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All Journal Ganaya: Jurnal Ilmu Sosial dan Humaniora Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Jurnal Manajemen Bisnis dan Kewirausahaan Ilomata International Journal of Tax and Accounting Daengku: Journal of Humanities and Social Sciences Innovation Educoretax Jurnal Progress Administrasi Publik (JPAP) Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Aji Fajar Suryo Antoro
Universitas Terbuka
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Menguji Keadilan Sunset Policy Pajak Kendaraan Bermotor (Studi Kasus di Provinsi Banten) Aji Fajar Suryo Antoro; Susanti Susanti; Muhtarom Muhtarom
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 9 No. 2 (2023): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v9i2.2964

Abstract

Program pengurangan pajak kendaraan bermotor yang dilaksanakan oleh pemerintah provinsi daerah umumnya dilakukan untuk mengoptimalkan penerimaan pajak daerah. Di sisi lain, diterbitkannya kebijakan yang rutin berkala setiap tahun ini justru membuat dampak kontradiktif bagi kepatuhan wajib pajak. Urgensi dari penelitian ini adalah pentingnya untuk menggambarkan bahwa sunset policy menimbulkan ketimpangan dalam pemungutan pajak dan menyebabkan wajib pajak menolak untuk mematuhinya. Tujuan dari penelitian ini adalah untuk menganalisis kesesuaian program Sunset Policy pajak kendaraan bermotor dengan prinsip keadilan pemungutan pajak serta untuk memberikan masukan kepada pemerintah daerah setempat dalam merumuskan kebijakan. Untuk mencapai tujuan dari penelitian ini, peneliti menggunakan metode deskriptif kualitatif, pengumpulan data dilakukan melalui observasi, wawancara dan dokumentasi. Hasil dari penelitian ini adalah Sunset Policy tidak tidak memenuhi prinsip keadilan pemungutan pajak. Kesimpulan dari penelitian ini adalah meskipun Sunset Policy tidak memenuhi prinsip keadilan pemungutan pajak, namun untuk tujuan yang lebih mulia, maka sisi keadilan bisa dikorbankan.
Comparative Analysis of Digital Application Usage in Micro Enterprises and Small Medium Enterprises Abdurrahman Rahim Thaha; Agus Santosa; Aji Fajar Suryo Antoro
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 3 No. 6 (2023)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku2152

Abstract

This study aims to analyze the factors that influence the use of digital applications in Micro Enterprises (UMi) and Small and Medium Enterprises (SMEs/UKM) in Indonesia, using the TOE (Technology-Organization-Environment) framework. Through a quantitative approach, this study collected data from 426 MSMEs and analyzed it using the Partial Least Square-Structural Equation Modelling (PLS-SEM) model. The results show that technological factors are the dominant factors in the use of digital applications in MSMEs. However, there are significant differences in the influence of these factors between UMi and UKM. In UMi, technological factors are more prominent, while in UKM, organizational factors are more influential as determinants of digital application use. UMi focuses more on the technological aspect of digital app usage, while UKM prioritize organization as the main driver. This study provides important insights into the dynamics of digital app usage among MSMEs and the strategic differences between UMi and UKM, offering guidance for the development of more effective and scale-appropriate technology strategies.
Analyzing Local Tax Revenue Optimization Strategies Using The SOAR Approach: A Case Study In Susu City Aji Fajar Suryo Antoro; Abdurrahman Rahim Thaha
Educoretax Vol 4 No 2 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i2.727

