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All Journal Journal of Student Research Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Yurika Aulia
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

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Kepatuhan Wajib Pajak UMKM Setelah Kenaikan Tarif PPn Di Desa Pematang Serai Kecamatan Tanjung Pura Kabupaten Langkat Yunita Sari Rioni; Wan Fachruddin; Yurika Aulia
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 1 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i1.3848

Abstract

In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in VAT rates. This research aims to examine the extent to which MSMEs will comply with tax obligations after the VAT rate increase, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.
Analisis Dampak Sosial Ekonomi BUMDes MOZAIK di Desa Pematang Serai, Kabupaten Langkat Handriyani Dwilita; Pipit Buana Sari; Yurika Aulia
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 5 No. 2 (2024): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v5i2.3994

Abstract

BUMDes was established to be one of the solutions to the inequality between development in cities and development in villages. BUMDes are specifically regulated for their establishment and management based on laws and government regulations that aim to improve the welfare of village communities through the use of potential and resources in the village, both financial resources and natural and human resources. BUMDes MOZAIK is one of the BUMDes established in Pematang Serai village for the purpose of improving the welfare of the Pematang Serai village community. BUMDes MOZAIK has been established since 2016 and has experienced ups and downs in running BUMDes business units, until now there are only 3 business units left. In accordance with the purpose of the establishment, BUMDes is an element that supports village development, so that BUMDes should have a social and economic impact on the village. This research aims to analyze the social and economic impacts that BUMDes MOzaik has provided to the village community. This research uses descriptive qualitative analysis with data reduction analysis techniques. The research data was collected using the interview method to 9 research samples from the village apparatus, BUMDes MOZAIK managers and the community. The research variables were developed based on indicators of social impact and economic impact from various literature sources. The results revealed that BUMDes MOZAIK has had a social impact because of the social changes that have occurred in the community but it is still very small. Meanwhile, the economic impact has not clearly appeared because the existence of BUMDes MOZAIK is still economically felt by a handful of people, and the economic contribution of BUMDes to Village Original Revenue is also still small in value. This can also be seen from the absence of an increase in the income of the Pematang Serai Village community with the BUMDes.
Potensi Kepatuhan Wajib Pajak UMKM di Desa Pematang Serai Kecamatan Tanjung Pura Kabupaten Langkat Yunita Sari Rioni; Wan Fachruddin; Yurika Aulia
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 3 No. 2 (2024): : Prosiding Seminar Nasional Manajemen dan Ekonomi
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v3i2.576

Abstract

In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in VAT rates. This research aims to examine the extent to which MSMEs will comply with tax obligations after the VAT rate increase, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.
Penggunaan E-Form untuk Meningkatkan Kepatuhan Wajib Pajak di SMAN 1 Binjai Yunita Sari Rioni; Wan Fachruddin; Yurika Aulia
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 1 No. 2 (2024): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v1i2.140

Abstract

Taxes function as a source of income for the state which is used to support development and finance various state needs. So far, taxpayer compliance has been the main focus of the Directorate General of Taxes. In an effort to increase the level of taxpayer compliance, the Directorate General of Taxes continues to innovate in providing services to taxpayers by developing an electronic system for the tax registration, payment and reporting process. Through this electronic system, the Directorate General of Taxes provides various conveniences, starting from the taxpayer registration process to tax reporting.
TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI KABUPATEN DELI SERDANG Yurika Aulia; Deana Sari Br Hasibuan; Hetri Waruwu; Priska Devriska Gulo; Silvia Nurhaliza
Journal of Student Research Vol. 2 No. 2 (2024): Maret: Journal of Student Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jsr.v2i2.2809

Abstract

This research focuses on providing information regarding transparency and accountability in regional financial management in Deli Serdang Regency in 2022. This research aims to find out how transparent and accountable regional financial management is in Deli Serdang Regency in 2022, as well as to provide a clear picture of management practices regional finance. The research results show that although there have been efforts to increase transparency by providing access to information through websites. Therefore, this research provides recommendations for improving regional financial management practices that are more transparent and accountable, as well as increasing community participation in monitoring regional financial management.
Co-Authors , Yunita Sari Rioni Deana Sari Br Hasibuan Handriyani Dwilita Hetri Waruwu Pipit Buana Sari Priska Devriska Gulo Silvia Nurhaliza Wan Fachruddin