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All Journal Jurnal Akuntansi dan Pajak Economics and Digital Business Review IMPACTS: International Journal of Empowerment and Community Services
Reni Listyawati
Universitas Sarjanawiyata Tamansiswa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Pengaruh Persepsi Atas Penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 Terhadap Kepatuhan Wajib Pajak UMKM Suyanto; Nur Anita Chandra Putry; Enggar Kartika Cahyaning; Reni Listyawati
Economics and Digital Business Review Vol. 4 No. 1 (2023): Agustus - January
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i1.362

Abstract

Penelitian ini dilakukan untuk mengetahui pengaruh Persepsi yang terdiri dari Persepsi Keadilan Pajak, Persepsi Kemudahan Pajak, dan Persepsi Pemahaman Pajak atas PP No 23 Tahun 2018 terhadap Kepatuhan Wajib Pajak UMKM. Besarnya pelaku UMKM ternyata belum sebanding dengan penerimaan pajak UMKM, hal ini disebabkan Direktorat Jendral Pajak (DJP) lebih fokus pada wajib pajak besar sedangkan pengawasan kepada pelaku UMKM belum secara optimal dilakukan dan kepatuhan pajak pelaku UMKM juga masih rendah. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data primer. Sampel yang digunakan dalam penelitian ini adalah pelaku UMKM di Daerah Istimewa Yogyakarta. Penelitian ini menggunakan alat instrumen berupa kuesioner. Teknik pengolahan data yang dilakukan menggunakan regresi linier multiple dengan bantuan SPSS.
Implementation of E-Procurement in Micro, Small and Medium Enterprises (MSMEs) in Yogyakarta Reni Listyawati; Uum Helmina Chaerunisak; Sri Lestari Yuli Prastyatini
IMPACTS: International Journal of Empowerment and Community Services Vol. 2 No. 2 (2023): IMPACTS: VOL. 2 NO. 2 SEPTEMBER 2023
Publisher : Faculty of Economics Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/impacts.v2i2.15915

Abstract

PurposeCommunity Service (Abdimas) activities carried out at the MSME "Dapoer Tania" aim to improve marketing methods by increasing the intensity of utilizing social media, increasing the capacity for product and packaging innovation, and implementing operational procedures for the e-procurement system by considering certain criteria for selection. digital supplier that produces a standardized and structured system at "Dapoer Tania" Methods -Implementation of activities is carried out through several stages, namely field observation, training and mentoring. The first stage was collecting data using survey and interview methods. The survey was carried out through direct monitoring of the situation that actually occurred in the MSME "Dapoer Tania". This monitoring is carried out so that it can be described what needs need to be in the information system to be built. Next is the interview. Interviews were conducted through discussions with owners regarding obstacles, business processes and implementation of e-procurement systems and checking existing SOPs in MSMEs. The second stage is carried out after identifying the problems found in the first stage. The third stage is carried out after field observations and training are completed. Results and discussions –Technological developments have brought convenience to services so that many companies are adopting e-procurement as a supply chain support to be able to adapt to market changes and to achieve business goals, such as operational efficiency, sustainability and profitability. Many companies are adopting e-procurement because of its ability to streamline supply chain networks. The emergence of e-procurement has created a higher profile for supply management as well as increased visibility to a company's top management. By adopting this technology, it has influenced organizational performance, both directly and indirectly. The results of this service also show that the marketing method training program by increasing intensity utilizing social media, Conclusion -E-procurement brings transparency and effectiveness in the supply chain and makes a significant contribution to supply chain performance. In addition, e-procurement also allows companies to measure and monitor orders, such as processing time, order delivery time, and current status. Therefore, the implementation of e-procurement in MSMEs plays an important role and will have an impact on improving supply chain performance in MSMEs.
SYSTEMATIC LITERATURE REVIEW: ACCOUNTING INFORMATION SYSTEM, TAX RELAXATION, AND FINANCIAL PERFORMANCE OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs) Sri Ayem; Reni Listyawati; Varda Samanta Adestia; Putri Syalsha Bilah Nasir; Wati Riadani; Yasminia Eka Rahmadani
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7684

Abstract

This study aims to provide a systematic literature review of the relationship between Accounting Information Systems (AIS), tax relaxation, and the financial performance of Micro, Small, and Medium Enterprises (MSMEs). The Systematic Literature Review (SLR) method was used in this study to examine previous research. The data analysis used in this study is in the form of 30 articles from 2020 to 2022 in the Google Scholar database. This study used 30 articles from the Google Scholar database from 2020 to 2022 for the data analysis. The findings demonstrated that the attribution theory is the theory that is utilized the most. According to the theory, a person's behavior is observed and its causes are explained by the person's actions. Utilizing or collecting additional journals and related recent articles is suggested for additional research to cover a broader understanding.
Co-Authors Enggar Kartika Cahyaning Nur Anita Chandra Putry Putri Syalsha Bilah Nasir Sri Ayem Sri Lestari Yuli Prastyatini Suyanto Uum Helmina Chaerunisak Varda Samanta Adestia Wati Riadani Yasminia Eka Rahmadani