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Hidayah, Nenden Restu
Universitas Dehasen Bengkulu
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Taxation Optimization Strategis In Indonesia To Increase National Revenue Susena, Karona Cahya; Hidayah, Nenden Restu; Cahya, Andika
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i2.193

Abstract

Tax revenue plays a crucial role in financing national development and maintaining fiscal stability. However, tax collection in Indonesia has yet to reach its optimal potential. To increase national revenue, tax optimization strategis are needed, including improving tax compliance, reforming the tax system, and enhancing public tax literacy. Additionally, strengthening the tax base, monitoring tax avoidance, and utilizing information technology are vital factors in achieving this goal. Incentives for strategic economic secors and international collaboration to address cross-border tax avoidance can also boost national revenue. By implementing these strategies, Indonesia is expeced to optimize its tax potential and support sustainable national development.
Application of Income Tax Calculation (PPH) Article 21 Permanent Employees at PT. Bumi Mitra Buton Abadi Hidayah, Nenden Restu; Susena, Karona Cahya; Alpino, Shendi Putra
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i2.194

Abstract

This study aims to determine the tax payable report and withholding tax on permanent employees of PT. Bumi Buton Abadi Partners in accordance with the provisions of the Taxation Law No. 36 of 2008. The research method used is descriptive analysis method. The results of the study show that the deduction of income tax on permanent employees and tax returns is payable to PT. Bumi Mitra Buton Abadi has not been in accordance with the provisions of the Taxation Law No. 36 of 2008 due to a payment difference of Rp. 200,000.00. The payment difference is caused by differences in the use of the basis of Non-Taxable Income (PTKP). The PTKP basis used by PT. Bumi Mitra Buton Abadi still refers to the old regulations with a PTKP value of Rp. 48,000,000.00 while the calculation under the Taxation Law No. 36 of 2008 amounting to Rp. 72,000,000.00. With the payment difference, PT. Bumi Mitra Buton Abadi must make corrections in 2017.
The Importance Of Taxawareness In Supporting National Development Susena, Karona Cahya; Hidayah, Nenden Restu; Nainggolan, Rico Hasudungan
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v1i2.195

Abstract

Taxes play a vital role as the backbone of national development, serving as the primary source of state revenue to finance infratructure, education, healthcare, and social welfare programs. Public awareness of tax compliance is crucial for ensuring the sustainability of these efforts. This article explores the importance of tax awareness in supporting national progress, particularly its role in funding publiic infrastructure, enhancing social welfare, and maintaining economic stability. Furthermore, it addresses the negative impacts of low tax compliance and proposes strategies to increase tax awareness, such as education, transparency, simplifying tax systems, and enforcing regulations. Improving tax awareness is essential to fostering shared responsibility and creating a prosperous and equitable society.
The Impact of Increasing PPN Rates on Economic Growth in Indonesia Susena, Karona Cahya; Hidayah, Nenden Restu; Anggraini, Adinda Dewi
Social Sciences Journal Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/soc.v1i2.184

Abstract

The aim of this research is to explore the effect of VAT on national income. This research aims to find out how VAT can affect Indonesian income and how national income can be influenced by VAT. The research method used in this research is a qualitative method. The qualitative method was chosen because the aim of this research is to understand how VAT affects Indonesian income and how national income is influenced by VAT. The research method used in this research is a qualitative method with a document analysis approach. Value Added Tax (VAT) is an important instrument in a country's fiscal policy, including Indonesia. Careful data analysis and in-depth discussion show that VAT has a positive and significant influence on Indonesian income.
Digital Transformation Of Customs In Indonesia’s Customs System Hidayah, Nenden Restu; Susena, Karona Cahya; Rahmadania, Della
Social Sciences Journal Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/soc.v1i2.185

Abstract

Digital transformasi in Indonesia’s cusoms system is a strategic step to improve efficiency, transparency, and accuracy in customs processes. The manual system previously used often faced challenges such as complex bureaucracy, vulnerability to human erors, and slow data processing. This study aims to explore the impact od digital transformation on the performance of customs in Indonesia, particularly in accelerating service processes, reducing potential irregularities, and echancing trust among business actors. The results indicate that the implementation of technologies such as e-customs, digital surveillance systems, and automation of customs documents significantly reduces service time, improves monitoring systems for imported and exported goods, and increases state revenue from this sector. However, this transformation also faces challenges such as infrastructure readiness, workforce training, and data security. Therefore, strong collaboration between the government, businesses, and socienty is necessary to ensure the successful implementation of digital transformation in the customs system. This study contributes to understanding the importance of digitization in supporting efficiency and transparency in the customs sector in Indonesia.
The Role of Customs in Internasional Trade and National Economic Protection Susena, Karona Cahya; Hidayah, Nenden Restu; Tambuan, Oscar Julius Gamaliel
Social Sciences Journal Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/soc.v1i2.186

