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All Journal Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Jurnal Ekonomika Journal Of Business, Finance, and Economics (JBFE) CITIZEN: Jurnal Ilmiah Mulitidisiplin Indonesia NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Nusantara Jurnal Visi Manajemen (JVM) The International Conference on Education, Social Sciences and Technology (ICESST) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Proceedings of The International Conference on Business and Economics Jurnal Mahasiswa Manajemen dan Akuntansi Indonesian Economic Review Jurnal Bisnis Inovatif dan Digital Jurnal Kemitraan Masyarakat Studia Ekonomika International Journal of Management, Accounting & Finance Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) Journal of Economic and Leadership
Muhammad Rizal
STIE Kasih Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analisis Pengaruh Insentif Pajak PPh 21, Tingkat Pendapatan Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Muhammad Rizal; Filipus Gulo
Jurnal Ekonomika Vol 6 No 2 (2022): JURNAL EKONOMIKA - AGUSTUS
Publisher : Lembaga Layanan Pendidikan Tinggi (LLDIKTI) Wilayah IX - Sulawesi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37541/ekonomika.v6i2.780

Abstract

Penelitian ini bertujuan untuk pengaruh penerapan insentif pajak PPh 21, tingkat pendapatan, dan sanksi pajak terhadap kepatuhan wajib pajak dengan menggunakan uji kualitas data, uji asumsi klasik, uji regresi dan hipotesis. Sampel penelitian dalam penelitian ini berjumlah 112 orang yang berodomisili di wilayah KPP Kebon Jeruk Satu (Suka Bumi Utara, Suka Bumi Selatan, Kelapa Dua, Kebon Jeruk). Uji Prasyarat analisis meliputi uji normalitas, uji multikolinearitas, uji heteroskedastisitas dan uji linearitas. Pengolahan data penelitian menggunakan Software Eviews 11 SV dan Microsoft Excel 2007 for windows. Teknik analisis data yang digunakan untuk menguji hipotesis adalah analisis regresi berganda. Hasil Penelitian menunjukkan data yang diuji tidak bias dan dapat dikatakan BLUE (Best Linier Unbiased Estimate), hasil uji menyatakan bahwa hipotesis Ho ditolak dan Ha diterima, dengan nilai ttabel 1.98373 lebih kecil dari nilai thitung 3.012315 untuk insentif pajak PPh 21 (X1), nilai thitung 2.839302 untuk tingkat pendapatan (X2), thitung 4.805456 untuk sanksi pajak (X3). Dapat dikatakan bahwa penelitian ini variabel independent berpengaruh signifikan terhadap variabel dependen. Insentif pajak PPh 21, tingkat pendapatan dan sanksi pajak secara simultan memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak. Hal ini dapat dibuktikan dengan hasil uji F statistic adalah sebesar 54.46411 > dari nilai Ftabel yaitu 2.69 hal ini menandakan bahwa hasil dari F-hitung > F-tabel.
Perpajakan Indonesia di Era Teknologi dan Keterbukaan Informasi Keuangan Yessica Amelia; Muhammad Rizal; Ranti Karlaili
Jurnal Pengabdian Masyarakat Nusantara Vol. 3 No. 1 (2021): Maret: Jurnal Pengabdian Masyarakat Nusantara
Publisher : Universitas Muhammadiyah Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57214/pengabmas.v3i1.540

Abstract

Digital economic transactions have emerged as a result of Indonesia's technological and financial information advancements. In order to optimize tax revenue, the Indonesian government adapt and respond to the growing prevalence of digital transactions, especially e-commerce. The primary obstacles include finding a clear definition for digital economic enterprises, enacting legislation governing digital transactions that are compliant with international standards, and allocating resources in a way that optimizes the advantages of digital economic transactions. By creating electronic platforms like DJP-online, the Indonesian government hopes to improve the ease and openness of the tax filing procedure. In an effort to maximize tax revenue in the digital age, tax advisors play a crucial role, and society must change to embrace technology. To ensure a smooth and successful rollout of the digital tax system, the Indonesian government must constantly update rules, enhance public education efforts, and improve online services. This community engagement activity discussed the material through online webinars, providing an accessible platform for all participants to gain insights into the digital taxation landscape and aiding the government in socializing regulations in the field of digital taxation
Human Potential in the AI Era: Strategies for Cultivating Exceptional Talent Muhammad Rizal; Novrizal Novrizal; Dadang Irawan; Mia Christy Patricia
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 2 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i2.380

