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All Journal RESTITUSI : Jurnal Riset Perpajakan Journal of Islamic Economic Scholar Journal AXEGNAL: Tax and Economic Insights Journal
Imahda Khoiri Furqon
UIN K.H ABDURRAHMAN WAHID PEKALONGAN
Economics, Econometrics & Finance Education Social Sciences Other

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EFEKTIVITAS PEMUNGUTAN PAJAK PENGHASILAN DALAM MENINGKATKAN PENERIMAAN NEGARA: ANALISIS DATA SEKUNDER 2021-2024 Rossidah Rihadatul Aisi; Imahda Khoiri Furqon
Restitusi : Jurnal Riset Perpajakan Vol. 4 No. 1 (2025): Desember - Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/sd0vjm60

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas pemungutan Pajak Penghasilan (PPh) dalam meningkatkan penerimaan negara di Indonesia periode 2021-2024, mengingat peran vital PPh dan tantangan ekonomi pasca-pandemi. Metode yang digunakan yaitu metode kuantitatif deskriptif dengan menggunakan data sekunder yang bersumber dari BPS dan DJP, analisis dilakukan terhadap realisasi penerimaan pajak, PPh, dan penerimaan negara, serta kontribusi PPh terhadap total penerimaan pajak. Temuan dari penelitian ini yaitu penerimaan pajak dan PPh Menunjukkan peningkatan yang signifikan dari tahun 2021-2024. PPh secara konsisten memberikan kontribusi  besar dalam menambah penerimaan negara, dengan persentase kontribusi terhadap total penerimaan pajak meningkat dari 45% menjadi 49,3%, dan terhadap penerimaan negara dari 34,7% menjadi 40,7%.
ANALISIS DAMPAK KENAIKAN TARIF PAJAK PERTAMBAHAN NILAI (PPN) 12% BERDASARKAN UU HARMONISASI PERATURAN PERPAJAKAN TERHADAP KELANGSUNGAN USAHA UMKM DI INDONESIA Nailis Surooya; Imahda Khoiri Furqon
Restitusi : Jurnal Riset Perpajakan Vol. 4 No. 1 (2025): Desember - Juni
Publisher : Pusat Penerbitan dan Publikasi Ilmiah FEB-UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/f5cs0z95

Abstract

Penelitian ini berupaya mengeksplorasi secara mendalam bagaimana kebijakan kenaikan tarif Pajak Pertambahan Nilai (PPN) menjadi 12% berpengaruh terhadap keberlangsungan usaha mikro, kecil, dan menengah (UMKM). Penelitian ini menggunakan metode deskriptifkualitatif dengan pendekatan kajian pustaka, memanfaatkan berbagai literatur baik cetak maupun digital. Kenaikan tarif PPN yang sudah diterapkan mulai tahun 2025 memunculkan kekhawatiran baru bagi sektor UMKM yang memiliki peran vital dalam perekonomian nasional. UMKM dinilai cukup rentan terhadap penambahan beban fiskal, terutama dalam bentuk pajak konsumsi. Temuan dalam penelitian ini menunjukkan bahwa peningkatan PPN berdampak pada naiknya biaya produksi dan menurunnya daya saing produk UMKM, yang dalam jangka panjang dapat menghambat pertumbuhan dan keberlanjutan usaha mereka. Oleh karena itu, diperlukan keseimbangan antara regulasi fiskal yang inklusif dengan dukungan teknis agar UMKM mampu bertahan dan berkembang di tengah perubahan kebijakan pajak
Konsep Falah dalam Pembangunan Ekonomi Makro Modern Athiul Aulia; Imahda Khoiri Furqon; Shulhah Nurullaily
Journal of Islamic Economic Scholar Vol. 6 No. 2 (2025)
Publisher : FEBI UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jies.2025.6.2.124-133

Abstract

This study examines the concept of falah in modern economic development and argues that it offers a comprehensive framework for evaluating economic progress beyond mere material growth. The purpose of this study is to explain how falah integrates spiritual, moral, social, and economic dimensions into an integrated development perspective. This study uses a literature review method by analyzing relevant Islamic texts, scientific artifacts, and economic development. The findings show that falah redefines development success as the achievement of balanced prosperity in this world and the hereafter, not just an increase in income or output. Emphasizing justice, fair distribution, social responsibility, human development, and environmental sustainability as important indicators of a successful economy, the study also found that Islamic economic instruments such as zakat, waqf, alms, and ethical policy design can operationalize falah into development to encourage inclusive economic growth. Humane, and sustainable. This framework is particularly relevant in addressing inequalities, poverty, and ecological degradation in the modern economy. The originality of this study lies in its focused synthesis of falah as a normative and practical paradigm for modern economic development, which offers an alternative to conventional growth-centric models. 
Transformasi UMKM Digital dalam Mengurangi Pengangguran di Indonesia Aulia Azzahra; Imahda Khoiri Furqon; Agus Faisal
Journal of Islamic Economic Scholar Vol. 6 No. 2 (2025)
Publisher : FEBI UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jies.2025.6.2.113-123

Abstract

Unemployment remains one of the major economic challenges in Indonesia. The increasing number of job seekers is not always balanced by the availability of employment opportunities, resulting in a relatively high unemployment rate. At the same time, rapid technological development has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adopt digital transformation as a strategy to improve business performance and competitiveness. This study aims to examine the role of digital MSME transformation in reducing unemployment in Indonesia. The research employs a descriptive qualitative approach using a literature review method by analyzing relevant books, journals, and government publications. The findings indicate that digital transformation enables MSMEs to expand market reach, improve operational efficiency, and increase business revenue through the use of marketplaces, social media, digital payment systems, and other technological platforms. Furthermore, digitalization creates new employment opportunities in fields such as digital marketing, social media management, online customer service, content creation, and e-commerce administration. The growth of digital MSMEs also promotes entrepreneurship, allowing more individuals to establish businesses and generate employment opportunities. Therefore, digital MSME transformation can serve as an effective solution to reduce unemployment while supporting economic growth and improving community welfare in Indonesia.
Optimalisasi Pajak Digital di Era Ekonomi Kreator: Tantangan dan Peluang bagi Pemerintah Indonesia Nur Khiba Sania Sania; Imahda Khoiri Furqon
Journal Axegnal: Tax And Economic Insights Journal Vol. 2 No. 2 (2026): Februari
Publisher : Program Studi Administrasi Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55638/fiskal.v2i2.381

Abstract

The growth of the creator economy in Indonesia from 2020 to 2025 has shown a significant upward trend in both the number of actors and the economic value generated. This transformation encourages the government to optimize digital taxation policies as a new source of state revenue. This study focuses on the challenges and opportunities in implementing digital taxation within the creator economy. A qualitative method is applied through literature studies and content analysis of relevant secondary sources. The findings indicate that the optimization of digital taxation in Indonesia is still hindered by incomplete regulations, limited digital monitoring technology, low tax literacy among creators, and the absence of a specific taxation framework for cross-platform income generation in the creator economy. Conversely, the large digital market, widespread internet use, and technological advancements in tax administration such as big data analytics and the PMSE system create strategic opportunities to expand the tax base. This study contributes to the existing literature by addressing the research gap that previously focused more on e-commerce rather than the creator economy. The results highlight the need for regulatory harmonization, improved tax education, and strengthened digital infrastructure to ensure sustainable tax revenue and fiscal sovereignty in Indonesia’s growing digital economy.
Co-Authors Agus Faisal Athiul Aulia Aulia Azzahra Nailis Surooya Nur Khiba Sania Sania Rossidah Rihadatul Aisi Shulhah Nurullaily