Abstract

This study uses the SOAR (Strengths, Opportunities, Aspirations, Results) approach to analyze the factors that influence local tax revenue in Boyolali Regency, Central Java. Although regional autonomy provides opportunities, dependence on central transfers is still high. The last five years of data show good target achievement, but the contribution of local own-source revenue (PAD) to the total revenue of the Regional Budget (APBD) is relatively small. Qualitative methods with a post-positivism paradigm were used, and triangulation was carried out based on the results of interviews, observations, and documentation. The results of the study found that Boyolali Regency has not fully met the criteria or standards in the formulation of strategies to increase tax revenue according to the SOAR framework. The strengths of Boyolali Regency lie in the size of its government area, which is the basis of the PBB object, as well as the diversity of local culture. Opportunities are the large number of PBB objects that are still not registered as tax objects and the large amount of uncollected tax receivables. Aspirations are not taken seriously, and the measurement of results has not fully considered the real potential of local tax revenue. In facing this challenge, further efforts are needed to formulate a more comprehensive strategy involving various parties. Suggestions for BKD Boyolali are to consider the utilization of local culture, expansion of the PBB base, increased cooperation that provides added value, increased community participation, and setting targets in accordance with existing regional potential. And the suggestion to the next researcher is to do a comparison with other objects or methods. With the implementation of the right strategy, it is expected to reduce dependence on the transfer of funds from the central government and achieve an increase in local tax revenue and a positive contribution to regional development.
Fluktuasi Nilai IHSG: Dampak Kondisi Inflasi Tahun 2023 di Indonesia Jufri Yandes; Destiana Destiana; Ridha Azka Raga; Jasrial Jasrial; Aji Fajar Suryo Antoro; Husna Putri Pertiwi
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 7 No 1 (2024): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v7i1.251

Abstract

In navigating the flow of life, investment becomes the main pillar to ensure financial sustainability in the future. This study explores the possible influence of inflation condition in 2023 on the fluctuation of JCI value from January to December. Time series data of JCI for 12 months is used from Yahoo Finance source, and linear regression analysis through EViews is used to test the hypothesis with t-test, and data from Bank Indonesia for inflation condition. The interesting result of the study states that the fluctuation of JCI cannot be influenced by the inflation condition in 2023, especially in the studied time frame. This suggests that other factors may be more dominant in determining the movement of the JCI during that period. The importance of this study is not only to understand the dynamics of the capital market, but also as a guide for investors in making more targeted investment decisions. However, this study is not free from limitations, such as the limited time data available and the generalisation of results only to a certain time span. Hopefully, future research will identify and correct these limitations to gain a more comprehensive understanding of the relationship between economic conditions particularly regarding inflation, JCI, and the capital market. Thus, investors in the future can face changes in economic conditions more confidently and strategically.
Navigating the post-pandemic frontier: Exploring factors influencing technology adoption in Indonesian microenterprises Thaha, Abdurrahman Rahim; Antoro, Aji Fajar Suryo; Salmon, Indra Pratama Putra; Purnamasari, Rita
Jurnal Manajemen Bisnis dan Kewirausahaan Vol 8 No 2 (2024): Jurnal Manajemen Bisnis dan Kewirausahaan
Publisher : Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmbk.v8i2.28142

