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All Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Journal of Research on Community Engagement
Akfa Atiatur Rahma
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Humanities Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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LITERATURE REVIEW MENGENAI TAX RATIO MELALUI ANALISIS BIBLIOMETRIK DENGAN BANTUAN VOSVIEWER Akfa Atiatur Rahma; Sri Andriani
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2376

Abstract

Tax ratio merupakan alat ukur penting dalam menilai kemampuan negara untuk memperoleh pendapatan dari sektor pajak. Akan tetapi, Indonesia masih menghadapi tantangan besar karena tax ratio yang rendah dibandingkan standar global, yang mencerminkan lemahnya kepatuhan pajak serta kurang optimalnya administrasi perpajakan. Tujuan dari penelitian ini adalah memetakan arah perkembangan literatur ilmiah mengenai tax ratio, mengenali tema utama yang banyak dibahas, serta mengidentifikasi celah riset yang belum banyak disentuh. Penelitian ini menggunakan metode bibliometrik dengan dukungan perangkat lunak VOSviewer, berdasarkan analisis terhadap 446 artikel yang diterbitkan dalam rentang tahun 2019 hingga 2024 dan diperoleh melalui mesin pencari Google Scholar menggunakan aplikasi Publish or Perish. Temuan menunjukkan terdapat empat klaster utama, yakni: kepatuhan pajak, penghindaran pajak oleh entitas bisnis, hubungan faktor-faktor makroekonomi dengan tax ratio, serta dampak kebijakan fiskal terhadap PDB. Visualisasi memperlihatkan peningkatan signifikan dalam perhatian akademik terhadap topik tax ratio, khususnya setelah masa pandemi. Penelitian ini menyajikan pemahaman menyeluruh mengenai arah studi yang berkembang serta menekankan pentingnya peningkatan mutu layanan perpajakan, transparansi fiskal, dan koordinasi kebijakan antara pemerintah pusat dan daerah untuk memperbaiki tax ratio di Indonesia.
PEMBERDAYAAN KELOMPOK PKK DESA NGADIRESO MELALUI EDUKASI BAHAYA PERNIKAHAN DINI Zhuriya Sajida; Hilmi Aldira; Sulistiani Sulistiani; Moch Haikal Maulana Al Farizi; Ali Hamdi; Fitria Vidinia Nur Faizah; Ayu Syarifatul Aulya; Ardelia Salsabila; Akfa Atiatur Rahma; Istichfarin Eka Aul; Nouvena Nur Laila; Humam Afif Al-Mahbubi; Dimas Femy Sasongko
JRCE (Journal of Research on Community Engagement) Vol 7, No 1 (2025): Journal of Research on Community Engagement
Publisher : Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/jrce.v7i1.32030

Abstract

Early marriage (EM) is a social phenomenon that happen in various regions in Indonesia, including in Ngadireso Village, Poncokusumo District, Malang Regency. Factors such as pregnancy before marriage, economic pressure, promiscuity, and lack of understanding about the negative impacts of EM are the main causes of the high rate of marriage at a young age. To overcome this problem, empowerment is carried out through socialization as part of the Students’ Community Service (KKM) of UIN Malang. This empowerment aims to increase public awareness, especially parents and teenagers, about the risks and impacts of EM. This activity involves students, village officials, and PKK administrators who play an active role in inviting the society to participate. Through the delivery of material by experts, discussions, and questions and answers, participants are given insight into how to prevent EM and to reduce the rate of EM in the village. The results of the activity show that empowerment through this socialization has received a positive response from the community and is expected to contribute the awareness and readiness for proper marriage. With this activity, it is hoped that efforts to prevent EM can continue to be improved through ongoing education.
Co-Authors Ali Hamdi Ardelia Salsabila Ayu Syarifatul Aulya Dimas Femy Sasongko Fitria Vidinia Nur Faizah Hilmi Aldira Humam Afif Al-Mahbubi Istichfarin Eka Aul Moch Haikal Maulana Al Farizi Nouvena Nur Laila Sri Andriani SULISTIANI SULISTIANI Zhuriya Sajida