Articles
<![CDATA[Peran Akun Tiktok Sebagai Sarana Penyuluhan Pajak Dalam Rangka Meningkatkan Kesadaran Pajak Pelaku UMKM ]]>
<![CDATA[Liyana, Nur Farida]]>;
<![CDATA[Sulastri, Heni]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v7i2.2428
<![CDATA[Given the large role of tax and MSMEs in the Indonesian economy, efforts to increase tax awareness among MSMEs are urgently needed. In 2021, TikTok account users in Indonesia reached 99.1 million people, the second largest in the world. With such a large number of users, this study aims to find out the role of the TikTok platform as a tax dissemination tools for increasing tax awareness among MSME’s. This study uses a descriptive research method with a qualitative approach. The results of this study indicate that the use of TikTok plays an important role in increasing tax awareness. Through the official TikTok account of the Directorate General of Taxes (DGT), various information related to taxation is easier, faster, cheaper, and more extensive to reach MSME actors throughout Indonesia. DGT should produce more innovative and interesting content more frequent and consistent for uploading videos, and use the TikTok paid advertising facility (TikTok ads) in order to educate society to increase tax awareness. In addition, collaboration with tax dissemination content creator specialist is another choice to make tax dissemination through TikTok platform play a big role and have an impact on tax awareness.]]>
<![CDATA[Progresivitas Pajak Penghasilan Orang Pribadi dan Dampaknya pada Pertumbuhan Ekonomi ]]>
<![CDATA[Liyana, Nur Farida]]>;
<![CDATA[Apriliasari, Vita]]>;
<![CDATA[Ratnasari, Gusti Ayu Indah]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 5, No 2 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/bvaj.v5i2.5430
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh pajak progresif, dalam hal ini pajak penghasilan orang pribadi (PPh OP), terhadap pertumbuhan ekonomi Indonesia untuk periode 2005 s.d. 2019. Hasil pengolahan data sekunder menggunakan regresi time series menunjukkan bahwa pajak progresif PPh orang pribadi berpengaruh negatif terhadap pertumbuhan ekonomi. Akan tetapi, penelitian ini tidak dapat menyimpulkan signifikansi dari pengaruh negatif tersebut. Walaupun demikian, penelitian ini berkontribusi pada literatur di topik sejenis yang masih terbatas di Indonesia. Hasil penelitian ini juga melengkapi perdebatan dari hasil penelitian-penelitian sebelumnya yang telah dilakukan di negara-negara lain. Secara khusus, penelitian ini memberi bukti empiris dan mengonfirmasi pendapat Holcombe dan Lacombe (2004) bahwa meskipun ada hubungan negatif antara PPh dan pertumbuhan ekonomi, hubungan tersebut tidak signifikan. Selain itu, penelitian ini memberi rekomendasi mengenai hal-hal yang dapat dilakukan untuk mengoptimalkan kontribusi pemajakan progresif PPh OP terhadap pertumbuhan ekonomi di Indonesia berdasarkan pengalaman negara lain, khususnya negara-negara Amerika Latin, yang memiliki kemiripan karakteristik dengan Indonesia.]]>
<![CDATA[Efektivitas Pembiayaan Modal Usaha Ultra Mikro (UMi) Pada Para Pelaku Usaha Mikro ]]>
<![CDATA[Khusnaini, Khusnaini]]>;
<![CDATA[Liyana, Nur Farida]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 6, No 2 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/bvaj.v6i2.7346
<![CDATA[Salah satu aspek yang memengaruhi perkembangan UMKM kurang optimal adalah adalah aspek keuangan, yang mana kemampuan pengelolaan keuangan usaha masih minim dan akses permodalan yang terbatas. Kondisi ini tentu saja menjadi tantangan tersendiri bagi tercapainya tujuan disalurkannya program pembiayaan UMi (ultra mikro) ini sehingga perlu untuk dianalisa sejauh mana efektivitas pembiayaan Ultra Mikro (UMi) pada para pelaku usaha mikro. Penelitian ini menggunakan sumber data primer yaitu sumber pertama sebuah data diperoleh atau dihasilkan. Pengambilan data primer dilakukan dengan cara wawancara kepada 6 (enam) orang informan, yaitu 2 (dua) orang pelaku UMKM debitur UMi, 2 (orang) pelaku UMKM non debitur UMi, dan pegawai PIP (Pusat Investasi Pemerintah). Hasil analisis tematik yang dilakukan adalah pemberian pembiayaan UMi belum cukup efektif untuk membuat UMKM scale up diakibatkan karena sebagian dana digunakan untuk keperluan pribadi dan konsumtif, pemahaman debitur belum memadai, belum ada perubahan nyata pada usaha debitur sehingga tujuan program juga belum tercapai secara optimal. Namun demikian secara ketepatan waktu, program pembiayaan UMi dinilai memiliki kebijakan dan prosedur yang memudahkan dan fleksibel namun tetap akuntabel sehingga level keterlambatan dan kredit macet dapat diminimalisir.]]>
