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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Impresi Indonesia
Fatmanah, Yiska
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Religion Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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SIX YEARS OF FINANCIAL ACCOUNTING RESEARCH IN INDONESIA Rijal, Ikmalur; Rakhman, Anita; Fatmanah, Yiska; Lailatus Sofia, Mega; Dwi Nafrida, Safa; Rahmawati S, Lusy
Jurnal Impresi Indonesia Vol. 2 No. 12 (2023): Jurnal Impresi Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jii.v2i12.4414

Abstract

This study describes the development of financial accounting research in Indonesia, consisting of 9 nationally accredited journals in Indonesia. The sample obtained from 2017 to 2022 obtained 58 articles discussing financial accounting. Based on the analysis results, most research on financial accounting in Indonesia was published in JAB at 17%. In comparison, JRAP and e_JRA were 13% each. Of the 58 articles obtained, 14 were qualitative methods research, while research using quantitative methods was 44. In qualitative research, the most widely used method is descriptive analysis. In contrast, the most widely used method in quantitative research is multiple linear regression. This research provides historical evidence of the development of research on financial accounting in Indonesia so that it can be a literature review material for future research that will conduct the same research in Indonesia.
Analisis Pengetahuan dan Tingkat Kepatuhan Wajib Pajak Pengusaha Marketplace di Kalangan Generasi Z Fatmanah, Yiska; Arasy Harwida, Gita
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 2 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i2.1940

Abstract

The purpose of this research is to analyze the knowledge and level of tax compliance of marketplace entrepreneurs in Generation Z. Researchers use qualitative methods with an interpretive paradigm. Data collection was carried out through interviews by exploring the perspectives of four Generation Z people, who are individual MSME taxpayers, have been marketplace entrepreneurs for at least 2 years, and have a turnover of under IDR 500 million per year. The research results showed that in the sample studied, no one knew about the tax obligations for the online business they ran. Even though they were only required to report taxes without paying, none of the research subjects fulfilled their obligations. The reasons for this behavior vary, starting from the perception that the tax reporting process is complicated and burdensome. busy running an online business. The view that online businesses do not experience direct benefits from tax contributions like offline businesses. Changes regarding tax regulations for online businesses and the behavior of non-compliant co-workers also influence their non-compliance. The suggestion for the marketplace is to require every seller to deposit proof of tax report every year. Meanwhile, the suggestion for the government is to provide tax education to MSME business actors who operate online.
Co-Authors Anita Rakhman, Anita Arasy Harwida, Gita Dwi Nafrida, Safa Lailatus Sofia, Mega Rahmawati S, Lusy Rijal, Ikmalur