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LITERATURE REVIEW: LAW ENFORCEMENT'S ROLE IN ACCELERATING TAXPAYER COMPLIENCE ESCALATION Sari, Vanisa Ratna; Okfitasari, Antin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.15099

This research aims to find out how far the effectiveness of law enforcement in Indonesia can increase taxpayer compliance so that it can increase state revenues in the field of taxation, and find out more about the law enforcement process that occurs in Indonesia. The existence of consistent tax law enforcement is one way for taxpayers to comply with tax regulations so that it can influence the state's income from the tax sector. The type of research used by researchers in this research is descriptive research. This type of descriptive research is used to describe the relationship between taxpayer compliance, tax audits, and tax collection on tax revenues in Indonesia. The method used in the data collection stage is literature study. Literature studies are carried out by collecting and analyzing data from various relevant literature sources such as scientific journals, books, research reports and tax regulations. The conclusion from this research is that taxpayer compliance and tax audits have a positive effect on tax revenues. Keywords: Law Enforcement, Tax Audit, Tax Revenue, Tax Payer

Akuntabilitas Keuangan Koperasi di Indonesia dengan Permenkop Nomor 2 Tahun 2024 Okfitasari, Antin; Suprihatin
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17656

This study aims to describe cooperative accounting standards based on Permenkop No. 2/2024 concerning Cooperative Accounting Policies, as well as to describe the obstacles to the implementation of cooperative accounting standards to achieve financial accountability. This study uses a descriptive qualitative approach with a literature review. The research data was collected from articles relevant to cooperative financial accountability, the latest cooperative accounting standards and the challenges of their implementation through Google, Google Scholar, and ScienceDirect. The interactive model of Miles and Huberman (1994) was used as data analysis in this study. The results of the study indicate that Permenkop No. 2/2024 sets comprehensive standards for financial reporting of all types of cooperatives in Indonesia, so that it is expected to realize the preparation of orderly, good, transparent and accountable financial reports. Changes in cooperative accounting policies face several challenges. To support the implementation of Permenkop No. 2/2024, socialization, assertiveness and monitoring and evaluation assistance from related agencies are needed.

LITERATURE REVIEW: LAW ENFORCEMENT'S ROLE IN ACCELERATING TAXPAYER COMPLIENCE ESCALATION Sari, Vanisa Ratna; Okfitasari, Antin
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 3 (2024): IJEBAR, VOL. 8, ISSUE 3, September 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i3.15099

This research aims to find out how far the effectiveness of law enforcement in Indonesia can increase taxpayer compliance so that it can increase state revenues in the field of taxation, and find out more about the law enforcement process that occurs in Indonesia. The existence of consistent tax law enforcement is one way for taxpayers to comply with tax regulations so that it can influence the state's income from the tax sector. The type of research used by researchers in this research is descriptive research. This type of descriptive research is used to describe the relationship between taxpayer compliance, tax audits, and tax collection on tax revenues in Indonesia. The method used in the data collection stage is literature study. Literature studies are carried out by collecting and analyzing data from various relevant literature sources such as scientific journals, books, research reports and tax regulations. The conclusion from this research is that taxpayer compliance and tax audits have a positive effect on tax revenues. Keywords: Law Enforcement, Tax Audit, Tax Revenue, Tax Payer

Analisis Perbandingan Pajak Penghasilan bagi Wajib Pajak Orang Pribadi sebelum dan sesudah UU No. 7 Tahun 2021 Pramudita, Gadis; Okfitasari, Antin
Jurnal Bisnis Manajemen dan Akuntansi (BISMAK) Vol. 2 No. 2 (2022): Vol 2 No 2 Tahun 2022
Publisher : Universitas Duta Bangsa Surakarta

