Juliansah, Irvan
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Implementasi Pencatatan Keuangan Digital Pada UMKM Pancoran Jakarta Selatan Siska MY, Ani; Juliansah, Irvan; Zakaria, Ilham Habibi
IKRA-ITH ABDIMAS Vol. 8 No. 3 (2024): Jurnal IKRAITH-ABDIMAS Vol 8 No 3 November 2024
Publisher : Universitas Persada Indonesia YAI

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Abstract

Laporan keuangan merupakan salah satu bentuk startegi dalam penentuan keberlanjutan usaha.Tujuan pengabdian kepada masyarakat yang dilakuakn denagn mitra pelaku UMKM Pancoranadalah untuk memberikan pemahaman dan pendampingan pencattan keuangan denagn apliaksidigital Buku Warung. Era digitalisasi mendorong pelaku usaha UMKM harus mampu untukberadaptasi salah satunya dalam hal pencattan keuangan. Masalah utama yang dihadapi oelhpelaku UMKM adalah ketidaktahuan akan penggunaan Buku Warung sehingga perlu dilakukanpendampingan serta adanya evalausi dari proses kegiatan apliaksi Buku Warung. Hasil evaluasimenunjukkan bahwa pelaku UMKm mampu untuk menerapkan Buku Warung dalam kegiatanusahanya maisng-masing untuk pencatatan keuangan.
How Tax Consultants and E-Commerce Actors Grapple with Evolving Digital Tax Rules Juliansah, Irvan; Marthalina
INOVATOR Vol 14 No 2 (2025): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

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Abstract

The rapid growth of Indonesia's digital economy has created challenges for tax collection, prompting new regulations. This study explores the on-the-ground effectiveness of these digital tax rules. A qualitative case study was conducted in Greater Jakarta, using interviews and observations with e-commerce actors and tax consultants. Data were analyzed thematically. The implementation is hampered by regulatory complexity, low tax literacy, and technological limitations. Perceptions of fairness strongly influence voluntary compliance, while tax consultants act as essential intermediaries who bridge the gap between regulators and taxpayers. The study advocates for simplified regulations, improved taxpayer education, and robust infrastructure support to enhance compliance and foster a more effective digital taxation system.