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All Journal Jurnal Keuangan dan Perbankan Juara: Jurnal Riset Akuntansi Ilmiah Manajemen Bisnis Akuntansi Krida Wacana Jurnal Penelitian Teori & Terapan Akuntansi (PETA) JRB-Jurnal Riset Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmiah Manajemen Kesatuan International Journal of Community Service Jurnal Akuntansi
Diana Frederica
Universitas Kristen Krida Wacana
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Journal : Jurnal Penelitian Teori

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Kepatuhan Wajib Pajak Usaha Mikro Kecil Menengah Di Jakarta Pada Awal Masa Pandemi Covid Chrisnawati Novelia; Diana Frederica; Deni Iskandar
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 2 (2021): Juli 2021
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v6i2.486

Abstract

The purpose of this study is to analyze taxpayer compliance on the implementation of PP. 23 of 2018 at the start of the covid pandemic. This type of research is descriptive qualitative research with a sample size of 20 MSME actors with a turnover of not more than Rp. 4.8 billion in one tax year. The results of the analysis conclude that MSME actors are greatly helped by the reduction in tax rates because they are in accordance with the scale of the UMKM. However, there are still MSMEs that have not fulfilled their tax obligations even though the tax rate has been lowered to 0.5% due to the decline in turnover due to the pandemic, which disrupts the cash flow of MSMEs. There are several inputs as an implication of this research, namely the need for tax socialization to MSME actors and training on the use of taxation applications so that it is better understood and tax relief.
KEPATUHAN PERPAJAKAN DARI PELAKU E-COMMERCE Febriani Cristina Susianti Magdalena; Diana Frederica
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 6 No. 1 (2021): Januari 2021
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51289/peta.v6i1.471

Abstract

Penelitian ini bertujuan untuk menguji kepatuhan pelaku e-commerce dalam melaksanakan kewajiban perpajakannya saat sebelum dan setelah adanya ketentuan pajak khusus yang mengatur mengenai industri e-commerce. Penelitian ini dilakukan dengan eksperimen kepada 25 orang mahasiswa akuntansi di Universitas Kristen Krida Wacana, dengan menggunakan uji Wilcoxon, penelitian ini menunjukkan bahwa terdapat perbedaan yang signifikan pada kepatuhan wajib pajak pelaku e-commerce dalam membayar pajak setelah adanya ketentuan pajak khusus untuk industri e-commerce dibandingkan sebelum diberlakukannya ketentuan tersebut. Kepatuhan pelaku e-commerce akan semakin meningkat saat sudah ada kejelasan mengenai ketentuan pajak khusus industri e-commerce ini. Penelitian ini diharapkan dapat menjadi informasi bagi pemerintah, pelaku e-commerce dan akademisi mengenai pentingnya kebijakan perpajakan yang jelas untuk meningkatkan kepatuhan wajib pajak.
Co-Authors ., Marsella Adirinekso, Gidion Agus Munandar Anggie Novita Caroline Anatasia Chrisnawati Novelia Colline, Fredella Deni Iskandar Deni Iskandar Deni Iskandar Denny Iskandar Tjandrawan Eka Desy Purnama Eka Desy Purnama Eva Oktavini Febriani Cristina Susianti Magdalena Febriani CS Magdalena Fredella Colline Gatot Gunarso Hartoni Hartoni Hilaria Devilina Cici Malem Ukur Tarigan Marsella . Oktavia . Rudolf Lumban Tobing Subagyo Subagyo Tampubolon, Lambok D.R. Tarigan, Malem Ukur Villery Cristina Wahyu Prasetyo Wahyu Prasetyo YB Andre Marvianta Yvonne Augustine