Garuda - Garba Rujukan Digital

Pengaruh Karakteristik Komite Audit Terhadap Penghindaran Pajak Nurifa Laksmitasari Azizah; Imtiyaz Farras Mufidah
Journal Economic Insights Vol. 2 No. 2 (2023): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v2i2.64

Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit terhadap penghindaran pajak. Karakteristik komite audit terdiri ukuran komite, proporsi perempun dalam komite audit, independensi komite audit dan keahlian keuangan dan akuntansi komite audit. Sampel penelitian adalah 75 perusahaan manufaktur yang terdaftar di bei tahun 2018-2020. Hasil pengujian menunjukkan bahwa hanya proporsi perempuan dalam komite audit saja yang berpengaruh signifikan terhadap penghindaran Pajak.

Penerapan Teknologi dan Literasi Digital di SMK Negeri 1 Kendal Anik Rahmawati; Imtiyaz Farras Mufidah; Agus Triyono; Mursalim Mursalim
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2023): September 2023
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v6i3.1529

Information technology is developing rapidly composed the massive dissemination of information in various circles through several channels such as websites, social media, and others. The digital era had a benefical on a number of fields like education, industries, and civilization. However, this also has damaging impacts like the spread of hoaxes, hacking, hate speech, and other harmful digital activities. There are four parameters in the digital literacy assessment, namely: digital skills, digital ethics, digital safety, and digital culture. However, digital culture and security had the lowest index for the last three years. Therefore, Community Service (PkM) activities are needed. The mobility aims to provide socialization regarding the application and technology of digital literacy. The socialization inheld at SMK Negeri 1 Kendal. The material discussed is filtering information or fake news (hoaxes), how digital crime works in taxation, and simulations of how digital crime works and its prevention. The results of these movements confirm that students are enthusiastic about understanding how to filter false information and prevent digital crime and are active in question-and-answer sessions regarding controlling digital crime.

Menyoal Konsep Peran Automatic Exchange of Information untuk Meningkatkan Pendapatan Negara atas Kepatuhan Terhadap Pajak Imtiyaz Farras Mufidah
Journal Economic Insights Vol. 3 No. 1 (2024): Journal Economic Insights
Publisher : Fakultas Ekonomika dan Bisnis Universitas Selamat Sri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51792/jei.v3i1.92

Penelitian ini menyoal konsep peran Automatic Exchange of Information (AEoI) dalam sistem perpajakan di Indonesia. Dimana peran AEoI dapat membantu meningkatkan kepatuhan pajak sekaligus pendapatan negara. Metode penelitian ini menggunakan, metode kualitatif deskriptif dengan studi lieratur. Temuan pada penelitian ini, Wajib Pajak masih ada yang melakukan praktik penghindaran pajak dengan tax avoidance maupun tax evasion. Hasil penelitian ini bahwa kebijakan pemerintah dengan melakukan kerjasama perpajakan antar internasional dalam sistem AEoI. Tujuannya untuk mempersulit Wajib Pajak yang melakukan penghindaran pajak dan penggelapan pajak. Penelitian ini memiliki nilai bagi fiskus dalam implementasi peran AEoI yang berjalan secara optimal dan berdampak pada peningkatan pendapatan negara khususnya di negara berkembang.

Optimalisasi Efektivitas, Kontribusi, dan Laju Pertumbuhan Penerimaan Pajak PBB-P2 di Kabupaten Batang Imtiyaz Farras Mufidah; Anisaul Hasanah; Dini Ayu Pramitasari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3602

Tujuan penelitian untuk optimalisasi dalam memaksimalkan kontribusi, efektivitas, dan laju pertumbuhan Penerimaan PBB serta Perdesaan dan Perkotaan (PBB-P2) di Kab Batang. Penelitian ini menggunakan metodologi deskriptif kualitatif. Metode pengumpulan data primer dan sekunder meliputi wawancara dengan kepala subsektor pemungutan pajak dan observasi. Temuan efektivitas penerimaan PBB-P2 dengan kriteria sangat efektif dan kurang efektif. Kontribusi penerimaan PBB-P2 mencapai puncaknya dengan memenuhi kriteria cukup baik. Laju pertumbuhan PBB-P2 mengalami fluktuatif, disebabkan tidak adanya prospek objek pajak tambahan. Berdasarkan hasil penelitian penerimaan pajak daerah Kab Batang, harus lebih diprioritaskan, dioptimalkan, dan memanfaatkan sumber-sumber penerimaan terkait dengan objek PBB-P2 yang dilakukan BPKPAD.

