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Wildan Ahmil Kautsar
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Gedung FISIP Lt. 1 UIN Sunan Gunung Djati Bandung Jl. A.H. Nasution No.105, Cibiru, Kota Bandung 40614
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INDONESIA
Jurnal Perpajakan dan Keuangan Publik
Published by AP Pustaka
ISSN : -     EISSN : 29860814     DOI : https://doi.org/10.15575/jpkp
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Perpajakan dan Keuangan Publik, is a peer reviewed Journal devoted Tax and Public Finance Majors. The journal publishes articles of scientific research and community service from various Universities in Indonesia. The journal is constantly published two times a year, April and October, by Departement of Public Administration Faculty of Sosial dan Political Sciences UIN Sunan Gunung Djati Bandung. Jurnal Perpajakan dan Keuangan Publik intends to to encourage academics to publish their ideas, empirical studies, and valid research results so that they are expected to provide various solutions in dealing with issues and challenges of Taxation and Public Finance both in regional and national context. This journal covers a number of topics related to Taxation, Public Finance, Public Budgeting, Tax Policy, and other issue related to Tax and Public Finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 50 Documents
 1   2   3   4   5 
Impact of Socio-demographic Factors on the Cognitive Well-being of Children with Special Needs in Low-and Middle- Income Countries: A Case of Morocco - Descriptive and Multilevel Approaches Loudghiri, Khadija; Houmine, Mohammed
Jurnal Perpajakan dan Keuangan Publik Vol 3, No 2 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i2.41126

Abstract

Using data from the 2014 General Census of Population and Housing in Morocco as an example, this paper aims to examine the socio-demographic barriers that hinder the education and literacy of children with special needs (CWSN) in low-and middle-income countries (LMICs). A combined descriptive analysis and mixed effects logistic regression was used to analyse these data. Comparative findings from international studies on this topic on CWSN in LMICs were also used. The above data provide information on the demographic, socio-economic, cultural and environmental characteristics of a representative sample of 10% of the Moroccan population and households. Both individual and contextual information on people with special needs was collected, including educational status, literacy and socio-demographic characteristics. The rate of school exclusion for CWSN is significantly higher at 0.485 compared to 0.146 for children without special needs. In addition, 34% of CWSN aged 10-17 are not literate. The likelihood of enrolment and literacy for these children is influenced by several socio-demographic factors. Moroccan CWSN have limited access to opportunities for cognitive well-being. It is therefore crucial that policymakers prioritise the cognitive well-being of these children, which is a fundamental right rather than a privilege.
Obligation and Free Will: A Philosophical Study Gayen, Bhabesh
Jurnal Perpajakan dan Keuangan Publik Vol 3, No 2 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i2.40467

Abstract

Every person wants to keep the society healthy and for keeping the society healthy, various rules and regulations are necessary. But when the disciplinarian becomes a consumer rather than a protector, then people need freedom. They want to create a healthy society through free choice. Philosopher Jean Paul Sartre said in his existential philosophy about freedom that there are two types of being, being-in-itself and being-for-itself. Where being-in-itself is an entity that has no free choice, that cannot voluntarily change. Such as brick, wood, sand, stone etc. entities cannot change by themselves. But he admits another kind of being, which is being-for-itself or human being. By the free choice of human being can change themselves. By their free choice they can avoid immoral acts and does moral acts. One can choose what is universally good by avoiding what is universally evil. As a result of which a universally peaceful society can be developed. But the crucial question is whether people can choose freely? Have people choice anything freely? We observe that the freedom of one man in society is always limited to the tip of another man's nose. That is, people are bound by various chains as economic, social, political, religious, legal, etc. That is, he must choose within the limits. So, can people be truly free? Or can people be truly free to choose something? But in Sartre's existential philosophy, we notice that people are free by nature. That is, people always make free choices in one way or another or people must make some kind of independent choice every moment. For example, when my mother asks me to eat something, if I obey my mother and eat the food, then it is my own choice, and even if I do not take the food because I am not so hungry, it is also my free choice. That is, people make independent choices in every case or they must make independent choices. That is why he says that people are condemned to freedom. That is, people are forced to choose freely here. But the question: if people are forced to make free choices, is it real freedom? Such issues will be discussed critically in the said article. Again, an attempt will be made to assess such problems through Kant's concept of morality.
Changing Nature of Capitalism in the Era of Globalization through YouTube: A Perspective of Consumerism Nath, Dipika
Jurnal Perpajakan dan Keuangan Publik Vol 3, No 2 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i2.40930

