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All Journal International Review of Practical Innovation, Technology and Green Energy (IRPITAGE) Jurnal Bintang Pendidikan Indonesia Manajemen Kreatif Jurnal Journal of Management and Creative Business Jurnal Riset Manajemen dan Ekonomi (JIMBE) Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Ilmiah Research Student Jurnal Sains Student Research Neraca Manajemen, Akuntansi, dan Ekonomi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi JURNAL ILMIAH PENELITIAN MAHASISWA JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Nusantara Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan INTERDISIPLIN: Journal of Qualitative and Quantitative Research Jurnal Intelek Insan Cendikia JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Akuntansi dan Ekonomi Pajak: Perspektif Global Pajak dan Manajemen Keuangan Journal of Sharia Business Management Journal of Business Integration Competitive Journal of Finance Integration and Business Independence Journal of Research and Public Horizons
Dini Vientiany
Unknown Affiliation
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK PENGHASILAN: FAKTOR-FAKTOR YANG MEMPENGARUHI Ahmad Ibnu Harahap; Muhammad Iqbal Baihaqi; Dini Vientiany
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.287

Abstract

This research aims to identify factors that influence taxpayer compliance in paying income tax in Indonesia. Tax compliance is an important element for continued state revenue and economic stability. This research uses a quantitative survey method with questionnaires distributed to 300 registered taxpayers at the Jakarta Tax Service Office (KPP). The collected data was analyzed using multiple linear regression to identify significant factors. The research results revealed that factors such as understanding tax regulations, the quality of services provided by the tax authority, perceptions of the fairness of the tax system, and the taxpayer’s income level have an influence significant impact on tax compliance. Apart from that, tax sanctions and incentives also influence the level of taxpayer compliance. Based on these findings, it is recommended that tax authorities increase tax education and improve service quality to increase taxpayer compliance. This research contributes to the tax literature by providing a deeper understanding of the factors that influence tax compliance. The practical implications of this research can be used as a reference by policy makers in formulating strategies to increase tax compliance in Indonesia.
Pajak Pertambahan Nilai Barang dan Jasa Serta Pajak Penjualan Atas Barang Mewah Al Ramzy; Asnawi Asnawi; Wahyudin Wahyudin; Dini Vientiany
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 2 (2024): April: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.260

Abstract

A few of the most prominent forms of taxation in Indonesian law are the Value Added Tax (VAT) and the Sales Tax on Luxury Goods (PPnBM). The supply of taxable products and services is subject to value-added tax, while the sale of luxury items is subject to sales tax. The practical applications of VAT and PPnBM are investigated in this study via the use of qualitative research methodologies. Based on the data, it seems that VAT and PPnBM change annually, with VAT generally going up and PPnBM generally going down. Important societal and economic consequences of VAT and PPnBM were also discovered by this study. State income may be increased by VAT, while societal tax expenses can be reduced through PPnBM. Observation, interviews, and the examination of relevant data are the means of data collection used in this descriptive analytic study. We anticipate that this study's findings will add to our understanding of VAT and PPnBM, as well as the ways in which these policies might affect our country's economy and way of life.
Tantangan Dan Peluang Dalam Implementasi Sistem Pajak Online Di Indonesia Dini Vientiany; Maysa Chairani; Miratul Imaniah; Nurhidayah
JURNAL ILMIAH NUSANTARA Vol. 1 No. 4 (2024): Jurnal Ilmiah Nusantara
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jinu.v1i4.1895

Abstract

This research aims to analyze the factors that influence the level of taxpayer compliance in using the online tax system in Indonesia, evaluate the effectiveness of the online tax system in Indonesia, and develop strategies to overcome challenges in implementing the online tax system in Indonesia. This research uses a library research or document analysis approach to examine and analyze the challenges and opportunities in implementing the online tax system in Indonesia. This approach was chosen because it allows researchers to explore information that is available from various credible sources. The data collected comes from scientific journals which discuss online tax systems, taxpayer compliance, tax literacy, and the effectiveness of information systems. The online tax system in Indonesia presents significant opportunities to increase taxpayer compliance, tax administration efficiency, and state revenues. However, its implementation faces several challenges, such as limited infrastructure, lack of tax literacy, and suboptimal system security. Strategic efforts to overcome these challenges including internet infrastructure development, education and socialization of tax literacy, increasing system security, and intensifying socialization of the online tax system.
Pentingnya Pengetahun Perpajakan dan Kesadaran Masyarakat dalam Membayar Pajak Guna Membantu Kestabilan Ekonomi di Indonesia Fathiya Syahidah Nasution; Dian Zahra Syahfitri Lubis; Hikmah Indri Yani Harahap; Dini Vientiany
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 1 (2024): Maret : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.237

