Article Per Year (5 Year)
p-Index From 2020 - 2025
0.92
P-Index
This Author published in this journals
All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Ekonomi Jurnal Keuangan dan Akuntansi Terapan (KUAT) CONSEN: Indonesian Journal of Community Services and Engagement
Vissia Dewi Haptari
Politeknik Keuangan Negara STAN
Religion Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Physics Social Sciences Other

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
LITERASI AKUNTANSI DAN PEMASARAN ONLINE BAGI UMKM DESA TIRTONIRMOLO KABUPATEN BANTUL Vissia Dewi Haptari; Rahadi Nugroho
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 1 No 3 (2019): Edisi November
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (146.104 KB) | DOI: 10.31092/kuat.v1i3.632

Abstract

Usaha mikro, kecil dan menengah (UMKM) memberikan kontribusi yang cukup siginifikan dalam perekonomian Indonesia. Namun demikian, tidak sedikit UMKM yang mengalami kesulitan untuk mengembangkan bisnisnya karena kesulitan permodalan dan pemasaran yang masih tradisional. Kesulitan permodalan disebabkan karena sulitnya akses pembiayaan ke lembaga pembiayaan karena pembukuan yang tidak memadai. Oleh karena itu, salah satu tema Kuliah Kerja Mahasiswa (KKM) PKN STAN 2019 adalah literasi akuntansi dan pemasaran online UMKM. Setelah KKM beberapa  UMKM mengimplementasikan aplikasi akuntansi UMKM. Namun demikian, masih diperlukan pemantauan implementasi pembukuan UMKM dan variasi pemasaran UMKM pada periode-periode mendatang untuk melihat dampak hal tersebut terhadap pembiayaan dan bisnis UMKUM.
Dampak Kebijakan Insentif PPN DTP Rumah Terhadap Profitabilitas Perusahaan Sektor Real Estat Bahrian Kuncoro Aji; Vissia Dewi Haptari
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1732

Abstract

The real estate sector is one of the sectors affected by Covid-19 which has a large multiplier effect on the national economy. Therefore, in march 2021, the Government of Indonesia has issued a VAT incentive policy for the real estate sector for the delivery of houses to increase consumer purchasing power for homes during the Covid-19 pandemic, it’s called the PPN DTP Incentive. This research aimed to examine whether the PPN DTP Incentive have an impact on the profitability of property and real estate sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period and to review whether this PPN DTP incentive that are temporary in nature can be a permanent VAT facility and provide advice on the VAT facility policy mechanism for the real estate sector based on Article 16B of the VAT Law. The data analysis technique used is the Dependent T-Test to test the difference in average paired data between profitability before and after the Policy of PPN DTP Incentive, namely the profitability of 2019 and 2021 and also the profitability of 2020 and 2021. The results of the study show that there is an impact of PPN DTP incentive on the profitability of 2020 and 2021, while the profitability of 2019 and 2021 has no impact of PPN DTP incentive. Sektor real estat merupakan salah satu sektor terdampak Covid-19 yang memiliki efek berganda yang besar bagi perekonomian nasional. Oleh karena itu, pada bulan maret 2021 Pemerintah Indonesia mengeluarkan kebijakan perpajakan insentif PPN DTP atas penyerahan rumah untuk meningkatkan daya beli masyarakat terhadap rumah saat pandemi Covid-19. Tujuan penelitian ini adalah meninjau apakah kebijakan Insentif PPN DTP ini memiliki dampak terhadap profitabilitas perusahaan sektor properti dan real estat yang terdaftar di BEI periode 2019-2021 dan meninjau apakah insentif PPN DTP yang bersifat temporer dapat menjadi suatu fasilitas PPN yang bersifat permanen serta memberikan saran mekanisme kebijakan fasilitas PPN berdasarkan Pasal 16B UU PPN 1984 bagi sektor real estat. Metode Analisis data yang digunakan yaitu Dependent T-Test untuk melakukan uji beda rata-rata data berpasangan antara profitabilitas sebelum dan sesudah kebijakan Insentif PPN DTP yaitu profitabilitas 2019 dan 2021 serta profitabilitas 2020 dan 2021. Hasil penelitian menunjukan terdapat dampak insentif PPN DTP pada profitabilitas 2020 dan 2021 sedangkan profitabilitas 2019 dan 2021 tidak terdapat dampak insentif PPN DTP.  
Analisis Skema Pengenaan Pajak Karbon Di Indonesia Berdasarkan United Nations Handbook Mengenai Penerapan Pajak Karbon Oleh Negara Berkembang Bima Niko Pamungkas; Vissia Dewi Haptari
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1843

