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All Journal Jurnal Paradigma Madani : Ilmu Sosial, Politik dan Agama Journal of Artificial Intelligence and Digital Business
Prelina Nugraini, Dili
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Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Languange, Linguistic, Communication & Media

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Studi Komparatif: PP 23 Tahun 2018 dan UU 36/31E Tahun 2008 pada CV Saribumi Prelina Nugraini, Dili; Setyopertiwi, Retno; Ernawati Adisiswanto, Alissa
JURNAL PARADIGMA MADANI : Ilmu Sosial, Politik dan Agama Vol. 12 No. 1 (2025): Juni
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Islam Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56013/jpm.v12i1.4229

Abstract

The objective of this study is to make a comparison between the tax burden and tax administration of CV Saribumi, with a particular focus on the application of PP 23/2018 and Law No. 36/31E. The research background is predicated on the dilemma faced by business entities in choosing the most profitable and efficient tax regulation, given the differences in schemes, rates, and administrative complexity in the two regulations. The research method employs a comparative approach, utilising data collection techniques such as interviews, observation, and documentation. The findings indicate that the implementation of PP 23/2018 results in a higher tax burden compared to Law No. 36/31E. The discrepancy is estimated to be approximately Rp. 49,752,643 in 2022, Rp. 122,187,908 in 2023, and Rp. 205,827,593 in 2024. It is evident that the administration of taxes in accordance with PP 23/2018 is a more efficient process when compared with the administration of taxes in accordance with Law No. 36/31E. This discrepancy is undoubtedly a salient consideration for CV Saribumi in its corporate tax reporting.The research concludes that PP 23/2018 is more suitable for business entities with characteristics such as CV Saribumi, providing tax burden efficiency and administrative convenience that supports business growth.
Meningkatkan Efektivitas Pemungutan dan Pelaporan Pajak Desa melalui Implementasi Sistem Administrasi Berbasis Teknologi Informasi Adisiswanto, Alissa Ernawati; Nugraini , Dili Prelina
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.3941

Abstract

To analyze the effectiveness of village tax collection and reporting through the implementation of an information technology-based administration system. The method used is qualitative with a literature study approach within the last five years that is relevant to the digitization of village tax administration. The results of the study show that the implementation of digitization has a significant impact on improving process efficiency, data accuracy, transparency, and compliance in village tax reporting. Digitization not only speeds up the administrative process but also minimizes recording errors and strengthens the accountability of village governments. The main supporting factors for the successful implementation of this system are technical training for village officials and active community participation in understanding and using the digital system. However, the challenges faced are quite complex, particularly related to the low digital literacy of some communities and limited technological infrastructure in rural areas. The research recommendations emphasize the importance of accelerating the digitization of village tax administration, strengthening technological infrastructure, and continuously involving the community to create modern, transparent, and accountable village tax governance. These findings are expected to serve as a basis for public policy formulation and encourage innovation in village tax management in Indonesia, enabling villages to adapt to technological developments while improving the quality of public services
Co-Authors Adisiswanto, Alissa Ernawati Setyopertiwi, Retno