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All Journal JURNAL AKUNTANSI DAN AUDITING Jati: Jurnal Akuntansi Terapan Indonesia JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Aulad : Journal on Early Childhood AKURASI: Jurnal Riset Akuntansi dan Keuangan Akuntansi : Jurnal Akuntansi Integratif International Journal of Economics, Business and Accounting Research (IJEBAR) Amnesty: Jurnal Riset Perpajakan JURNAL MANAJEMEN PENDIDIKAN PROGRES PENDIDIKAN Journal of Economics and Business UBS Jurnal Akuntansi dan Keuangan Indonesia Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Akurasi
Nuryanah, Siti
Departemen Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Physics Public Health Social Sciences Other

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ANALISIS RESPONSIVITAS KETAATAN EMITEN TERHADAP ATURAN BOARD GOVERNANCE: STUDI KASUS PERUSAHAAN DI BURSA EFEK JAKARTA Nuryanah, Siti
Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 2
Publisher : UI Scholars Hub

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Abstract

This study is to analyze the responsiveness of companies’ compliance with the regulation of board governance structure, authorized by Jakarta Stock Exchange (JSX). The study observes all companies that were listed in JSX in 2002. The objectives of this study are to describe the differences of the compliance responsiveness and to examine whether the asset’s size, the age of emiten listed in JSX, and the industries are the explanatory variables of the board governance structure. The study finds that the responsiveness of listed companies’ compliance categorized by the industries is significantly different. The study also finds that the responsiveness of listed companies’ compliance categorized by the asset’s size and the age of emiten listed in JSX is not significantly different. The listed companies in the banking and financial sector industry are more responsive to comply with the board governance regulation than the other listed companies in the other industries. The result of the study is consistent with some empirical studies finding that the companies’ board governance structure is because of industry factor.
EVALUATION OF COVID-19 TAX INCENTIVE POLICIES: INCOME TAX ARTICLE 25 AND INCOME TAX ARTICLE 22 IMPORT Chairunnisa, Nadillah; Nuryanah, Siti
JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023
Publisher : Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jaa.20.2.178-196

Abstract

The Covid-19 pandemic in 2020 caused the state tax revenue target to not be achieved. Covid-19 Tax Incentives PPh Article 25 and PPh Article 22 Import in 2022 are still being provided by the government because the Covid-19 pandemic has not ended and has had an impact on the economy. The purpose of this research is to evaluate the covid-19 tax incentive policy PPh Article 25 and PPh Article 22 Import from the perception of taxpayers based on The Four Maxims and evaluate the application of the two tax incentive policies at the ABC Tax Office. This research method is mixed, combining quantitative and qualitative approaches. The data in this study were obtained from questionnaires to taxpayers and interviews with tax authorities and taxpayers. The results of the study show that taxpayers' perceptions of tax incentive policies have fulfilled The Four Maxims, but there are still constraints from the web system. The implementation of the Covid-19 tax incentive policy at KPP ABC has been effective, but monitoring, evaluation, and assessment of taxpayer satisfaction have not been carried out as a whole regarding the tax incentive policy.
Evaluasi Compliance Risk Management (CRM) Dalam Kegiatan Pengawasan Di KPP Pratama Gianyar Shabarudin, Akhmad; Nuryanah, Siti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1266

Abstract

The low number of Daftar Sasaran Prioritas Penggalian Potensi (DSP3) which derives from Compliance Risk Management (CRM) (8.47% of the DSP3) at Gianyar Tax Service Office motivates this study to evaluate the use of CRM called CRM Fungsi Pemeriksaan dan Pengawasan (CRM Rikwas) in supervision activities (starting from the planning, implementation, and follow-up stages) at Gianyar Tax Service Office. Evaluation is measured by the criteria of effectiveness at the planning stage of supervision and adequacy at the stage of implementation and follow-up stage of supervision. This study is a case study with an evaluation approach. The research method used is a qualitative method and descriptive analysis. Data was collected by collection of documentation, interviews with the Account Representative (AR) and the Head of the Supervision Section, and questionnaires to the AR. The results of the evaluation with the effectiveness criteria showed that CRM Rikwas suggests effectiveness in the planning stage of supervision. The results of the evaluation with the adequacy criteria indicate that the CRM Rikwas is not adequate in assisting the supervision activities (implementation and follow-up stages) because several indications of non-compliance are not following the actual situation. Based on these findings, this study recommends that AR at the Gianyar Tax Service Office review the non-conforming indicators first and recommends the DGT follow up on those findings.
Evaluasi Penerapan Sistem Manajemen Anti Penyuapan (SMAP) pada Inspektorat Jenderal Kementerian A Adelina, Zhazha Mia; Nuryanah, Siti
AKURASI: Jurnal Riset Akuntansi dan Keuangan Vol 6 No 1 (2024)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/akurasi.v6i1.1268