Abstract

The purpose of this research is to find out the importance of taxation knowledge and public awareness in paying taxes to help stabilize the economy in indonesia. taxes are mandatory levies in the form of money that comes from the people and is given to the state government. So, taxes are an obligation for all Indonesian people so that the state is able to gain revenue and carry out development. this research uses qualitative by analyzing previously published documents on the research topic being studied. By having sufficient knowledge about taxation, people will better understand the importance of paying taxes as an obligation that must be fulfilled for the development of the country. In addition, public awareness in paying taxes will also help in reducing the level of tax violations and increasing tax compliance. Therefore, the role of education and socialization regarding taxation and increasing public awareness in paying taxes needs to be continuously improved to achieve the goal of optimal tax revenue in Indonesia.
Conflict Management in Organizations Dini Vientiany; Siti Arawiyyah Ardi; Maysa Putri Khairana Lubis; Maulana Alghopari Harahap
INTERDISIPLIN: Journal of Qualitative and Quantitative Research Vol. 1 No. 4 (2024)
Publisher : Penerbit Hellow Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61166/interdisiplin.v1i4.42

Abstract

Conflict management includes a series of actions and reactions that occur between perpetrators and external parties involved in a conflict. One method of conflict management is a process-oriented approach, which focuses on the way actors and outside parties communicate with each other. external sources and how they influence relevance and interpretation. The jobs of individuals and groups of workers in an organization are related to each other. In an organization, conflict is always caused by poor communication. This also applies to bad decisions, where poor communication is always the scapegoat. Conflict is not always detrimental; sometimes, they can also be profitable in the long run. However, the interactionist perspective argues that conflict should be encouraged because it can trigger change in the organization. Conflict can cause behavior to change.
OPTIMIZATION OF THE IMPLEMENTATION OF AUTOMATIC EXCHANGE OF INFORMATION (AEOI) IN BOOSTING STATE REVENUE ON INCOME TAX LEVELS: OPTIMALISASI PENERAPAN AUTOMATIC EXCHANGE OF INFORMATION (AEOI) DALAM MENDORONG PENDAPATAN NEGARA ATAS PUNGUTAN PAJAK PENGHASILAN Dini Vientiany; Mulia Syahputri; Amanda Mutiara; Siti Nurhalimah
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1833

Abstract

This research aims to evaluate the optimization of the implementation of AEOI in boosting state revenue through income tax. The hope of this research is to find an effective solution to overcome the costs and complexities faced in implementing AEOI, so that it can increase state revenue through income tax. This research uses qualitative research methods with a focus on document analysis (library research) to evaluate the optimization of the application of Automatic Exchange of Information (AEOI) in increasing state revenue through income tax in Indonesia. Overall, AEOI has proven to be an effective instrument in increasing state revenues from income tax by expanding the tax base and increasing taxpayer compliance. However, to maximize its potential, continued efforts are needed from the government to increase taxpayer understanding, strengthen DGT resources, and increase cross-institutional collaboration.
ANALISIS PAJAK PER TAMBAHAN NILAI (PPN) TERHADAP STABILITAS EKONOMI MAKRO Dini Vientiany; Nabilah Irwani; Nesya Aulia; Saibarani Nabila
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1860

Abstract

The aim of this research is to analyze the impact of Value Added Tax (VAT) on macroeconomic stability in Indonesia. This research aims to understand how VAT affects macroeconomic variables such as Gross Domestic Product (GDP) growth, inflation, interest rates and exchange rates. Thus, it is hoped that this research can provide a better understanding of the relationship between VAT and macroeconomic stability in Indonesia. This research uses a qualitative approach with document analysis methods. The qualitative method was chosen because it allows researchers to understand in depth the relationship between VAT and macroeconomic stability in Indonesia. Document analysis was chosen as a data collection technique because it allows researchers to collect and analyze various sources of information relevant to this research. Based on the results of the research and data analysis that has been carried out, it can be concluded that Value Added Tax (VAT) has a positive relationship with macroeconomic stability in Indonesia. This is shown through several main indicators. First, VAT revenue and growth in Gross Domestic Product (GDP).
DIMENSI EKONOMI DALAM IMPLIKASI PERPAJAKAN DI INDONESIA Dini Vientiany; Fahriza Alyanisa; Shafa Sizli Kania; Siti Zuhairoh Ritonga
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1867

