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All Journal Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi
Deni Iskandar
Krida Wacana Christian University
Economics, Econometrics & Finance

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PEMAHAMAN PENGGEMAR KOREAN POP ATAS BEA MASUK PEMBELIAN MERCHANDISE Immanuela Alexandra Johanna Rachel Pongoh; Diana Frederica; Deni Iskandar
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1434

Abstract

The latest regulatory policies related to import activities are the government's solution to increasing the welfare of domestic entrepreneurs. So with the enactment of a new regulation, namely PMK No. 199/PMK.010/2019, it is hoped that it can reduce the number of imported goods so that people can choose to buy domestic products. In implementing PMK No. 199/PMK.010/2019 pros and cons arise among the public, including Korean POP (Carat) fans. Therefore, the purpose of this study is to find out the understanding of Korean POP (Carat) fans regarding regulations, tax rates, calculations, and import duty payment systems in buying merchandise. As well as, to find out the interest of Korean POP (Carat) fans in buying merchandise after the enactment of new regulations. This type of research is a qualitative research with a phenomenological approach. The type of data used in this research is primary data. The research population is people who have bought Korean merchandise. The sampling method is through the convenience sampling method which is in accordance with the research criteria, namely fans who have purchased merchandise at least once after the enactment of PMK No 199/PMK.010/2019. Data was obtained by distributing questionnaires and conducting interviews with 20 informants. The results of this study indicate that the increase in tariffs raises objections among Korean POP (Carat) fans in buying merchandise because they do not understand the new regulations and official merchandise is only produced in South Korea. However, the increase in import duty rates has not reduced the interest of Korean POP (Carat) fans in buying merchandise. They prefer to buy merchandise through e-commerce or through entrusted services to avoid taxes.
Kepatuhan Wajib Pajak UMKM dengan Sosialisasi Pajak sebagai Variabel Moderasi Sinthia Anjelina; Diana Frederica; Deni Iskandar
Jurnal Riset Akuntansi dan Keuangan Vol 11, No 1 (2023): Jurnal Riset Akuntansi dan Keuangan. April 2023 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v11i1.45644

Abstract

This study aims to examine the effect of tax incentives and tax understanding on PMK No. 86 of 2020 on taxpayer compliance with tax socialization as a moderating variable. This study uses primary data by distributing questionnaires to owners of Micro, Small and Medium Enterprises (MSMEs) who are domiciled in West Jakarta. By using a sampling technique, namely convenience sampling, the researchers managed to collect 103 respondents from the distributed questionnaires. The data were tested using the SPSS application with multiple linear regression model analysis. From the test results that have been carried out, it can be concluded that tax incentives have no effect on taxpayer compliance, tax understanding has a positive effect on taxpayer compliance, tax socialization strengthens the effect of tax incentives on taxpayer compliance, and tax socialization weakens the effect of tax understanding on taxpayer compliance.
Co-Authors Diana Frederica Immanuela Alexandra Johanna Rachel Pongoh Sinthia Anjelina