Articles
<![CDATA[KETERTERAPAN KONSEP COOPERATIVE COMPLIANCE PADA AKTIVITAS PENGAWASAN WAJIB PAJAK ]]>
<![CDATA[Arief Maulana]]>;
<![CDATA[Yulianti Abbas]]>
<![CDATA[ JABE (Journal of Applied Business and Economic) Vol 8, No 2 (2021): JABE (Journal of Applied Business and Economic) ]]>
Publisher : <![CDATA[UNIVERSITAS INDRAPRASTA PGRI ]]>
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DOI: 10.30998/jabe.v8i2.11430
<![CDATA[Pendekatan deterrence kepada wajib pajak memiliki korelasi lemah terhadap kepatuhan (Kirchler, Hoelzl, & Wahl, 2008). Konsep cooperative compliance hadir sebagai pendekatan alternatif untuk hubungan antara otoritas pajak dengan wajib pajak dengan mengedepankan rasa saling percaya, kerjasama dan transparansi. Secara teori, penerapan cooperative compliance secara optimal dapat memberikan manfaat bagi otoritas pajak dan wajib pajak dari segi biaya kepatuhan, tingkat kepatuhan dan realisasi penerimaan pajak. Studi ini bertujuan untuk memahami dan mengevaluasi sejauh mana keteterapan konsep cooperative compliance dalam aktivitas pengawasan yang dilakukan oleh otoritas pajak di Indonesia. Analisis keterterapan dilakukan dengan mengevaluasi pilar cooperative compliance dalam aktivitas pengawasan yaitu commercial awareness, impartiality, proportionality, openness through disclosure and transparency by tax authority dan disclosure and transparency by taxpayer. Hasil penelitian ini menunjukkan bahwa pilar cooperative compliance belum terterapkan sepenuhnya karena beberapa hambatan. Pengaturan lebih lanjut mengenai komitmen, pengungkapan dan transparansi informasi, mekanisme pemberian kepastian, dan keterbukaan mengenai pendekatan manajemen risiko diperlukan untuk penerapan cooperative compliance secara optimal]]>
<![CDATA[The Effect of Tax Rate Reduction in the Income Tax Act 2008 on Policy for Preparation of Financial Statements ( A Study on the Future of Public Manufacturing Companies in the Era of Tax Reform) ]]>
<![CDATA[Christine Christine]]>;
<![CDATA[Yulianti Yulianti]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 16, No 1 (2013): IJAR January 2013 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.264
<![CDATA[As corporate income tax is considered an important tax for developing countries, the governments in these countries has continuously tried to modify corporate income tax structure in order to optimize their tax revenues. This study aims to examine the responsiveness of corporate taxable income to tax structure changes in Indonesia by analyzing Indonesian the corporate tax rate reduction in 2008. This study investigates how corporate taxpayers respond to the tax rate changes, whether and to what extent corporate taxpayers alter their behavior in ways that affect their taxable income. Using a current accrual model as used by Guenther (1994), this study shows that future reduction in tax rate has negative effect on current earnings, which means firms tried to shift their income from the current period to future periods to obtain tax benefits. Further, this research also finds that foreign ownership and existing loss compensation affect the probabilities of companies conducting earnings management. Based on these results, policy makers in Indonesia should take into consideration the behavioral effect of changes in income tax legislation and integrate this effect into their future policy development.]]>
<![CDATA[ANALISIS AUDIT COVERAGE RATIO DALAM RANGKA MENINGKATKAN KINERJA PEMERIKSAAN PAJAK ]]>
<![CDATA[Dharmanita Marlisza]]>;
<![CDATA[Yulianti Yulianti]]>
<![CDATA[ JABE (Journal of Applied Business and Economic) Vol 8, No 3 (2022): JABE (Journal of Applied Business and Economic) ]]>
Publisher : <![CDATA[UNIVERSITAS INDRAPRASTA PGRI ]]>
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DOI: 10.30998/jabe.v8i3.11417
