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All Journal INFO ARTHA Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Ilomata International Journal of Tax and Accounting Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Vissia Dewi Haptari, Vissia Dewi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALYSIS OF THE INFLUENCE OF GOVERNMENT INVESTMENT, GROSS DOMESTIC PRODUCT, REAL INTEREST RATES, AND THE GOVERNMENT'S POLICY OF INVESTMENT TO PRIVATE INVESTMENT REALIZATION IN INDONESIA FROM 1972 TO 2005 Haptari, Vissia Dewi
JURNAL INFO ARTHA Vol 4 (2016): Edisi Juli
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (245.765 KB) | DOI: 10.31092/jia.v4i4.52

Abstract

This study tests the joint effects of Government Investment, Gross Domestic Product (GDP), Real Interest Rates, and Government's Policy on realization of private investment in Indonesia from 1972 until 2005. Government investment, the level of GDP and real interest rate directly have causality relationship with private investment, meaning every change in government investment, the level of GDP and real interest rate will cause positive change to private investment. On the other hand, the level of real interest rate does not have significant effect on investment, meaning the level of interest rate is not the only main cause, there are some other factors such as: inefficient institution condition which can be seen from complexity of rules, legal compliance system, and political stability.
OPTIMALISASI PERENCANAAN PROGRAM PENDIDIKAN DAN PELATIHAN PADA PUSDIKLAT PAJAK Vissia Dewi Haptari Haptari, Vissia Dewi
JURNAL INFO ARTHA Vol 5 (2016): EDISI SEPTEMBER
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.952 KB) | DOI: 10.31092/jia.v5i1.66

Abstract

Peningkatan Kapasitas SDM Pengelola Keuangan pada Badan Usaha Milik Desa Nugroho, Prayudi; Riyanto, Edy; Haptari, Vissia Dewi
Journal Pemberdayaan Masyarakat Indonesia Vol 5 No 1 (2023): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.5.1.15-27

Abstract

Village-Owned Enterprises (BUMDESA) were established to manage village assets and other potential village-owned resources, in order to improve the welfare of village communities. BUMDESA's activities are currently growing rapidly, but on the other hand there are problems in recording and reporting BUMDESA's financial transactions according to Financial Accounting Standards (SAK). Studies on several BUMDESA in Mojokerto Regency, East Java Province, show that this problem occurs because of the limited accounting competence of BUMDESA personnel. Efforts to increase the capacity of BUMDESA's human resources (HR) are carried out through several activities such as socialization, visitation, mentoring, consulting, and accounting training as well as the introduction of BUMDESA financial accounting applications. The ultimate goal of this activity is that BUMDESA's human resources are able to understand accounting, and are able to independently apply the accounting process to BUMDESA's financial transactions in order to produce BUMDESA's financial reports in accordance with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP).
ANALISIS SKEMA INSENTIF PAJAK DALAM RANGKA NET ZERO EMISSION SEKTOR ENERGI DI INDONESIA Haptari, Vissia Dewi
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.2545

Abstract

The achievement of net zero emission is a government commitment that not only relies on the government, but also the role of the business sector and society. In achieving net zero emissions, the government focuses on the development of renewable energy and the carbonization movement. In order to attract investors to develop renewable energy, tax incentives alone are not enough, but also require increasing ease of business as a major factor in investing. Tax incentives are directed to two groups, namely taxpayers who invest or carry out the construction and development of renewable energy projects and taxpayers who carry out decarbonization activities by utilizing or using renewable energy
Gender-Based Taxation: Comparative Lessons for Indonesia from Singapore, The United States, and Nepal Naury, Qowiya Hasna; Haptari, Vissia Dewi
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1278

Abstract

This paper examines the implementation of tax policies that are in line with gender based taxation in Singapore, the United States and Nepal as well as policy recommendations that can be implemented in Indonesia through qualitative methods using literature studies and regulatory reviews. The discussion approached in several scopes; working women, corporate participation, caregiver, domestic work support, pink tax, women-owned businesses, widows, and taxation for families. In which this paper finds that Singapore, Nepal, and the United States have implemented a series of policies that create a more welcoming ecosystem for women to participate in economic activities, which Indonesia can use as an example in designing Gender Based Taxation in the future.
Pengaruh Zona Integritas-Wilayah Bebas Korupsi (ZI-WBK) Terhadap Motivasi Kerja Pegawai di KPP Pratama Lahat Sumatera Putri, Chike Kurnia; Haptari, Vissia Dewi
JEMAP Vol 8, No 1: April 2025
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v8i1.13450

Abstract

Corruption Zone (ZI-WBK) predicate is expected to boost employee motivation through improved work culture and professionalism. This study aims to examine the effect of the ZI-WBK predicate on employee motivation at KPP Pratama Lahat. Research data were collected from 63 employees through questionnaires and in-depth interviews. The study employs a quantitative method with a pretest-posttest design, supported by inferential statistical analysis and a qualitative approach. The findings revealed a significant increase in employee motivation after KPP Pratama Lahat achieved the ZI-WBK predicate. Additionally, positive changes in work culture, including enhanced responsibility and professionalism, were observed. The study concludes that the ZI-WBK predicate contributes to bureaucratic reform and public service quality improvement
Co-Authors Edy Riyanto Naury, Qowiya Hasna Prayudi Nugroho, Prayudi Putri, Chike Kurnia