Abstract

The contemporary concept of globalization emerged during the 1980s under the influence of leaders like Ronald Reagan and Margaret Thatcher, who promoted privatization as a pathway to globalization. This idea gained widespread popularity in the 1990s. Postmodern scholars such as Paul-Michel Foucault, Jean Baudrillard, Arjun Appadurai, and Douglas Kellner argue that globalization is a top-down process legitimizing capitalist logic, where technology plays a pivotal role in fostering "techno-capitalism." In the 21st century, digital media platforms have become instrumental in generating surplus value for capitalism through various mechanisms. YouTube, as a prominent video-sharing platform launched in 2005, has played a significant role in this process. This research critically examines the role of YouTube in promoting consumerism as a tool of capitalism, exploring its impact on modern digital economies and cultural consumption patterns.
The New Economy: Impact of Financial Digitalization on Ghana’s Public Sector Adzakor, Wisdom Kofi
Jurnal Perpajakan dan Keuangan Publik Vol 3, No 2 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i2.43788

Abstract

This study examines the impact of financial digitalization on Ghana's public sector, highlighting the evolution of digital technologies and their transformative effects on economic operations. Using a qualitative literature review methodology, the study synthesizes existing research to explore the theoretical foundations of digitalization, the implementation of financial digital services in Ghana, and their impact on the public sector. Guided by innovation diffusion theory, the study categorizes the adoption of digital financial solutions into phases: innovators, early adopters, early majority, late majority, and laggards, illustrating the gradual integration of digital innovations within the public sector. Furthermore, it delves into the broader concept of the digital economy, discussing its opportunities and challenges for African nations like Ghana. While digitalization offers significant potential for economic growth and improved public services, addressing challenges such as digital literacy, regulatory frameworks, and job market stability is critical to maximizing its benefits. The study underscores the importance of financial digitalization in driving efficiency and transformation in Ghana's public sector.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Indonesia: Perspektif Pengetahuan, Sanksi, dan Teknologi Nursabrina, Berlian Eka
Jurnal Perpajakan dan Keuangan Publik Vol 3, No 2 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i2.41528

Abstract

Kepatuhan wajib pajak merupakan elemen krusial dalam keberhasilan sistem perpajakan yang berkontribusi langsung terhadap pembangunan nasional. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepatuhan wajib pajak orang pribadi di Indonesia, dengan fokus pada aspek pengetahuan perpajakan, sanksi pajak, tingkat pendidikan, tingkat penghasilan, dan teknologi seperti e-filing. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan data yang dikumpulkan dari berbagai sumber sekunder. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan memiliki peran signifikan dalam meningkatkan kesadaran dan tanggung jawab wajib pajak, mendorong kepatuhan tanpa paksaan. Sanksi pajak yang tegas menjadi instrumen efektif untuk mencegah pelanggaran, sementara teknologi seperti e-filing mempermudah proses pelaporan dan pembayaran pajak. Selain itu, tingkat pendidikan yang lebih tinggi memengaruhi pemahaman wajib pajak terhadap kewajiban mereka, sedangkan tingkat penghasilan yang lebih tinggi meningkatkan kesadaran akan pentingnya pelaporan pajak yang benar. Optimalisasi faktor-faktor ini diharapkan dapat meningkatkan kepatuhan wajib pajak, mendukung keberlanjutan sistem perpajakan, dan mendorong kesejahteraan masyarakat secara keseluruhan.
Obligation and Free Will: A Philosophical Study Gayen, Bhabesh
Jurnal Perpajakan dan Keuangan Publik Vol. 3 No. 2 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i2.40467

Abstract

Every person wants to keep the society healthy and for keeping the society healthy, various rules and regulations are necessary. But when the disciplinarian becomes a consumer rather than a protector, then people need freedom. They want to create a healthy society through free choice. Philosopher Jean Paul Sartre said in his existential philosophy about freedom that there are two types of being, being-in-itself and being-for-itself. Where being-in-itself is an entity that has no free choice, that cannot voluntarily change. Such as brick, wood, sand, stone etc. entities cannot change by themselves. But he admits another kind of being, which is being-for-itself or human being. By the free choice of human being can change themselves. By their free choice they can avoid immoral acts and does moral acts. One can choose what is universally good by avoiding what is universally evil. As a result of which a universally peaceful society can be developed. But the crucial question is whether people can choose freely? Have people choice anything freely? We observe that the freedom of one man in society is always limited to the tip of another man's nose. That is, people are bound by various chains as economic, social, political, religious, legal, etc. That is, he must choose within the limits. So, can people be truly free? Or can people be truly free to choose something? But in Sartre's existential philosophy, we notice that people are free by nature. That is, people always make free choices in one way or another or people must make some kind of independent choice every moment. For example, when my mother asks me to eat something, if I obey my mother and eat the food, then it is my own choice, and even if I do not take the food because I am not so hungry, it is also my free choice. That is, people make independent choices in every case or they must make independent choices. That is why he says that people are condemned to freedom. That is, people are forced to choose freely here. But the question: if people are forced to make free choices, is it real freedom? Such issues will be discussed critically in the said article. Again, an attempt will be made to assess such problems through Kant's concept of morality.
Changing Nature of Capitalism in the Era of Globalization through YouTube: A Perspective of Consumerism Nath, Dipika
Jurnal Perpajakan dan Keuangan Publik Vol. 3 No. 2 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i2.40930

