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FAKTOR SOSIAL DAN BUDAYA YANG MEMPENGARUHI KEPATUHAN PAJAK DI KALANGAN PENGUSAHA UMKM Fabian; Imahda Khoiri Furqon
Jurnal UMKM, Manajemen dan Akuntansi Vol. 2 No. 2: Februari 2026
Publisher : Universitas Battuta

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Pajak merupakan sumber pendapatan utama negara yang sangat penting dalam mendukung pembangunan nasional. UMKM sebagai sektor strategis dalam perekonomian Indonesia memberikan kontribusi signifikan terhadap Produk Domestik Bruto dan menyerap sebagian besar tenaga kerja. Namun, tingkat kepatuhan pajak di kalangan pengusaha UMKM masih tergolong rendah akibat berbagai kendala administratif, sosial, dan budaya. Penelitian ini bertujuan mengidentifikasi dan menganalisis faktor sosial dan budaya yang memengaruhi kepatuhan pajak di kalangan pengusaha UMKM. Metode yang digunakan adalah pendekatan kualitatif dengan studi pustaka, observasi partisipatif, dan dokumentasi, serta analisis data secara deskriptif. Hasil penelitian menunjukkan bahwa norma sosial, tekanan komunitas, nilai budaya, dan sikap terhadap pemerintah sangat berperan dalam menentukan perilaku kepatuhan pajak pengusaha UMKM. Interaksi antara faktor sosial dan budaya membentuk sikap dan keputusan pengusaha dalam memenuhi kewajiban perpajakan. Edukasi dan sosialisasi yang memperhatikan konteks sosial budaya mampu meningkatkan pemahaman, kepercayaan, dan kesadaran pajak. Oleh karena itu, pendekatan kebijakan perpajakan yang holistik dan adaptif terhadap nilai sosial budaya masyarakat sangat diperlukan untuk meningkatkan kepatuhan pajak dan kontribusi UMKM dalam pembangunan nasional.

Alih Fungsi Lahan dan Dampaknya pada Perubahan Kehidupan Masyarakat Sekitar (Studi Kasus: Alih Fungsi Lahan pada PT Hardases Abadi Indonesia (HAI) di Desa Wangandowo, Kecamatan Bojong, Kabupaten Pelalongan) Rahmi Nurmulia; Imahda Khoiri Furqon
Glossary : Jurnal Ekonomi Syariah Vol. 3 No. 2 (2025)
Publisher : Sekolah Tinggi Ilmu Syariah (STIS) Ummul Ayman Pidie Jaya, Ace

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52029/gose.v3i2.386

This research discusses the land conversion carried out by PT Hardases Abadi Indonesia (HAI) in Wangandowo Village, Bojong District, Pekalongan Regency, and its impact on the lives of the surrounding community. Land that was originally in the form of hills and forests was converted into an industrial area for the construction of a shoe factory with a building area of 184,638 square meters. This land conversion has a positive economic impact in the form of local labor absorption and increased community welfare. However, the land use change also caused serious environmental impacts, such as the loss of water catchment areas and the occurrence of flash floods due to the collapse of the factory's embung in March 2024 which damaged residential areas and caused casualties. The research used a qualitative approach with interviews, observation and documentation to explore the socio-economic and environmental impacts. The results emphasized the need for strict environmental management and sustainable spatial planning so that industrial development can run in balance with environmental sustainability and community welfare.

EXPLORING UNIVERSITY STUDENTS' PERCEPTIONS OF INDONESIA'S 12% VALUE ADDED TAX INCREASE: THE INFLUENCE OF ECONOMIC LITERACY AND INFORMATION EXPOSURE: Kenaikan ppn 12% Rifansyah Bayu Pratama; Imahda Khoiri Furqon
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1263

