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Aswat, Ibnu
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STRATEGI PENERAPAN DIGITALISASI DALAM LAPORAN KEUANGAN UNTUK MENINGKATKAN DAYA SAING UMKM DI ERA INDUSTRI 4.0 Fahmi, Muhammad; Aswat, Ibnu
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 6 No 2 (2024): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34005/akrual.v6i2.4617

Abstract

This study aims to identify the current conditions, challenges, benefits, and obstacles in the implementation of digitalization of financial reports for MSMEs in Indonesia, as well as to formulate effective strategies and the role of the government in supporting the process. The research method used is qualitative with a phenomenological approach. The study focused on MSMEs in Pontianak City as the object of study. The results of the study indicate that although digitalization of financial reports offers significant benefits such as increased efficiency, accuracy, and accessibility of real-time financial data, MSMEs still face various obstacles. The main challenges include limited technological infrastructure, lack of digital literacy, limited capital for investment in technology, and resistance to changing from traditional to digital methods. Effective strategies include providing training and technical assistance, developing adequate digital infrastructure, and easy access to affordable accounting software. This study also highlights the important role of the government and related stakeholders in supporting the digitalization of MSMEs through policies, regulations, and funding programs.
The Critical Role of Tax Literacy Among Generation Z in Supporting the Indonesia Emas 2045 Vision Aswat, Ibnu
Jurnal Sosial Teknologi Vol. 5 No. 7 (2025): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v5i7.32315

Abstract

Indonesia aims to become a developed country by 2045 through the vision of Indonesia Emas (Golden Indonesia), which emphasizes the critical role of youth, particularly Generation Z, in supporting national development. One essential component of sustainable development is tax revenue. However, the low level of tax literacy among the younger generation may hinder the optimization of state revenue. As Generation Z is a digitally native demographic with strategic potential, enhancing their understanding of taxation is crucial to ensure the fiscal sustainability of the nation. To evaluate the level of tax literacy among Generation Z in Indonesia and examine its contribution to the achievement of the Indonesia Emas 2045 vision. This research adopts a qualitative phenomenological approach. Data were collected through in-depth interviews, field observations, and focus group discussions (FGDs) involving high school students and university students in Pontianak City. The findings indicate that although Generation Z has broad access to digital technology, their level of tax literacy remains relatively low. A lack of understanding about the function of taxes, as well as tax rights and obligations, emerged as key issues. However, the research shows that effective tax literacy can significantly improve tax awareness and compliance, which are essential for supporting sustainable development. This research highlights the strategic role of tax literacy in national development and emphasizes the need for tax education approaches that align with the digital and social characteristics of Generation Z. It also offers policy recommendations based on a localized context (Pontianak City), providing actionable insights for national policymakers.
Karakteristik Keuangan Perusahaan terhadap Penghindaran Pajak pada Perusahaan Manufaktur Aswaliza; Aswat, Ibnu; Helmi, Syarif M
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol. 6 No. 2 (2025): Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan)
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v6i2.5734

Abstract

Banyak perusahaan memanfaatkan celah regulasi untuk menekan beban pajak, sehingga praktik penghindaran pajak terus terjadi. Kondisi ini menimbulkan perhatian mengenai karakteristik internal perusahaan yang berperan, khususnya aspek keuangan. Penelitian ini bertujuan untuk mengkaji pengaruh dari karakteristik keuangan perusahaan yang terdiri dari ukuran perusahaan, pertumbuhan penjualan, dan leverage terhadap penghindaran pajak pada perusahaan manufaktur subsektor industri yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2021 hingga 2023. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Populasi yang digunakan adalah perusahaan manufaktur yang bergerak dalam subsektor industri yang terdaftar pada Bursa Efek Indonesia (BEI) selama kurun waktu tiga tahun. Untuk pengambilan sampel digunakan metode purposive sampling, sehingga jumlah sampel sebanyak 75 perusahaan manufaktur yang bergerak dalam bidang industri. Data yang dianalisis merupakan laporan keuangan tahunan selama tiga tahun dari perusahaan-perusahaan tersebut, yang diambil dari situs resmi. Alat analisis data menggunakan program IBM SPSS versi 30. Teknik analisis data yang digunakan meliputi uji statistik deskriptif, uji asumsi klasik, regresi linear berganda, dan uji hipotesis. Hasil penelitian menyatakan bahwa ukuran perusahaan dan pertumbuhan laba tidak memiliki pengaruh terhadap penghindaran pajak, sedangkan leverage memiliki pengaruh terhadap penghindaran pajak. Dalam perspektif Teori Agensi, penggunaan utang dapat menjadi mekanisme untuk mengurangi konflik kepentingan sekaligus memberikan tax shield melalui biaya bunga. Hal ini menegaskan bahwa struktur pendanaan perusahaan lebih menentukan praktik penghindaran pajak dibandingkan ukuran maupun kinerja laba. Penelitian ini memberikan implikasi bahwa struktur keuangan perusahaan memiliki peran penting dalam praktik perpajakan. Penggunaan utang sebagai bagian dari kebijakan pendanaan perlu diawasi karena dapat dimanfaatkan sebagai pengurangan beban pajak.
Co-Authors Aswaliza Damayanti, Fera Dewi Ayu Lestari HARYONO Helmi, Syarif M Hesti Hesti Hijriah, Amanah Indira Alifya Irawan, Julyanne Gracia Juanda Astarani Karpriana, Angga Permadi Khristina Yunita Monica, Della MUHAMMAD FAHMI Mustika, Ira Grania Pamungkas, Bima Putri, Kessa Mindabila Rafa, Wukuf Dilvan Rudy Kurniawan Veithzal Rivai Zainal Vitriyan Espa Wasfika, Hesti Yantiana, Nella