Abstract

The contemporary concept of globalization emerged during the 1980s under the influence of leaders like Ronald Reagan and Margaret Thatcher, who promoted privatization as a pathway to globalization. This idea gained widespread popularity in the 1990s. Postmodern scholars such as Paul-Michel Foucault, Jean Baudrillard, Arjun Appadurai, and Douglas Kellner argue that globalization is a top-down process legitimizing capitalist logic, where technology plays a pivotal role in fostering "techno-capitalism." In the 21st century, digital media platforms have become instrumental in generating surplus value for capitalism through various mechanisms. YouTube, as a prominent video-sharing platform launched in 2005, has played a significant role in this process. This research critically examines the role of YouTube in promoting consumerism as a tool of capitalism, exploring its impact on modern digital economies and cultural consumption patterns.
Impact of Socio-demographic Factors on the Cognitive Well-being of Children with Special Needs in Low-and Middle- Income Countries: A Case of Morocco - Descriptive and Multilevel Approaches Loudghiri, Khadija; Houmine, Mohammed
Jurnal Perpajakan dan Keuangan Publik Vol. 3 No. 2 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i2.41126

Abstract

Using data from the 2014 General Census of Population and Housing in Morocco as an example, this paper aims to examine the socio-demographic barriers that hinder the education and literacy of children with special needs (CWSN) in low-and middle-income countries (LMICs). A combined descriptive analysis and mixed effects logistic regression was used to analyse these data. Comparative findings from international studies on this topic on CWSN in LMICs were also used. The above data provide information on the demographic, socio-economic, cultural and environmental characteristics of a representative sample of 10% of the Moroccan population and households. Both individual and contextual information on people with special needs was collected, including educational status, literacy and socio-demographic characteristics. The rate of school exclusion for CWSN is significantly higher at 0.485 compared to 0.146 for children without special needs. In addition, 34% of CWSN aged 10-17 are not literate. The likelihood of enrolment and literacy for these children is influenced by several socio-demographic factors. Moroccan CWSN have limited access to opportunities for cognitive well-being. It is therefore crucial that policymakers prioritise the cognitive well-being of these children, which is a fundamental right rather than a privilege.
Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi di Indonesia: Perspektif Pengetahuan, Sanksi, dan Teknologi Nursabrina, Berlian Eka
Jurnal Perpajakan dan Keuangan Publik Vol. 3 No. 2 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i2.41528

Abstract

Kepatuhan wajib pajak merupakan elemen krusial dalam keberhasilan sistem perpajakan yang berkontribusi langsung terhadap pembangunan nasional. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi kepatuhan wajib pajak orang pribadi di Indonesia, dengan fokus pada aspek pengetahuan perpajakan, sanksi pajak, tingkat pendidikan, tingkat penghasilan, dan teknologi seperti e-filing. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan data yang dikumpulkan dari berbagai sumber sekunder. Hasil penelitian menunjukkan bahwa pengetahuan perpajakan memiliki peran signifikan dalam meningkatkan kesadaran dan tanggung jawab wajib pajak, mendorong kepatuhan tanpa paksaan. Sanksi pajak yang tegas menjadi instrumen efektif untuk mencegah pelanggaran, sementara teknologi seperti e-filing mempermudah proses pelaporan dan pembayaran pajak. Selain itu, tingkat pendidikan yang lebih tinggi memengaruhi pemahaman wajib pajak terhadap kewajiban mereka, sedangkan tingkat penghasilan yang lebih tinggi meningkatkan kesadaran akan pentingnya pelaporan pajak yang benar. Optimalisasi faktor-faktor ini diharapkan dapat meningkatkan kepatuhan wajib pajak, mendukung keberlanjutan sistem perpajakan, dan mendorong kesejahteraan masyarakat secara keseluruhan.
The New Economy: Impact of Financial Digitalization on Ghana’s Public Sector Adzakor, Wisdom Kofi
Jurnal Perpajakan dan Keuangan Publik Vol. 3 No. 2 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i2.43788

Abstract

This study examines the impact of financial digitalization on Ghana's public sector, highlighting the evolution of digital technologies and their transformative effects on economic operations. Using a qualitative literature review methodology, the study synthesizes existing research to explore the theoretical foundations of digitalization, the implementation of financial digital services in Ghana, and their impact on the public sector. Guided by innovation diffusion theory, the study categorizes the adoption of digital financial solutions into phases: innovators, early adopters, early majority, late majority, and laggards, illustrating the gradual integration of digital innovations within the public sector. Furthermore, it delves into the broader concept of the digital economy, discussing its opportunities and challenges for African nations like Ghana. While digitalization offers significant potential for economic growth and improved public services, addressing challenges such as digital literacy, regulatory frameworks, and job market stability is critical to maximizing its benefits. The study underscores the importance of financial digitalization in driving efficiency and transformation in Ghana's public sector.

Page 3 of 5 | Total Record : 50

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