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All Journal Praxis : Jurnal Sains, Teknologi, Masyarakat dan Jejaring PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi
Shandy Jannifer Matitaputty
Soegijapranata Catholic University
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health

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Urgensi Pemberian Insentif Pajak Bagi Pekerja Difabel Apelina Teresia; Shandy Jannifer Matitaputty; Agung Sugiarto
Praxis : Jurnal Sains, Teknologi, Masyarakat dan Jejaring Volume 6, No. 2: Maret 2024
Publisher : Soegijapranata Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/praxis.v6i2.11696

Abstract

Government policies and community support for providing tax incentives for workers with disabilities in Indonesia remain uncertain. This study aims to analyze public perceptions regarding the necessity of implementing tax incentives for workers with disabilities to support the disabled community in Indonesia. Data were collected through surveys and interviews, and the Analytical Hierarchy Process (AHP) was employed to determine the order of importance of various aspects related to implementing special tax measures for people with disabilities based on public perceptions. The analysis reveals that the community perceives individuals with disabilities as having lower performance and requiring support from external sources, thus warranting a comprehensive taxation scheme. The primary rationale behind the importance of this scheme is rooted in the mandate of Law Number 25 of 2009, which stipulates that employers must provide special treatment to individuals with disabilities. A crucial priority identified is the provision of special incentives for taxpayers with disabilities, as it can incentivize companies to continue offering extensive employment opportunities for this demographic
Openness of SME Operators towards Financial and Tax Reporting: A Perspective from the Theory of Planned Behavior Stefani Fierzca Dewi; Apelina Teresia; M. Devitia Putri Nilamsari; Shandy Jannifer Matitaputty
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.959

Abstract

Financial record-keeping and taxation have become strategic priorities amid the high investment opportunities in the Metropolitan City. MSMEs are prime examples of business entities reliant on funding accessibility. The importance of financial record-keeping and taxation for MSMEs hinges on the awareness and readiness of MSMEs operators. This study aims to achieve the following objectives: (1) Understand the perspectives of MSMEs operators in Semarang City regarding financial record-keeping, (2) Explore how MSMEs operators use financial information in their business decisions, and (3) Provide an overview of MSMEs operators' perspectives in Semarang City regarding taxation. The research employs a qualitative approach with semi-structured interviews and utilizes snowball sampling for data collection. Data analysis is conducted using NVIVO software, grounded in the Theory of Planned Behavior as the analytical framework. The study reveals that MSMEs in Semarang City consider financial record-keeping and taxation fundamental, yet the utilization of financial information by MSMEs operators remains suboptimal. Key challenges include insufficient understanding of proper financial record-keeping practices, irregular and undisciplined recording habits, limited proficiency in using modern technology, and a lack of ongoing training for MSMEs operators.
Co-Authors Agung Sugiarto Apelina Teresia Apelina Teresia M. Devitia Putri Nilamsari Stefani Fierzca Dewi