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All Journal IQTISHODUNA Journal of Accounting and Investment Owner : Riset dan Jurnal Akuntansi JABE (Journal of Applied Business and Economic) The Indonesian Journal of Accounting Research Jurnal Akuntansi Manado (JAIM)
Abbas, Yulianti
Department Of Accounting, Faculty Of Economics And Business, Universitas Indonesia, West Java
Economics, Econometrics & Finance Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

 1 
EVALUASI PENYELESAIAN TINDAK LANJUT REKOMENDASI HASIL AUDIT BPK SEBAGAI KEY PERFORMANCE INDICATOR Siti Kurniati; Yulianti Abbas
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1632

Abstract

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.
Pemanfaatan AEOI untuk Meningkatkan Kepatuhan Wajib Pajak High Wealth Individual dalam Program Pengungkapan Sukarela Era Widi Astuti; Yulianti Abbas
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1646

Abstract

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.
Evaluasi Pemajakan Terhadap Penyelenggara Sistem Elektronik Transaksi Digital yang Berasal dari Luar Negeri Maya Mahatma Putri; Yulianti Abbas
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1704

Abstract

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..
Evaluasi Implementasi Analisis Kesebandingan atas Sengketa Transfer Pricing PT OCI Rafael Tambunan; Yulianti Abbas
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1735

Abstract

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.
Co-Authors Amarullah, Fitriany Arief Maulana Christina, Vinna Christine Christine Christine Tjen Dharmanita Marlisza Dzakiyyah Saniyyah Rahmah Era Widi Astuti Irreza, Irreza Maya Mahatma Putri Rafael Tambunan Salsabila Utami Siti Kurniati Yusron Hilmy