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All Journal Jurnal Pengendalian Pencemaran Lingkungan (JPPL) Educoretax Bussman Journal : Indonesian Journal of Business and Management Jurnal Akuntansi dan Keuangan Indonesia Jurnalku IPSAR (International Public Sector Accounting Review)
Suci, Saraswati Nirmala
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Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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VACANT HOUSE TAX, A SOLUTION TO HIGH HOUSE PRICES Dinata, I Putu Hendy Bimantara; Tandioga, Frenly Allen Samuel; Cendekiawan, Muslim; Suci, Saraswati Nirmala
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2380

Abstract

This paper will discuss the proposed Vacant House Tax (VHT) implementation scheme in Indonesia, the benefits and potential of VHT implementation in Indonesia, as well as the challenges that must be faced by the government in implementing this tax in Indonesia. the research uses a qualitative method in discussing the topic that is the purpose of this research. The qualitative method in this research is conducted by collecting various literature from books, articles, news, and so on that are relevant to the topic discussed. The potential for additional revenue from VHT is significant enough to increase Regional Original Revenue. This research also provides an overview of the challenges that may occur in the implementation of VHT such as: determining the status and ownership of vacant houses, regulatory adjustments, and environmental and monetary impact. there are research limitations such as in calculating the potential that uses several assumptions caused by the absence of data on the number of vacant houses in Indonesia so that it uses estimated data according to the OECD. This research can add to the study of taxation literature in Indonesia. The research can also be a consideration for the government in designing a tax imposition scheme on vacant houses.
ANALISIS KINERJA KEUANGAN DENGAN METODE ECONOMIC VALUE-ADDED: PERUSAHAAN SUBSEKTOR INDUSTRI HASIL TEMBAKAU YANG TERDAFTAR DI BURSA EFEK INDONESIA Suci, Saraswati Nirmala
Bussman Journal : Indonesian Journal of Business and Management Vol. 3 No. 3 (2023): Bussman Journal | September - Desember 2023
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v3i3.207

Abstract

Company sector on the Indonesian Stock Exchange (BEI) that is in great demand is the consumer goods industry sector. The tobacco products industry, which is part of this sector, makes quite an important contribution to the Indonesian economy in terms of state income and employment. Therefore, it is necessary to analyze the financial performance of companies in the tobacco products industry subsector as a tool to measure the performance of companies in this subsector so that it can become a consideration for investors. This research aims to analyze the financial performance of companies in the tobacco products industry subsector listed on the IDX in 2018-2022 using the Economic Value Added (EVA) method. This research use descriptive qualitative method. The entire population with four companies was used in this study. The conclusion resulting from this research is that PT Gudang Garam Tbk. and PT HM Sampoerna Tbk. has an EVA value that is always positive (>1), PT Bentoel Internasional Investama Tbk. which is always negative (<1), and PT Wismilak Inti Makmur is always positive except in 2019 which had a value of 0
Urgensi Pelarangan Penggunaan Air Mineral dalam Kemasan Plastik Sekali Pakai pada Seluruh Lingkungan Kantor Pemerintahan di Indonesia Suci, Saraswati Nirmala
Jurnal Pengendalian Pencemaran Lingkungan (JPPL) Vol. 7 No. 2 (2025): JPPL, September 2025
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M), Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/c411ax10

Abstract

Sampah merupakan masalah yang tiada habisnya. Salah satu penyumbang sampah adalah kemasan air mineral plastik. Pemerintah memiliki komitmen untuk mengurangi sampah plastik di Indonesia. Alangkah baiknya apabila tindakan yang diambil dalam mewujudkan komitmen tersebut dimulai dari internal pemerintah itu sendiri. Penulisan ini bertujuan untuk mengkaji urgensi pelarangan penggunaan air mineral dalam kemasan plastik sekali pakai di lingkungan kantor pemerintahan. Metode yang digunakan adalah metode kualitatif dengan memanfaatkan data sekunder dari berbagai literatur yang tersedia. Melihat urgensinya, pemerintah sangat perlu menerapkan kebijakan pelarangan penggunaan air mineral dalam kemasan plastik sekali pakai ini sebagai wujud nyata komitmen pemerintah dalam menanggulangi permasalahan sampah di Indonesia. Selain itu, penerapan kebijakan ini juga dilakukan dalam rangka mendukung Tujuan Pembangunan Keberlanjutan yaitu tujuan ke-12 konsumsi dan produksi yang bertanggung jawab serta tujuan ke-14 ekosistem lautan. Dalam penerapannya, pemerintah berpotensi akan menemui tantangan antara lain keengganan pegawai pemerintah sendiri untuk tidak mengonsumsi air mineral dalam kemasan plastik sekali pakai dan sulitnya pengawasan pemenuhan aturan.
Beyond Trisambodo Scandal: How Taxpayers’ Perception And Knowledge Influence Their Compliance Cendekiawan, Muslim; Suci, Saraswati Nirmala; Qadri, Resi Ariyasa
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.748

