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All Journal Educoretax Innovative: Journal Of Social Science Research
Sessa Tiara Maretaniandini
Politeknik Keuangan Negara STAN
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Fraud Early Warning System : Identifikasi Potensi Fraud dalam Pelaporan Harta Kekayaan Penyelenggara Negara Berbasis Big Data Bryan Habib Gautama; Rijal Hanif; Sessa Tiara Maretaniandini
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3779

Abstract

Indonesia has faced challenges regarding the lack of compliance to the requirement of disclosing the financial assets of state administrators. This issue has contributed to the development of unfavorable public sentiment towards the compliance of state administrators, particularly in relation to corruption. Indonesia has implemented a corruption prevention mechanism known as the State Officials Wealth Report (LHKPN). The LHKPN is a compulsory declaration pertaining to the assets possessed by individuals from the time they assume a position in the government until their retirement. Despite the level of compliance achieved in LHKPN reporting, the report content is susceptible to some shortcomings in terms of its validity. The issue of validity is further compounded by the constraint of a limited resource of human resources. This phenomenon gives rise to the possibility of fraud occurring through the misrepresentation or concealment of assets. In light of the aforementioned, it is imperative to establish a comprehensive big data system integrated with risk management protocols to facilitate the LHKPN inspection procedure. This study aims to provide new ideas in the identification of potential fraud using early warning. In this study, the preparation of the system uses Software Development Life Cycle (SDLC). The Fraud Early Warning System integrates LHKPN data and comparative technical data using specific indicators and variables to assess the amount of risk within the identification framework. This system is able to provide red flag for assets that have not been disclosed or are deemed inappropriate, hence enabling the initiation of further follow-up actions. The application of this system can be a solution for strengthening fraud early detection related to the assets of state administrators as well as the potential to increase compliance in LHKPN reporting.
Potensi Kepatuhan Pajak UMKM Setelah Kenaikan Tarif Pajak Pertambahan Nilai: Sebuah Pendekatan Teori Atribusi Sessa Tiara Maretaniandini; Radhitiya Wicaksana; Zalfa Aura Tsabita; Amrie Firmansyah
Educoretax Vol 3 No 1 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i1.372

Abstract

A global recession is predicted to occur in 2023. In facing this condition, MSMEs have a key role in maintaining economic growth in Indonesia. Despite the significant potential to contribute to the Indonesian economy, many MSMEs still do not register as taxpayers. As a result, tax revenues in Indonesia have not been optimal. In addition, the phenomenon of MSME tax non-compliance has the potential to increase with the existence of regulations governing VAT rate increases. This study aims to review the potential for MSME tax compliance after the increase in VAT rates. This study uses a qualitative method using a content analysis approach. The data used in this study is MSME data sourced from the Ministry of Cooperatives and Small and Medium Enterprises website. In addition, this panel research data also uses MSME tax compliance data from the Directorate General of Taxes website. A review of data sourced from the content analysis is further elaborated using scoping review. This study concludes that there is potential for an increase in MSME tax compliance following an increase in the VAT rate. The increase in MSME tax compliance is projected to increase Indonesia's overall tax revenue. Thus, MSMEs have a significant role in facing a recession. Resesi global diprediksi terjadi di tahun 2023. Dalam menghadapi kondisi ini, UMKM memiliki peran kunci dalam mempertahankan pertumbuhan ekonomi di Indonesia. Meskipun memiliki potensi yang besar dalam memberikan kontribusi signifikan dalam perekonomian Indonesia, masih banyak UMKM yang tidak mendaftarkan dirinya sebagai wajib pajak. Akibatnya, penerimaan pajak di Indonesia belum optimal. Selain itu, fenomena ketidakpatuhan pajak UMKM berpotensi menjadi meningkat dengan adanya regulasi yang mengatur kenaikan tarif PPN. Penelitian ini bertujuan untuk mengulas potensi kepatuhan pajak UMKM setelah kenaikan tarif PPN. Penelitian ini menggunakan metode kualitatif dengan menggunakan pendekatan content analysis. Adapun data yang digunakan dalam penelitian ini adalah data UMKM yang bersumber dari website Kementerian Koperasi dan Usaha Kecil dan Menengah. Selain itu, data panelitian ini juga menggunakan data kepatuhan pajak UMKM dari website Direktorat Jenderal Pajak. Ulasan atas data yang bersumber dari content analysis selanjutnya dielaborasi dengan menggunakan scoping review Penelitian ini menyimpulkan bahwa terdapat potensi peningkatan kepatuhan pajak UMKM setelah dilakukannya kenaikan tarif PPN. Peningkatan kepatuhan pajak UMKM ini diproyeksikan mampu meningkatkan penerimaan pajak Indonesia secara keseluruhan. Dengan demikian, UMKM memiliki peran signifikan dalam menghadapi resesi.
Co-Authors Amrie Firmansyah Bryan Habib Gautama Radhitiya Wicaksana Rijal Hanif Zalfa Aura Tsabita