Abstract

This research aims to find out more about the economic dimensions of tax implications in Indonesia. This research uses a qualitative approach with data collection techniques through document analysis to explore the economic dimensions of taxation in Indonesia. Based on the results of research and data analysis that has been carried out, this research shows that the taxation system in Indonesia has an important role in encouraging economic growth and improving people's welfare. The increase in tax revenues in 2021, especially from the Income Tax (PPh) and Customs Tax sectors, indicates economic recovery after the COVID-19 pandemic. However, a complex tax system and high ETR can hinder investment and business performance.
Pengaruh Kualitas Pelayanan Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Devita Devita; Dara Nabila; Lamsina Harahap; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1879

Abstract

The aim of this research is to determine the influence of tax service quality and tax sanctions on taxpayer compliance. This research also aims to find out whether the quality of tax services and tax sanctions have a significant relationship with taxpayer compliance. This research uses a quantitative approach with a focus on explanatory research, which aims to reveal the cause-and-effect relationship between independent variables, namely the quality of tax services and tax sanctions, on the dependent variable, namely taxpayer compliance in Medan City, Indonesia. This research shows that the quality of tax services and tax sanctions are important factors that influence taxpayer compliance. Therefore, the DGT needs to improve the quality of tax services and implement effective tax sanctions to increase taxpayer compliance.
PENERAPAN TEKNOLOGI NEAR FIELD COMMUNICATION (NFC) DALAM PEMBAYARAN PREMI ASURANSI Sasa Marissa; Reihan Mahendra; Silviani Pulungan; Dini Vientiany
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 7 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i7.1893

