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All Journal JMM (Jurnal Masyarakat Mandiri) EKUITAS (Jurnal Ekonomi dan Keuangan) JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Ilomata International Journal of Tax and Accounting EMBISS: Jurnal Ekonomi, Manajemen, Bisnis, Sosial International Journal of Trends in Accounting Research Jurnal Pajak Vokasi (JUPASI) International Journal of Trends in Accounting Research

Kumala, Ratih

Fakultas Ilmu Administrasi Publik, Institut Ilmu Sosial Dan Manajemen STIAMI

Author-ID : 1038325

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 14 Documents Claim Missing Document

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Finance Technology Innovation in the Finance Sector: The Role of E-money on Increasing Tax Revenue Raden Kusyeni; Pandoyo Pandoyo; Ratih Kumala; Mochamad Sofyan
Ilomata International Journal of Tax and Accounting Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

The expanding versatility of people in general in monetary exercises wants to make monetary exchanges simpler, more compelling and effective yet at the same time protected in exchanges. The mechanical advancement that is the subject of the most recent review in Indonesia is Financial Technology (FinTech). The adjustment of the type of cash, both paper cash and coins started to be supplanted with electronic cash or ordinarily alluded to as E-cash. E-cash right now circling in Indonesia as OVO Cash, Shopee Pay, Gopay, Brizzi, Paytren, isaku, Dana, Linkaja, Flazz and others, is a type of money innovation to complete monetary exchange exercises, with the presence of E-cash. This cash is relied upon to help people in general in getting to monetary items and work with monetary exchanges and duty installment exchanges. Progresses in monetary innovation can make it more straightforward for citizens to make charge installments. The exploration technique utilized is unmistakable subjective strategy with writing survey. The motivation behind this exploration is to help the local area in making charge installments simpler and it is trusted that this electronic installment can expand charge income.

Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) Panji Harapan Agung; Endro Andayani; Ratih Kumala
Ilomata International Journal of Tax and Accounting Vol 3 No 2 (2022): April 2022
Publisher : Yayasan Ilomata

This study aims to analyze the application of Value Added Tax collection policies on Trading transactions through Electronic Systems at the Corporate and Foreign Tax Service Office. This research is a qualitative descriptive study with data collection techniques through interviews, observations and using written documents. The results showed that the implementation of the VAT collection policy on PMSE, VAT receipts decreased in 2019 due to covid, the number of additional PMSE VAT taxpayers tended to decrease every semester, PSME VAT receipts tended to increase every semester, in terms of the level of effectiveness in 2020, respectively. less effective but in the 2021 period, very effective per semester, the application of the regulations has several weaknesses, namely related to the affirmation of sanctions against collectors who are negligent in carrying out their tax obligations and activities to explore potential Business Actors who are ready to be appointed as PMSE VAT collectors. In addition, public awareness about taxation is still very low, there are still many users who use the service for free and also the prevalence of piracy, this has more or less affected the number of transactions that can be subject to Value Added Tax.

Evaluation of the Utilization of Tax Incentive Policies during the Covid-19 Pandemic in the Framework of National Economic Recovery Ratih Kumala; Ibrahim Abu Bakar
Ilomata International Journal of Tax and Accounting Vol 3 No 1 (2022): January 2022
Publisher : Yayasan Ilomata

Until now, Indonesia still faces Covid-19 and is still in the process of economic recovery. However, the Directorate General of Taxes (DGT) was able to achieve the target of 100% tax revenue according to the target mandated in the 2021 State Budget even before the close of the year. At the end of 2021 tax incentives that have been utilized in the framework of the National Economic Recovery Program have reached IDR 63.16 trillion (100.5%) from the ceiling of IDR 62.83 trillion. This achievement is thanks to the contributions of all Taxpayers who continue to be committed to paying taxes. On this achievement, the government continues to show improvement efforts that must be maintained momentum, in order to continue to the 2022 state budget. The purpose of this study is to find out and analyze the evaluation of the utilization of tax incentive policies during the covid-19 pandemic in the framework of national economic recovery. This research uses descriptive qualitative methods through literature studies. In the evaluation of the utilization of tax incentive policies during the Covid-19 pandemic, it was explained that this tax revenue is one of the many state revenues that participate in supporting the nation and the country.

Co-Authors Agus Subagiyo Agus Subagyo Ahmad Junaidi Aldino Aldino Andayani, Endro ARFAN IKHSAN Dwikora Harjo Ening Budi Herwati Habsul Nurhadi Ibrahim Abu Bakar Islah, Khikmatul Kusyeni, RD Mainita Hidayati Mainita Hidayati Mochamad Sofyan Nur Sari Pandoyo Pandoyo Panji Harapan Agung Pebriana Arimbhi Putri Kemala Dewi Lubis Raden Kusyeni Ridwal Ridwal Ridwal Ridwal Surezna Rawi Syahrijal Hidayat Tiolina Evi Wiwi Diana Safitri Wuwuh Andayani Zainal Arifin Yurdani

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