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All Journal AKURASI: Jurnal Riset Akuntansi dan Keuangan Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Jurnal Berdaya Mandiri JURPIKAT (Jurnal Pengabdian Kepada Masyarakat)
Dinik Fitri Rahajeng Pangestuti
UIN Sunan Kalijaga Yogyakarta
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WITHHOLDING TAX SYSTEM UNTUK PEMUNGUTAN PAJAK: UPAYA PENINGKATAN PENERIMAAN PAJAK VS INSTRUMEN TAX PLANNING Dinik Fitri Rahajeng Pangestuti; Arum Puspita Wardhani
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 1 No 1 (2019)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v1i1.64

Abstract

Taxes are the greatest source of country income. The funds derived from the tax are used to perform the development of State infrastructure. Various efforts have been made by the Government to be able to set tax payments, one of which by implementing the withholding tax system. This system is expected to increase tax acceptance, but some parties actually utilize it in a tax planning strategy as an effort to streamline the tax burden to be paid. So far, tax revenues in Indonesia are still relatively low compared to the expected. Financial Minister of Indonesia, Sri Mulyani stated that the government can only collect tax revenues of 14.1% of the Indonesian Gross Domestic Product (GDP). Nevertheless, research proves that overall withholding tax system has been able to increase tax revenues in Indonesia both income tax and value added tax. Withholding tax system proved to have a positive impact in the taxation in Indonesia although it needs to be improved in these effectiveness and efficiency.
TAX HEAVENS PHENOMENON: TAX PLANNING STRATEGY OR TAX AVOIDANCE Dinik Fitri Rahajeng Pangestuti; Nisrina Sari; Ambar Lestari
Jurnal Ekonomi Syariah, Akuntansi dan Perbankan (JESKaPe) Vol 4 No 1 (2020): JESKaPe Vol. 4 No. 1 January-June 2020
Publisher : Faculty of Islamic Economics and Business, IAIN Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52490/jeskape.v4i1.627

Abstract

Abstract Tax planning is one example of the use of regulatory loopholes. On the other hand for the Fiscal Authority, carrying out tax avoidance practices as a form of tax planning will have a negative effect on the Government and, for this reason, the Government makes fiscal corrections as its remedial. Many also hide their assets in tax heavens countries. This is so that the assets they have are not taxed. Tax heavens countries are usually small countries that apply very low taxes, some even do not impose taxes at all. However, the government has prepared an Automatic Exchange of Information (AEoI) data exchange plan that occurs in 2018, certainly will make tax evaders unable to run away from the pursuit of the tax authorities, even if they have to flee to tax heavens countries (tax heavens). Keywords: tax heavens, tax planning, Automatic Exchange of Information (AEoI) Abstrak Perencanaan pajak adalah salah satu contoh penggunaan celah peraturan. Pada sisi lain bagi Otoritas Fiskal, melakukan praktik penghindaran pajak sebagai bentuk perencanaan pajak akan membawa efek negatif bagi Pemerintah dan, untuk itulah, Pemerintah melakukan koreksi fiskal sebagai remedialnya. Banyak juga yang menyembunyikan asetnya di negara-negara tax heavens. Hal ini bertujuan agar aset yang mereka punya tidak terkena pajak. Negara tax heavens biasanya merupakan negara kecil yang menerapkan pajak yang sangat rendah, bahkan ada yang tidak mengenakan pajak sama sekali. Namun, pemerintah telah menyiapkan Rencana pertukaran informasi data perbankan secara otomatis (Automatic Exchange of Information/AEoI) yang terjadi pada 2018, dipastikan akan membuat para pengemplang pajak tidak akan bisa lari dari kejaran otoritas pajak, sekalipun mereka harus kabur ke negara surga pajak (tax heavens). Kata kunci: Tax Heavens, Tax Planning, Automatic Exchange of Information (AEoI)
Pemberdayaan Perempuan dalam Pengembangan Ekonomi Lokal di Padukuhan Mojosari Desa Monggol Kecamatan Saptosari Kabupaten Gunung Kidul Siti Nur Azizah; Dinik Fitri Rahajeng Pangestuti
JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Vol 3 No 3 (2022)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v3i3.1075

Abstract

Gender inequality is still relatively high. One of the reasons is that the productivity of village women is still an unresolved problem. The purpose of this Community based research (CBR) is to obtain an overview of their potential and the problems faced by women who carry out economic activities. Padukuhan Mojosari is an area that has abundant cassava, corn and fertile farms and has the potential for independence and entrepreneurship. However, these results are not maximized because most need a clear market share. This CBR uses the WESD (Woman Education for Sustainable Development) method, a learning method for women in sustainable development, by providing awareness of an innovative and creative entrepreneurial spirit. The outcome of this CBR is the growth of an entrepreneurial spirit that is independent, innovative, and empowered by women with increased ability, knowledge and skills in processing food made from cassava and corn in collaboration with local SMEs. Moreover, the farmer's family has animal feed without buying it..
LITERASI DAN INKLUSI KEUANGAN MELALUI PROGRAM BERORIENTASI LINGKUNGAN Dinik Fitri Rahajeng Pangestuti; Mun Yah Zahiroh
Jurnal Berdaya Mandiri Vol. 5 No. 1 (2023): JURNAL BERDAYA MANDIRI (JBM) (In Press)
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/jbm.v5i1.4195

Abstract

Penelitian ini merupakan penelitian berbasis pengabdian masyarakat yang bertujuan untuk meningkatkan literasi dan inklusi keuangan. Metode yang dilakukan adalah Community Based Research. Proses literasi dilakukan menggunakan media aplikasi berbasis android, sedangkan aspek inklusinya dilakukan dengan cara mengelola sampah menjadi aset keuangan berupa emas, saham, DPLK serta produk jasa keuangan yang lain sehingga hambatan ekonomi tidak lagi menjadi kendala untuk memiliki aset keuangan. Hasil penelitian ini menunjukkan bahwa masyarakat yang menjadi mitra pengabdian merasa bahwa program literasi dan inklusi yang dilakukan sangat bermanfaat, Penilaian tersebut diukur menggunakan alat ukur Net Promoter Score (NPS) yang diperkuat dengan data kualitatif, yang diukur dengan mengacu pada Aldefer ERG Theory.
Co-Authors Ambar Lestari Arum Puspita Wardhani Mun Yah Zahiroh Nisrina Sari Siti Nur Azizah