Analisis Kepatuhan Pajak Dalam Penyampaian Pelaporan SPT Tahunan PPh 21 Sebagai Upaya Peningkatan Kewajiban Perpajakan Imtiyaz Farras Mufidah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5693

Penelitian ini berfokus pada pelaporan SPT Tahunan PPh Pasal 21 orang pribadi sesuai peraturan perpajakan. Tujuan penelitian ini untuk memberikan pemahaman bagi wajib pajak akan tugas, wewenang, dan tanggung jawabnya dalam melaporkan SPT Tahunan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus perhitungan dan pelaporan SPT PPh 21. Dianggap tepat dengan menggunakan metode tersebut, sekaligus memahami perilaku wajib pajak dalam memenuhi hak dan kewajiban perpajakan. Hasil temuan pada penelitian ini adanya persepsi wajib pajak Indonesia kurangnya kapasitas dalam pengetahuan, sumber daya manusia, dan waktu terhadap tingkat kompleksitas sistem perpajakan. Berdasarkan permasalahan tersebut, maka wajib pajak direkomendasikan untuk menyewa konsultan pajak, dan pemeriksaan dilakukan secara selektif sesuai kriteria yang ditetapkan oleh pemerintah. Optimalisasi pajak dapat terwujud apabila wajib pajak memiliki motivasi untuk berperilaku sesuai aturan yang telah ditetapkan.

Sharing Session Literasi Keuangan: Pentingnya Perencanaan Keuangan dengan Bijak di Era Modern Imtiyaz Farras Mufidah
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 5 No. 2 (2026): Juni 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v5i2.8368

Financial planning amidst the uncertainty and increasingly complex challenges of life. Every individual is required to have the ability to manage their finances wisely. In the modern era, online shopping and transactions are increasingly easy, resulting in wasteful lifestyles and addictions to spending money on unnecessary expenses. The ease of online loans is hoped to provide a way out of financial problems. The increasing prevalence of online loans has led to a high default rate. A myth has emerged in society that only high-income individuals are competent in managing their money. This indicates low financial literacy, stemming from inadequate financial management practices. This research aims to discuss financial literacy regarding prioritizing needs, understanding spending habits, and how to manage salary allocation wisely. This community service activity was conducted using a webinar method packaged as a sharing session via Zoom Meeting. This sharing session was open to the public and young people including students, employees, and housewives, totaling approximately 30 participants. It is hoped that after participating in this sharing session, participants will be able to manage their finances better and achieve their desired financial goals. Thus, it is necessary to provide information regarding education on managing finances wisely so that they can take advantage of opportunities optimally without getting caught up in financial problems.

Analisis Kepatuhan Pajak Dalam Penyampaian Pelaporan SPT Tahunan PPh 21 Sebagai Upaya Peningkatan Kewajiban Perpajakan Imtiyaz Farras Mufidah
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5693

Penelitian ini berfokus pada pelaporan SPT Tahunan PPh Pasal 21 orang pribadi sesuai peraturan perpajakan. Tujuan penelitian ini untuk memberikan pemahaman bagi wajib pajak akan tugas, wewenang, dan tanggung jawabnya dalam melaporkan SPT Tahunan. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus perhitungan dan pelaporan SPT PPh 21. Dianggap tepat dengan menggunakan metode tersebut, sekaligus memahami perilaku wajib pajak dalam memenuhi hak dan kewajiban perpajakan. Hasil temuan pada penelitian ini adanya persepsi wajib pajak Indonesia kurangnya kapasitas dalam pengetahuan, sumber daya manusia, dan waktu terhadap tingkat kompleksitas sistem perpajakan. Berdasarkan permasalahan tersebut, maka wajib pajak direkomendasikan untuk menyewa konsultan pajak, dan pemeriksaan dilakukan secara selektif sesuai kriteria yang ditetapkan oleh pemerintah. Optimalisasi pajak dapat terwujud apabila wajib pajak memiliki motivasi untuk berperilaku sesuai aturan yang telah ditetapkan.