Abstract

This article discusses the influence of tax rates and understanding of taxation on the level of taxpayer compliance in Indonesia. Tax compliance is one of the main factors in the success of a country's taxation system. This article discusses the relationship between tax rates set by the government and taxpayer compliance, as well as how taxpayers' understanding of taxation can influence their behavior in fulfilling their tax obligations. Based on literature studies and several case examples, it was found that higher tax rates tend to reduce the level of taxpayer compliance, while a better understanding of tax obligations increases awareness and compliance. Apart from that, this article also discusses several external factors that can influence the level of compliance, such as government transparency and the effectiveness of tax supervision.
Pengenalan Buku Kas Sebagai Upaya Pengaturan keuangan keluarga Kepada Para Ibu Rukun Tetangga 29 Kelurahan Sawah Lebar Kota Bengkulu Susena, Karona Cahya; Nasution, Suswati; Hidayah, Nenden Restu; Yustanti, Nirta Vera; Ariantara, Yudi
Jurnal Dehasen Mengabdi Vol 1 No 1 (2022): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (985.586 KB)

Abstract

Management of family finances is very important, considering the many problems that occur due to the lack of skills in managing family finances. What often happens is an imbalance between income and expenditure, the term is "big pegs than poles." As a result, it can lead to disputes between husband and wife which causes a loss of the husband's level of trust in his wife. The absence of bookkeeping results in uncontrolled spending, depleted for expenses that are not important and are not a priority scale. Likewise, the problems that occurred to women who were members of RT.29 arisan, Sawah Lebar Village, Bengkulu City, where most of the members were completely unfamiliar with financial bookkeeping. So that there is an imbalance between income and expenditure, unskilled in setting the priority scale of family finances, weaknesses in planning expenses, weaknesses in recording and managing family financial cashflows. This community service activity is proposed with a solution in the form of training in family financial management with simple bookkeeping, namely a cash book. This activity aims to provide skills to mothers in managing family finances. The expected target is the skills of mothers in terms of managing finances. The method used is training by giving lectures or explanations as well as training on financial management and family financial management exercises/practices with simple cash book equipment that has been prepared.
Edukasi Pelatihan Pemasaran Online Untuk Meningkatkan Penjualan Toko Sabila Bengkulu Hidayah, Nenden Restu; Pratiwi, Elisabeth Sekar Ambar; Jayanti, Titin Dwi; Hasibuan, Tania
Jurnal Dehasen Mengabdi Vol 1 No 2 (2022): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (476.231 KB) | DOI: 10.37676/jdm.v1i2.3033

Abstract

Sabila shop is one of the centers for souvenirs typical of Bengkulu which has become various kinds of souvenirs typical of Bengkulu. The souvenirs are in the form of several types of food, drinks, clothes, batik cloth, bags and handicrafts. This shop was founded in 2014 on Jalan Anggut Atas, Ratu Samban sub-district, Bengkulu City. This store is experiencing problems in product marketing. The purpose of this research is to build a product marketing system through social media to increase sales. In building a product marketing system using several social media applications. The results of this study are to create a sabila shop to create sales applications on social media to facilitate sales and find out stock quickly.
Pendampingan Penyusunan Laporan Laba Rugi Usaha Mikro Kecil Dan Menengah (UMKM) Gula Aren Curup Hidayah, Nenden Restu; Susena, Karona Cahya; Astuty, Kamelia; Amandari, Sevti; Sari, Yulita
Jurnal Dehasen Mengabdi Vol 2 No 1 (2023): Maret-Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.309 KB) | DOI: 10.37676/jdm.v2i1.3817

Abstract

The business that is currently in our spotlight is the Gula Aren Curup MSME business. These MSME businesses still prepare financial reports in a simple manner so that owners find it difficult to know the profits earned in detail. Therefore, we provide assistance in completing the profit and loss report for Micro, Small and Medium Enterprises (MSMEs) of Gula Aren Curup. In this problem, we aim to help prepare financial reports properly, especially in the income statement manually and using the cash book application which in the future will make it easier for owners to calculate the profit earned.
Pelatihan Penyusunan Laporan Keuangan Berbasis Digital Pada Usaha Umkm Pabrik Kerupuk Dua Putra Bengkulu Hidayah, Nenden Restu; Galung, Mia Margareta Huta
Jurnal Dehasen Mengabdi Vol 2 No 2 (2023): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v2i2.4734

