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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal SOLMA SASI
Prakoso, Dwi Hantoro
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Other

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DILEMA ETIS KONSULTAN PAJAK DALAM TAX PLANNING Nuraini, Dwi Endah; Sudarto, Triadi Agung; Prakoso, Dwi Hantoro
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 8 No 2 (2024): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v8i2.3202

Abstract

This study aims to determine the reality of ethical dilemmas felt by tax consultants when conducting tax planning and the experience of tax consultants in overcoming this dilemma. The research method used is qualitative with an interpretive paradigm and Husserl's transcendental phenomenology approach. The informant in the study is one of the tax consultants in Blitar. The results prove that there are various forms of dilemmas felt by tax consultants, including dilemmas due to the existence of gray areas, sympathy for tax consultants for their clients and related to the sustainability of their service business. Tax consultants overcome the sense of dilemma by understanding tax regulations thoroughly, adhering to the code of ethics, and trying to increase taxpayer awareness. They achieve this by fostering understanding and providing comprehensive education on tax issues
The Gap in Utilizing Zakat as Tax Deduction: A Socio-Legal Review of Religiosity, Knowledge, and Law Awareness Prakoso, Dwi Hantoro; Widiastuti, Arum
SASI Volume 31 Issue 3, September 2025
Publisher : Faculty of Law, Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47268/sasi.v31i3.3234

Abstract

Introduction: Taxpayers in Indonesia, particularly in Malang Regency, are subject to various tax obligations. Among these, the integration of zakat—an Islamic form of almsgiving—as a deductible item in tax calculations presents both opportunities and challenges. Although formal regulations permit zakat to be deducted from taxable income, the extent to which this facility is understood and effectively utilized by taxpayers remains unclear. The interplay of religiosity, legal knowledge, and awareness significantly influences taxpayer behavior concerning zakat deductions.Purposes of the Research: This research aims to analyze the religiosity, knowledge and legal awareness of taxpayers in Malang Regency in utilizing zakat facilities as a tax deduction, as well as exploring taxpayers' perceptions of the zakat policy as a tax deduction.Methods of the Research: The research method used is a socio-legal approach with qualitative analysis. Qualitative analysis was carried out to understand religious values, social context, and taxpayer perspectives in utilizing zakat facilities as a tax deduction.Results of the Research: The research results show that while taxpayers in Malang Regency consistently fulfill their zakat and tax obligations, their understanding of zakat as a tax deduction is limited. Most respondents recognize the importance of knowing tax laws, but many lack full comprehension of how to calculate taxes when deducting zakat. The research highlights the need to strengthen legal knowledge and awareness through tax law literacy programs. It recommends collaboration between the government, the Directorate General of Taxes, and universities to improve taxpayer understanding and compliance.
Penguatan Literasi Digital Mahasiswa melalui Pelatihan Digital Marketing Berbasis Experiential Learning Putri, Ratna Agustiyani; Putri, Sheila Febriani; Prakoso, Dwi Hantoro
Jurnal SOLMA Vol. 15 No. 1 (2026)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v15i1.19973

Abstract

Background: The advancement of digital technology requires student entrepreneurs to possess adaptive marketing competencies in response to digital transformation. This activity aims to enhance accounting students’ literacy and skills in digital marketing through training based on experiential learning theory. Methods: The method included online counseling, technical training, and IPTEKS simulation conducted over four sessions via Google Meet. Data were collected through pre-tests, post-tests, observations, and questionnaires, and analyzed using a descriptive-comparative approach. Results: The results indicated a significant improvement in digital marketing literacy, with the average Likert score increasing from 2.7 to 4.6, particularly in digital analytics (76%) and social media management (73%). Additionally, 80% of participants successfully designed and presented a comprehensive digital campaign based on real business ideas. Conclusions: This program has proven effective in enhancing students' digital competencies and is recommended for replication with sustained mentoring support and cross-institutional collaboration to strengthen the digital entrepreneurship ecosystem in higher education.
Co-Authors Nuraini, Dwi Endah Putri, Ratna Agustiyani Sheila Febriani Putri Triadi Agung Sudarto Widiastuti, Arum