Abstract

Near field communication (NFC) is a technological innovation that is very instrumental in connecting between devices to other devices. This device only requires a minimum of 2 devices in the form of a signal catcher and transmitter. Not only that, this feature also does not require an internet network connection so that it can be used anywhere and anytime. The NFC feature was first present on Nokia phones which at that time Android and Iphone users were not as popular as today's times. But there is an interesting thing that the first Nokia to use NFC was not Nokian but on the Panasonic P506iC cellphone which was launched in 2004. Since then, NFC has grown rapidly and been integrated into a variety of modern devices. The use of NFC is not limited to data transfer between phones, but is also applied in various applications, such as digital payments, access control, and inventory tracking. The main advantage of NFC is its ability to perform secure and fast wireless communication by simply bringing two compatible devices closer to each other. Going forward, NFC technology is expected to continue to evolve and offer more innovations that can make everyday life easier, including integration with the Internet of Things (IoT), which allows household and industrial devices to communicate with each other seamlessly.
Co-Authors Abdillah Fuad Abdurahman Abdurrahman Ade Aulia Riski Adisty Aulia Zahra Affendy Abu Hassim Afiyah Dwi Astri Afsah Sandy Tarigan Agfahmi Dinata Ahmad Ibnu Harahap Ahmad Ramdhani Mungkur Ainil Harnita Simanullang Al Ramzy Alda Andriani Alfa Khair Amanda Adelia Amanda Mutiara Amelia Husna Amin Hou Andika Mawahyudi Anggara Rifandi Anggi Maydistra Sukma Anggi Nurul Assyfa Lubis Anggi Septrilia Sarumpaet Anggun Khairunnisa Agustin Annisa Afwani Annisa Aulia Azzahra Annisa Febrianda Annisa Fitri Adina Hutabarat Armita Isnaini Munthe Arofiani Mutmainah Asnawi Asnawi Aulia Hafsah Pane Aulia Syahfitri Awaliya Awaliya Awie Alpany BR Sitorus Azzahra Dinda Aulia Budi Februari Cici El Dirrah Syafitri Citra Annisa Ginting Dara Lutfiah Nur Dara Nabila Dea Aulia Syahputri Debora Tambunan Della Alvionita Delvi Salwa Nakita Devi Andriyani Devita Devita Dian Faturrahman Siregar Dian Zahra Syahfitri Lubis Dina Cheetah Khairiyah Dinda Dia Dinda Fahira Lubis Dinda Nurayuni Humaira Dwi Amanda Tanjung Dwi Febrina Dwiki Wardana Syah Eliza putri Elvina Zailanty Harahap Elvira Andriyani Fahriza Alyanisa Fajri Romadhoni Fathiya Syahidah Nasution Febrianti Shakira Feby Salsabila Dasril Fiarinda Putri Syahrani Fidya Purnama Fitri Nabila Hasibuan Fitri Ramadani Fitria Amania Fridea Ramadhani Gandhi Sulaiman Sitompul Habibah Ramadhani Nasution Hastiani Nasution Haura Afnani Zanjabila Hayatun Maira Hayfa Azwa Fadhila Hikmah Indri Yani Harahap Husnul Khatimah Husnul Khotima Imel Santika Indra Rizki Hasibuan Intan Juwita Damanik Istiqomah Jumriani Siregar Kanaya Dzuhuraina Aura Indra Tambunan Khaila Calsa Fhadillah Khairunnisa Khalida Kia Napisa Siregar Lafifah Ulfah Dalimunthe Lamsina Harahap Lathifah Ananda Putri Lazuardi Yusuf Suharto Liza Widya Hasyim Lou Fatahilla Luthfia Masfanur M Chandra Wibowo M Fikri Ariga M. Khadafi Harza M.Aidil Syahputra Marizqa Mustika Dara Maulana Alghopari Harahap Maysa Chairani Maysa Putri Khairana Lubis Mega Hernawati Harefa Meitia Ivanka Meyla Dwi Bastina Miranti Agustina Miratul Imaniah Muhammad Abdillah Pratama Aminullah Muhammad Fahri Muhammad Farhan Zuhdi Muhammad Fathoni Muhammad Fauzan Muhammad Hafizhan Fakhri Muhammad Iqbal Baihaqi Mulia Syahputri Mutiara Dewi Mutiara Liza Nabila Chairunnisa Br. Karo Nabilah Irwani Nadia Najwa Khalilah Harahap Najwa Nabila Naswa Aldira Putri Nazhan Zahira Nazla Minda Mahira Nazryva Nur Muthia Neng Risya Nesya Aulia Nonita Fitriani Harahap Nur Ajizah Harahap Nur Eliza Siregar Nur Widya Ningsih Nuraisah Nurhani Syasalbilah Nurhidayah Nurhikmah Berasa Nurkhaliza Nurkhaliza Nyak Angeli Ajianing Ocha Pratika Panisa Panisa Popi Dea Ananda Putri Afiqah Binti Ahmad Putri Chairunnisa Pane Rania Atikah Putri Ratih Amelia Reihan Mahendra Revina Widia Musda Ridho Ramadiansyah Rilly Amanda Rima Mutia Rini Fadilla Tunnisa Riny Viri Insy Sinaga Riri Dwita Putri Risa Adelila Hasibuan Rizkika Zalzabila Utami Rosuli, Fitra Amar Ruli Pebrina Br Sitepu Ryan Hidayat Sabhi Febrian Sadepa Putri Br Sinulingga Saibarani Nabila Said Agil Lubis Salsabila Rambe Salsabila Sofiya Wardani Sariyani Sariyani Sasa Marissa Septian Dwi Cahya Shafa Sizli Kania Sherin Aulia Putri Shety Sugiarti Lubis Silviani Pulungan Sindy Aulia Sari Siska Permata Sari Hrahap Siti Aisyah Siti Arawiyyah Ardi Siti Khairani Siti Nurhaliza Siti Zuhairoh Ritonga Sony Raudha Sri Anjani Sri Rahayu Ningsih Sri Rejeki Sri Wahyuni Stefani Sundari Tanjung, Dewi Suriana Syafira Okta Vionna Wirya Syafrizal, Rodi Syahla Nabila Syarif Adillah Ramadhan Nasution Syarifa Tommy Syawaliya Arifa Tamlija Tasya Nadilla Thasya Virdinia Tiara Tirta Dewi Tri Anisa Audina Lubis Usna Nur Indah Vany Fadillah Bastian Vivi Rahmadani Siregar Wahyudin Wahyudin Widiya Wati Widya Anggraini Yabib Fikri Rambe Yauma Afriyanti Yusra Lestari Harahap