Merefleksikan Sifat Gajah Mada Dalam Diri Konsultan Pajak

Prajnasari, Puspa Ratri

doi:10.21776/ub.jamal.2020.11.3.35

Cited by 4 publications

(6 citation statements)

References 42 publications

(46 reference statements)

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“…The first hypothesis, testing the effect of tax incentives borne by the government on product/service innovation, is not supported because the significance value shows the figure of 0.316, which is greater than 0.05. (Prajnasari, 2020). This concludes that the first hypothesis is not supported.…”

Section: Journal Of Thementioning

confidence: 77%

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

Kristiana

Kristianti

2022

JCDA

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This study aims to determine the reaction of micro business performers in utilizing tax incentives. It specifically analyzes tax incentive in the form of final income tax on income received by micro-businesses. Debt investments will strengthen and support micro-business in increasing venture capital. This study uses the explanatory method, tests the formulated hypotheses, and uses descriptive qualitative data by distributing questionnaires to respondents online who meet the criteria for micro-enterprises in the DI Yogyakarta region. Our findings indicate that not all micro-entrepreneurs take advantage of fiscal policies in the form of incentives for Final Income Tax borne by the government. Tax incentives do not significantly affect product or service innovation developed by micro-entrepreneurs. The moderation in debt investment triggers micro-entrepreneurs to invest in debt during this pandemic and use it to develop their products/services according to consumer needs.

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Section: Journal Of Thementioning

confidence: 77%

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

Kristiana

Kristianti

2022

JCDA

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“…DJP beranggapan bahwa fiskus ingin mempermudah wajib pajak dalam hal penyetoran dan pelaporan pajak secara elektornik melalui situs djp online, dimana sistem tersebut lebih efisien dan efekti dengan cakupan pajak yang luas. Beberapa pelaku usaha terutama usaha mikro beranggapan lain, pelaku usaha menilai bahwa sistem yang dibuat oleh DJP bukan mempermudah, melainkan mempersulit, karena pelaku usaha banyak yang kurang melek teknologi dan dari sisi DJP sendiri tidak mensosialisasikan secara menyeluruh tahapan untuk memanfaatkan insentif pajak dari awal pembuatan surat keterangan pemanfaatan insentif tersebut hingga proses pemanfaatan insentif yang dibuat pemerintah dan pelaku usaha lemah dalam sistem informasi akuntansi (Prajnasari, 2020).…”

Section: Simpulanunclassified

Reaksi Usaha Mikro Merespon Insentif Pajak dalam Investasi dan Inovasi

Kristiana

Kristianti

2023

E-Jurnal Akuntansi

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The purpose of this study is to identify micro-entrepreneurs who take advantage of tax incentives and MSME actors who invest in loan instruments to increase their business capital or innovate products to attract public attention for the continuity of their business. This research uses explanatory method; the testing hypothesis is formulated using descriptive qualitative data by distributing online questionnaires to micro-entrepreneurs. The total data taken was 84 respondents. The results of the study show that the reaction of micro-entrepreneurs to government policies in the final PPh has no impact on the product innovation of micro-entrepreneurs and investment in loan instruments for micro-entrepreneurs has an impact on product innovation of MSME actors. The final PPh DTP policy has implications for the reaction of micro-entrepreneurs in addressing this policy. Fiscal policy needs to be disseminated to the public, especially micro businesses. Exploration of the concept of fiscal policy refers to the latest regulations governing the DTP final PPh policy. Keywords: Fiscal Policy; Tax Incentives; Responds Of Small Enterprises; Loan Instrument Investment; Product Innovation

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“…This principle is represented by the principles of the Indonesian Tax Consultant Code of Ethics, namely professional and prudent. Tax consultants must have knowledge or competence so that clients or taxpayers who carry out consultations can be very well educated (Prajnasari, 2020). In obtaining these competencies, the tax consultant must have a professional nature.…”

Section: Knowledge Before Actionmentioning

confidence: 99%

“…This linkage is important because the Tax Consultant Code of Ethics is an instrument or guideline designed to behave ethically so that the values of other principles are important to be reflected in the instrument. Research by Prajnasari (2020) links local wisdom, namely the nature of Gajah Mada which is reflected in the tax consultant. However, to the researchers' knowledge and as stated by Dewi et al (2018), research on the experience of tax consultants is very rarely carried out and there is still no reflection of the value of spirituality associated with the tax consultant profession.…”

Section: Introductionmentioning

confidence: 99%

Reflection of Al-Ghazali’s business ethics for tax consultants

Fachrezzi,

Sulistiyanto,

Jabbi

et al. 2023

JIAFR

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Purpose - The purpose of this study was to explore the application of the values of Al-Ghazali Islamic business ethics to tax consultants in Indonesia and to compare them with the Indonesian Tax Consultant Professional Code of Ethics.Method - This research approach uses phenomenology. There were 3 informants interviewed in the study consisting of tax consultants who are Muslim in Indonesia, fiscal authorities who are Muslim in Indonesia, and experts in the Islamic religion.Result - This research gives the result that the principle of integrity can be expanded in terms of its definition and meaning with the mujahadah component in Al-Mizan, so that the integrity referred to here is trying to keep away bad traits that are prohibited in Islam. Moreover, on the concept of al ihya', tax consultants have a main orientation to profit and the motivation to help taxpayers is still limited to improving the image of their consulting services business.Implication - The concept of Islamic Business Ethics by Al-Ghazali is a broader and deeper ethic so it is very appropriate if it is adapted to the Indonesian Tax Consultant Code of Ethics, especially regarding responsibility and motivation as servants of God.Originality - This research is the first study that used a phenomenological approach in uncovering the reflection of the concept of Islamic business ethics by Al-Ghazali on the implementation of a tax consultant's code of ethics.

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Merefleksikan Sifat Gajah Mada Dalam Diri Konsultan Pajak

Cited by 4 publications

References 42 publications

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

The Turmoil of Tax Incentives for Micro-Enterprises on Innovation with Debt Investment as A Moderating Variable

Reaksi Usaha Mikro Merespon Insentif Pajak dalam Investasi dan Inovasi

Reflection of Al-Ghazali’s business ethics for tax consultants

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