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Nanda Ladepi
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Economics, Econometrics & Finance

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Determinan Faktor yang Berpengaruh terhadap Penggunaan E-Filing pada Masa Pandemi Covid-19 Ahmad Try Handoko; Nanda Ladepi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v11i2.2621

Abstract

E-filing is a modernization of the tax system which aims to make it easier for Individual Taxpayers (WPOP) to report their Annual SPT. In the midst of the current pandemic conditions, where people are required to work from home, e-filing has become the main solution in submitting the 2022 Individual Annual Tax Return. However, the percentage of e-filing use during the Covid-19 period has still not reached 100% . The aim of this research is to analyze the determinants of factors that influence the acceptance of the e-filing system, especially during the Covid-19 pandemic, using technology acceptance model 3 (TAM 3). The research method used is a quantitative approach, using a survey method via a questionnaire which is then processed using a structural equation model (SEM) with the help of SmartPLS3 software. The research results show that the intention to use e-filing is the main factor in accepting the e-filing system. WPOP's intention to use e-filing is influenced by factors such as usability of e-filing, ease of use of e-filing and subjective norms. It is hoped that the results of this research can be taken into consideration by the Directorate General of Taxes (DJP) to maximize the socialization of the use of the e-filing system, so that in the future SPT reporting can be done completely online via e-filing.
Analisis Perhitungan PPH Final UMKM Wajib Pajak Orang Pribadi Sebelum Dan Sesudah Undang - Undang Harmonisasi Peraturan Perpajakan (UU HPP) Ahmad Try Handoko; Nanda Ladepi
EKONOMIKA45 :  Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan Vol. 12 No. 2 (2025): Juni: Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/ekonomika45.v12i2.4578

Abstract

Sustainable tax policy reform is needed to help MSMEs survive and grow in order to contribute more to the economy. The enactment of the Law on Harmonization of Tax Regulations (UU HPP) comes as a breath of fresh air for MSME actors in the HPP Law, where the regulation states that there is Non-Taxable Income (PTKP) for Individual MSME Taxpayers (WP OP UMKM). The problems often experienced by MSME actors who are run by individuals are related to tax regulations that often change, so that WP OP UMKM become less familiar with regulations that often change quickly. This study aims to analyze the comparison of the final PPh burden of MSMEs paid by WPOP before and after the enactment of PP 55 of 2022, as well as to find out whether the subjects in this study are aware of the latest changes regarding the threshold for Final PPh MSMEs.
Co-Authors Ahmad Try Handoko