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All Journal Jurnal Ekonomi Bisnis dan Akuntansi Journal of Islamic Economics and Finance
Amalia Ayuningtyas
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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INTEGRASI NIK MENJADI NPWP DENGAN SISTEM SINGLE IDENTITY NUMBER (SIN) GUNA MENINGKATKAN KEPATUHAN PAJAK Amalia Ayuningtyas; Imahda Khoiri Furqon
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2725

Abstract

Upaya peningkatan pajak sendiri juga banyak menghadapi kendala, dimana tingkat kepatuhan perpajakan masih rendah sehingga wajib pajak berusaha untuk membayar pajak lebih sedikit dari yang seharusnya dan masih banyak wajib pajak yang tidak menyatakan dan membayar pajak. Oleh karena itu, pemerintah memberlakukan peraturan Integrasi NIK menjadi NPWP dengan sistem Single Identity Number (SIN) guna meningkatkan kepatuhan wajib pajak yang telah diatur dalam peraturan menteri keuangan Nomor 112/PMK.03/2022 tentang Nomor Pokok Pajak Bagi Wajib Pajak orang pribadi, wajib pajak badan, dan wajib pajak instansi pemerintah. Penelitian ini menggunakan metode kualitatif, dengan menggunakan studi literatur. Didalam penelitian ini juga menggunakan data sekunder, yaitu data yang diambil dari website Kementerian Keuangan tentang penerimaan pajak bulan januari hingga agustus dari tahun 2019 hingga 2022. Kebijakan satu data integrasi NIK menjadi NPWP, dinamakan sistem Single Identity Number (SIN). Dengan adanya kebijakan ini, para wajib pajak tidak perlu memiliki berbagai nomor identitas yang berbeda untuk keperluan berbeda sehingga memudahkan bagi wajib pajak sehingga nantinya bisa dapat meningkatkan kepatuhan wajib pajak.
Analisis Peran Kontribusi Koperasi Syariah dalam Pengembangan UMKM di Kota Pekalongan Himma Arasy Attamimi; Amalia Ayuningtyas; Nailis Syafa Kamila; David Apriyansyah; Diah Ayu Eka Putri
Journal of Islamic Economics and Finance Vol. 1 No. 4 (2023): November: Journal of Islamic Economics and Finance
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jureksi.v1i4.368

Abstract

Micro, small and medium enterprises (MSMEs) are productive business units that can stand alone and are carried out by individuals or business entities in all economic sectors that have been able to survive amid the economic crisis that has hit since 1997 and have even become a lifeline for the country's economic recovery. In the city of Pekalongan, cooperatives can play an important role in community businesses, such as MSMEs. This is an effort to overcome poverty in society. This research uses a descriptive qualitative approach. The data used in this research is primary and secondary data. Primary data was obtained from interviews with MSMEs in Pekalongan City and secondary data was obtained from various sources, namely from the Central Statistics Agency (BPS), the Financial Services Authority (OJK), journals and articles relevant to research. Sharia cooperatives have products and mechanisms that are based on the Koran and the hadith of the Prophet. In its implementation, the cooperative system is able to provide loans that are far from the interest element which is clearly prohibited by the Shari'a. Cooperatives have various contracts that can guarantee the smooth transaction process for MSMEs that need funds or MSMEs who want to save their funds. From these interviews, the role of cooperatives in terms of MSME capital has great potential. Cooperatives can be a driving force in the growth of the real sector, especially MSMEs. With the presence of cooperatives, it helps the community, especially MSMEs, in realizing and developing their business. Apart from that, cooperative activities do not contain elements of usury, gharar and maysir.
Co-Authors David Apriyansyah Diah Ayu Eka Putri Himma Arasy Attamimi Imahda Khoiri Furqon Nailis Syafa Kamila