Abstrak Penelitian ini menganalisis perbandingan Pajak Penghasilan sebelum dan sesudah Undang-Undang No.7 Tahun 2021 bagi Wajib Pajak Orang Pribadi (WPOP).Penelitian ini dilakukan dengan menggunakan metode deskriptif kualitatif. Teknik analisis data dengan cara menggambarkan dan menganalisis berdasarkan teori yang ada dan sesuai dengan kenyataan yang terjadi dilapangan dengan menggunakan ilustrasi perhitungan yaitu membandingkan berdasarkan peraturan lama dengan UU PPh, PP No. 23/2018 dan UU HPP . Hasil analisis ilustrasi perhitungan bahwa untuk wajib pajak orang pribadi (sebagai karyawan) dengan penghasilan sampai dengan Rp60 juta beban pajak yang dibayar lebih rendah dengan UU HPP dibanding UU PPh karena hanya terkena lapisan tarif pertama. Penghasilan >Rp60 juta â€“ Rp5 milyar, beban pajak lebih rendah dengan UU HPP dibanding UU PPh. Tetapi penghasilan diatas Rp 5 Miliar, Pajak yang dibayar lebih tinggi dengan UU HPP dibanding UU PPh. Pemberian Batasan peredaran bruto <Rp500 juta setahun tarif pajak 0%, maka UMKM yang terkena pajak adalah yang peredaran bruto >Rp500 juta setahun sehinga beban pajak UMKM lebih rendah. Adanya breaket tarif progresif memberi rasa keadilan pajak yaitu pajak dibebankan kepada wajib pajak sesuai dengan kemampuan membayar.Semakin tinggi penghasilan maka semakin tinggi pajak yang dikenakan.Implikasi penelitian lebih lanjut yaitu dengan menganalisis regulasi perubahan peraturan perundangan perpajakan yang menjadi poin utama dalam UU HPP.

INFORMATION TECHNOLOGY AND REMOTE AUDIT DURING COVID 19 PANDEMIC Nur Rohmah, Safitri; Novianingsih, Rika; Okfitasari, Antin
Proceeding of the International Conference Health, Science And Technology (ICOHETECH) Proceeding of the 3rd International Conference Health, Science And Technology (ICOHETECH)
Publisher : LPPM Universitas Duta Bangsa Surakarta

This study aims to analyze the role of information technology to remote auditing during the covid 19 pandemic. Covid 19 has changed the work style of auditors in the manual/traditional audit process to remote audit, as a solution in dealing with the impact of the pandemic. This condition demands that the auditor profession in preparing or dealing with remote audits will be closely related to the use of information technology. This research method is literature review. The data is obtained from articles uploaded on Google, Google Scholar and Sciencedirect with the keyword: remote audit and information technology. After collecting, a descriptive analysis was carried out to answer the research objectives. The result is that during the COVID-19 pandemic, remote auditing has become a solution to the impacts of covid 19, such as social distancing. Auditors in carrying out remote audits need information technology facilities in the audit process. Information technology has a vital role in remote auditing from planning, working papers, documentation, communication and supervision. Information technology is an integral part of remote auditing.

PERENCANAAN KEBERLANGSUNGAN BISNIS DI MASA PANDEMI Rahmawati, Sukma; Okfitasari, Antin; Wulandari, Septi
Mabha Jurnal Vol 3 No 1 (2022): Mei 2022
Publisher : Akparta Mandala Bhakti Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70018/mb.v3i1.39

Penelitian ini bertujuan untuk mengetahui strategi perencanaan bisnis yang harus diterapkan perusahaan untuk tetap bertahan di masa pandemi dan mengetahui jenis usaha mana saja yang menjadi prioritas ketika masa pandemi. Adapun yang menjadi pokok permasalahan antara lain bagaimana strategi perencanaan bisnis yang harus diterapkan perusahaan di masa pandemi dan apa saja jenis usaha yang menjadi prioritas selama masa pandemi. Metode penelitian ini menggunakan studi literatur dan dokumentasi yaitu dengan cara menghimpun informasi relevan topik yang menjadi objek penelitian dari buku-buku, karya ilmiah, tesis, disertasi, dan jurnal. Hasil dari penelitian ini yaitu perusahaan yang sukses di era pandemi adalah perusahaan yang dapat beradaptasi dengan 4 karakteristik, mengutamakan kebersihan, sedikit bersentuhan (low-touch), sedikit keramaian (less-crowd), dan rendah mobilitas (low-mobility). Perencanaan keberlangsungan bisnis perusahaan sangat penting di masa pandemi. Kesimpulan dari penelitian antara lain digital marketing merupakan salah satu solusi untuk menjual produk di masa pandemi dalam menjaga keberlangsungan bisnis, selanjutnya ada 5 sektor bisnis utama yang bertahan di tengah pandemi covid-19 antara lain food & beverage, usaha kebutuhan bahan pokok, usaha jasa/produk kesehatan, usaha jasa pendidikan dan pelatihan, bisnis digital.