<![CDATA[IMF melalui kertas kerjanya mempublikasikan data Tax Audit Coverage Ratio (ACR) tahun 2010 dari negara-negara anggotanya dengan rata-rata tingkat ACR sebesar 3% - 5%. Laporan Kinerja DJP tahun 2018 menunjukan bahwa tingkat ACR Indonesia pada tahun 2018 adalah sebesar 1,92%. Data tersebut menunjukan bahwa Indonesia memiliki tingkat ACR dibawah tingkat ACR ideal IMF. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang berhubungan dengan tingkat ACR di Indonesia serta memberikan rekomendasi hal-hal yang perlu diperhatikan oleh DJP guna meningkatkan kinerja pemeriksaan pajak. Studi ini menggunakan komponen-komponen dari teori Institutional Logics yaitu Symbolic carrier yang berupa Peraturan dan Kebijakan DJP dan Material Carrier yang berupa Aktor, Routines dan Artifacs. Penelitian ini menggunakan pendekatan kualitatif deskriptif, dengan menggunakan instrumen penelitian berupa wawancara yang dilakukan kepada Pemeriksa Pajak di DJP. Hasil penelitian ini menunjukan faktor-faktor yang perlu di perhatikan oleh DJP untuk meningkatkan kinerja pemeriksaan pajaknya. Dari sisi aktor, hal-hal yang perlu diperhatikan mencakup jumlah SDM pemeriksa pajak, kompetensi pemeriksa pajak dan motivasi pemeriksa pajak. Dari sisi artifacs (hal-hal pendukung) hal-hal yang harus diperhatikan adalah kemudahan dan ketersediaan data dan juga integrasi sistem informasi dan teknologi. Sedangkan dari sisi budaya organisasi, hal-hal yang harus diperhatikan adalah sinergi tim, komunikasi dengan seksi lain dan pola kepemimpinan atasan.]]>
<![CDATA[Political turnover and business decision: A study of Indonesian public companies ]]>
<![CDATA[Dzakiyyah Saniyyah Rahmah]]>;
<![CDATA[Yulianti Abbas]]>
<![CDATA[ Journal of Accounting and Investment Vol 24, No 3: September 2023 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v24i3.17565
<![CDATA[Research aims: This study aims to explore whether and to what extent political turnover (a change of local government head) is associated with a firm’s business decisions, such as tax avoidance and corporate investment.Design/Methodology/Approach: Using a sample of companies listed in the Indonesia Stock Exchange from 2012-2021, the authors measured the association between changes in local government leaders and business decisions using panel data regression with Driscoll Kraay’s Standard Error. The authors hand-collected data on changes in local government leaders in 183 Indonesian cities to measure political turnover and merged the data with financial variables collected from the Eikon database.Research findings: This study uncovered that local political turnover in the region of companies' headquarters was negatively associated with tax avoidance decisions. This study also found that local political turnover negatively affected corporate investment decisions during normal/non-crisis periods. Consistent with the Resource Dependence Theory, the results of this study suggest that firms treat relationships with local government as an important resource. Political turnover thus creates uncertainty on the sustainability of the resources, causing firms to adjust their business decisions.Theoretical contribution/Originality: This study provides an understanding of how changes in political conditions in Indonesia change business strategy decisions. Besides, this research area is still under-studied in Indonesia.Research limitation: Since this study focused on the uncertainty caused by political turnover, this study did not measure firms’ political connections.]]>
<![CDATA[Evaluasi Penyusunan Rencana Kerja Anggaran dan Pengalokasi Belanja Program Prioritas : Studi Kasus Pada Dinas Lingkungan Hidup Kota Bogor ]]>
<![CDATA[Salsabila Utami]]>;
<![CDATA[Yulianti Abbas]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.6923
<![CDATA[Pemerintah Indonesia telah menerapkan Penganggaran Berbasis Kinerja (PBB) sejak tahun anggaran 2005. Salah satu poin penting dari implementasi PBB adalah hubungan antara anggaran pemerintah dan Rencana Kerja Pemerintah (RKP). Penelitian ini menggunakan pendekatan logic model untuk mengevaluasi implementasi Penganggaran Berbasis Kinerja sebagai bagian dari informasi kinerja serta proses penganggaran di Dinas Lingkungan Hidup Kota Bogor. Temuan menunjukkan bahwa berdasarkan logic model, sistem informasi kinerja dan proses penganggaran telah berkembang dengan baik. Namun, sistem ini perlu lebih fokus pada hasil karena sistem yang ada saat ini lebih berbasis output. Akibatnya, alokasi anggaran tidak mencerminkan kinerja yang ditargetkan dan lebih mengacu pada anggaran periode sebelumnya.]]>
