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All Journal International Journal of Community Service Learning Educoretax Sinergi International Journal of Economics Moneta : Journal of Economics and Finance
Hidayatullah, Firda
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Boosting GDP through Technology: Exploring the Impact of Digital Inclusion in Indonesia Moch Rifqi Rizal; Hidayatullah, Firda
Sinergi International Journal of Economics Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/economics.v2i4.276

Abstract

This research examines the influence of digital inclusion on Indonesia's GDP growth from 2017 to 2022. The study utilizes quantitative panel data analysis, enabling an in-depth investigation of the impact of mobile phone ownership and internet access on GDP, using data sourced from the Indonesian Central Bureau of Statistics (BPS) and other sources. The findings reveal that increased mobile phone ownership significantly enhances GDP, underscoring the role of communication technology in driving economic growth. However, while internet access is essential, it does not demonstrate a significant impact on GDP during the studied period, indicating areas for potential improvement in infrastructure and digital literacy.
Green Energy Transformation In Sumatera: The Influence Of Government Expenditure On The Achievement Of Sdg 7 (Clean And Affordable Energy) Rizal, Moch Rifqi; Hidayatullah, Firda
Moneta : Journal of Economics and Finance Vol. 2 No. 4 (2024): October 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v2i4.356

Abstract

This research aims to explore government expenditure's impact on achieving SDG 7 (Affordable and Clean Energy) in Sumatera. The primary focus of this study is on green energy transformation as a strategic effort to enhance economic growth and societal well-being in the region. Using quantitative methods, this research analyzes secondary data from various sources, including government expenditure reports and statistical data related to the achievement of SDG 7. The findings indicate that government spending in the energy sector, particularly in infrastructure and services, significantly impacts achieving clean and affordable energy targets. However, challenges such as insufficient infrastructure and suboptimal regulations remain major obstacles. This study provides critical insights for policymakers in designing more effective strategies to accelerate green energy transformation in Sumatera and support the national achievement of SDG 7 targets.
Optimalisasi Kepatuhan Perpajakan Desa Karangbolong Melalui Asistensi Perpajakan Desa dan Pendampingan Pendaftaran NPWP Hidayatullah, Firda; Maharani, Arya Putri; Prastyono, Anggi; Khubudina, Umdah; Saragih, Vera Fazlina; Ramadhan, Rendi Dwi Putra; Ghatan, Anasta Atariq; Anggitia, Anita
International Journal of Community Service Learning Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijcsl.v8i4.84946

Abstract

Pemahaman terkait kewajiban perpajakan oleh Kaur Keuangan dan anggota Lembaga Kemasyarakatan Desa (LKD) yang masih perlu ditingkatkan berdampak pada rendahnya kepatuhan perpajakan. Pengabdian masyarakat ini bertujuan untuk meningkatkan kepatuhan perpajakan Desa Karangbolong melalui sharing session terkait kewajiban perpajakan desa dan pendampingan pendaftaran NPWP. Rangkaian kegiatan berlangsung selama dua minggu dengan melibatkan partisipasi aktif perangkat Desa, mulai dari proses identifikasi masalah hingga penyusunan solusi. Tahapan kegiatan ini meliputi analisis kebutuhan mitra, perencanaan, persiapan, pelaksanaan, monitoring dan evaluasi, serta rencana tindak lanjut. Hasil penelitian kegiatan minggu pertama berupa sharing session kewajiban perpajakan bendahara desa mampu meningkatkan pemahaman Kaur Keuangan Desa terkait perpajakan desa.  Sementara itu, kegiatan edukasi one-on-one mengenai kewajiban perpajakan dan pendampingan pendaftaran NPWP pada minggu kedua berhasil dilakukan terhadap 76 anggota LKD. Hasil kegiatan kemudian disampaikan kepada KPP Pratama Pandeglang untuk ditindaklanjuti dengan kegiatan sosialisasi di Desa dan pengolahan formulir pendaftaran NPWP. Implikasi penelitian ini yaitu perangkat desa dan LKD dapat menjaga dan meningkatkan kepatuhan perpajakan di tingkat desa.
Can Tax Avoidance Improve The Positive Relationship Between Intellectual Capital And Firm Value? Aji, Anggit Kuncoro; Hidayatullah, Firda; Firmansyah, Amrie
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.724

Abstract

This study examines the effect of intellectual capital on firm value with tax avoidance as moderation in health sector companies listed on the Indonesia Stock Exchange during the COVID-19 pandemic. CTTOR is employed to find the level of tax avoidance, VAIC is used to find the value of intellectual capital, and Tobin's Q is used to find the firm value. The data used is company financial statement data from 2020 to 2022 using multiple linear regression analysis methods. The type of data is cross-section data and ordinary least squares (OLS) estimation technique. The sample was determined using a purposive sampling technique with a total research sample of 43 data. This study concluded that intellectual capital does not affect firm value. However, after moderation with tax avoidance, the interaction between intellectual capital and tax avoidance has a negative effect on firm value. Therefore, tax avoidance can moderate the effect of intellectual capital on firm value by reducing the negative effect of intellectual capital on firm value during the COVID-19 pandemic. The results of this study can be additional information for the Indonesian Capital Market Supervisory Authority (OJK) and the Tax Authority (DGT) in making rules regarding tax avoidance. OJK can also make policies regarding reporting the company's intellectual capital in one account to make it easier for novice investors to understand. DGT can utilize this research to evaluate corporate tax avoidance.
Co-Authors Aji, Anggit Kuncoro Amrie Firmansyah Anggitia, Anita Ghatan, Anasta Atariq Khubudina, Umdah Maharani, Arya Putri Moch Rifqi Rizal Prastyono, Anggi Ramadhan, Rendi Dwi Putra Rizal, Moch Rifqi Saragih, Vera Fazlina