Pemahaman Aturan Pajak, Kesadaran Wajib Pajak, Kualitas Pelayanan Pajak Dan Kepatuhan Pelaku E-Commerce di Karesidenan Surakarta Nur Rohmah, Safitri; Chotidjah, Erna; Okfitasari, Antin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10367

The aim of this study is to empirically show the effect of understanding tax rules, awareness of taxpayers and quality of tax services on e-commerce compliance. Online trading is inseparable from a tax known as the e-commerce tax. This research method uses a descriptive approach, by collecting data from questionnaires and literature. The data used are primary data by using a Likert scale questionnaire on e-commerce actors in Karasidenan Surakarta. The results of the study prove that understanding of tax rules affects compliance with e-commerce actors, taxpayer awareness does not affect compliance with e-commerce actors and the quality of tax services affects compliance with e-commerce actors.

PENGETAHUAN PAJAK, PERSEPSI, MOTIVASI DAN MINAT PAJAK PADA MAHASISWA Ramadhan, Gilang Restu; Chotidjah, Erna; Okfitasari, Antin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.10452

The purpose of this study was to find out about the influence of tax knowledge, perceptions and motivation on tax interest of students who have taken taxation courses at universities in the city of Surakarta. The number of tax officials who have decreased has created opportunities for students who wish to have a career in taxation. In forming their interest in the field of taxation is usually determined by the knowledge of taxes obtained, then the perception and motivation. This research is a type of quantitative research with a descriptive approach. This study uses data processing with the Multiple Linear Regression Analysis method. The subjects in this study were students. The population and sample in this study are students who have taken taxation courses at universities in the city of Surakarta. The sample collection used a purposive sampling technique and a total of 109 questionnaire data were obtained which were processed using SPSS v23. The results showed that tax knowledge had a significant negative effect on student tax interest, perception had a significant positive effect on student tax interest and motivation had a non significant positive effect on student tax interest.

KAJIAN DESKRIPSI SUMBER KEUANGAN DAERAH PASKA OTONOMI DAERAH Okfitasari, Antin; Widiastuti, Arum
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.14015

Regional autonomy has brought changes in regional government governance, including regional financial management. The aim of this research is to find out the sources of regional income after regional autonomy and to find out the problems that arise regarding regional sources of income from the perspective of the laws that regulate them. This research uses a descriptive qualitative approach with a literature review. This research data was collected from articles and statutory regulations that are relevant to the legal basis of regional finance before and after regional autonomy, sources of regional income and problems that arise related to regional income through Google, Google Scholar and ScienceDirect. Miles and Huberman's interactive model of data analysis is used as data analysis in this research. The research results show that there are changes in the categories and details of regional income from Law no. 17 of 2023, Law no. 32 of 2004 and Law no. 23 of 2014. There have been no changes in the Law. Regional balance certainly has the impact of inconsistencies in the categorization of central government transfer funds to regional governments. Keywords: Regional finance, regional autonomy, regional income, PAD, transfer funds

Analisis Komparatif Disimiliaritas Parameter Audit Perpajakan dan Audit Komersial Anugraheni, Bernadetha Desy; Okfitasari, Antin
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15098

The phenomenon of inaccurate information in the business and financial world is a common thing but has an influence on the presentation of precise and accurate information and can be accounted for the truth to information users. This factor is the background for the need for an examination or audit as a form of follow-up. Audit is an important part and process to ensure transparency, accountability, and regulatory compliance in the business and financial world. Although they have the same activities such as checking documents for data inaccuracies, tax audits and commercial audits have different specific objectives. The research method used is literature review. The data source used is data. Data collection using literature study. The data analysis technique used is descriptive qualitative. There are similarities in the general objectives between tax audits and commercial audits, namely wanting to ensure that the information, data, and information reported is in accordance with the provisions and is accurate, but there are still different parameters in several aspects of tax audits and commercial audits Kata Kunci : audit pajak, audit komerisal, akuntanbilitas informasi, pemeriksaan

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