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All Journal Indonesian Accounting Literacy Journal Jurnal Ekonomi Manajemen Bisnis dan Akuntansi Jurnal Administrasi Perkantoran dan Kesekretariatan
Febriani, Eri
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Immunology & microbiology

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DIGITALISASI ADMINISTRASI PAJAK DAN DAMPAKNYA TERHADAP KEPATUHAN UMK DI KOTA BANDUNG Gunardi, Gunardi; Febriani, Eri; Kurniawan, Sandy; Framesthi, Dyah Bayu
Jurnal Administrasi Perkantoran dan Kesekretariatan Vol 3 No 2 (2025): JURNAL ADMINISTRASI PERKANTORAN dan KESEKRETARIATAN
Publisher : LPPM Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/apk.v3i2.380

Abstract

This study aims to analyze the impact of tax administration digitalization on the tax compliance of Micro and Small Enterprises (MSEs) in Bandung City. Using a Systematic Literature Review (SLR) approach, the research examines the implementation of digital systems such as e-filing, e-billing, and DJP Online, along with the challenges faced by MSEs. The findings show that while digitalization offers improved access and administrative efficiency, the overall tax compliance rate among MSEs remains low—only 38.1% in 2023. Key barriers include low tax and digital literacy, limited outreach and support, unequal access to technology, and negative perceptions of taxation. Conversely, digitally savvy MSEs tend to report higher compliance and enjoy additional benefits, such as access to business financing and enhanced reputation. The study recommends strengthening education, digital infrastructure, and government support to improve compliance. The findings are expected to inform more inclusive policy-making and contribute to optimizing tax revenue from the MSE sector in the digital era.
PENGARUH INFLASI TERHADAP ELASTISITAS PERMINTAAN DAN DAYA BELI MASYARAKAT (STUDI KASUS: UMKM KOTA BANDUNG) Febriani, Eri
Jurnal Ekonomi Manajemen Bisnis Dan Akuntansi : EMBA Vol 4 No 1 (2025): JURNAL EKONOMI MANAJEMEN BISNIS dan AKUNTANSI : EMBA
Publisher : Pusat Penelitian dan Pengabdian pada Masyarakat (P3M) Politeknik Pajajaran ICB Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59820/emba.v4i1.329

Abstract

Keberlangsungan UMKM turut berkontribusi dalam perekonomian lokal, namun UMKM ini seringkali menghadapi tantangan terkait daya beli masyarakat yang dipengaruhi oleh inflasi yang semakin naik. Tujuan penelitian ini yaitu untuk menganalisis pengaruh inflasi terhadap elastisitas permintaan dan daya beli masyarakat. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan pengambilan data melalui wawancara (melibatkan 15 pemilik UMKM sektor makanan dan minuman di Kota Bandung, yang dipilih secara purposive sampling) dan observasi. Analisis data menggunakan analisis kualitatif model interaktif dengan tahapan pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa inflasi memiliki dampak penurunan daya beli konsumen di Kota Bandung. Pemilik UMKM menyadari bahwa inflasi memiliki pengaruh besar terhadap elastisitas permintaan dan daya beli masyarakat. Namun, mereka menghadapi tantangan dalam menjaga kestabilan permintaan di tengah fluktuasi harga. Di Kota Bandung, dampak inflasi dan penurunan daya beli terlihat dari perubahan pola konsumsi masyarakat yang menjadi lebih selektif, memilih produk yang lebih ekonomis, mengurangi frekuensi pembelian, serta beralih ke belanja daring untuk mendapatkan harga yang lebih kompetitif.
Pengaruh Resiko Perusahaan dan Ukuran Perusahaan terhadap Penghindaran Pajak Febriani, Eri
Indonesian Accounting Literacy Journal Vol. 6 No. 1 (2025): Indonesian Accounting Literacy Journal (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v6i1.6717

Abstract

This study aims to examine the effect of corporate risk and firm size on tax avoidance. The research uses secondary data from companies included in the LQ45 index listed on the Indonesia Stock Exchange (IDX) during the period 2020–2023. The sampling technique applied is purposive sampling. Data analysis is conducted using panel data regression with the Random Effect Model to test the influence of each variable on tax avoidance. The results indicate that corporate risk has a significant negative effect on tax avoidance, while firm size has a significant positive effect on tax avoidance.
Co-Authors Dyah Bayu Framesthi Fachry Abda El Rahman Gunardi Gunardi