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All Journal PROFIT : Jurnal Administrasi Bisnis Jurnal Akuntansi Aktual Journal Publicuho E-Amal: Jurnal Pengabdian Kepada Masyarakat
Dewi Noor Fatikhah Rokhimakhumullah
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Social Sciences

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Peran penggunaan teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan perpajakan pada digital business Safarudin Hisyam Tualeka; Dewi Noor Fatikhah Rokhimakhumullah; Devi Nur Cahaya Ningsih
Jurnal Akuntansi Aktual VOLUME 8, NOMOR 2, JULI 2021
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v8i22021p097

Abstract

AbstractThis study aims to examine the role of information technology on financial administrative order and tax compliance. We collected data through a survey on 136 digital business or startups owners/financial managers in Malang. The results show that the use of information technology has a positive effect on financial administration order; financial administration order has a positive effect on tax compliance; and the use of information technology has a positive effect on tax compliance mediated by the financial administration order. This research contributes to the knowledge by determining the relationship between the use of information technology and financial administration order as well as tax compliance to increase tax revenue in Indonesia. The digital businesses or startups use technology to maintain businesses’ financial administration order and hence, make easier calculation of taxable amounts. This research implies that the easiness of taxes payment through the online tax administration is expected to improve startup’s tax compliance from the financial administration orderliness in fulfilling the tax obligations.AbstrakPenelitian ini bertujuan untuk menguji pengaruh peran teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan perpajakan. Data dikumpulkan dengan menggunakan metode survei terhadap 136 manajer keuangan dan direktur/pemilik digital business atau startup di Kota Malang. Hasil penelitian menunjukkan bahwa penggunaan teknologi informasi berpengaruh positif terhadap ketertiban administrasi keuangan; ketertiban administrasi keuangan berpengaruh positif terhadap kepatuhan perpajakan; dan penggunaan teknologi informasi berpengaruh positif terhadap kepatuhan perpajakan dengan dipengaruhi oleh ketertiban administrasi keuangan. Kontribusi dari penelitian ini adalah untuk mengetahui keterkaitan antara peran penggunaan teknologi informasi terhadap ketertiban administrasi keuangan dan kepatuhan pajak, sehingga diharapkan dapat meningkatkan penerimaan pajak di Indonesia. Sektor bisnis digital atau startup berhubungan dengan penggunaan teknologi dalam pengelolaan ketertiban administrasi keuangan sehingga akan mempermudah perhitungan jumlah pajak terutang. Penelitian ini berimplikasi pada kemudahan pembayaran pajak secara online yang diharapkan dapat meningkatkan kepatuhan perpajakan startup disertai dengan ketertiban administrasi keuangan dalam memenuhi kewajiban perpajakan.
KAJIAN EFEKTIVITAS PEMANFAATAN INSENTIF PAJAK OLEH USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DI MASA PANDEMI COVID-19 Dewi Noor Fatikhah Rokhimakhumullah
Journal Publicuho Vol 4, No 3 (2021): August - October
Publisher : Universitas Halu Oleo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/jpu.v4i3.19381

Abstract

The COVID-19 pandemic has had a high impact on the business and economy sector in Indonesia. To respond to this, the government has issued various policies, especially for MSMEs. Tax incentives for MSMEs issued by the government can be utilized by taxpayers until June 2021. This research aims to see the effectiveness of the use of tax incentives by mapping the factors that affect MSME taxpayer compliance and the determinants of MSME business success during the crisis due to the pandemic. This study uses a literature study approach with a descriptive qualitative method. The effectiveness of the use of tax incentives during this pandemic can show the level of compliance of MSME taxpayers and affect the sustainability of MSME businesses. Taxpayer compliance with the use of incentives is seen from the socialization of taxation, tax rates, understanding of taxation, and the perception of tax convenience provided by the government in the context of handling the impact of the pandemic, which shows that the response of MSMEs is very good in the first quarter of 2021. It is also seen from the perspective of MSME business continuity. The financial impact caused by this pandemic has caused MSMEs to be unable to carry out their tax obligations so that these tax incentives can provide relief and convenience for them MSME actors to carry out their tax obligations.
PENGARUH MINAT PRAKTIKUM AKUNTANSI TERHADAP PENERAPAN PEMBUATAN LAPORAN KEUANGAN DENGAN PEMAHAMAN AKUNTANSI SEBAGAI VARIABEL MODERASI Zahroh ZA; Nur Imamah; Dewi Noor Fatikhah Rokhimakhumullah
Profit: Jurnal Adminsitrasi Bisnis Vol. 16 No. 1 (2022): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.643 KB) | DOI: 10.21776/ub.profit.2022.-16.01.7

Abstract

Penelitian ini bertujuan menguji pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan dengan pemahaman akuntansi sebagai variabel moderasi. Pada metodologi penelitian, variabel eksogen yang digunakan dalam penelitian ini adalah minat praktikum, variabel endogen adalah penerapan pembuatan laporan keuangan, sedangkan pemahaman akuntansi adalah variabel moderasi. Jumlah sampel penelitian ini adalah sebanyak 110 responden. Teknik pengolahan data penelitian menggunakan pendekatan Pertial Least Square-Structural Equation Modeling (PLS-SEM) dengan efek moderasi dan pengujian model empiris menggunakan software WarpPLS dengan menggunakan outer model. Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan, pemahaman akuntansi mempunyai pengaruh yang signifikan terhadap penerapan pembuatan laporan keuangan, dan pemahaman akuntansi tidak memoderasi pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan. Hasil ini menunjukkan bahwa pemahaman akuntansi tidak dapat memperkuat atau memperlemah pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan.   
PELATIHAN DAN PENDAMPINGAN PENGELOLAAN BUMDES BERKELANJUTAN UNTUK AKSELERASI BUMDES MANDIRI Muhammad Faisal Riza; Irfan Kharisma Putra; Dewi Noor Fatikhah Rokhimakhumullah; Fiaz Muthia Firlianna
E-Amal: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1: Januari 2022
Publisher : LP2M STP Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47492/eamal.v2i1.1196

Abstract

the community service program is packaged in the form of a Sustainable BUMDes Training and Assistance package for the Acceleration of Independent BUMDes. The training and mentoring are carried out starting from the business management aspect of BUMDes, Human Resources (HR) management which of course acts as the direct manager of BUMDes, and financial aspects including taxation. The purpose of this activity is to help improve the governance of BUMDes, together with the village government, the community, and the private sector; through training and mentoring efforts to explore the natural potential and the potential of human resources owned. The method used is divided into three stages, namely 1) analyzing the mapping of the problems faced by BUMDes in Ampeldento Village, 2) conducting socialization about the steps for establishing BUMDes in accordance with regulations, 3) providing training and assistance in business development through exploring potential resources. owned village people and trained in making simple financial reports. The service program carried out has had a good impact on the development of BUMDes and related human resources so that BUMDes is expected to be sustainable so that it can provide benefits to the community in a sustainable manner.
Co-Authors Devi Nur Cahaya Ningsih Fiaz Muthia Firlianna Irfan Kharisma Putra Muhammad Faisal Riza Nur Imamah Safarudin Hisyam Tualeka Zahroh Zainal Abidin