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All Journal TSARWATICA (Islamic Economic, Accounting, and Management Journal) International Journal of Engagement and Empowerment (IJE2) Journal of Artificial Intelligence and Digital Business Indonesian Journal of Accounting and Governance
Sudiati, Rochma
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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EMPOWERING SMES AND EDUCATORS: A HOLISTIC APPROACH TO TAX AWARENESS AND COMPLIANCE Khairunnisa, Hera; Musyaffi, Ayatullah Michael; Prihatni, Rida; Rachmadania, Rizki Firdausi; Anugrah, Surya; Suryono, Windy Permata; Sudiati, Rochma; Fhadira, Dinda Marsa; Irawan, Kania Allya; Johari, Razana Juhaida
International Journal of Engagement and Empowerment (IJE2) Vol. 4 No. 2 (2024): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v4i2.161

Abstract

This program is conducted to increase awareness and tax literacy of SMEs with the hope that SMEs know the taxation process such as calculating, depositing, and reporting. This webinar was held on Wednesday, May 22, 2024 and was attended by 180 participants consisting of SMEs from the East Jakarta and West Jakarta areas, students and lecturers of Universitas Negeri Jakarta, and students of Mara University of Technology Malaysia. Assoc.There were three speakers who filled this webinar event. Prof. Dr. Razana Juhaida Johari as the first speaker explained the concept of accounting for MSMEs, the second speaker, Rizky Tiaro Sulistyo, S.Tr.Ak. delivered material on the Taxation Education Program for MSMEs, Muzaki Andriawan P.S.E., B.K.P., CTAP as the third speaker closed the session with a practical discussion on income tax for MSMEs. The results of this program were carried out well. interesting material for umkm made participants actively ask questions and want to explore more about taxes that apply to umkm and accounting concepts for SMEs.
Transformasi Digital Pajak: Meningkatkan Pertumbuhan Ekonomi dan Pekerjaan Layak bagi UMKM di Era Digital Anugrah, Surya; Sudiati, Rochma; Suyono, Windy Permata; Puspa, Eka Septariana; Hermawan, Sabo
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1082

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi perpajakan digital pada pelaku Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya UMKM Honey Craft, melalui pelatihan dan pendampingan penggunaan sistem DJP Online. Transformasi digital perpajakan menjadi penting di tengah tuntutan efisiensi dan kepatuhan fiskal yang semakin tinggi, sejalan dengan upaya pemerintah dalam mendorong formalitas usaha serta pencapaian Sustainable Development Goals (SDG) 8, yaitu pekerjaan layak dan pertumbuhan ekonomi. Metode pelaksanaan terdiri dari survei pre-test dan post-test, pelatihan langsung, simulasi pelaporan dan pembayaran pajak secara daring, serta evaluasi dampak. Hasil menunjukkan adanya peningkatan signifikan pada literasi perpajakan, efisiensi biaya dan waktu, serta perbaikan tata kelola usaha. Pelaku UMKM yang semula belum memiliki NPWP dan belum memahami sistem perpajakan, kini telah mampu menyusun catatan omzet, menghitung pajak, dan melakukan pelaporan SPT secara mandiri. Program ini juga mendorong kesiapan UMKM untuk mengakses pasar digital dan memperluas usaha secara formal. Temuan ini menunjukkan bahwa digitalisasi perpajakan memiliki potensi besar untuk mendorong kemandirian fiskal dan profesionalisasi UMKM di era ekonomi digital.
ANALYSIS OF THE EFFECTIVENESS AND EFFICIENCY OF THE REGIONAL BUDGET REALIZATION IN BANTEN PROVINCE FOR 2020–2024: A REGIONAL FISCAL BALANCE PERSPECTIVE Nurmalita, Septi; Sudiati, Rochma; Shaqilla Putri, Deas
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 1 (2025)
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i1.1536

Abstract

This study analyzes the effectiveness and efficiency of the realization of the Regional Revenue and Expenditure Budget (APBD) of Banten Province for the years 2020–2024 and its implications for the region's fiscal balance. Using a descriptive qualitative approach and ratio analysis, the study evaluates the performance of revenue realization, expenditure efficiency, and trends in fiscal balance. The results indicate that regional revenue realization generally falls into the effective to highly effective category, reflecting strong fiscal capacity. However, expenditure efficiency shows fluctuations, with two years classified as efficient and the remaining three years as less efficient or inefficient, indicating the need to strengthen budget discipline. In terms of fiscal balance, Banten Province experienced a surplus in 2020 and 2024, while in 2021–2023, a deficit occurred, though still within moderate limits. These findings highlight the importance of improving fiscal management and budget planning to maintain regional fiscal stability sustainably. This research provides empirical contributions to local governments in enhancing APBD performance and strengthening long-term fiscal independence.
Green Tax Reform for SDG 13 Anugrah, Surya; Sudiati, Rochma; Puspa, Eka Septariana; Suyono, Windy Permata; Hermawan, Sabo
Indonesian Journal of Accounting and Governance Vol. 9 No. 1 (2025): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/edn62g64

Abstract

Climate change poses a critical threat to global sustainability, requiring immediate and coordinated policy responses. As part of Sustainable Development Goal 13 (SDG 13), which urges urgent action to combat climate change and its impacts, fiscal instruments such as carbon taxes have emerged as vital tools. This study explores the role of green tax reform—particularly carbon taxation—in supporting the achievement of SDG 13. By analyzing the effectiveness of carbon tax policies in various developing countries, the study highlights how optimized tax systems can both reduce greenhouse gas emissions and generate sustainable public revenues. It also investigates the institutional and economic challenges that hinder effective implementation, especially in emerging economies. The findings suggest that transparent policy design, gradual implementation, and integration with broader environmental and fiscal strategies are key to maximizing the impact of green taxes. This research contributes to the discourse on environmental fiscal reform and offers recommendations for policymakers aiming to align tax systems with climate goals.
Co-Authors Fhadira, Dinda Marsa Hermawan, Sabo Irawan, Kania Allya Johari, Razana Juhaida Khairunnisa, Hera Musyaffi, Ayatullah Michael Nurmalita, Septi Puspa, Eka Septariana Rida Prihatni Rizki Firdausi Rachma Dania Shaqilla Putri, Deas Surya Anugrah Suryono, Windy Permata Suyono, Windy Permata