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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Jurnal Pajak Vokasi (JUPASI) Eduvest - Journal of Universal Studies
Iin Andrayanti
Institut Ilmu Sosial dan Manajemen STIAMI
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Neuroscience Social Sciences Other

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The Effectiveness of Tax Audit as a Self Assessment System Supervision Measures and Tax Revenue Support (Study at the Large Tax Office 4) Dian Wahyudin; Indriani Rahayuning Tyas; Anwar Atmojo; Iin Andrayanti; Faizah Julina
Ilomata International Journal of Tax and Accounting Vol. 3 No. 3 (2022): July 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (466.833 KB) | DOI: 10.52728/ijtc.v3i3.501

Abstract

The level of formal taxpayer compliance is still not satisfactory if it is associated with the self-assessment system because there are still quite high gaps. For this reason, it is necessary to carry out a tax audit as a supervisory measure. Through the audit, it is hoped that it will increase the awareness of taxpayers to fulfil their tax obligations and increase tax revenues. This study uses a descriptive qualitative approach with the type of case study. The author uses a target approach, a source approach and a process approach to analyse the effectiveness of tax audits as an act of supervising the self-assessment system and supporting tax revenue. The results of the study indicate that the tax audit is quite effective as an act of monitoring the self-assessment system. This is evidenced by a change in the behaviour of the taxpayers who have been audited. However, it is not effective enough to support tax revenue. The inhibiting factors include the amount of data that must be processed and analysed, facilities and infrastructure with limited capabilities. Efforts have been made to provide infrastructure, especially computers, which can process and analyse large amounts of data quickly, optimize data from internal parties and anticipate field inspections using zoom and being more selective.
Evaluation of Systems and Procedures for Affixing Paid Stamp Duty Markings with Printing Technology in 2020 (Case Study at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat) Dian Wahyudin; Indriani Rahayuning Tyas; Anwar Atmojo; Iin Andrayanti; Faizah Julina
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2315

Abstract

The system and procedure for affixing the Paid Stamp Duty mark using printing technology has so far been less effective. From the reporting method, it is not possible to know with certainty the number of banking documents that have been printed and affixed with the sign of Paid Stamp Duty by the printing company. This is due to the absence of a system that bridges the reporting of the issuance of banking documents printing permits. The tax account code and Deposit Type Code (KAP-KJS) 41161-100 for the deposit of Stamp Duty contain all Stamp Duty payments, both using printing technology and computerized systems, including companies that are not banking institutions. This study aims to evaluate the system and procedure for affixing the stamp duty mark in full with printing technology at the Kantor Pelayanan Pajak Wajib Pajak Besar Empat, the obstacles faced and the efforts made. This research approach uses descriptive qualitative with the type of case study research. Data collection techniques were carried out through in-depth interviews with 10 informants. The results of the study show: 1) Evaluation of the system and procedure for affixing the stamp duty sign in full has been carried out by the Kantor Pelayanan Pajak Wajib Pajak Besar Empat in accordance with the stages that must be passed and the criteria determined by still being guided by the applicable provisions and regulations, 2) Constraints actually exist when implementing systems and procedures that are currently still being carried out which are still manual and require a long and complicated process and make it difficult to supervise, 3) The efforts made are more to provide suggestions so that the results of the evaluation of the system and procedures for affixing customs duties the stamp duty can be taken into consideration in making decisions or policies in order to improve and perfect the systems and procedures that have been implemented so far
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI LITERASI KEUANGAN: Studi Pada Mahasiswa Institut Ilmu Sosial dan Manajemen STIAMI Mohammad Sofyan; Iin Andrayanti
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 3 No. 1 (2023): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v3i1.61

Abstract

This study aims to determine the factors that affect the financial literacy of STIAMI Institute of Social Sciences and Management students with a sample of 179 students based on snowball sampling techniques. Data analysis technique using second order confirmatory factor analysis with Smart-PLS application version 3.29. The results showed that the dominant factors influencing financial literacy were: (1) Money and Transactions; and (2) Financial Planning and Management. Meanwhile, factors that need to be improved related to financial literacy are: (1) Financial Landscape; and (2) Risks and Profits. Things that need to be improved so that student literacy increases are (1) knowledge of monitoring income and costs in meeting their needs; (2) understanding taxation; and (3) understanding interest rates
Digital Transformation of Culinary Msmes in South Tangerang: The Impact of Social Media and Technology Adoption on Business Performance and Regional Income Iin Andrayanti; Ambarwati Ambarwati; Lisa Arisa Fiatri
Eduvest - Journal of Universal Studies Vol. 6 No. 2 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i2.52245

