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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Manajemen Bisnis dan Kewirausahaan Ilomata International Journal of Tax and Accounting Daengku: Journal of Humanities and Social Sciences Innovation Educoretax Jurnal Progress Administrasi Publik (JPAP) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Aji Fajar Suryo Antoro
Universitas Terbuka
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Educoretax

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Analyzing Local Tax Revenue Optimization Strategies Using The SOAR Approach: A Case Study In Susu City Antoro, Aji Fajar Suryo; Thaha, Abdurrahman Rahim
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.727

Abstract

This study uses the SOAR (Strengths, Opportunities, Aspirations, Results) approach to analyze the factors that influence local tax revenue in Boyolali Regency, Central Java. Although regional autonomy provides opportunities, dependence on central transfers is still high. The last five years of data show good target achievement, but the contribution of local own-source revenue (PAD) to the total revenue of the Regional Budget (APBD) is relatively small. Qualitative methods with a post-positivism paradigm were used, and triangulation was carried out based on the results of interviews, observations, and documentation. The results of the study found that Boyolali Regency has not fully met the criteria or standards in the formulation of strategies to increase tax revenue according to the SOAR framework. The strengths of Boyolali Regency lie in the size of its government area, which is the basis of the PBB object, as well as the diversity of local culture. Opportunities are the large number of PBB objects that are still not registered as tax objects and the large amount of uncollected tax receivables. Aspirations are not taken seriously, and the measurement of results has not fully considered the real potential of local tax revenue. In facing this challenge, further efforts are needed to formulate a more comprehensive strategy involving various parties. Suggestions for BKD Boyolali are to consider the utilization of local culture, expansion of the PBB base, increased cooperation that provides added value, increased community participation, and setting targets in accordance with existing regional potential. And the suggestion to the next researcher is to do a comparison with other objects or methods. With the implementation of the right strategy, it is expected to reduce dependence on the transfer of funds from the central government and achieve an increase in local tax revenue and a positive contribution to regional development.
Key factors influencing MSMEs’ adoption of DJP Online in Indonesia Antoro, Aji Fajar Suryo; Thaha, Abdurrahman
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1262

Abstract

The Directorate General of Taxes (DGT) continues to develop Direktorat Jenderal Pajak (DJP) Online as an electronic platform for the tax administration of taxpayers. It is essential to create an information technology support system that effectively improves tax collection. The purpose of this study is to analyze the factors that influence the adoption of the DJP Online system by Micro, Small and Medium Enterprises (MSMEs) using the Technology Acceptance Model (TAM) as a conceptual framework. The research method used Partial Least Squares Structural Equation Modeling (PLS-SEM) with the Smart PLS application and involved a sample of 152 MSMEs spread across South Jakarta, Bandung, and Surakarta. The results of hypothesis testing show that experience, compatibility, complexity, perceived ease of use, and perceived usefulness have different influences on the adoption of DJP Online. These factors need to be considered by DGT to increase the adoption of DJP Online. The implication of these findings is the importance of making DJP Online easier to use, compatible, and fulfilling perceived usefulness to encourage MSMEs to use this platform to increase the effectiveness and efficiency of tax administration and ultimately increase tax revenue in Indonesia.
Co-Authors Abdurrahman Rahim Thaha Agus Santosa Amud Sunarya Bambang Agus Diana Berliani, Lintang Destiana Destiana Husna Putri Pertiwi INDRA PRATAMA PUTRA SALMON Isnaeni Yuliani Jasrial Jasrial Jayanti Armida Sari Jufri Yandes Muhtarom Muhtarom Muhtarom Nurhayati, Syafiqoh Riau, Dwi Putranto Ridha Azka Raga Rita Purnamasari Susanti Susanti Thaha, Abdurrahman