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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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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

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.

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

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

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

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

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

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.

Meningkatkan Kemampuan Motorik Halus melalui Messy Play Nuryanah, Siti; Ramdhani, Luthfi Aji
Aulad: Journal on Early Childhood Vol. 5 No. 1 (2022): April 2022
Publisher : Perkumpulan Pengelola Jurnal PAUD Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/aulad.v5i1.323

Penelitian ini bertujuan untuk mengetahui perkembangan motorik halus pada anak usia 4-5 tahun melalui kegiatan messy play di Pos PAUD Kasih Bunda Desa Sidomoro. Penelitian ini menggunakan metode penelitian tindakan kelas (PTK) yang dikembangkan oleh Kemmis and Taggart dengan model spiral dimana pelaksanaannya dilakukan secara berulang-ulang dengan 4 tahapan yaitu perencanaan, tindakan, pengamatan dan refleksi. Subyek penelitian adalah anak usia 4-5 tahun yang jumlahnya 10 anak dengan menggunakan observasi dan dokumentasi. Penelitian ini di lakukan dengan 2 siklus selama 6 hari. Hasil penelitian untuk kemampuan motorik halus melalui messy play di nyatakan meningkat dengan indikator : mengikuti mencetak pasir sangat baik, menirukan membentuk dengan plastisin sangat baik, menunjukkan cara melukis dengan jari tangan( finger painting) sangat baik, membedakan biji-bijian sangat baik

Penerapan Media Teka-Teki Silang Untuk Meningkatkan Berpikir Kritis Dalam Pembelajaran Akidah Akhlak Di Ma Ma’arif Assobariyyah Sukabumi AF, Siti Suhasri; Nuryanah, Siti; Novianti, Nita; Rahayu, Silvia Sri; Septiani, Rina
JURNAL MANAJEMEN PENDIDIKAN Vol 13, No 2 (2025): Jurnal Manajemen Pendidikan
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jmp.v13i2.11688

THE APPLICATION OF CROSSWORD PUZZLE MEDIA TO IMPROVE CRITICAL THINKING IN LEARNING MORAL BELIEFS IN MA MA'ARIF ASSOBARIYYAH SUKABUMIThis research is motivated by the low critical thinking skills of students in Akidah Akhlak learning. The limitations of conventional teaching methods have resulted in a lack of student engagement in analytical thinking and problem-solving. Therefore, this study aims to enhance students' critical thinking skills through the application of Crossword Puzzle (TTS) media. The research employs a Classroom Action Research (CAR) method conducted in two cycles. The subjects of the study were tenth-grade students of MA Ma’arif Assobariyyah. Data were collected through tests and observations, then analyzed using descriptive statistics. The success indicators were determined based on the improvement in learning mastery and students' critical thinking skills. The results indicate a significant improvement in students' critical thinking skills and learning outcomes. In the first cycle, only 27.66% of students achieved mastery, while 72.34% had not yet met the required competency. After implementing improvements in the second cycle, the mastery rate increased to 93.62%, with only 6.38% of students remaining below the threshold. Additionally, students' engagement in analyzing questions, participating in discussions, and asking questions also showed significant improvement. The conclusion of this study is that the implementation of Crossword Puzzle media is effective in enhancing students' critical thinking skills and their understanding of the subject matter. This method can serve as an alternative strategy in teaching, encouraging students to be more active, think analytically, and significantly improve their learning outcomes.

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

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

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