<![CDATA[EVALUASI PENYELESAIAN TINDAK LANJUT REKOMENDASI HASIL AUDIT BPK SEBAGAI KEY PERFORMANCE INDICATOR ]]>
<![CDATA[Siti Kurniati]]>;
<![CDATA[Yulianti Abbas]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1632
<![CDATA[Using SMART criteria and Institutional Isomorphism perspective, this study intends to evaluate the Audit Board of The Republic of Indonesia (BPK)’s audit recommendation follow-up at the Directorate General Z. Although the audit recommendation follow-up has been Directorate General Z’s Key Performance Indicator (KPI) since 2018, it still fails to complete all recommendations within the last five years. This study intends to identify factors causing the non-optimal completion of the follow-up of BPK's audit as the institution’s KPI. This study uses a qualitative approach with a case study as well as content analysis and Miles and Huberman's model for analyzing the interview results. The results show that the KPI related to the follow-up on BPK recommendations have not fully met the SMART criteria, namely (1) Measurable; and (2) Achievable/Attainable criteria. Thus, this study suggests an adjustment to KPI is needed to ensure a full completion of audit recommendation follow up. Additionally, institution needs to account for factors that may influence KPI adjustment, namely the involvement of external parties, employee performance incentives, innovation, and society’s expectations.]]>
<![CDATA[Pemanfaatan AEOI untuk Meningkatkan Kepatuhan Wajib Pajak High Wealth Individual dalam Program Pengungkapan Sukarela ]]>
<![CDATA[Era Widi Astuti]]>;
<![CDATA[Yulianti Abbas]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1646
<![CDATA[Utilization of Automatic Exchange of Information (AEOI) data is expected to be able to encourage taxpayers are willing to take part in the Voluntary Disclosure Program (PPS) by disclosing assets that have never been reported in the Annual Tax Return or Tax Amnesty. This study aims to evaluate the effectiveness of AEOI in increasing High Wealth Individual (HWI) Taxpayer compliance during the PPS period at KPP X. This research is important to do because there are differences in the results between research conducted before and after the period of utilization of AEOI data by DGT starting in 2020. In addition, AEOI data, which is considered to be able to improve tax compliance, has several challenges in its utilization, namely data synchronization and rejection by taxpayers. The effectiveness of data utilization is measured using the CIPP Evaluation Model. This research is qualitative with a case study approach. Data collection was carried out through interviews with Account Representatives (AR) and analyzing the data and reports provided by KPP X. The results showed that there were several obstacles in the utilization of AEOI data, especially the accuracy of the data which required adjustments. Utilization of AEOI data effectively increases the participation of HWI Taxpayer in PPS. The tax paid by HWI Taxpayer who has AEOI data is higher than HWI Taxpayer who does not have AEOI data. This success was influenced by several factors, namely synergy and support from colleagues; high tax awareness and ability to pay and concrete power of AEOI data.]]>
<![CDATA[Evaluasi Pemajakan Terhadap Penyelenggara Sistem Elektronik Transaksi Digital yang Berasal dari Luar Negeri ]]>
<![CDATA[Maya Mahatma Putri]]>;
<![CDATA[Yulianti Abbas]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1704
