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All Journal Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Applied Community Engagement (JACE)
Agung Nugroho Luthfi Imam Fahrudi
Universitas Brawijaya
Humanities Economics, Econometrics & Finance

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PEMBERIAN INSENTIF PPH ATAS KEGIATAN LITBANG UNTUK PENINGKATAN INOVASI DI INDONESIA Fahrudi, Agung N.L.I; Ahmad, David; Onni Meirezaldi; Kartika P Kumalasari; Nurlita S Alfandia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 3 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.947 KB) | DOI: 10.32670/fairvalue.v4i3.718

Abstract

Innovation has a role to recognize a central driver of economic growth and development even in countrylevel. The governments are now focusing on innovation ranking as part of their economic policy strategies.Economic fund the innovation progress to develop better nation and harmonize cooperation among thecountries. In this part, income tax incentives give a significant role for improving innovation throughresearch and development. However, the government commitment to support the innovation throughresearch and development is limited compare with the other countries. Therefore, Indonesia launchedregulation number 45 year 2019 ( Peraturan Pemerintah-PP Nomor 45 tahun 2019) about allocate theincome tax incentives for research and development. The paper addressed issue on PP Nomor 45 tahun2019 implementation in Indonesia and how far this regulation is needed. Global Innovation and ResearchDevelopment theory and Income Tax Review are the major theory used. It conducted in Qualitative Methodby using primary and secondary data. As a Result PP number 45 year 2019 is feasible to implement inIndonesia but there are several supporting regulation to give more clear information especially in verse 29C about income deduction from gross income for certain RnD in Indonesia.
Penggunaan Model Utaut dan ISSM untuk Menganalisis Niat Mahasiswa Menggunakan Kembali Website DDTC Sebagai Sumber Literasi Perpajakan (Studi Kasus pada Mahasiswa D3 dan S1 Perpajakan Universitas Brawijaya) Andrean Nathaniel; Alfina Auliyaul Chusna; Irfan Isa Mahendra; Kharissima Ndaru Amallia; Kadek Dwi Premana; Yuni Maria Parsaulian Simbolon; Agung Nugroho Luthfi Imam Fahrudi
JEMAP Vol 7, No 1: April 2024
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v7i1.11012

Abstract

This study aims to identify the factors influencing students' intention to use the tax literacy website, DDTC, by employing the UTAUT and ISSM models. The research was conducted at the University of Brawijaya, focusing on active students from the D3 Vocational and Bachelor's Degree Programs in Taxation. The research methodology employed was quantitative and explanatory in nature. Non-probability sampling was used to select a sample of 161 students. Data collection was carried out through questionnaires and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique. The results of this study indicate that all of the X variables exhibit a positive influence on the Y variable. However, among the seven X variables, only one of them yielded a significant result, which is Facilitating Conditions, showing a positive but non-significant impact on Reuse Intention. Meanwhile, Performance Expectancy, Effort Expectancy, Social Influence, Information Quality, Service Quality, and System Quality all demonstrated a positive yet non-significant influence on the Reuse Intention variable.
Pelatihan Peningkatan Kualitas Kopi untuk Mencapai Keunggulan Kompetitif di Desa Babadan, Kecamatan Ngajum, Kabupaten Malang Meirezaldi, Onni; Sulasmiyati, Sri; Fahrudi, Agung Nugroho Lutfi Imam; Nuzula, Nila Firdausi
Journal of Applied Community Engagement Vol 2 No 1 (2022): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.627 KB) | DOI: 10.52158/jace.v2i1.318

Abstract

Coffee has transformed into a lifestyle for their lovers, and they can sip it anytime when they want. Coffee connoisseurs are hunting for local coffee. They are no longer looking for well-known brands that have been present for a long time. This situation opens up an opportunity for the local coffee industry to evolve. Located on the slopes of Mount Kawi, the Babadan village area settles the proper location to carry out this strategy. The agroforestry system combines the production of pinewood plants and coffee plants. Improving the quality of coffee plants is an ongoing effort to improve the quality or quality of coffee bean products. Increasing the advantages of coffee beans can be done through several approaches: intensification of coffee plants, rehabilitation of coffee plants, and rejuvenation of coffee plants. The output of this approach is expected to increase the income potential of local coffee farmers. Through this community service activity, training and assistance to local farmers to improve farmers' knowledge and skills about good and correct coffee plant care.
Co-Authors Ahmad, David Alfina Auliyaul Chusna Andrean Nathaniel Irfan Isa Mahendra Kadek Dwi Premana Kartika P Kumalasari Kharissima Ndaru Amallia Nila Firdausi Nuzula Nurlita S Alfandia Onni Meirezaldi Sri Sulasmiyati Yuni Maria Parsaulian Simbolon