Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Jurnal Bina Praja Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Journal of Advances in Accounting, Economics, and Management
Abrori, Ali
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Relevansi Kebijakan Bantuan Sosial pada Kabupaten/Kota di Pulau Sumatera Selama Pandemi Covid-19 Zulfiqar, Faisal Labib; Maulana, Muhammad Ilham; Abrori, Ali
Jurnal Pajak dan Keuangan Negara (PKN) Vol 6 No 1 (2024): Jurnal Pajak dan Keuangan Negara : September 2024
Publisher : Politeknik Keuangan Negara STAN

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

Abstract

Sumatra Island contributes 23% of Indonesia's GDP but has been among the regions most severely impacted by the COVID-19 pandemic. Both central and local governments have distributed social assistance to mitigate these effects; however, such assistance's benefits remain debatable. This study aims to examine the impact of the COVID-19 pandemic on economic growth and assess how social protection spending moderates this relationship in Sumatra. Additionally, related variables such as education and health expenditures are analyzed. The research employs a quantitative approach using Moderated Regression Analysis (MRA) on 544 year-sample data points from 136 regencies/cities in Sumatra from 2018 to 2021. The findings reveal that the COVID-19 pandemic significantly and negatively affects economic growth. Social protection spending has a significant positive effect on economic growth, while education and health expenditures do not show a significant impact. Furthermore, the interaction between social protection spending and the COVID-19 pandemic yields a significant positive effect.
Pengaruh Persepsi Tarif Pajak Pertambahan Nilai terhadap Perilaku Belanja Konsumen dengan Tingkat Pendapatan sebagai Variabel Pemoderasi Abrori, Ali; Pahala, Indra; Wahono, Puji
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 6 No. 1 (2025): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v6i1.2056

Abstract

Penelitian ini bertujuan untuk menganalisis dampak persepsi tarif PPN terhadap perilaku belanja konsumen, dengan tingkat pendapatan sebagai variabel moderasi. Unit analisis dari penelitian ini adalah konsumen barang atau jasa di Supermarket yang berdomisili di DKI Jakarta. Data dianalisis dengan menggunakan model Moderated Regression Analysis (MRA) menggunakan STATA 17. Sampel yang diperoleh sebanyak 137 responden. Variabel independen dalam penelitian ini adalah persepsi tarif PPN, sedangkan variabel dependennya adalah perilaku belanja konsumen. Variabel Moderasi dalam penelitian ini adalah Tingkat Pendapatan. Hasil MRA menunjukkan bahwa persepsi tarif PPN memiliki pengaruh negatif dan signifikan terhadap perilaku belanja konsumen (β = -0.6073, p < 0.05)  sedangkan tingkat pendapatan (β = 0.0199, p < 0.05) memiliki pengaruh positif yang signifikan. Selain itu, hasil pengujian menunjukkan bahwa tingkat pendidikan dapat memoderasi pengaruh persepsi tarif PPN terhadap perilaku belanja konsumen (β = 0.0199, p < 0.05). Temuan penelitian ini memberikan pemahaman bahwa persepsi tarif PPN akan memiliki dampak yang berbeda-beda terhadap Perilaku Belanja Konsumen sesuai dengan tingkat pendapatan dari individu.
Digital Transformation and Sustainable Local Tax System Practices in Emerging Market: A Qualitative Analysis Zulfiqar, Faisal Labib; Silvia, Tiffani; Abrori, Ali
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.510

Abstract

The Covid-19 pandemic has forced regional governments to adapt in providing services, including in terms of taxation. This study deals with the introduction of the electronic Notification of Tax Due of Land and Building Tax at the Unit X, one of the subnational tax office in Jakarta. In a bid to enhance the efficiency, effectiveness and convenience of the processes, and also promote eco-friendliness through paperless practice, the transition from paper-based processes to computerized ones was undertaken. Emphasizing on the electronic Notification of Tax Due system as per Governor Regulation No. 23 of 2021, the system enabled taxpayers to access tax documents as they were uploaded in the electronic platforms and this enhanced the reliability of the notifications while ease the burden of paperwork. The research employed interviews, observations and document analysis of the electronic Notification of Tax Due implementation and found that the emerging system improved the convenience of taxpayers through quick service delivery but also enhanced service quality in a green economy line with SDGs 12, 13 and 15. Nonetheless, the findings revealed a digital divide particularly among the seniors and the economically disadvantaged which calls for the integration of digital literacy policies targeting those groups. Nevertheless, the electronic Notification of Tax Due system stands as a testament the opportunities available in embracing technology in the provision of services, enhancement of sustainability and the involvement of the citizens in the management of a city.
Transformasi Digital dalam Sistem Perpajakan Daerah: Apakah Memperkuat Faktor Utama Kepatuhan Pajak? Abrori, Ali; Purwohedi, Unggul; Yusuf, Muhammad
Jurnal Bina Praja Vol 16 No 3 (2024)
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.16.2024.687-701

Abstract

The contribution of local taxes to the subnational government budget was minimal. The average local tax ratio in Indonesia is only 1,21%. Consequently, subnational governments remain highly dependent on transfers from the central government. Therefore, understanding the factors that influence tax compliance is essential for easing the central government's budget constraints and strengthening local government self-reliance. This study examines the relationship between tax morale, tax awareness, and tax service quality in shaping tax compliance in Jakarta Province. In addition, this study explores how digital transformation affects the relationship between these factors and tax compliance. The research methodology is quantitative, where the Partially Least Square-Structured Equation Model (PLS-SEM) is employed. The data was collected through questionnaires on land and building tax at UPPD Kelapa Gading, a local tax office in Jakarta. Using convenience sampling, we obtained 188 valid respondents for analysis. The finding concluded that tax morale and tax service quality positively affect the taxpayer. On the other hand, tax awareness has no significant effect on tax compliance. Meanwhile, the implementation of information technology to streamline the business process was effective in improving the relationship between tax awareness and tax service quality to tax compliance but has minimal effect on tax morale. This finding implies that enhancing tax compliance requires both internal and external perspectives. Meanwhile, solely improving taxpayers' knowledge has a minimal impact. Furthermore, digital transformation effectively enhances external factors, such as tax awareness and tax service quality, by providing taxpayers with easy access to reporting, notification, and paying taxes.
Co-Authors Indra Pahala Muhammad Ilham Maulana Muhammad Yusuf Silvia, Tiffani Unggul Purwohedi Wahono, Puji Zulfiqar, Faisal Labib