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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Akurasi : Jurnal Studi Akuntansi dan Keuangan Comsep : Jurnal Pengabdian Kepada Masyarakat
Riani Budiarsih
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Education Social Sciences

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ANALISIS DETERMINAN TAX MORALE PELAKU USAHA MIKRO KECIL DAN MENENGAH (UMKM) Nurhidayati; Hanik Susilawati Muamarah; Riani Budiarsih
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 4 No 2 (2021): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2021
Publisher : Magister Akuntansi Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v4i2.119

Abstract

Penelitian ini mendiskusikan tentang determinan yang membentuk moral pajak (tax morale) pelaku Usaha Mikro Kecil dan Menengah (UMKM), dengan fokus pada faktor-faktor yang mempengaruhi kepatuhan sukarela wajib pajak UMKM. Kepercayaan terhadap pemerintah, pengetahuan perpajakan, dan norma diprediksi merupakan pembentuk utama kepatuhan sukarela wajib pajak yang mempengaruhi tax morale pelaku UMKM. Pengujian dilakukan terhadap 66 pelaku UMKM yang merupakan peserta Program Beli Kreatif Lokal, menggunakan teknik simple random sampling yang selanjutnya dianalisis dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa kepercayaan terhadap pemerintah dan norma berpengaruh signifikan terhadap tax morale pelaku UMKM, sedangkan pengetahuan perpajakan tidak berpengaruh signifikan terhadap tax morale pelaku UMKM. Hasil penelitian ini mengimplikasikan bahwa pemerintah harus dapat menumbuhkan kepercayaan masyarakat agar terbentuk tax morale pada pelaku UMKM.
Persepsi Pelaku UMKM Terhadap Alternatif Model Pemungutan Pajak UMKM dengan Pemanfaatan Teknologi QRIS Riani Budiarsih; Hartono Sony
JURNAL PAJAK INDONESIA Vol 6 No 1 (2022): Perpajakan Indonesia di Era Harmonisasi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i1.1549

Abstract

Efforts to optimize tax revenue from the MSME sector require innovation from the Directorate General of Taxes to improve tax compliance of MSME actors. So far, MSME actors have calculated themselves from the turnover they generate and then every month they periodically pay their taxes and report them to the Tax Office. The presence of QRIS technology has now been widely adopted by MSME actors in payment transactions. Several local governments have also started using QRIS for local tax payments. This study used the method of filling out questionnaires and interviews. The results showed that the non-compliance of MSMEs in paying taxes was not because they objected to paying taxes of 0.5%, but rather the tax administration process which was considered troublesome and impractical for them. The proposed model, namely the integration of tax collection through QRIS technology, received a positive response from MSME actors because theoretically it offered the practicality, convenience, and effectiveness of tax collection.
Pendampingan Pembentukan Tim Pemasaran Digital UMKM Desa Cibogo Sony Hartono; Riani Budiarsih; Roby Syaiful Ubed
COMSEP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2022): COMSEP : Jurnal Pengabdian Kepada Masyarakat
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/comsep.v3i3.335

Abstract

Until 2022, most of the SMEs in Cibogo Village have not used digital marketing in marketing their products. This condition causes Cibogo MSME products to only rely on market share around Cibogo Village. This is ironic considering that Cibogo Village is located near large urban-scale housing estates, namely BSD, Gading Serpong, Alam Sutera and Bintaro Jaya which have a large market share. However, the desire of MSMEs in Cibogo Village to utilize digital marketing to expand the market is constrained by time and the mastery of information technology by MSME actors, so that until now conventional marketing methods are their priority. To facilitate these obstacles, a Cibogo MSME digital marketing team was formed consisting of Cibogo Village youths. The formation of this digital marketing team begins with the recruitment stage to the training and mentoring stage which lasts for 4 months. Until August 2022, the training stage and the establishment of the Cibogo Village MSME storefront are still ongoing in one of the online marketplaces and several social media. The existence of the Digital Marketing Team is very helpful for MSMEs in Cibogo Village who do not have time to market their products online, so that MSME actors can focus on being creative and innovating in producing products. In the end, MSME players do not mess around with online marketing, but still have the opportunity to get a wider market share through the digital marketing team.
Co-Authors Hanik Susilawati Muamarah Hartono Sony Nurhidayati Roby Syaiful Ubed Sony Hartono