Abstract

This study investigates the intricacies of technology adoption dynamics in the post-pandemic Indonesian microenterprise landscape. Using the Technology, Organization, Environment (TOE) framework and leveraging SmartPLS analysis on a sample of 300 microenterprises. This study reveals the impact of environmental, organizational, and technological factors and their profound influence on technology adoption decisions. The findings explain the compelling and affirmative impact of environmental factors, underscoring the critical role of regulatory support and economic conditions in driving technology adoption initiatives. Meanwhile, organizational factors show a positive albeit relatively weaker relationship, emphasizing the need for micro-enterprises to develop organizational capacity and foster a culture of innovation. Technological factors emerged as decisive, indicating that innovative solutions are an indispensable catalyst to drive technology adoption. These insights have profound implications for policymakers, microenterprise owners, and technology pioneers, offering strategic pathways to foster technology adoption, enhance resilience, and catalyze economic revival in the microenterprise sector. Studi ini menyelidiki seluk-beluk dinamika adopsi teknologi dalam lanskap usaha mikro Indonesia pasca pandemi. Menggunakan kerangka Technology, Organization, Environment (TOE) dan memanfaatkan analisis SmartPLS pada sampel 300 usaha mikro. Studi ini mengungkapkan dampak faktor lingkungan, organisasi, dan teknologi serta pengaruhnya yang besar terhadap keputusan adopsi teknologi. Temuan ini menjelaskan dampak yang menarik dan afirmatif dari faktor lingkungan, menggarisbawahi peran penting dari dukungan peraturan dan kondisi ekonomi dalam mendorong inisiatif adopsi teknologi. Sementara itu, faktor organisasi menunjukkan hubungan yang positif meskipun relatif lemah, sehingga menekankan perlunya usaha mikro untuk mengembangkan kapasitas organisasi dan menumbuhkan budaya inovasi. Faktor teknologi menjadi faktor penentu, yang menunjukkan bahwa solusi inovatif merupakan katalis yang sangat diperlukan untuk mendorong adopsi teknologi. Wawasan ini mempunyai implikasi besar bagi para pembuat kebijakan, pemilik usaha mikro, dan pionir teknologi, yang menawarkan jalur strategis untuk mendorong adopsi teknologi, meningkatkan ketahanan, dan mendorong kebangkitan ekonomi di sektor usaha mikro.
Strategi Promosi Pengurus POKJAR Mandiri Pemalang dalam Menjaring Calon Mahasiswa Baru Universitas Terbuka di Era Society 5.0 Sunarya, Amud; Riau, Dwi Putranto; Yuliani, Isnaeni; Salmon, Indra Pratama Putra; Sari, Jayanti Armida; Antoro, Aji Fajar Suryo; Diana, Bambang Agus
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 6 No 4 (2023)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v6i4.2679

Abstract

The AIDAS promotion model (Attention, Interest, Desire, Action, Satisfaction) is a strategy carried out by the Mandiri Pemalang Open University (UT) Study Group (POKJAR) to attract new students. The purpose of this study was to analyze the promotion strategy carried out by the POKJAR Mandiri Pemalang management in recruiting new students to increase the number of UT students and what obstacles were faced by the POKJAR Mandiri Pemalang management in carrying out their promotion strategy. The research was carried out using a qualitative descriptive approach, with data collection techniques through surveys, observations, interviews, and study documentation related to the research. The data analysis technique uses interactive analysis which starts with data collection, reduction, presentation, and conclusion. The results of the research analysis showed that the Managers of the POKJAR Mandiri Pemalang Promotion Strategy who used the AIDAS model in general could be implemented it well. Aspects of attention, creating digital platforms for Instagram, Facebook, and websites as promotional media. Aspects of interest, opening a stand at Car Free Day (CFD) activities and working with schools in Pemalang Regency to carry out promotions. Aspects of desire, utilizing alumni or students to carry out socialization and promotion. The action aspect, assisting students who have limited learning tools or others. Satisfaction aspect, feeling happy and grateful to prospective students who have successfully registered at UT. The obstacles faced are the vast area of ​​Pemalang Regency so that social prom activities in schools are less accessible, limited budgets for conducting social prom, the existence of hoax news from individuals who spread skewed information about UT, there is a feeling of being underappreciated or there is no shade as a representative from UT by the management of POKJAR and SALUT.  
Analisis Penerimaan Sistem Administrasi Pajak Daring Berdasarkan Technology Acceptance Model Antoro, Aji Fajar Suryo; Thaha, Abdurrahman Rahim; Muhtarom, Muhtarom; Sunarya, Amud; Nurhayati, Syafiqoh
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 8 No 2 (2025)
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v8i2.3797