Peran Tax Amnesty Jilid III terhadap Kepatuhan Wajib Pajak Imtiyaz Farras Mufidah; Nurifa Laksmitasari Azizah; Feri Tristiawan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.5082

The purpose of this study is to determine the urgency of the Tax Amnesty program, which has been re-implemented by the government. The Tax Amnesty Program Volume III is expected to be effective in improving taxpayer compliance and increasing tax revenue, as well as impacting the Indonesian economy as a whole. This study uses a qualitative method with a literature study approach. Data collection for the literature study includes journals, books, and online news articles relevant to the case topic or research problem. It is known that tax compliance and assets are still common problems that are not reported honestly to tax authorities. A crucial problem is that many Indonesians' assets are placed abroad. It is indicated that Indonesians, as asset owners, have a distrust of tax authorities. Consequently, tax revenue realization has decreased compared to the previous year. In Indonesia, the Tax Amnesty program has been implemented twice previously (2016 and 2022), and the public tends to underestimate tax policies. In 2025, the Tax Amnesty policy will be implemented again in Indonesia, namely Tax Amnesty Volume III. The Tax Amnesty Program Volume III is concluded to have both positive and negative aspects. On the positive side, the policy provides an opportunity to improve tax compliance and helps increase state revenue. The downside is that it is considered ineffective and potentially unfair to taxpayers who have been compliant from the start. Given the various challenges facing Tax Amnesty Volume III, it is hoped that there will be sound education and a clear law enforcement strategy. This will be a positive step in strengthening the national tax system and increasing state revenues sustainably.

Pengaruh Layanan Samsat Keliling, E-Samsat, Sanksi Perpajakan dan Kesadaran terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Batang Fitri Maysaroh; Feri Tristiawan; Imtiyaz Farras Mufidah
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6108

The level of motor vehicle taxpayer compliance is still not optimal. This is still found in motor vehicles in Batang Regency that do not pay taxes, either due to deliberate factors or administrative and technical constraints. This study aims to examine the effect of mobile Samsat services, E-Samsat, tax sanctions, and awareness on taxpayer compliance in Batang Regency. This study uses a quantitative method by conducting a sampling survey from a number of populations and using a questionnaire. The analysis tool used IBM SPSS Statistics 25. Based on the results of the study, the mobile Samsat service does not have a significant effect on taxpayer compliance. Due to the limited number of mobile Samsat units and operating hours, it is hoped that the Batang Regency government will take a policy of extending operating hours, especially on holidays. E-Samsat does not have a significant effect on taxpayer compliance. Due to the lack of socialization and impacting application access is hampered by server downtime. Taxpayers feel the procedure is too complicated, it is hoped that the Batang Regency government will hold e-Samsat socialization. Tax sanctions have a positive and significant effect on taxpayer compliance. The stricter the sanctions applied by the tax authorities, the higher the level of taxpayer compliance. Taxpayer awareness has no significant impact on taxpayer compliance, due to a lack of knowledge and understanding of the importance of taxes. Local governments must consistently support the public in improving taxpayer compliance through proactive service innovations, friendly, accountable, and customer satisfaction-oriented services.

Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Penghindaran Pajak dengan Profitabilitas sebagai Variabel Moderasi Nurifa Laksmitasari Azizah; Imtiyaz Farras Mufidah; Milatina Laksmita Dewi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6533

This study examines food and beverage companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The research applies a quantitative approach using secondary data obtained from annual reports and corporate sustainability reports. Purposive sampling was employed to select the research sample, while data analysis was conducted using multiple linear regression and moderated regression analysis. The findings reveal that corporate social responsibility and good corporate governance significantly affect tax evasion practices. In addition, profitability, measured by Return on Assets, is proven to moderate the relationship between corporate social responsibility, good corporate governance, and tax evasion. Firms with higher profitability demonstrate stronger governance and social responsibility effects in reducing tax avoidance behavior. These results indicate that effective governance structures and increased corporate social responsibility can minimize tax evasion, particularly in highly profitable companies. This study contributes to the accounting and taxation literature and provides insights for corporate managers, regulators, and policymakers in formulating strategies to enhance tax compliance and transparency.

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