Abstract

This study is aimed to predict and explain the impact of taxpayers' perceptions of the Directorate General of Taxes and tax knowledge, moderated by taxpayer income level, on tax compliance, particularly in the aftermath of the Rafael Alun Trisambodo scandal. A distinctive feature of this study is the employment of perceptions of the Directorate General of Taxes as an independent variable, which is innovatively derived from text mining Twitter data, alongside the application of ordinal data for the taxpayer income variable. Employing a survey methodology, this research engaged with a diverse cohort of 133 taxpayer respondents. The analytical framework adopted herein is the structural equation modeling analysis, which facilitates a comprehensive examination of the relationships between the specified variables. The findings reveal a significant causality between taxpayers' tax knowledge and their compliance behavior, positing that an enhanced understanding of tax-related matters invariably leads to greater adherence to tax obligations. This outcome underscores the imperative for the Directorate General of Taxes to intensify efforts in the realm of taxpayer socialization and education, aiming to augment levels of tax compliance. The insights gleaned from this study are anticipated to serve as valuable inputs for the Directorate General of Taxes in formulating strategies to bolster tax compliance among the populace.
Berhasilkah Implementasi Pengadaan Publik Berkelanjutan Di Indonesia? Suci, Saraswati Nirmala; Cendekiawan, Muslim; Firmansyah, Amrie
Jurnalku Vol 4 No 1 (2024)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v4i1.644

Abstract

Pada era perkembangan industri dan pertumbuhan populasi yang tak terelakkan, dampak lingkungan menjadi perhatian utama di seluruh dunia. Dalam konteks ini, konsep pengadaan berkelanjutan muncul sebagai strategi pengadaan barang dan jasa yang berfokus pada aspek lingkungan, sosial, dan ekonomi. Tujuan utama dari penelitian ini adalah untuk membahas perkembangan dan tren terkini dalam bidang pengadaan berkelanjutan di Indonesia. Penelitian ini menggunakan metode studi literatur untuk mengumpulkan informasi dari penelitian terdahulu mengenai pengungkapan keberlanjutan dan dilanjutkan dengan menganalisis konteks yang relevan terhadap tujuan dan ruang lingkup penelitian yang dilakukan. Studi literatur yang dilakukan mencakup artikel ilmiah yang memiliki berbagai metode penelitian serta memiliki keterkaitan dengan topik penelitian. Artikel ilmiah yang diambil dari berbagai jurnal internasional dan nasional telah mengulas definisi, manfaat, tantangan, dan dampak bagi suatu organisasi dalam menerapkan pengadaan berkelanjutan. Hasil dari informasi yang dikumpulkan berikutnya dibandingkan dan dihubungkan dengan perkembangan praktik pengadaan berkelanjutan pada sektor publik di Indonesia. Penelitian ini meyimpulkan bahwa kriteria dan standar dalam pengadaan publik berkelanjutan intinya adalah mempertimbangkan aspek lingkungan saat membeli produk, jasa, atau pekerjaan. Pengadaan berkelanjutan memiliki banyak manfaat, baik bagi lingkungan, sosial, dan ekonomi. Selain itu, juga terdapat berbagai peluang dan tantangan dalam penerapan kebijakan ini. Berdasarkan hasil penelitian, Indonesia telah memiliki beberapa kebijakan dan peraturan terkait pengadaan berkelanjutan, namun implementasinya masih relatif terbatas dan sedikit. Oleh karena itu, pemerintah disarankan untuk membuat peraturan khusus tentang tata cara pelaksanaan pengadaan publik berkelanjutan lalu kementerian/lembaga/pemerintah daerah juga perlu membuat peraturan turunan untuk masing-masing instansinya.
ALTERNATIVE VAT POLICIES FOR SUSTAINABLE MENSTRUAL PRODUCTS IN INDONESIA Suci, Saraswati Nirmala; Muamarah, Hanik Susilawati
Jurnal Akuntansi dan Keuangan Indonesia
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Background: Sustainable menstrual products currently face the same VAT rate as conventional products, making them less affordable and slowing their adoption. This price gap drives consumers toward cheaper disposable alternatives, increasing non-recyclable waste and environmental risks. Addressing this imbalance is essential to advancing sustainability and menstrual equity. Method: This study conducted in-depth interviews with officials from the Directorate General of Taxes, the Fiscal Policy Agency, the Ministry of Environment and Forestry, academicians, and a sustainable product manufacturer. Data were analyzed using the Regulatory Impact Assessment (RIA) framework to evaluate four VAT policy alternatives: normal VAT, VAT exemption, non-collected VAT, and VAT on a certain amount. Findings: The non-collected VAT option provides the greatest overall benefit for both the public and industry. It enhances affordability, encourages the adoption of sustainable menstrual products, and reduces environmental burdens. Conclusion: A non-collected VAT policy is crucial for expanding access, supporting environmental objectives, and strengthening gender-responsive fiscal policy. Effective implementation requires coordinated planning and continuous monitoring. Novelty/Originality: This study is among the first to assess VAT options for sustainable menstrual products using an RIA approach, integrating fiscal reform, environmental sustainability, and gender-sensitive budgeting.
Co-Authors Amrie Firmansyah Cendekiawan, Muslim Dinata, I Putu Hendy Bimantara Muamarah, Hanik Susilawati Qadri, Resi Ariyasa Tandioga, Frenly Allen Samuel