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All Journal CONSEN: Indonesian Journal of Community Services and Engagement Jurnal Intelek Insan Cendikia
Ilmi Okcya Pratami
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Physics Social Sciences Other

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Kenaikan Pajak dan Implikasinya bagi Transparansi dan Akuntabilitas Publik Dhea Restu Ramadhani Sopali; Ilmi Okcya Pratami; Vira Astuti; Yulia Hanoselina; Jumiati Jumiati; Putri Febri Wialdi
Jurnal Intelek Insan Cendikia Vol. 2 No. 12 (2025): Desember 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini bertujuan untuk menganalisis implikasi kebijakan kenaikan Pajak Pertambahan Nilai (PPN) terhadap transparansi dan akuntabilitas publik dalam konteks reformasi birokrasi fiskal di Indonesia. Menggunakan metode studi literatur dan pendekatan deskriptif kualitatif, penelitian ini mengkaji berbagai sumber ilmiah terkait kebijakan fiskal, digitalisasi perpajakan, dan tata kelola publik. Hasil kajian menunjukkan bahwa kenaikan PPN hingga 12% memiliki potensi besar untuk memperkuat transparansi melalui peningkatan keterbukaan pelaporan fiskal dan penggunaan sistem digital seperti Coretax dan DJP Online. Penelitian ini juga menemukan bahwa akuntabilitas publik dapat meningkat apabila pemerintah mampu menjaga konsistensi pengawasan dan memastikan pendapatan pajak yang bertambah dikelola secara adil dan efektif. Kesimpulan penelitian menegaskan bahwa potensi peningkatan transparansi dan akuntabilitas hanya dapat tercapai jika pemerintah menerapkan prinsip-prinsip tata kelola yang baik secara berkelanjutan, memperkuat kepercayaan publik melalui pelaporan yang transparan, dan mengoptimalkan digitalisasi administrasi perpajakan. Namun demikian, tantangan berupa kesenjangan kapasitas teknologi antarwilayah serta rendahnya literasi fiskal masyarakat perlu diatasi agar kebijakan kenaikan PPN dapat memberikan dampak positif yang maksimal terhadap tata kelola keuangan publik.
Islamic New Year Celebration: Collaboration Between KKN Students and the Community in Torch Parade and Islamic Competitions in Jorong LumbaruPer: ingatan Tahun Baru Islam: Kolaborasi Mahasiswa KKN dan Masyarakat dalam Pawai Obor dan Lomba Islami di Jorong Lumbaru Ika Parma Dewi; Defista, Chelsea; Ilmi Okcya Pratami; Aulia Adrinovra; Nabila Marsyanada; Muhammad Hanif; Rahma Fadhilah; Putri Wahyuni
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 5 No. 2 (2025): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v5i2.2244

Abstract

This community-based study highlights the collaboration between students of the Community Service Program (KKN) from Universitas Negeri Padang and the residents of Jorong Lumbaru in commemorating the Islamic New Year 1447 H. The program involved a torch parade and Islamic competitions, including adzan, tartil, and tilawah, with active participation from children, youth, and local leaders. Students were directly involved from planning to execution. Field observations and post-event interviews showed that this collaboration not only strengthened communal ties but also increased youth engagement in religious activities. The torch parade served as both a cultural expression and a platform for Islamic spiritual outreach, while the competitions contributed to building religious identity and character education among the younger generation. This activity illustrates the role of KKN in promoting social responsibility and empathy among students, while simultaneously preserving contextual Islamic traditions. Ultimately, this initiative serves as a strategic step toward fostering a harmonious, religiously-rooted community.
Co-Authors Aulia Adrinovra Defista, Chelsea Dhea Restu Ramadhani Sopali Ika Parma Dewi Jumiati Jumiati Muhammad Hanif Nabila Marsyanada Putri Febri Wialdi Putri Wahyuni Rahma Fadhilah Vira Astuti Yulia Hanoselina