<![CDATA[Cross-border trade brings new digital taxation issues in Indonesia. There are several tax treatment for foreign electronic sistem operators for trading through the electronic sistem in Indonesia. This study aims to evaluate the implementation of taxation of foreign electronic sistem operators based on the "Four Maxims" principle. This study uses a case study approach and collects data from interview with tax authorities, the tax consultants from multinational company, and academics. The results of the study show that for Value Added Taxes, there is no need to look at the substance of Permanent Establishment since the current rule applies equally to all Value Added Tax collectors conducting trade through the Electronic Sistem (PMSE). As for Income Taxes, only those identified as Permanent Establishment is taxable as Domestic Taxpayers. Therefore, for Value Added Taxes, the Principles of Equality and Convenience have been fulfilled, although the principles of legal certainty and efficiency in collections have yet to be fulfilled. As for Income Taxes, the results of this study show that all respondens agreed that the level playing field have yet to be reached..]]>
<![CDATA[Evaluasi Implementasi Analisis Kesebandingan atas Sengketa Transfer Pricing PT OCI ]]>
<![CDATA[Rafael Tambunan]]>;
<![CDATA[Yulianti Abbas]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1735
<![CDATA[Transfer pricing is one of the most popular drivers of tax disputes between taxpayers and tax authorities around the world. To lessen the probability of disputes, the OECD proposes procedures for comparability analysis. These procedures help taxpayers and tax authorities to determine the arm's length values of related-party transaction, which is the main cause of many transfer pricing disputes. This study uses a case study method, focusing on PT OCI, to evaluate a firm’s comparative analysis practice and its conformity to OECD Transfer Pricing Guidelines. Data collection through interviews and documentation. The results of this study indicate that PT OCI had conducted a comparability analysis of transfer pricing transactions in conformity with the OECD guidelines, while the tax authorities have not carried out a comparability analysis in carrying out transfer pricing audits. However, specifically for trademark utilization transactions, PT OCI must accept the results of inspection corrections. Fulfillment of the arm’s length principle for transactions utilizing intangible assets must comply with two additional provisions, namely related to the existence of transactions and economic benefits from the utilization of intangible assets. With the results of the benefit test, it was concluded that the trademark used by PT OCI did not contribute to increasing the success of PT OCI's sales so that transactions for the use of intangible assets did not meet the arm’s length principles.]]>
<![CDATA[Haruskah Melakukan Survey Ulang ? Evaluasi Metode Pemutakhiran NJOP Bumi PBB-P2 di Kota XYZ ]]>
<![CDATA[Yusron Hilmy]]>;
<![CDATA[Yulianti Abbas]]>
<![CDATA[ IQTISHODUNA IQTISHODUNA (VOL.19, No.2, 2023) ]]>
Publisher : <![CDATA[Fakultas Ekonomi, UIN Maliki Malang ]]>
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DOI: 10.18860/iq.v19i2.21821
<![CDATA[The purpose of this study is to evaluate the use of Land Value Zone (Zona Nilai Tanah/ZNT) re-survey method in updating the Sale Value of Tax Object (Nilai Jual Objek Pajak/NJOP) Bumi at XYZ City. Using three criteria from Adam Smith’s the Four Maxims, namely equity, certainty and economics of collection, this study assesses whether the re-survey method is appropriate. This study uses descriptive method, case study strategy and a mixed approach (quantitative and qualitative) by examining changes in the current NJOP Bumi with the results of the ZNT survey for the last 3 (three) years as well as interviews. This study finds that, based on the existing regulation, the determination of the NJOP Bumi carried out by conducting a ZNT survey meets the criteria of equity and certainty. However, ZNT surveys require considerable resource mobilization, and the implementation is not simple. Additionally, the results of the data analysis and interview indicate the lack of pattern in the NJOP value changes. As a result, the re-survey method is appropriate to update the NJOP. In conclusion, by applying the re-survey method, the XYZ City Government prioritizes the equity and certainty criteria of the Four Maxims over the economics of collection.]]>