Abstract

To implement Presidential Instruction No. 10 of 2016 concerning Actions to Prevent and Eradicate Corruption, the National Standardization Body adopted ISO 37001:2016 concerning the Anti-Bribery Management System (Sistem Manajemen Anti Penyuapan/SMAP) to become SNI ISO 37001:2016. Currently, SMAP has been implemented by government institutions and companies in Indonesia. One of the agencies implementing SMAP is the Inspectorate General of Ministry A. The urgency of implementing SMAP is that the Inspectorate General as the Government Internal Supervisory Apparatus has a risk when conducting an audit that has the potential for negotiations to cover up a problem, so that the audit process made to be vulnerable to bribery. The purpose of this research to evaluate the implementation of the SMAP that has been carried out by the Inspectorate General of Ministry A. This research is case study research with evaluation scenarios using the gap analysis method on 7 requirements clauses based on SNI ISO 37001: 2016 namely Organizational Context, Leadership, Planning, Operations, Support, Performance Evaluation, and Improvement. Gap analysis is used to find out the weaknesses between the current application Conditions and how important the Conditions must be achieved. The results of the study show that the implementation of the Support, Performance Evaluation, and Improvement clauses in terms of implementation still needs to be improved.
Evaluation of E-Bupot Unification System Based on Taxpayer Perspective Putri, Mavira Nabila; Nuryanah, Siti
Jurnal Riset Perpajakan: Amnesty Vol 6, No 2 (2023): November 2023
Publisher : Universitas Muhammadiyah Makassar

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Abstract

State revenue from taxes can be said to be the largest source of income for Indonesia. Therefore, in order to achieve the increasing tax revenue target, the government made updates to the tax system, namely E-Bupot Unifikasi. The evaluation was conducted to analyze whether the existing development makes it easier for taxpayers to report their taxes and whether the e-Bupot Unification system is more efficient and effective than e-Bupot 23/26. The evaluation is based on the TAM (Technology Acceptance Model) and DSS (DeLone and McLean IS Success Model) models. In this study, the object of research was conducted on taxpayers (clients of PT OCT and PT OCT). The results of evaluating the effectiveness of the e-Bupot Unification system as measured by the TAM and DSS models based on the perceptions of PT OCT clients show that the e-Bupot Unification system as a whole is effective. This is based on the ability of the Unification e-Bupot system to assist users in reporting their taxes. Meanwhile, from the perception of PT OCT is Bukti Potong Unifikasi as a result of the e-Bupot Unifikasi system received from each client as a whole has not shown an increase in its effectiveness to credit PT OCT tax from the previous e-Bupot system. The implication of this research is that improvements to the e-Bupot Unification system can be made and by considering other types of taxes such as Income Tax 21 to be reported in the e-Bupot Unification system so that in the future it can make it easier for taxpayers to report their taxes. Taxpayers who are deducted are expected to report according to the invoice period issued by the opposite transaction, provide notifications every month periodically so that customers provide Proof of Deduction in the same period as the invoice, make manual calculations of Income Tax, include clear, complete, and updated information.
Evaluation of the Implementation of Tax Obligations of P2P Lending Providers Pratiwi, Ratna Ika; Nuryanah, Siti
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 9 No. 1 (2024): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v9i1.14177

Abstract

Peer-to-Peer (P2P) lending is a form of lending in which individuals or businesses borrow and lend money without involving traditional financial institutions as intermediaries. P2P lending operators have the additional administrative burden to withhold and reporting lender's interest in the Periodic Income Tax Return 23/26. The aim of research to analyze how the tax obligations of P2P Lending operators are implemented based on the six principles of ease of administration and four maxims uses a qualitative method with a case study approach at the Indonesian Joint Funding Fintech Association (AFPI). The results of this research show that the implementation of Withholing tax on interest has fulfilled the principles of certainty, simplicity, convenience, efficiency and equality, however there are still notes of things that need to be improved from a regulatory perspective by the DJP and from an administrative perspective by P2P lending operator.
Tax Dispute Analysis of Transfer Pricing Case Study of Tax Court Decisions 2020-2023 Aisya, Saraswati; Nuryanah, Siti
JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 9 No. 1 (2024): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan)
Publisher : Graduate Program Magister Manajemen Pendidikan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/jmksp.v9i1.14343

Abstract

Tax Disputes of Transfer Pricing still become the most popular tax issue and the challenge for the MNEs' establishment worldwide. Furthermore, this study aims to continue previous research by conducting content analysis on tax court appeal decisions issued in 2020-2023. This content analysis aims to determine taxpayers' business characteristics as an essential indicator for applying the arm's length principle based on the tax court decisions for 2020-2023. The results of this study show that each type of affiliate transaction that experiences a transfer pricing tax dispute has different characteristics of taxpayers with varying conditions of industry according to the sample of the tax court decisions for 2020-2023. From now on, this study should become an information reference for tax auditors in the audit process when determining corrections to transfer pricing tax disputes, as well as encourage taxpayers to be aware of providing a comprehensive analysis of the business characteristics in preparing transfer pricing documentation.
Why Is It Challenging to Apply Arm’s Length Principle on Intragroup Financing in Indonesia? A Tax Officials Perspectives Wuryaningsih, Heni; Nuryanah, Siti
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 7, No 2: October 2024
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v7i2.22716