Abstract

Micro, Small and Medium Enterprises (MSMEs) have a very important role in the economy of a country. In Indonesia, MSMEs are the backbone of the economy with a significant contribution to economic growth, job creation and poverty alleviation. The Bengkulu Dua Putra Kerupuk Factory is an MSME engaged in the production and sale of crackers. This factory has the need to compile accurate financial reports and the training activity "Digital-Based Financial Reports on the UMKM Business of the Bengkulu Dua Putra Kerupuk Factory" is a program designed to provide an understanding and skills to MSME business actors at the Bengkulu Dua Putra Cracker Factory in compiling financial reports using digital technology. Training in preparing digital-based financial reports is very important for MSME businesses such as the Bengkulu Dua Putra Crackers Factory to improve efficiency and accuracy in financial management.
Co-Authors Abdul Haris Sahaq Abdul Rahman Afriani , Sulisti Ahmad Soleh Alamsyah, Alif Novliyan Alfala, Dhika Alpino, Shendi Putra Amandari, Sevti Ameilia, Deva Ameilia Amelya, Tifani Rika Amirah Awanis Anggraini, Adinda Dewi Anisa, Rici Anita Sari; Annisa, Okta Feranica Aprila, Izra Putri Arfeny Oktantia Mariena Ariantara, Yudi Arsita, Bella Astiana, Cemas Astuty, Kamelia Ayu Agustin Azuwandri, Azuwandri Cahya, Andika Concesa, Maria Damarsiwi, Eska Prima Monique Delpania Delpania Dila, Viana Dona, Hesti Pestiko Efendi, Fithria Habib Efenti Gita Torina Eka Sari, Eka Eska Prima Moiuque D Fitriani, Asty Eka Fitriani, Nevi Galung, Mia Margareta Huta Gayatri, Ida Ayu Made Er Meytha Hamid, Darwan Handayani, Sri Hasibuan, Tania Hendriansyah, Weko Herliamida, Evi Herlin, Herlin Heskyel Pranata Tarigan Holiza, Nipa Hutagaol, Julianti Br Hutagaol Ida Anggriani Ida Anggriani Inka Nabela Nabela Irwanto , Tito Januarsih, Ayu Jayanti, Titin Dwi Jekzen, Beni Juanida, Erika Karona Cahya Susena Kencana, Putri Kevin Deyan Zanroni Khoirul Anwar Kurniawan, Kimas Lesi Dwiantini Meirio Pratama Moiuque D , Eska Prima Muhammad Rahman Febliansa Muhammad Roky Pratama Nainggolan, Rico Hasudungan Nasution, Suswati Nella Indra Dewi Sijabat Neri Susanti Nirta Vera Yustanti Nopentri, Elvemas Nurzam, Nurzam Ogriansyah, Gioni Oni Yulianti Pabela, Beny Pratiwi, Elisabeth Sekar Ambar Prawitasari , Andriyani Putri, Alda Ayu Rahayu, Hesti Riski Rahmadania, Della Refaldo Rolansya Rusminita, Esi Sabil, Alansah Safitri, Latipah Nurma Sagita, Nabila Dayana Sahdiya, Beti Sai, Tunggalan Samsiah Maripah Sarma, Dimas Titan Putra Selsa Dlayorza Setini, Made Subhi, Ramadan Sukrisno, Sukrisno Sulisti Afriani Sulisti Afriani Sulisti Afriani, Sulisti SURYANI, RENI Susanti , Neri Suswati Nasution Tambuan, Oscar Julius Gamaliel Tarigan , Heskyel Pranata Tarigan, Heskyel Pranata Tenti Agustin Tifani Rika Amelya Tito Irwanto, Tito Tri Wahyuningsih Viana Dila Wagini Wagini Wagini, Wagini Wijaya , Ermy Wijaya, Ermy Wince Anisa Fitri Wulandari, Annisa Wulandari, Melsa Yodista, Yodista Yosi Novita Sari Yudi Ariantara Yudi Irawan Abi Yudi Irawan Abi Yulita Sari Yun Fitriano Yun Fitriano Yunita Martina Zanroni, Kevin Deyan