Claim Missing Document
Check
Articles

Found 2 Documents
Search

Exploring Indonesia’s Taxation System, From Reforms To Its Impact On The Economy Hidayah, Nenden Restu; Susena, Karona Cahya; Ogriansyah, Gioni
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 1 No. 2 (2025): February
Publisher : Utami Publisher

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

Abstract

The taxation system is a vital component of Indonesia’s economic development. This article examines the journey of tax reforms in Indonesia, starting with the implementation of the Self-Assessment system in 1983 to the enactment of the Harmonized Tax Law (UU HPP) in 2021. These reforms aim to enhance state revenue, promote equity, and support sustainable development agendas, including the transition of a Carbon Tax. The impacts inclue an increase in the tax ratio, ease of doing business, income redisribution, and support for the green economy. Howener, challenges such as a low tax ratio and high non-compliance rates remain. This article highlights the importance of coninuous reforms to establish a fairer taxation system and support Indonesia’s inclusive and sustainable economic growth.
Peningkatan Identitas Wilayah Melalui Plang Jalan: Studi Kasus Program KKN Tematik Di RT 08 Pematang Gubernur Ogriansyah, Gioni; Yodista, Yodista; MW , Rahmat Nurwahid; Saputra , Wahyu Adi; Wahyudi, Ikbal; Putra, Dwingki Marta; Irwanto, Tito; Abi, Yudi Irawan
Jurnal Karya Nyata Pengabdian Vol. 2 No. 1 (2025): Oktober
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jknp.v2i1.311

Abstract

The lack of street signs in RT 08 Pematang Gubernur makes it difficult for residents and visitors to find locations and weakens the area’s identity. This community service program aims to strengthen local identity through street sign installation. This research used a qualitative case study method with observation, interviews, and documentation. The results show that the signs improved navigation, strengthened residents’ sense of belonging, and enhanced the area’s organized image. Challenges included limited funding and incomplete street name data. This program proves that simple street signs can support local identity if planned and maintained collectively.