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All Journal Erudio: Journal of Educational Innovation PROFIT : Jurnal Administrasi Bisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Nurlita Sukma Alfandia
Universitas Brawijaya
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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TAX DISTANCE LEARNING ANXIETY AND SATISFACTION LEVEL DURING THE COVID-19 PANDEMIC: GENDER AND GRADE DIFFERENCES Priandhita Sukowidyanti Asmoro; Nurlita Sukma Alfandia; Nurlita Novianti
Erudio Journal of Educational Innovation Vol 9, No 1 (2022): Erudio Journal of Educational Innovation
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18551/erudio.9-1.7

Abstract

The Covid-19 pandemic has forced taxation study programs to adopt distance learning suddenly and without preparation to replace conventional face-to-face learning. The lack of infrastructure, curricula that are not designed for distance learning, and the characteristics of taxation learning that require practical work encourage the emergence of anxiety and dissatisfaction with tax distance learning. This study attempts to close the gap in previous research that has not empirically tested gender and grade differences in taxation distance learning under uncertain conditions. In addition, this study aims to examine the direct effect of anxiety on taxation distance learning satisfaction. Primary data was obtained through an online survey and processed using SPSS 25. A total of 469 tax undergraduate students were the research sample identified using purposive sampling. The ANOVA and Independent sample t-test revealed that there was no difference between tax distance learning anxiety and tax distance learning satisfaction based on gender and grade. However, this study confirmed that anxiety had a negative effect on tax students' satisfaction with distance learning during the Covid-19 pandemic.
Basic Research OECD Framework Untuk Menanggulangi Base Erosion Profit Shifting : (Studi Komparasi Indonesia Malaysia) Saparilla Worokinasih; Kartika Putri Kumalasari; Nurlita Sukma Alfandia
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.677 KB) | DOI: 10.32670/fairvalue.v4i7.1319

Abstract

This research is motivated by globalization and increasing digital economic activities, which by said activity Base Erosion and Profit Shifting (BEPS) is more likely to occur. With the issuance of a global consensus as a new framework, hopefully it can be a viable solution to digital economy taxation and reducing the amount of erosion of the tax base of each jurisdiction. The focus of this study was to find out the perspective of the two countries in implementing the two pillars of the global consensus. This research was conducted in 2021, after the Global Consensus Blueprint on Pillar I and II were issued by the OECD earlier in July. This research focused on providing an understanding about the global consensus regarding the two pillars. The approach used in this study was a qualitative approach. Data collection was carried out through literature studies and interviews from three representative parties, namely the governments, the academics, and the consultants. With the new taxation nexus, as well as profit allocation, and including the minimum tax rate which are the main points in both of the pillars, this research would cover the advantages and disadvantages for Indonesia in implementing the two pillars. In addition, it would also cover the arising challenges that the Indonesian government has to face; both in terms of legal and administrative perspective in the implementation of this new framework.
Comparative Analysis of Tax Administration between Indonesia and New Zealand Kartika Putri Kumalasari; Ananda Nur Haliza; Nurlita Sukma Alfandia; Rosalita Rachma Agusti
PROFIT: JURNAL ADMINISTRASI BISNIS Vol. 17 No. 2 (2023): PROFIT : Jurnal Adminsitrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.profit.2023.017.02.7

Abstract

This study focuses on a comparative analysis of institutional position, taxpayer registration, and tax reporting between Indonesia and New Zealand. This study aims to see the potential of the New Zealand tax administration that can be adapted and adopted in Indonesia to improve administration so that it can encourage taxpayer compliance behavior. This research is descriptive qualitative research and data collection through literature studies. The analytical method used is the content analysis model. The results of this study indicate that there is still room available to make improvements in tax administration, including the Directorate General of Taxes, can provide social program assistance for taxpayers who have a Taxpayer Identification Number, increasing the role of the Directorate General of Taxes not only as a tax collection and management agency but also managing social policy programs, and changing the institution of the former Directorate General of Taxes single directorate within the ministry of finance or economy become semi-autonomous revenue authorities. The results of this study can be used as a consideration for the Directorate General of Taxes to implement in Indonesia to improve tax administration that can encourage compliant behavior.
Program Pemberdayaan Masyarakat “Saudagar Halal Madiun” pada UMKM di Kabupaten Madiun: Community Empowerment Program "Madiun Halal Merchants" for MSMEs in Madiun Regency Zulfaidah Penata Gama; Erlangga Setyawan; Dinda Amelia Kusumastuti; Nurlita Sukma Alfandia
PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Vol. 9 No. 1 (2024): PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pengabdianmu.v9i1.5857

Abstract

Lack of understanding of financial records can cause owners to have poor asset management skills. Apart from that, taxes for MSMEs are another problem for business actors. The existence of demands from the government regarding halal certification also means that business actors who sell food and drinks are required to obtain halal certification. The aim of this activity is that business actors can compile simple records of the business carried out, know their tax obligations, and be able to calculate the amount of tax paid themselves. Participants are expected to be able to have halal certification for their businesses, especially businesses with food and beverage products. Community empowerment was carried out in Madiun Regency on 26-27 July 2023. Participatory Action Research (PAR) is used in this community service. Community empowerment is carried out through skills training, counseling, and development of micro, small, and medium enterprises (MSMEs). In this method, participants will make and learn from changes made in the training process. Simple bookkeeping training, MSME taxation, and submission of halal certification are the three sessions that make up the activities. In conclusion, MSME owners still need financial records written on paper, and most still need to try to record them. Most participants have small gross receipts or businesses with gross receipts of less than Five hundred million per year, so companies are not subject to MSME tax. Participants' enthusiasm grew when they helped apply for halal certification.
Co-Authors Ananda Nur Haliza Dinda Amelia Kusumastuti Erlangga Setyawan Kartika Putri Kumalasari Nurlita Novianti Priandhita Sukowidyanti Asmoro Rosalita Rachma Agusti Saparilla Worokinasih Zulfaidah Penata Gama