<![CDATA[Pajak, Dana Bagi Hasil Pajak Dan Pembangunan Daerah Di Indonesia ]]>
<![CDATA[Liyana, Nur Farida]]>;
<![CDATA[Ratnasari, Gusti Ayu Indah]]>;
<![CDATA[Susanto, Eko]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 6, No 2 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/bvaj.v6i2.7328
<![CDATA[Adanya otonomi daerah yang memberi wewenang lebih besar kepada daerah untuk melakukan pemungutan pajak daerah ternyata belum cukup mampu untuk menutup anggaran belanja daerah. Untuk itu pemerintah pusat mengeluarkan kebijakan Dana Bagi Hasil Pajak yang diharapkan dapat menjadikan pemerataan kesejahteraan dengan memainkan fungsi pajak sebagai redistribusi pendapatan. Salah satu indikator kesejahteraan masyarakat adalah Indeks Pembangunan Manusia. Pada penelitian ini dilakukan analisis mengenai pengaruh DBH Pajak terhadap IPM dimana data diambil dari 34 provinsi selama 5 (lima) tahun yaitu 2017 sampai dengan 2021. Dengan variabel terikat adalah IPM dan variabel bebas DBH pajak, DAK fisik, DAK non fisik dan jumlah penduduk diperoleh hasil regresi data panel dengan model terbaik fixed effect model. Peran pajak yang diwakili oleh variabel Dana Bagi Hasil Pajak ternyata memiliki pengaruh positif terhadap Indeks Pembangunan Manusia meskipun memang hasil menunjukkan tidak signifikan secara statistik. Selanjutnya pemberian Dana Alokasi Khusus Fisik dan Non Fisik ternyata memberikan dampak yang berbeda terhadap IPM. DAK Fisik memiliki pengaruh negative terhadap IPM berbeda dengan DAK Non Fisik yang memiliki pengaruh positif terhadap IPM.]]>
<![CDATA[Optimalisasi Penerimaan Pajak Melalui Kegiatan Forensik Digital Untuk Tujuan Perpajakan ]]>
<![CDATA[Nugroho, Panji Wisnu]]>;
<![CDATA[Liyana, Nur Farida]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 8 No 2 (2024): Transformasi Perpajakan: Peran Artificial Intelegence dalam sistem perpajakan mod ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v8i2.2357
<![CDATA[This research aims to review the implementation of digital forensic activities and their impact on tax revenue at the Directorate General of Taxes (DGT), especially in South Jakarta I Regional Tax Office. This study details the research methods used, including literature review methods to understand the overview of digital forensic activity implementation, and field research methods through interviews with Digital Forensic Expert and academics experienced in tax law enforcement processes. The research results indicate that the implementation of digital forensic activities has been carried out in accordance with applicable Standard Operating Procedures. However, digital forensic activities have not yet had a significant impact on tax revenue. There are several obstacles faced in the digital forensic business process, such as the limited number of Digital Forensic Experts in DGT, uneven human resource capabilities, and limited availability of supporting devices. Therefore, this research is expected to serve as a guide for policymakers to optimize state revenue through increased effectiveness in law enforcement, especially those related to digital forensic activities.]]>
<![CDATA[Review of the implementation of borne-by-government value added tax in the housing sector on the level of home ownership backlog in Indonesia ]]>
<![CDATA[Fadhlurahman, Adam]]>;
<![CDATA[Liyana, Nur Farida]]>
<![CDATA[ Educoretax Vol 5 No 1 (2025) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v5i1.1341
