Article Per Year (5 Year)
p-Index From 2020 - 2025
0.835
P-Index
This Author published in this journals
All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Finance Research Jurnal Fokus Manajemen Balance : Jurnal Akuntansi dan Manajemen Journal of Accounting and Finance Management (JAFM)
Prasetyawati, Tyas
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
Exploring Green Tax Through A Systematic Literature Review: Analyzing Developments In Promoting Sustainability Prasetyawati, Tyas; Imelda, Imelda; Fuadah, Luk Luk
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8304

Abstract

This study aims to explore various aspects related to green tax by employing a Systematic Literature Review (SLR) approach, analyzing 24 previous research articles. The literature sources were collected from several reputable scientific databases such as Scopus, Emerald, and DOAJ, covering publications from 2015 to 2025. Green tax is identified as a policy instrument designed to encourage environmentally friendly behavior and to internalize the external costs arising from environmentally damaging activities. Although green tax holds significant potential in supporting sustainability efforts, its implementation often faces various challenges, including the public’s limited understanding of the importance of environmental sustainability. The analysis results show an increase in the number of publications on green tax during the period, reflecting growing attention from researchers and academics toward this issue. Moreover, energy efficiency was identified as a key factor mediating the relationship between the application of green tax and the achievement of sustainability performance. The findings affirm that environmental taxation has considerable potential to serve as an effective tool in promoting sustainable development both in Indonesia and other countries. Policy recommendations include combining green tax strategies with consumer subsidies, along with efforts to enhance public awareness regarding the importance of environmental protection and sustainability
Systematic Literature Review: Implementasi Vat Refund Imelda, Imelda; Prasetyawati, Tyas; Mukhtaruddin, Mukhtaruddin
Journal of Accounting and Finance Management Vol. 6 No. 1 (2025): Journal of Accounting and Finance Management (March - April 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i1.1675

Abstract

Pajak Pertambahan Nilai merupakan bagian penting dari sistem perpajakan di banyak negara dan memberikan kontribusi signifikan terhadap pendapatan nasional. Pajak Pertambahan Nilai sebagai Pajak Tidak Langsung merupakan salah satu objek penerimaan negara yang dipungut berdasarkan undang-undang serta kebijakan yang berlaku pada suatu negara. Penelitian ini bertujuan untuk menganalisis efektivitas implementasi VAT Refund dibeberapa negara. Studi ini memberikan beberapa kontribusi yang signifikan pada literatur tentang VAT Refund dengan memberikan bukti interaksi antara kebijakan pajak,perilaku wisatawan, dan efektifitas implementasi sistem refund. Penelitian ini dilakukan dengan mengumpulkan data melalui metode kualitatif berbasis tinjauan literatur dari berbagai sumber termasuk artikel penelitian, berita daring, dan jurnal yang relevan. Penelitian ini menggunakan metode Studi Literature Riview literatur yang diambil adalah literatur dengan tahun publikasi 2019-2024. Penelitian ini akhinya menggunakan 20 jurnal yang relavan. Hasil penelitian menunjukkan bahwa terdapat beberapa kesenjangan penelitian seperti negara, sektor penelitian, dan hasil penelitian sebelumnya. Hasil juga memberikan informasi terkait penerapan VAT Refund dalam beberapa bidang seperti Wajib pajak atau perusahaan, yang menunjukkan hasil pengembalian PPN yang tinggi dapat menjadi indikasi pertumbuhan ekonomi atau indikasi tinggi penipuan di suatu perusahaan juga meringankan kendala keuangan perusahaan dan dengan demikian meningkatkan produktivitas dan aktivitas investasi suatu perusahaan penerapan ini banyak diterapkan di negara Tiongkok. VAT Refund dalam bisnis seperti pariwisata ternyata belum banyak berkontribusi pada peningkatan kunjungan wisatawan asing sehingga belum mendukung pula di sektor pariwisata seperti Negara Indonesia yang menerapakn VAT Refund dalam bisnis pariwisata. Sedangkan VAT Refund dalam Pemerintah restitusi kelebihan pajak dapat berjalan dengan lancar dan sistematis berdasarkan aturan pemerintah berdasarkan PMK No. 120/PMK.03/2019. Meskipun demikian, penelitian ini masih memiliki keterbatasan seperti kurang nya cakupan artikel sehingga penelitian selanjutnya diharapkan dapat memperluas cakupan literatur sehingga dapat memberikan hasil yang lebih sistematik.
Tax Avoidance Analisis Trend dan Faktor: Melalui Pendekatan Systematic Literature Review Prasetyawati, Tyas; Fuadah, Luk Luk
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.671