Abstract

This research aims to explore strategies for cultivating exceptional talent in the era of artificial intelligence (AI). The study employs a mixed-method approach, integrating interviews, surveys, and case studies to gather comprehensive data. The sample selection includes individuals from various industries known for fostering talent development, such as technology, education, and business. Through thematic analysis, the collected data are systematically examined to identify recurring patterns, emerging themes, and innovative practices in talent cultivation. Results reveal multifaceted strategies encompassing personalized learning, mentorship programs, continuous feedback mechanisms, and proactive skill development initiatives. Furthermore, the study highlights the significance of human-centric approaches in leveraging AI technologies to enhance talent development efforts. The findings contribute to a deeper understanding of how organizations can harness human potential effectively amidst technological advancements, paving the way for sustainable talent management practices in the AI era.
Optimizing Organizational Performance : Exploring The Integration Of AI And HR Practices Cahyatih Kumandang; Ruslaini Ruslaini; Seger Santoso; Muhammad Rizal
The International Conference on Education, Social Sciences and Technology (ICESST) Vol. 1 No. 2 (2022): The International Conference on Education, Social Sciences and Technology
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/icesst.v1i2.381

Abstract

In the rapidly evolving landscape of artificial intelligence (AI), optimizing human resources (HR) practices is imperative to foster organizational excellence. This qualitative research aims to explore the intersection of AI and HR practices to enhance organizational performance. The research adopts a qualitative approach utilizing in-depth interviews with HR professionals, AI specialists, and organizational leaders. Sampling techniques include purposive and snowball sampling to ensure diverse perspectives are captured. Data analysis involves thematic analysis, allowing for the identification of patterns and themes within the qualitative data. Preliminary findings indicate that organizations are increasingly leveraging AI to streamline HR processes, enhance talent acquisition, and improve employee engagement. Furthermore, the research reveals the significance of ethical considerations and human oversight in AI-driven HR practices. This study contributes to the growing discourse on AI integration in HR and provides insights for organizations aiming to navigate the AI-driven landscape while fostering excellence in HR practices.
Tax Policy Responses To Covid-19 Crisis Eri Kusnanto; Muhammad Rizal; Andrew Subhana
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2021): Mei: Jurnal Pengabdian kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v1i2.3124

Abstract

The COVID-19 pandemic has brought unprecedented challenges to the global economy, including Indonesia. The closure of business premises, social restrictions, and decreased consumer purchasing power are some of the consequences that must be addressed. In response to this crisis, the Indonesian government has attempted to mitigate the negative impact by issuing various tax policies aimed at supporting the business sector and increasing consumer purchasing power. These policies include tax incentives, tax rate reductions, and relief for small and medium-sized enterprises (SMEs) struggling to survive during the crisis. This article discusses the tax policies issued by the government in response to the COVID-19 crisis and their implications for the Indonesian economy.
The Role Of Artificial Intelligence In Fostering Ethical Business Practices: A Qualitative Study On Digital Marketing Advancements In Indonesia Muhammad Rizal; Eri Kusnanto; Farah Qalbia; Benardi Benardi
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.1458

Abstract

This qualitative inquiry aims to explore the impact of Artificial Intelligence (AI) on promoting ethical business practices within the realm of digital marketing in Indonesia. The research model adopts a qualitative approach, utilizing semi-structured interviews with key stakeholders in the digital marketing sector. Sampling techniques involve purposive sampling to ensure representation from various sectors such as industry professionals, policymakers, and consumer advocacy groups. Data analysis employs thematic analysis, allowing for the identification of recurring themes and patterns related to the integration of AI in digital marketing practices and its influence on ethical considerations. Preliminary findings suggest that AI implementation in digital marketing facilitates transparency, personalization, and accountability, thereby fostering ethical practices among businesses operating in Indonesia's digital landscape. This study contributes to the ongoing discourse on the ethical implications of AI adoption in emerging markets, providing insights for policymakers and industry stakeholders to develop frameworks that promote responsible AI use in business operations.
Hubungan Antara Big Baths, Tata Kelola Perusahaan, dan Asimetri Informasi Terhadap Biaya Audit Muhammad Rizal; Farah Qalbia; Ngadi Permana
Jurnal Visi Manajemen Vol. 10 No. 2 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i2.524

