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Novianita Rulandari
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Sinergi International Journal of Accounting and Taxation
Published by YAYASAN SINERGI KAWULA MUDA
ISSN : -     EISSN : 29881587     DOI : 10.61194/ijat
Core Subject : Economy,
Economics, Econometrics & Finance
Sinergi International Journal of Accounting and Taxation with ISSN Number 2988-1587 (Online) published by Yayasan Sinergi Kawula Muda, published original scholarly papers across the whole spectrum of accounting and taxation. The journal attempts to assist in the understanding of the present and potential ability of accounting to aid in the recording and interpretation of international economic transactions and taxation practices.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2024): May 2024" : 5 Documents clear
Influence of Inflation and Tax on Business Development in the Brother Store Dili, Timor-Leste Silva, Jose da; Daci, Romeu Marques; Silva, Alegandria Da
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i2.240

Abstract

This study aims to analyze the effect of inflation and taxes on business development at Brother Store Dili, Timor-Leste. This research was conducted at Maun Alin Dili, Timor-Leste with the topic Influence and Taxes on Business Development at Brother Store Dili, Timor-Leste. The reason for taking this topic is that the researcher sees the existing problems, these problems are Inflation and Taxes on Business Development. This study used quantitative methods and used data analysis techniques, namely multiple linear regression with the formula Y = a + b1x1 + b2x2 + e. The results of the Hypothesis Test T (H1) Inflation (X1) on Business Development (Y) from the SPSS output show, for the table above it can be seen that the value of the independent variable Inflation (X1) with a level of - With a confidence level of 95%. Based on the above findings it can be concluded that: Thitung <= Table, then Ho or null hypothesis is accepted and Ha (alternative technique) is not accepted, meaning that there is no influence and significant relationship between Inflation (X1) on Business Development Hypothesis Test Results (Y).T (H2) Tax (X2) on Business Development (Y) from the results of the SPSS output, for the table above it can be seen that the Thitung value of the independent variable Tax (X2) is 6.964> and the Table value is 1.694. Thitung> Table with a significance level of 0.000 or 0.0% lower than the error rate of 0.05 or 5%. With a confidence level of 95%
Analysis of the Import and Export to Measure Revenue Customs Authority (AA) Customs in Dili, Timor-Leste Maia, Fonseca De Jesus; Nunes, Esperança Da Costa
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i2.241

Abstract

The research was conducted at the Customs Authority. The objective of this research is to see about the analysis of imports and exports to measure tax revenue from the period 2019-2022. In this research, the contribution of import and export taxes to tax revenues is used. The results of the research identified that the analysis of the tax contribution of the Import Tax Contribution of Rice and Coffee 2019-2020. In this research, the type of research used is quantitative research which is a type of research based on numbers, starting from data collection, interpretation of data and looking at the results. Starting from the results of calculation and discussion of the contribution of import tax of rice and coffee to the country's income. The contribution of the mortgage rate in the four years from 2019 to 2022 received financial fluctuations. The average financial value of the tax contribution amounts to 5.81%. In 2019, financial value was 4.49% because taxpayers tax contribution with minimum because they get low profit, in 2020 financial value with 11.67% taxpayers contribute maximum tax, in 2021 financial value with 4.32 %, and in 2022 the financial value decreased by 1.10% because taxpayers receive profits according to the taxpayer's income so the tax contribution is low, taxpayers contribute taxes according to their profits.
Financial Literacy Level of Business Actors in Pasar Tilil, Bandung City Sabila, Silsi; Setiawan , Hayun; Yuniarsih, Yuyun
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i2.246

Abstract

Financial inclusion has become a critical issue in the economic development of a country. It encompasses access to, usage of, and understanding of financial products and services available within society. Researchers conducted a pre-survey at Tilil Market in Bandung City and found a phenomenon of low financial literacy among business players. This study aims to analyze the percentage of financial literacy among business players in Tilil Market, Bandung City. This research adopts a descriptive quantitative approach using survey methods and data collection through questionnaires. Data analysis employs descriptive statistical analysis with validity tests to assess questionnaire validity and reliability tests to gauge reliability. SPSS version 23 software aids in data analysis. Based on the findings, the average scores for each dimension of financial literacy among business players in Tilil Market, Bandung City are as follows: basic knowledge of personal finance (41.96%), understanding of savings and loans (54.94%), comprehension of insurance (55.17%), and understanding of investments (17.24%). The final results of descriptive statistical analysis on financial literacy levels among business players in Tilil Market, Bandung City indicate an overall percentage of 39.41%, with the majority falling into the category of low financial literacy
Credit Allocation and Credit Interest Affect Small Business income. in the Non-Governmental Organization KIF (Kaebauk Investimentu Finansas) Dili, Timor-Leste Amaral, Adolmando S. Amaral; Costa, Francisco da; Viegas, Fortunata Ximenes
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i2.255

Abstract

This study aims to determine the effect of credit allocation and credit interest on small business income in Dili, Timor-Leste. The type of research used in this scientific work is a type of survey conducted by the KIF Organization Agent on credit customers before and after receiving credit, while the population is used as the number of customers and the sample used is 55 credit customers to represent credit survey data in Dili City. The method of using samples in this study is probability sampling, namely sampling quotations (Census). The analysis material used in this scientific work is multiple linear regression. The results of this study are interpreted as changes in poverty levels and levels of difficulty, so from 55 respondents, namely changes from poor to non-poor. The results of this study indicate that: (1) The SPSS output score shows the T value of the credit allocation variable (X1) of 2.696 with a significance level of 0.000 below 5%, the T value of 2.696> 2.006, the t table confidence level is 95% and the standard error is 5%, with the alternative hypothesis (Ha) being accepted. The results of the analysis between the level of credit allocation (X1) and credit interest (X2) are valid or adequate as a measure of small business income (Y). The results of the statistical test show that there is a difference in income before and after receiving credit for positive credit customers. These results also indicate a positive and significant correlation and influence simultaneously between the credit allocation and credit interest variables on small business income.
Navigating Carbon Pricing: The Economic and Strategic Implications for Industrial Enterprises Gangodawilage, Damith
Sinergi International Journal of Accounting and Taxation Vol. 2 No. 2 (2024): May 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijat.v2i2.489

Abstract

Carbon taxation has emerged as a crucial policy tool for reducing industrial carbon emissions and promoting sustainability. This study examines the financial and strategic implications of carbon taxes on industrial firms, particularly in Indonesia, where the policy is gaining traction. Using a qualitative case study approach, data were collected through in-depth interviews with 12 key stakeholders, including corporate tax officers, policymakers, business owners, and representatives from small and medium enterprises (SMEs). The findings reveal that carbon taxes impose additional financial burdens on industries heavily reliant on fossil fuels, compelling firms to adopt adaptive strategies such as energy efficiency measures, investment in green technology, and participation in carbon credit markets. However, SMEs face greater challenges due to financial constraints and limited access to regulatory information. Furthermore, the study emphasizes the importance of regulatory stability, government incentives, and industry-specific support mechanisms in facilitating a smoother transition towards sustainable business practices. The results contribute to the growing discourse on environmental taxation by providing empirical evidence on corporate adaptation strategies and financial planning under carbon pricing schemes. These insights offer valuable implications for policymakers in designing effective tax policies that balance economic growth with environmental sustainability. Future research should examine the long-term impact of carbon taxation on industrial competitiveness and explore the role of digital innovations, such as blockchain-based carbon tracking, in enhancing tax compliance and corporate sustainability initiatives.

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