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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Pajak dan Keuangan Negara (PKN) Entrepreneur : Jurnal Bisnis Manajemen dan Kewirausahaan Comsep : Jurnal Pengabdian Kepada Masyarakat
Sony Hartono
Politeknik Keuangan Negara STAN
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Potensi Kesuksesan Penerapan Pajak Penghasilan Terhadap Transaksi Aset Kripto Di Indonesia Sony Hartono; Riani Budiarsih
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 1 (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/jpkn.v4i1.1740

Abstract

Semakin populernya aset kripto di Indonesia, memicu transaksi aset kripto yang semakin besar. Besarnya transaksi aset kripto di Indonesia tentu memiliki potensi pajak yang besar pula. Namun, sampai Mei 2022, investor kripto di Indonesia belum dikenakan pajak. Penelitian ini bertujuan untuk memotret karakteristik investor aset kripto di Indonesia dan persepsi atas penerapan pajak terhadap transaksi aset kripto. Penelitian ini menggunakan metode pengisian kuesioner dengan analisis deskriptif kualitatif. Hasil penelitian menunjukkan bahwa mayoritas responden mempunyai ketertarikan yang kuat dan kesan yang positif terhadap aset kripto. Antusiasme berinvestasi terhadap aset kripto terlihat sangat besar, meskipun mereka tahu jika aset kripto berisiko tinggi dengan fluktuasi harga yang besar. Kesan positif dan antusiasme responden atas kepemilikan aset kripto juga dipengaruhi oleh lingkungan sosial. Respon mayoritas responden terhadap rencana penerapan pajak kripto sangat baik dengan tingkat resistensi yang rendah. Hal ini merupakan dukungan kuat bagi Direktorat Jenderal Pajak untuk penerapan pajak kripto dengan potensi tingkat kesuksesan yang tinggi.
Pendampingan Pembentukan Tim Pemasaran Digital UMKM Desa Cibogo Sony Hartono; Riani Budiarsih; Roby Syaiful Ubed
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/comsep.v3i3.335

Abstract

Until 2022, most of the SMEs in Cibogo Village have not used digital marketing in marketing their products. This condition causes Cibogo MSME products to only rely on market share around Cibogo Village. This is ironic considering that Cibogo Village is located near large urban-scale housing estates, namely BSD, Gading Serpong, Alam Sutera and Bintaro Jaya which have a large market share. However, the desire of MSMEs in Cibogo Village to utilize digital marketing to expand the market is constrained by time and the mastery of information technology by MSME actors, so that until now conventional marketing methods are their priority. To facilitate these obstacles, a Cibogo MSME digital marketing team was formed consisting of Cibogo Village youths. The formation of this digital marketing team begins with the recruitment stage to the training and mentoring stage which lasts for 4 months. Until August 2022, the training stage and the establishment of the Cibogo Village MSME storefront are still ongoing in one of the online marketplaces and several social media. The existence of the Digital Marketing Team is very helpful for MSMEs in Cibogo Village who do not have time to market their products online, so that MSME actors can focus on being creative and innovating in producing products. In the end, MSME players do not mess around with online marketing, but still have the opportunity to get a wider market share through the digital marketing team.
Tinjuan Prosedur Operasional Media Sosial Direktorat Jenderal Pajak Dalam Rangka Edukasi Perpajakan Nikolaus Pratama; Sony Hartono
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1856

Abstract

Social media is one of the tax education channels by Directorate General of Taxation through Directorate of Extension, Services, and Public Relations. The dynamic nature of social media certainly requires Directorate of Extension, Services, and Public Relations to be able to formulate an appropriate operational procedure for each social media platform. The purpose of this study is to identify Directorate General of Taxation’s social media operational procedure in organizing tax education with its practices in reality, along with its obstacles, challenges, and strategies. The research result showed that operational procedures on several Directorate General of Taxation’s social media, such as Facebook, Instagram, Twitter, and YouTube, have been regulated in the latest regulation, KEP-701/PJ/2019. However, for other social media, such as TikTok, Spotify, and Linkedin, there has not been any specific regulation. In practice, Directorate General of Taxation’s social media still has some challenges and obstacles that need to be overcome. One of the challenges is negative feedbacks from the community, so Directorate General of Taxation must be able to manage the response properly.
OPTIMALISASI PEMANFAATAN PLATFORM DIGITAL DALAM UPAYA PENINGKATAN PENJUALAN PRODUK UMKM (STUDI KASUS DESA CIBOGO) Sony Hartono; Riani Budiarsih; Glisina Dwinoor Rembulan
Entrepreneur: Jurnal Bisnis Manajemen dan Kewirausahaan Vol. 4 No. 2 (2023): Mei
Publisher : Program Studi Manajemen Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/entrepreneur.v4i2.4410

Abstract

The use of digital platforms as a marketing tool is currently not being utilized optimally by MSME actors. This study aims to see how efforts are made to optimize digital platforms in order to expand the marketing of MSME products. This research uses a qualitative approach with a case study method in Cibogo Village, Cisauk District, Tangerang Regency. The results of this study indicate that in general the utilization of digital platforms is not optimal. The intensity of using digital platforms varies in the categories of pre-adoption, beginner and advanced MSME actors. Determining a digital platform that suits the type of business and market segment characteristics is crucial to starting digital marketing. Management of good customer feedback, consistent and regular updating of content or product showcases shows that the business is still active and convinces customers to make transactions. In addition, most MSMEs have not optimized all the features available on digital platforms. Therefore, it is necessary to carry out more intensive training and assistance related to digital marketing literacy adapted to the characteristics of the Cibogo Village MSME actors.
Co-Authors Glisina Dwinoor Rembulan Nikolaus Pratama Riani Budiarsih Riani Budiarsih Roby Syaiful Ubed