<![CDATA[The objective of this study is to examine the impact and influence of the Borne by Government Value-Added Tax (PPN-DTP) facility in the housing sector on the backlog rate of homeownership in Indonesia. Additionally, the research seeks to assess the effectiveness of this facility and its potential correlation with housing bubbles, as well as to provide relevant recommendations for future PPN-DTP policies in the housing sector. The study employs a mixed-methods approach, combining descriptive qualitative and quantitative methodologies. Primary data were collected through interviews with academics, officials from the Directorate General of Taxes, and taxpayers. Furthermore, the study utilized secondary data from public documents published by the Central Statistics Agency, the Ministry of Public Works and Housing, Bank Indonesia, and the Ministry of Finance of the Republic of Indonesia. The findings indicate that the PPN-DTP facility in the housing sector has a strong, positive, and significant impact and has proven effective in reducing the homeownership backlog in Indonesia. However, the sustainability of this facility in the long term requires further review, particularly regarding the eligibility criteria for beneficiaries and the urgency of strengthening oversight of the PPN-DTP facility by the Directorate General of Taxes to optimize its outcomes for the Indonesian public.]]>
<![CDATA[Innovation In The Procurement Of Government Goods And Services In Order To Increase The Tax Compliance Intention Of MSME Actors ]]>
<![CDATA[Khusnaini, Khusnaini]]>;
<![CDATA[Liyana, Nur Farida]]>;
<![CDATA[Hermawan, Irwan]]>
<![CDATA[ Balance Vocation Accounting Journal Vol 9, No 1 (2025): June ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tangerang ]]>
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DOI: 10.31000/bvaj.v9i1.13780
<![CDATA[The participation of MSMEs in government procurement of goods and services has been running since 2015, but there are still a number of obstacles in its implementation. MSMEs contribute around 60% of Gross Domestic Product (GDP) and absorb more than 97% of the workforce in Indonesia. This great potential makes the involvement of MSMEs in government procurement of goods and services an important strategy to drive the economy. In addition to playing a role in the procurement of goods and services, MSMEs are also expected to contribute to state revenues through taxes. Through the Business Development Services (BDS) program, the Directorate General of Taxes seeks to assist MSMEs in developing their businesses and increasing tax awareness. In 2024, the Central Jakarta Regional Office of the Directorate General of Taxes will hold a PBJ innovation program integrated with the BDS program, it is hoped that MSMEs can be more independent in managing their financial administration and taxation, so that they can gradually increase their tax contribution to the state. Using the Participatory Action Research method, this research aims to analyze the PBJ innovation carried out by the Central Jakarta Regional Office of the Directorate General of Taxes in increasing tax compliance of MSMEs in Indonesia. The results of the study indicate that the PBJ-BDS innovation is capable of increasing tax awareness and compliance among MSMEs, as well as encouraging independence in financial and tax administration management. This strategy not only strengthens the position of MSMEs in government procurement, but also contributes to state revenue and the sustainability of MSME businesses in Indonesia. This research is expected to contribute to the development of more adaptive and innovative policies so that PBJ innovation can become an effective instrument in encouraging MSMEs to comply with tax regulations, as well as creating a more stable, competitive, and equitable economic ecosystem in Indonesia.]]>
<![CDATA[Analysis of the Quality of PKN STAN Tax Clinic Services ]]>
<![CDATA[Budiarsih, Riani]]>;
<![CDATA[Liyana, Nur Farida]]>
<![CDATA[ Ilomata International Journal of Tax and Accounting Vol. 6 No. 3 (2025): July 2025 ]]>
Publisher : <![CDATA[Yayasan Ilomata ]]>
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DOI: 10.61194/ijtc.v6i3.1842
