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All Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Ragam Pengabdian
Akhmad Nur Imtihanul Hikam
Politeknik Keuangan Negara STAN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Optimalisasi Pemanfaatan Data Automatic Exchange of Information (AEOI) dalam Proses Bisnis Perpajakan: Tinjauan Persepsi dan Kendala pada Kantor Pelayanan Pajak Adli Gumilang Herdi; Akhmad Nur Imtihanul Hikam; Errik Syahputra; M. Rafli Al Mubarok; Syifa Auliya Mahendra
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/hmb61m82

Abstract

This study examines the optimization of Automatic Exchange of Information (AEOI) data utilization in tax administration by focusing on user perceptions and operational constraints at the implementation level. Although AEOI has contributed to expanding the tax base and increasing tax revenue, its effective use in day-to-day tax supervision remains dependent on data governance and organizational readiness at tax offices. This research employs a qualitative descriptive approach to obtain an in-depth understanding of AEOI data distribution and utilization in practice. Primary data were collected through semi-structured, in-depth interviews with three Account Representatives working at a Tax Service Office who directly use AEOI data in taxpayer supervision. Informants were selected using purposive sampling based on their direct involvement in handling AEOI data. The interview data were analyzed using thematic analysis to identify key themes related to data distribution, data quality perception, service quality, follow-up actions, encountered constraints, and the role of AEOI in tax administration processes. The findings indicate that AEOI data are distributed centrally through internal tax applications, enabling uniform access for implementation units. The data are perceived as accurate and complete in identifying taxpayers and financial assets, thereby supporting compliance supervision. However, delayed data availability, inefficient data formats, limited technical support, and the need for manual data verification reduce the practical relevance of the information. Despite these constraints, AEOI plays a significant role in strengthening tax supervision and supporting revenue collection
Studi Evaluatif dan Analisis Urgensi Harmonisasi Kebijakan Manajemen Risiko Sektor Publik di Indonesia Akhmad Nur Imtihanul Hikam; Bagus Dwi Septian; Luthfia Almas; M. Rafli Al Mubarok; Muhammad Jusuf; Syifa Auliya Mahendra
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7977

Abstract

Effective risk management is essential for good governance in the public sector, supporting efficiency, transparency, and accountability. Although SNI ISO 31000:2018 has been established as the national standard, its application in government institutions remains inconsistent. This study examines the alignment of risk management policies with SNI ISO 31000:2018, evaluates its relevance as a policy reference, and explores the urgency of harmonization. A qualitative approach was used through document analysis and semi-structured interviews with academics and practitioners. Content analysis employed an evaluation matrix based on principles, framework, and processes of risk management, while interview data were analyzed thematically. Results indicate significant variation in adoption, with conformity ranging from 0% to 87.23%. Instead of enforcing detailed harmonization, the study highlights the need to build shared perceptions and understanding of risk management to enhance cross-sector collaboration within the National Development Risk Management framework.
Co-Authors Adli Gumilang Herdi Bagus Dwi Septian Errik Syahputra Luthfia Almas M. Rafli Al Mubarok Muhammad Jusuf Syifa Auliya Mahendra