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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 Journal of Accounting and Finance Management (JAFM) Media Riset Akuntansi Auditing & Informasi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Akurasi E-Jurnal Akuntansi
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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Journal : E-Jurnal Akuntansi

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Analysis of Obstacles in Supervision of Value Added Tax Collectors on Trading Through Electronic Systems Fakhri Jamal Yusuf Siregar; Nuryanah, Siti
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The Directorate General of Taxes (DGT) made a change to the duty and function of the supervision of KPP Badan dan Orang Asing (Badora) to supervise the business actors of Trading Through Electronic Systems (TTES). This research aims to analyze the obstacles faced by Account Representatives (AR) at KPP Badora in supervising TTES VAT collectors using the ADKAR model. A case study approach with mixed methods was employed in this research, with data collected through questionnaires and interviews. The results showed that ARs experienced obstacles in supervising TTES VAT collectors based on the ADKAR model. While no obstacles were identified in the aspects of awareness and desire, challenges were evident in the aspects of knowledge, ability, and reinforcement. In the knowledge aspect, ARs lacked a comprehensive understanding of the business processes of TTES VAT collectors. In the ability aspect, obstacles included the absence of comparative data on transaction values and traffic volume, an insufficiently supportive supervisory information system, and unenforceable sanctions. Finally, in the reinforcement aspect, ARs were not supported by a supervisory business process tailored to the specific characteristics of TTES VAT collectors.
Co-Authors Adelina, Zhazha Mia AF, Siti Suhasri Aisya, Saraswati Alfath Annisaa, Mardhiyah Chairunnisa, Nadillah Christine Christine Diana Ermawati Fadhila, Rahma Noor Fakhri Jamal Yusuf Siregar 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 Sandy, Evina Shabarudin, Akhmad Sion, Debby Tri Prastyo, Slamet Wahyudi, Arjun Wuryaningsih, Heni Yuli Trisnawati