Value Added Tax (VAT) is one of Indonesia's primary sources of government revenue and plays a significant role in supporting fiscal sustainability. The increase in the VAT rate from 11% to 12% has generated diverse public responses, particularly among young adults, yet limited empirical research has examined university students' perceptions of this policy. This study aims to investigate the perceptions of students at K.H. Abdurrahman Wahid State Islamic University Pekalongan regarding the implementation of the 12% VAT increase. A quantitative survey approach was employed using a structured online questionnaire administered to students of the Islamic Economics Study Program through purposive sampling. The collected data were analyzed using descriptive statistical techniques, including frequency distributions and percentage analysis, to identify patterns in students' awareness, perceptions, and responses to the policy. The findings reveal that although most students are aware of the VAT increase, their understanding of its fiscal objectives and economic implications remains limited. Social media serves as the primary source of policy information, while higher education institutions play a relatively minor role in promoting economic literacy. Students also reported varying perceptions regarding the policy's impact on personal expenditures and its fairness, with these differences influenced by socioeconomic conditions and financial circumstances. Furthermore, respondents emphasized the need for more effective government communication and complementary support measures, such as scholarship programs, to mitigate the policy's impact on vulnerable groups. The study contributes to the literature on public perceptions of fiscal policy and provides practical insights for policymakers and educational institutions to enhance economic literacy and improve public acceptance of taxation reforms.

EXPLORING UNIVERSITY STUDENTS' PERCEPTIONS OF INDONESIA'S 12% VALUE ADDED TAX INCREASE: THE INFLUENCE OF ECONOMIC LITERACY AND INFORMATION EXPOSURE: Kenaikan ppn 12% Rifansyah Bayu Pratama; Imahda Khoiri Furqon
Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung Vol. 4 No. 2 (2024)
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/jamanta_unita.v4i2.1263

Value Added Tax (VAT) is one of Indonesia's primary sources of government revenue and plays a significant role in supporting fiscal sustainability. The increase in the VAT rate from 11% to 12% has generated diverse public responses, particularly among young adults, yet limited empirical research has examined university students' perceptions of this policy. This study aims to investigate the perceptions of students at K.H. Abdurrahman Wahid State Islamic University Pekalongan regarding the implementation of the 12% VAT increase. A quantitative survey approach was employed using a structured online questionnaire administered to students of the Islamic Economics Study Program through purposive sampling. The collected data were analyzed using descriptive statistical techniques, including frequency distributions and percentage analysis, to identify patterns in students' awareness, perceptions, and responses to the policy. The findings reveal that although most students are aware of the VAT increase, their understanding of its fiscal objectives and economic implications remains limited. Social media serves as the primary source of policy information, while higher education institutions play a relatively minor role in promoting economic literacy. Students also reported varying perceptions regarding the policy's impact on personal expenditures and its fairness, with these differences influenced by socioeconomic conditions and financial circumstances. Furthermore, respondents emphasized the need for more effective government communication and complementary support measures, such as scholarship programs, to mitigate the policy's impact on vulnerable groups. The study contributes to the literature on public perceptions of fiscal policy and provides practical insights for policymakers and educational institutions to enhance economic literacy and improve public acceptance of taxation reforms.

Dampak Kenaikan Tarif PPN 12% terhadap UMKM di Indonesia pada Era Transformasi Pajak Digital 2025 Septiyani Wulandari; Imahda Khoiri Furqon
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 2 (2025): December
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i2.15325

This study aims to analyze the impact of the increase in Value Added Tax (VAT) rate to 12% on Micro, Small, and Medium Enterprises (MSMEs) in Indonesia during the 2025 digital tax transformation era. This policy, as regulated in Law Number 7 of 2021 on Tax Regulation Harmonization, boosts state revenue but burdens MSMEs contributing 61% to national GDP. The research method employs library research with a descriptive analytical approach, examining literature, regulations, and recent reports from the last five years to identify fiscal risks and digital adaptation. The results indicate economic impacts such as a 15% rise in production costs, revenue decline due to inflation, and disparities between small and large MSMEs. Administrative challenges arise from integrating Coretax and e-invoicing systems, demanding low digital literacy among MSMEs. Adaptation strategies include utilizing digital platforms for efficient reporting, while policy recommendations encompass technology subsidies, mass education, and tax incentives for compliant MSMEs. The novelty of this research lies in an integrative model combining tax burden theory with technology acceptance model in the 2025 digital context, filling gaps in previous studies that lack focus on real-time tax transformation. The contributions provide practical insights for the Directorate General of Taxes in developing mitigation programs, as well as a theoretical model for taxation studies in developing countries, thereby supporting MSMEs' sustainability as the backbone of inclusive economy amid global fiscal turbulence.

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