Abstract

Digital transformation has become a key driver in the post-COVID-19 era for improving the competitiveness and performance of micro, small, and medium enterprises (MSMEs), including the rapidly growing culinary sector in urban areas such as South Tangerang City. The development of digital technology—particularly social media and e-commerce—offers significant opportunities for culinary MSMEs to reach a wider market, enhance operational efficiency, and contribute to regional income growth. This study aims to analyze the influence of social media and technology implementation on the performance of culinary MSMEs and their contribution to the Pendapatan Asli Daerah (PAD) of South Tangerang City. The research employed a mixed-methods sequential explanatory approach, combining a quantitative survey of 150 culinary MSMEs with in-depth interviews involving business owners and local government officials. The analysis results show that the use of social media significantly enhances marketing and consumer interaction, while the adoption of digital technologies—such as the Qasir application, e-commerce platforms, and digital payment systems—has a dominant influence on improving operational efficiency, productivity, and business turnover. These findings confirm that the success of digital transformation among culinary MSMEs in South Tangerang is influenced not only by internal factors but also by digital literacy, infrastructure, and government policy support. This study proposes a conceptual model of the digital transformation of culinary MSMEs that contributes to business growth and strengthens the regional fiscal base through increasing Regional Original Income.
Analisis Instrumen Debt to Equity Ratio sebagai Upaya Menangkal Thin Capitalization dalam Meningkatkan Penerimaan Pajak di Indonesia (Studi Kasus pada Perusahaan yang Terdaftar di BKPM dan KPP PMA) Notika Rahmi; Chairil Anwar Pohan; Sunarmin; Iin Andrayanti; Budhi Yuwono; Cut Dinnie
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 2: Desember 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i2.3533

Abstract

(Analysis of Debt to Equity Ratio Instruments as an Effort to Counter Thin Capitalization in Increasing Tax Revenue in Indonesia (Case Study of Companies Registered with the BKPM and KPP PMA) Peraturan di Indonesia menyatakan biaya bunga yang dapat dikurangkan sebagai pengeluaran, sementara dividen tidak dapat dibiayakan membuat investor lebih cenderung berinvestasi dalam pinjaman daripada berinvestasi dalam modal. Akibat praktik ini, banyak perusahaan yang membiayai usahanya dengan pinjaman daripada modal atau yang biasa disebut thin capitalization. Praktik ini merugikan negara karena akan mengikis basis pajak nasional atau mengurangi penerimaan negara dari sektor pajak. Untuk mengendalikan praktik thin capitalization, pemerintah telah membuat kebijakan mengenai rasio utang terhadap ekuitas, yaitu rasio antara utang dan modal yang telah ditetapkan pada 4:1. Penelitian ini dilakukan secara kualitatif dan pengumpulan data dilakukan dengan wawancara di lapangan menggunakan metode analisis deskriptif. Hasil penelitian menunjukkan bahwa masih ada beberapa wajib pajak yang memiliki rasio utang terhadap modal di atas 4:1. Kesimpulan yang dapat ditarik adalah bahwa metode rasio utang terhadap ekuitas cukup efektif dalam mencegah praktik thin capitalization, tetapi masih belum optimal karena masih ada beberapa wajib pajak yang memiliki rasio utang terhadap modal di atas 4:1. Penulis merekomendasikan agar pemerintah lebih aktif dalam melakukan sosialisasi dan memastikan bahwa wajib pajak memahami kebijakan tersebut. Abstract The existence of provisions in Indonesia regarding interest costs that can be allowed as a deduction, while dividends do not make investors more inclined to invest in loans rather than investing in capital. The result of this practice is that many companies will emerge that finance their companies with loans rather than capital or what is usually called thin capitalization. This practice is detrimental to the state because it will erode the national tax base or reduce state revenues from the tax sector. To control the practice of thin capitalization, the government has made a policy regarding the debt to equity ratio, namely the ratio of the amount between debt and capital which has been set at 4:1. This research was conducted qualitatively and data collection was carried out by interviews in the field using descriptive analysis methods. The research results show that there are still several taxpayers who have a debt to capital ratio above 4:1. The conclusion that can be drawn is that the debt to equity ratio method is quite effective in preventing the practice of thin capitalization, but it is still not optimal because there are still some taxpayers who have a ratio between debt and capital above 4:1. The author recommends that the government should be more active in conducting outreach and ensuring that taxpayers understand the policy.
Co-Authors Ambarwati Ambarwati Anwar Atmojo Chairil Anwar Pohan Cut Dinnie Dian Wahyudin Faizah Julina Indriani Rahayu NingTyas Indriani Rahayuning Tyas Lisa Arisa Fiatri MOHAMMAD SOFYAN Notika Rahmi Sunarmin