Abstract

This study examines the tax revenue and administration system of the brave in Greater Tangerang in the context of low technology adoption despite the initiation of e-government and smart city programs. The study aims to analyze the factors that influence the revenue system using the Technology Acceptance Model (TAM) framework. The method used is a quantitative approach with an explanatory research type, using Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the relationship between variables. Data were collected from 357 taxpayer respondents through a brave questionnaire. The results of the study indicate that perceived ease of use and perceived benefits have a significant effect on attitudes and actual use of the brave tax administration system. System complexity was found to have a negative impact on ease of use, while system compatibility increased the benefits perceived by users. These findings are in line with the TAM framework, which emphasizes the importance of user perception in determining technology acceptance. To increase acceptance of the brave tax system, the government needs to prioritize complexity and improve system compatibility through user education and technical support. The results of the study provide theoretical contributions by strengthening the TAM framework in the context of public digital services, as well as providing practical recommendations for optimizing the implementation of the brave tax administration system.
Analysis of the Acceptance of the Local Tax Administration System Using the Technology Acceptance Model (TAM) Antoro, Aji Fajar Suryo; Thaha, Abdurrahman Rahim
Ilomata International Journal of Tax and Accounting Vol. 6 No. 3 (2025): July 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v6i3.1446

Abstract

Local governments continuously strive to provide the best public services to their citizens, one of which is tax administration services through digital platforms. Each region faces unique challenges in developing an online system for local tax administration, making it crucial to understand the factors influencing the effectiveness of these services. This study uses the Technology Acceptance Model (TAM) as a conceptual framework and Partial Least Squares Structural Equation Modelling (PLS-SEM) using the Smart PLS application to analyze the factors affecting the acceptance of the Local Tax Administration System (SiPAD) by 131 taxpayers in Boyolali Regency. The results of hypothesis testing reveal that experience, compatibility, complexity, perceived ease of use, and perceived usefulness have varying impacts on the acceptance of SiPAD, with three hypotheses accepted and seven rejected. These findings underscore the importance of making SiPAD user-friendly, compatible, and perceived as useful to enhance the efficiency and effectiveness of tax administration and increase local tax revenue. The study also highlights the need for adequate training and socialization for taxpayers to keep pace with rapid technological developments. A well-implemented system is expected to expand the taxpayer base and support the success of local tax administration reforms.
IMPLEMENTASI KEBIJAKAN PUBLIK KANTOR PERTANAHAN KABUPATEN PATI ATAS PENGECEKAN SERTIFIKAT TANAH BERBASIS ONLINE Berliani, Lintang; Antoro, Aji Fajar Suryo
Jurnal Progress Administrasi Publik Vol. 3 No. 2 (2023): Jurnal Progress Administrasi Publik (JPAP)
Publisher : Program Studi Administrasi Publik, FISIP, Universitas Tulang Bawang Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37090/jpap.v3i2.1163

Abstract

Public services are activities carried out by state officials, including the National Land Agency. BPN has one of the policies in providing online certificate checking services by the PPAT/Applicant. However, in terms of implementation, there were obstacles, both technical and non-technical. The purpose of this study was to find out and analyze the implementation of public policy at the Pati District Land Office for checking online-based land rights certificates. This research is a normative-empirical research, with a descriptive-analytic nature by conducting library research and interviewing employees who work at the Pati District Land Office. The result of this study is that checking online certificates is guaranteed to be valid according to Ministerial Regulation ATR BPN No. 5 of 2017, either through the BPN website or the "Sentuh Tanahku" application, both carried out by the PPAT/Petitioner. This service is carried out to realize good governance and the general principles of good governance. Technical obstacles, namely websites that have errors or down causing the checking process to be hampered, as well as non-technical obstacles from external PPAT/Applicant parties who make mistakes when uploading documents. Pati District Land Office has made efforts to overcome this by conducting outreach and education on online certificate checking to external parties as well as optimizing the performance of Pati District Land Office employees so that this public service policy runs optimally.   Keywords: Implementation of Public Policy; Land Office; Certificate Checking.
Co-Authors Abdurrahman Rahim Thaha Agus Santosa Amud Sunarya Bambang Agus Diana Berliani, Lintang Destiana Destiana Husna Putri Pertiwi INDRA PRATAMA PUTRA SALMON Isnaeni Yuliani Jasrial Jasrial Jayanti Armida Sari Jufri Yandes Muhtarom Muhtarom Muhtarom Nurhayati, Syafiqoh Riau, Dwi Putranto Ridha Azka Raga Rita Purnamasari Susanti Susanti