<![CDATA[The tax clinic is a program initiated by the PKN STAN Tax Center in collaboration with KPP Pratama Pondok Aren since 2023. This initiative is run by student volunteers and assist taxpayers. Student-run tax clinics are becoming increasingly common in higher education settings, but research evaluating the service quality of volunteer-based tax programs remains very limited in Indonesia. Yet volunteer-based services play a strategic role in supporting tax literacy and compliance. Therefore, this study aims to fill this gap by evaluating the quality of services provided by PKN STAN tax clinic volunteers to taxpayers. This research employs a quantitativeresearch approach. Data were collected through questionaires distributed to taxpayers who utilized the tax clinic services at KPP Pratama Pondok Aren. The data were analyzed using average scoring and service quality (SQ) analysis methods. The results show that the average service quality scores fall above 4 on a 5-point scale, indicating that taxpayers perceive the service as important and are generally satisfied with the performance. Despite positive performance perceptions, the overall service quality gap score was -0.02. This suggests that, while taxpayers appreciate the service, there are still unmet expectations, and several aspect of the tax clinic services require improvement. Thus, this study provide practical recommendations for enhancing service delivery so that could serve as a reference for other educational agencies aiming to implement similar program.]]>
<![CDATA[Perceptions of functional tax advisors on artiicial intelligence-based applications in the context of performance improvement efforts ]]>
<![CDATA[Khusnaini, Khusnaini]]>;
<![CDATA[Liyana, Nur Farida]]>;
<![CDATA[Ambarwati, Ria Dewi]]>
<![CDATA[ Educoretax Vol 4 No 11 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v4i11.1105
<![CDATA[This study aims to analyze the influence of perceived usefulness and perceived ease of use of Artificial Intelligence (AI)-based applications on the willingness of functional tax instructors to use these AI-based applications. The data used in this study are primary data from questionnaire surveys distributed to functional tax extension officers from all Regional Offices of the Directorate General of Taxes from October to December 2023. In addition, this study also uses secondary data sourced from regulatory documents and other data related to the performance of tax extension officers from the Directorate General of Taxes. Data from 104 respondents were analyzed using multiple linear regression. This study concludes that the perceived usefulness and perceived ease of use of AI-based applications have a positive and significant effect on the willingness of Functional Tax Instructors to use AI-based applications. Functional extension workers need to continue to try to work side by side with technology so that work becomes faster and easier. With the help of AI technology, it is not impossible that the implementation of taxation counseling can be partially delegated to technological assistance so that tax education can be more massive and comprehensive.]]>
<![CDATA[The Strategic Role of Mosques in Empowering the Community's Economy: A Case Study of the Bintaro Jaya Grand Mosque ]]>
<![CDATA[Khusnaini Khusnaini]]>;
<![CDATA[Nur Farida Liyana]]>;
<![CDATA[Nur Aisyah Kustiani]]>
<![CDATA[ Journal of Tourism Economics and Policy Vol. 6 No. 2 (2026): Journal of Tourism Economics and Policy (April – June 2026) - In Press ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jtep.v6i2.1728
<![CDATA[This study aims to explore the strategic role of mosques in empowering the Muslim community’s economy, with a case study at Masjid Raya Bintaro Jaya (MRBJ) in the urban area of South Tangerang. Using a descriptive qualitative approach and single case study design, data were collected through in-depth interviews, participant observation, and documentation of mosque-based economic activities. The findings reveal that MRBJ has successfully implemented structured economic programs such as interest-free microloans (bank infaq), small business carts (gerobak berkah), MSME training, and the development of a commercial halal zone. Supporting factors include community trust, ZIS fund potential, and strategic partnerships. Challenges include low financial literacy and default risks. This study concludes that mosques can act as effective agents of economic empowerment through institutional strengthening, cross-sectoral collaboration, and the development of a measurable and sustainable empowerment roadmap.]]>