Abstract

Directorate General of Taxes amends its supervision business process to require Account Representatives to conduct transfer pricing analysis. As an international standard, transfer pricing must adhere to the arm's length principle. This research aims to analyze the reasons why the arm’s length principle on intragroup financing is challenging to apply in Indonesia, as perceived by Account Representatives in Jakarta Special Regional Tax Office utilizing the ADKAR model. Questionnaires and interviews are used as triangulation techniques in the study. The results show that participants were aware of the importance of conducting transfer pricing analysis and expressed a desire to participate in bringing about business process changes. Participants' knowledge and ability were major barriers to the implementation of the arm's length principle in intragroup financing. The primary hurdle in regards to knowledge is the assessment of credit ratings, whereas the ability component concerns the accessibility and expertise in utilizing the requisite tools and resources. Potential solutions suggested to Directorate General of Taxes include providing a case-based approach for training and enhancing accessibility to acquire comparable data or taxpayer credit ratings.
ANALYSIS OF TAX COURT APPEAL DECISIONS ON INDIVIDUAL INCOME TAX ARTICLE 25/29 DISPUTES 2019 TO 2022 Ratnasari, Kenny Rahayu; Nuryanah, Siti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 1 (2024): IJEBAR : Vol. 8, Issue 1, March 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i1.12571

Abstract

This research aims to analyze the development of Individual Income Tax (Pajak Penghasilan Orang Pribadi - PPh OP) disputes in the Tax Court, the characteristics of Individual Taxpayers (Wajib Pajak Orang Pribadi - WPOP) who file Individual Income Tax disputes in the Tax Court, and the factors causing Individual Income Tax Article 25/29 disputes. The research was conducted using the content analysis method. The results show that the development of the Personal Income Tax Article 25/29 decision in the period 2019 to 2022 in the Tax Court is as follows: experiencing an upward trend, based on the tax year appealed tends to experience a fluctuating trend, more in favor of the DGT, and 59.18% of the dispute value is below 4.8 billion rupiah. The characteristics of taxpayers who filed disputes are as follows: 86% are male, 21 taxpayers are identified as private employees, 21 taxpayers reside in DKI Jakarta, and during the trial at the Tax Court, 42 taxpayers used legal counsel. Disputes on Income Tax Article 25/29 (PPh OP) from 2019 to 2022 can be classified into two major classifications, namely formal and material disputes. Formal disputes are caused by the Appellant not knowing the fulfillment of tax obligations properly and correctly, the Appellant making mistakes / mistakes in filling out the tax return, and the Appellant not carrying out tax obligations. Meanwhile, in material disputes, the three biggest causes related to net disputes were caused by the absence of adequate evidence of mutations in the Appellant's account, differences in views and evidence in relation to share transactions, and the status of asset ownership. Keywords: Tax Court, Tax Court Decision, Tax Dispute, PPh OP, Individual Income Tax Article 25/29
ANALISIS SENGKETA PAJAK ATAS PEMBATASAN PERBANDINGAN UTANG DAN MODAL PERUSAHAAN Loshita Sari, Ajeng; Nuryanah, Siti
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.16956

Abstract

This study aims to analyze the causes of thin capitalization disputes after the implementation of related rules (PMK Number 169/PMK.010/2015 (PMK-169)) based on the Tax Court's decision from 2019 to 2022. The research method is qualitative using a triangulation approach by conducting content analysis and documents, interviews and data triangulation using more than one data source over several time periods. The results of the research show that there has been an increase in the number and causes of disputes related to thin capitalization after the implementation of regulations. This is due to the use of a fixed ratio of debt and equity of 4:1 which is seen as not in accordance with the characteristics of the business and does not reflect fairness in business. The cause of the dispute also comes from the weakness of the examiner's correction basis in proving fairness and the existence of tax evasion efforts. This research has implications for efforts to minimize the occurrence of tax disputes in the future, accelerate tax dispute resolution and increase literacy, especially related to thin capitalization in Indonesia.
Co-Authors Adelina, Zhazha Mia AF, Siti Suhasri Aisya, Saraswati Alfath Annisaa, Mardhiyah Chairunnisa, Nadillah Christine Christine Diana Ermawati Fadhila, Rahma Noor Loshita Sari, Ajeng Nashan, Syafiq Nita Novianti, Nita Noor, Yuniza Amalia Prameswari, Andin Pratiwi, Ratna Ika Putri, Mavira Nabila Rahayu, Silvia Sri Ramdhani, Luthfi Aji Ratnasari, Kenny Rahayu Rina Septiani, Rina Shabarudin, Akhmad Sion, Debby Tri Prastyo, Slamet Wahyudi, Arjun Wuryaningsih, Heni Yuli Trisnawati