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Tractare: Jurnal Ekonomi-Manajemen
Published by Sekolah Tinggi Ilmu Ekonomi Bentara Persada
ISSN : 23018445     EISSN : 28294912     DOI : 10.62820/trt
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Tractare: Jurnal Ekonomi-Manajemen is a peer-reviewed journal. Tractare: Jurnal Ekonomi-Manajemen invites academics and researchers who do original research in the fields of economics and management, including but not limited to: Economics Monetary Economics, Finance, and Banking International Economics Public Economics Economic Development Regional Economy Management Science Marketing Financial Management Human Resource Management International Business Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 74 Documents
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The Influence of Taxpayer Awareness, Taxpayer Compliance and Tax Inspection on Income Tax Revenue at KP2KP Manna Hidayah, Nenden Restu; Nopentri, Elvemas
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i1.170

Abstract

The state's main income comes from tax revenues, which are used to finance various community needs and state progress. Tax revenue receipt is influenced by taxpayer awareness, taxpayer satisfaction, and tax audits. Does taxpayer awareness have a positive effect on income tax revenue, taxpayer awareness has a positive effect on income tax revenue, and tax audits have a positive effect on income tax revenue. This type of research is called quantitative explanatory research because the aim of this research is to test hypotheses to explain the causal relationship between variables. This study will be carried out using a quantitative approach. The total number of samples used was 45, because the population was only 45. An important step in research is data analysis. It is impossible to enter the discussion stage and make conclusions about the research results without analyzing the data from this research.
Strategis to Avoid Tax Penalties and Common Errorsin VAT and Income Tax Reporting Tarigan , Heskyel Pranata; Mw, Rahmat Nurwahid
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i1.171

Abstract

Tax compliance is a critical responsibilitu for individuals and busisnesses. Howener, errors in reporting Value-Added Tax (VAT) and Income Tax (PPh) can lead to penalties that negatively impact financial stability. This article outlines strategies to avoid such penalties, including understanding tax obligations, using tax software, meeting deadlines, and avoiding common mistakes such as incorrect calculations or incomplete reporting. It also highlights the importance of consulting tax professionals, maintaining proper documentation, and utilizing available tax incentives. By implementing these strategies, tax reporting can be more accurate, risks can be minimized, and financial management optimized.
Latest Trends And Analysis Comprehensive Tax System Reform in Indonesia Susena, Karona Cahya; Prasetya, Muhammad Roky
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62820/trt.v8i1.172

Abstract

The Indonesian tax system has undergone significant transformation in recent years. This study aims to analyze the latest trends and reform directions being carried out in the national tax system. Through a systematic review of 10 recent journals, this article presents a comprehensive overview of the various reform initiatives and efforts currently being implemented. The key findings indicate that the reform of the Indonesian tax system is aimed at simplifying the rate structure, increasing taxpayer compliance, modernizing technology-based tax administration, and harmonizing fiscal and monetary policies. Comparative analysis also reveals challenges faced, such as resistance to change and limited institutional capacity. This article makes an important contribution to a better understanding of the current direction and dynamics of tax system reform in Indonesia. The findings and recommendations presented can provide valuable input for policymakers, tax practitioners, and academics.
The Role of Customs in Internasional Trade and National Economic Protection Hidayah , Nenden Restu; Alamsyah, Alif Novliyan
Tractare: Jurnal Ekonomi-Manajemen Vol 8 No 1 (2025): TRACTARE : Jurnal Ekonomi dan Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Bentara Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Customs plays a vital role in facilitating internasional trade while protecting national economic interests. This article explores the multifaceted functions of cutoms, including streamlining export-import processes, safeguarding domestic industries, and ensuring national security. As a trade facilitator, customs simplifies procedures, supports small and medium enterprises (SMEs), and implements digital solutions like the National Single Window. To protect local industries, customs enforces anti-dumping measures, import tariffs, and controls on hezardous goods. Additionally, customs secures borders from smuggling, counterfeit products, and unsafe imports. As a source of state revenue, customs collects duties and excise taxes to support national development. Customs also enforces internasional trade agreements and promotes sustainable trade agreements and promotes sustainable trade through green initiatives. This dual role highlights customs strategic importance in balancing global economic integration with national interests.

Page 8 of 8 | Total Record : 74

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