Abstract

This study aims to find out whether there are similarities or differences in carbon tax policies in Indonesia compared to the UN Handbook regarding the implementation of carbon tax schemes by developing countries. The scope of the discussion itself is focused on 4 things: scope of the tax (object, subject and imposing method of the carbon tax), carbon tax rates, application design, and earmarking of carbon tax revenue. The data used were collected through library research methods and interviews with tax experts. The collected data then being analysed through thematic analysis by reducing the data through coding process. The results of this study indicate that there are similarities between carbon tax scheme in Indonesia and that contained in UNH. However, there are also differences that the authors found when these policies were juxtaposed.
IMPLEMENTATION OF CARBON TAX IN INDONESIA FROM A CARBON TAX DESIGN PERSPECTIVE Vissia Dewi Haptari; Budiasih Widiastuti
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

Carbon emissions encompass all aspects of the economic and social fabric of society, thereby creating negative externalities for the public, necessitating government intervention. Various efforts have been made to curb carbon emissions, including the imposition of a carbon tax. The implementation of a carbon tax in Indonesia is inseparable from the regulations outlined in the Harmonization of Tax Regulation Law, which includes the roadmap for carbon taxation and carbon market development. Policies and plans for the implementation of a carbon tax require comprehensive planning from various determinants, namely factors in implementation, the object of the carbon tax, the sectors subject to it, subjects, rates, collection mechanisms, the timing of carbon tax imposition, reduced emission impacts, and revenue potential determination. The phased implementation strategy of carbon tax policies, building a coalition that supports such policies, precise management of carbon tax revenue, and combining carbon tax policies with other climate-related policies can be a solution for the government to address challenges in the carbon tax policy implementation process.
ANALYSIS OF THE ELASTICITY OF DEMAND FOR PREMIUM RICE COMMODITY WITH SUSNAS DATA: A STUDY ON THE IMPACT OF VALUE-ADDED TAX ON PREMIUM RICE Vissia Dewi Haptari; Rahadi Nugroho; Ferdinand David Aritonang
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

Abstract

This research aims to determine the elasticity of demand for premium rice, as a study related to the imposition of Value-Added Tax (VAT). The study utilizes provincial panel data for the years 2019 and 2020 processed from the 2019 and 2020 SUSENAS data. The results of the research prove that the demand for premium rice is elastic, with an elasticity of 3.19. When the government imposes taxes on premium rice, the demand will decrease by a larger percentage compared to the price increase. This should also be considered in establishing VAT tariff policies and tax revenue targets from premium rice.  
Financial Literacy of Antapani Group Micro, Small And Medium Enterprises (MSMES) : A Lesson Learned: Literasi Keuangan Usaha Mikro, Kecil, Dan Menengah (UMKM) Kelompok Antapani: Sebuah Pemelajaran Vissia Dewi Haptari; Rahadi Nugroho
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 3 No. 2 (2023): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v3i2.1006

Abstract

Pengabdian kepada Masyarakat ini bertujuan untuk meningkatkan literasi keuangan UMKM kelompok antapani di Kota Bandung. Pengabdian kepada Masyarakat ini dilakukan tahapan pertama sosialisasi pentingnya literasi keuangan dan pengenalan aplikasi keuangan SIAPIK. Kedua, pendampingan secara luring untuk input transaksi saldo awal neraca dan beberapa transaksi pembelian dan penjualan. Ketiga dilakukan pendampingan secara daring untuk membiasakan atau meningkatkan konsistensi UMKM dalam melakukan pencatatan transaksi dan terakhir dilakukan pendampingan secara luring untuk memastikan hasil pendampingan. Pengabdian kepada Masyarakat ini menghasilkan neraca awal UMKM dan kepedulian UMKM untuk melakukan pencatatan transaksi. Namun, dikarenakan UMKM dalam pengabdian Masyarakat ini adalah Perusahaan manufaktur dalam bidang kuliner sehingga memiliki inventori yang sangat beragam. Hal ini menyulitkan dalam menghitung harga pokok produksi, tidak ada menu menghitung HPP di aplikasi, sehingga menghitung laba rugi juga akan mengalami kesulitan. Hambatan lainnya dalam pengabdian Masyarakat ini adalah penggunaan laptop untuk mencatat transaksi yang memberatkan UMKM.
Co-Authors Bahrian Kuncoro Aji Bima Niko Pamungkas Budiasih Widiastuti Ferdinand David Aritonang Rahadi Nugroho Rahadi Nugroho