Abstract

Penelitian ini bertujuan untuk mengeksplorasi dari berbagai aspek penghindaran pajak (tax avoidance), dengan menggunakan metode penelitian yaitu pendekatan Systematic Literature Review (SLR). Dengan menganalisis sebanyak 22 artikel penelitian terdahulu. Sumber data literature diperoleh dari data ilmiah Scopus yang menggunakan perangkat lunak dari aplikasi Publish or Perish (PoP) untuk memudahkan pencarian data. Penelitian ini dilakukan selama mulai tahun 2019 sampai 2024. Praktik tax avoidance menjadi isu krusial dalam dunia akuntansi dan perpajakan karena berdampak langsung pada penerimaan negara serta menimbulkan dilema etis dalam pengelolaan pajak oleh perusahaan. Fenomena ini telah menarik perhatian banyak peneliti dengan berbagai pendekatan dan perspektif. Hasil studi menunjukkan bahwa tren penelitian tax avoidance mengalami fkultuasi dari tahun penerbitannya. Dari hasil analisis dalam penelitian ini banyak literature terdahulu yang menggunakan metodologi penelitian dengan pendekatan kuantitatif. Terdapat beberapa faktor yang dapat mempengaruhi adanya tindakan tax avoidance yaitu koneksi politik, pengendalian internal, CSR, profitabilitas, ukuran perusahaan, leverage, komite audit dan kesulitan keuangan perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi akademik dengan merangkum pemahaman yang komprehensif tentang tax avoidance serta memberikan arah bagi penelitian selanjutnya. This study aims to explore various aspects of tax avoidance, using the Systematic Literature Review (SLR) approach. By analyzing 22 previous research articles. The source of literature data was obtained from Scopus scientific data using software from the Publish or Perish (PoP) application to facilitate data search. This research was conducted from 2019 to 2024. The practice of tax avoidance is a crucial issue in the world of accounting and taxation because it has a direct impact on state revenues and creates an ethical dilemma in tax management by companies. This phenomenon has attracted the attention of many researchers with various approaches and perspectives. The results of the study show that the trend of tax avoidance research has fluctuated from the year of publication. From the results of the analysis in this study, there is a lot of previous literature that uses a research methodology with a quantitative approach. There are several factors that can influence tax avoidance actions, namely political connections, internal control, CSR, profitability, company size, leverage, audit committees and company financial difficulties. This research is expected to provide academic contributions by summarizing a comprehensive understanding of tax avoidance and providing direction for further research.    
An Exploration of Sustainability Reports via Systematic Literature Review: An Analysis of Progress in Promoting Sustainability Prasetyawati, Tyas; Ferina, Ika Sasti; Yusnaini
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.4770

Abstract

This study aims to examine the development of sustainability reports and the factors that influence them. The research method employed is a Systematic Literature Review (SLR). This study presents 30 research articles obtained from the Scopus, Emerald, and Sinta databases, which were then classified according to specific criteria. The articles reviewed span from 2021 to early 2025. The development of research on sustainability reports has become an increasingly important topic. The findings indicate that research trends on sustainability reports have continued to grow each year. This suggests that both the public and the government are beginning to recognize the importance of environmental sustainability. The analysis reveals that several factors influence sustainability reports, such as leverage, firm size, and profitability. This study is expected to make an academic contribution by providing a comprehensive understanding of sustainability reports and offering directions for future research.
Tax in the Digital Age: A Systematic Study on E-commerce and Taxation Policy Putri, Ayu Fitria; Prasetyawati, Tyas; Mukhtaruddin, Mukhtaruddin
International Journal of Finance Research Vol. 6 No. 1 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i1.2686

Abstract

This study aims to analyze taxation policies in the digital era, particularly in the e-commerce sector, using a literature review approach based on 22 academic journals. The findings indicate that the most frequently used theories in e-commerce taxation research are the Tax Compliance Theory and Tax Awareness Theory, each cited in five journals. Additionally, qualitative research methods dominate at 38.1%, while quantitative methods account for 61.9% of the studies. Key factors influencing tax compliance in e-commerce include tax understanding and awareness, sanctions and law enforcement, trust in tax authorities, tax socialization, and tax regulations and policies. The proposed policy implications include enhancing education and socialization, strengthening regulatory frameworks and legal certainty, implementing tax incentives, and optimizing oversight and sanctions. This study highlights the necessity for taxation policies in the digital era to continuously adapt to improve compliance and create a fair and effective system for e-commerce businesses.
Co-Authors Fuadah, Luk Luk Ika Sasti Ferina, Ika Sasti Mukhtaruddin Mukhtaruddin Putri, Ayu Fitria Yusnaini