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All Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Indonesian Journal of Business Analytics (IJBA)
Tia Mahrurotul Fikriyah
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Mengungkap Perilaku Wajib Pajak Orang Pribadi dengan Pelaporan Sistem E-Filing Lintas Generasi Tia Mahrurotul Fikriyah; Sri Trisnaningsih
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.005 KB) | DOI: 10.47467/alkharaj.v5i4.1773

Abstract

Individual taxpayer compliance in Indonesia is still relatively low. The government launched an e-filing system with the aim of providing convenience in tax reporting. Across generations, there are still different responses to utilizing information technology. This study aims to reveal the obedient behavior of individual taxpayers (WPOP) with the existence of a cross-generational e-filing system. Qualitative methods were used in this study with a phenomenological approach. The phenomenological approach is intended to examine the problem of the current phenomenon. There are 8 informants in the category of individual taxpayers who work at ABC Hospital and are from two generations, namely the X generation and the millennial generation. The results of this study indicate that with the e-filing system, individual taxpayers are more obedient and timely in submitting annual tax returns (SPT). Especially for the millennial generation, who are already familiar with technological developments However, there are obstacles in generation X, namely the speed of adopting information technology, which is still lacking. So, in the reporting of SPT through e-filing, there are still some who need assistance with the implementation of the system. The novelty of this research is that it uses cross-generation to reveal obedient behavior in tax reporting. Keywords: Behavior, WPOP, E-Filing System, Millennial Generation, and Generation X
Peran Internet Of Thing Dalam Perpajakan Indonesia Tia Mahrurotul Fikriyah; Tony Agusta; Dwi Suhartini
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 5 No 4 (2023): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (330.301 KB) | DOI: 10.47467/alkharaj.v5i4.1830

Abstract

Technology in the field of taxation continues to develop from time to time. One of the newest technologies is the internet of things. This study intends to reveal the role of the internet of things in the taxation sector. The type of research used is qualitative research through the literature review method. Data was collected using the Google Scholar search engine. The results of the study concluded that the Internet of Things (IoT) is an important part of the development of tax technology. This supports the goal of the Directorate General of Taxes to use Big Data Analytics which can optimize digital tax potential through 2 mechanisms, namely predictive analysis and secondly through tax ranking. Keywords: Technology, Taxes, Internet of things
Analysis of Factors that Influence Investment Decisions with Financial Literacy as a Moderating Variable Tia Mahrurotul Fikriyah; Dwi Suhartini
Indonesian Journal of Business Analytics Vol. 3 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v3i4.5200

Abstract

Investment is an important driving factor in a country's economic growth. However, in making investment decisions, factors such as fundamental analysis, technical analysis, psychological factors, and financial literacy can influence the results of investment decisions. Therefore, this study aims to analyze these factors and their relationship with investment decisions. This study uses a quantitative method with a descriptive approach. The research subjects were students of the East Java "Veteran" National Development University. Data is collected through a questionnaire that measures the level of influence of these factors on investment decisions, with financial literacy as a moderating variable. The results show that fundamental analysis has limitations because it depends on limited data. Technical analysis also has limitations because it relies on limited historical data and is vulnerable to sudden market changes. Psychological factors, such as self-confidence and risk tolerance, also influence investment decisions. However, financial literacy has only a limited impact on moderating the relationship between these factors and investment decisions. In making investment decisions, factors such as fundamental analysis, technical analysis, and psychological factors play an important role. Although financial literacy can assist in understanding basic financial concepts, its influence on these factors is limited. Therefore, increasing financial literacy among students and the millennial generation is expected to increase their understanding of managing risk and making wiser investment decisions.
Co-Authors Dwi Suhartini Sri Trisnaningsih Tony Agusta