengelola keuangan yang dimiliki agar bisnis tetap berjalan stabil. Pengabdian Masyarakat ini dilakukan karena masih rendahnya pengetahuan dan pemahaman UMKM mengenai pengelolaan keuangan dan penyusunan laporan keuangan. Tujuan pelaksanaannya adalah untuk meningkatkan pengetahuan dan pemahaman UMKM mengenai hal tersebut. Target kegiatan ini adalah UMKM yang berlokasi di RT 003 RW 05 Petukangan Utara Pesanggrahan Jakarta Selatan. Kegiatan abdimas diawali survey lokasi dan wawancara dengan ketua RT serta menganalisis situasi di wilayah tersebut. Runtutan kegiatan terdiri dari pembukaan acara dan sambutan, pre-test, penyampaian materi mengenai akuntansi dan penyusunan laporan keuangan, tanya jawab dan diskusi, dan yang terakhir adalah post-test. Hasil dari kegiatan ini dapat terlihat dari hasil pre-test dan post-test yang menunjukkan adanya peningkatan pemahaman peserta terkait dengan materi yang disampaikan. Kegiatan abdimas ini diharapkan dapat menumbuhkan rasa tanggung jawab kepada UMKM atas bisnis yang dijalankan sehingga mereka dapat mengelola keuangan dengan lebih baik bahkan dapat menyusun laporan keuangan atas bisnis mereka.
Sosialisasi kesadaran pajak dalam membangun generasi sadar pajak pada pondok pesantren Daarussalaam Depok Akbar, Lutfia Rizkyatul; Sugiarti, Rita; Alianny, Alin
Pengmasku Vol 5 No 1 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v5i1.1405

Abstract

Kontribusi pajak untuk negara dalam setiap tahunnya menyumbang lebih dari 70% terhadap total penerimaan negara. Penerimaan negara yang berhasil karena masyarakat memiliki kesadaran pajak masyarakat yang tinggi. Tugas berat mempunyai kesadaran pajak yang baik tersebut harus dilakukan dengan berbagai pihak, salah satunya dari bidang pendidikan. Inklusi kesadaran pajak adalah salah satu upaya untuk memperkuat peran pendidikan dalam membangun kesadaran pajak. Pembangunan kesadaran pajak dimulai dari bangku sekolah yang merupakan generasi muda penerus bangsa. Dasar yang menjadi acuan inklusi kesadaran pajak adalah berdasarkan Keputusan Direktur Jendral Pajak Nomor KEP-95/PJ/2015 tentang Rencana Strategis Direktoran Jendral Pajak tahun 2015-2019 dan Nota Kesepahaman antara Kemntrian Keuangan Republik Indonesia dengan Kementrian Pendidikan dan Kebudayaan Republik Indonesia Nomor MoU 21/MK.03/2014 dan Nomor 13/X/NK/2014 tentang Peningkatan Kesadaran Pajak Melalui Pendidikan. Pondok Pesantren Daarussalaam ada di Kota Depok dan memiliki 238 santri. Besarnya jumlah santri tersebut menjadi potensi generasi sadar pajak. Hasil abdimas menghasilkan bahwa terdapat peningkatan pemahaman yang digunakan untuk mengukur keberhasilan dilakukan melalui pemberian pre dan post-test. Hasilnya telah terjadi peningkatan dari 45 menjadi 73.
Co-Authors Alianny, Alin Sugiarti, Rita