Abstract

This study aims to analyze the relationship between big bath accounting, corporate governance, and information asymmetry on audit fees through a qualitative literature review approach. Big bath accounting, a practice of manipulating earnings by reducing profits in one period to boost profits in the subsequent period, is known to increase audit risks, which subsequently leads to higher audit fees. Strong corporate governance is believed to mitigate the negative impact of this practice by providing more effective internal controls and reducing the level of information asymmetry. Low information asymmetry between management and shareholders reduces the auditor's uncertainty regarding the quality of financial statements, which can help lower audit fees. This study reviews recent literature on the relationship among these three variables, comparing findings from previous studies to provide a deeper and more comprehensive understanding. The study's findings suggest that good corporate governance and high levels of transparency play an important role in reducing audit fees caused by big bath accounting practices and information asymmetry. These findings are expected to contribute to the development of more effective governance policies that enhance financial transparency and control audit costs.
Pengaruh Kompleksitas Pelaporan Akuntansi terhadap Kualitas Audit : Peran Rotasi Mitra dan Jasa Non-Audit Muhammad Rizal; Farah Qalbia; Eri Kusnanto
Jurnal Visi Manajemen Vol. 10 No. 1 (2024): Jurnal Visi Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jvm.v10i1.557

Abstract

This study aims to examine the impact of accounting reporting complexity on audit quality, considering the moderating role of audit partner rotation and the use of non-audit services. Through a qualitative literature review approach, this research analyzes various previous studies to explore the relationship between these factors in the context of auditing. The findings indicate that accounting reporting complexity can increase challenges for auditors in maintaining audit quality. Meanwhile, audit partner rotation can improve auditor independence but may reduce audit quality if done too frequently. The use of non-audit services, while providing additional insights, may lower audit quality if not strictly regulated. This study provides valuable insights for practitioners and policymakers in managing these factors to enhance audit quality.
TRANSFORMASI SISTEM PERPAJAKAN DI ERA DIGITAL: TANTANGAN, INOVASI, DAN KEBIJAKAN ADAPTIF Rizal, Muhammad; Permana, Ngadi; Qalbia, Farah
Citizen : Jurnal Ilmiah Multidisiplin Indonesia Vol. 4 No. 4 (2024): CITIZEN: Jurnal Ilmiah Multidisiplin Indonesia
Publisher : DAS Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan teknologi dan digitalisasi telah membawa perubahan signifikan pada sistem perpajakan di Indonesia. Transformasi dari sistem konvensional ke sistem digital, seperti e-filing dan e-billing, tidak hanya meningkatkan efisiensi administrasi pajak tetapi juga memudahkan wajib pajak dalam memenuhi kewajiban pajak mereka. Data menunjukkan bahwa penggunaan e-filing meningkat dari 68,2% pada tahun 2016 menjadi 83,4% pada tahun 2022. Namun, tantangan baru muncul dalam mengelola transaksi digital yang kompleks dan kebutuhan akan kebijakan pajak yang adaptif. Penelitian ini bertujuan untuk menganalisis tantangan dan inovasi dalam transformasi sistem perpajakan di era digital serta merumuskan rekomendasi kebijakan yang diperlukan untuk meningkatkan kepatuhan dan efisiensi administrasi pajak. Dengan menggunakan pendekatan kualitatif, studi ini mengidentifikasi bahwa adopsi teknologi seperti big data dan kecerdasan buatan dapat meningkatkan efektivitas pengumpulan pajak dan transparansi sekaligus mengatasi kesenjangan pajak digital yang diperkirakan mencapai 5-10% dari potensi pendapatan pajak global.
Peran Audit Syariah Internal dan Eksternal dalam Kepatuhan Syariah pada Lembaga Keuangan Islam Amelia, Yessica; Muhammad Rizal; Sri Utami Nurhasanah
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 8 No. 1 (2024)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol8.i1/17432

Abstract

This study aims to examine the role of internal and external sharia audits in ensuring sharia compliance in Islamic financial institutions through a literature review. Based on the analysis of various previous studies, it was found that sharia audits, both internal and external, play a crucial role in maintaining adherence to sharia principles and improving transparency and accountability in Islamic financial institutions. Internal audits focus on operational and procedural oversight, while external audits provide an independent assessment of overall sharia compliance. However, the main challenges faced include the lack of consistent audit standards, limited training for sharia auditors, and legal uncertainties in Islamic finance practices. This study recommends the development of clearer standards and enhanced training for sharia auditors to improve the effectiveness of sharia audit implementation in Islamic financial institutions
Co-Authors Andrew Subhana Andrew Subhana Cahyatih Kumandang Dadang Irawan Dwi Aprilia, Sabrina Fachry Abda El Rahman Filipus Gulo Grace Yulianti Mia Christy Patricia MUHAMMAD RIZAL Ngadi Permana Novrizal, Novrizal Ranti Karlaili Rina Amelia Romadan, Gilang Ruslaini, Ruslaini Sarah Fitriyani Sri Utami Nurhasanah Sri Utami Nurhasanah Tampilang, Adrian Otniel Yessica Amelia Yessica Amelia