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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 Accounting and Finance Studies Reviu Akuntansi, Manajemen, dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) Greenation International Journal of Economics and Accounting E-JURNAL AKUNTANSI Equity E-Jurnal Akuntansi Riset Akuntansi dan Bisnis Indonesia
Yulianti Abbas
Department Of Accounting, Faculty Of Economics And Business, Universitas Indonesia, West Java
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Haruskah Melakukan Survey Ulang ? Evaluasi Metode Pemutakhiran NJOP Bumi PBB-P2 di Kota XYZ Yusron Hilmy; Yulianti Abbas
IQTISHODUNA IQTISHODUNA (VOL.19, No.2, 2023)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/iq.v19i2.21821

Abstract

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.
Should the Cash Receipt System (CRS) be Implemented to Optimize Taxes in the Indonesian MSME Sector? Adesurya, Rakib; Abbas, Yulianti
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs43.10302024

Abstract

Research Aims: This study aims to analyze the viability of applying a Cash Receipt System (CRS) concept in supervising tax revenue from the MSMEs sector to add the consideration for implementing CRS in Indonesia using the OECD (2015) framework. Design/methodology/approach: This study uses a descriptive qualitative approach in the form of a case study conducted at the Directorate General of Taxes (DGT). The study was carried out by analyzing literature analysis, analyzing taxation data on the MSMEs sector, and analyzing interview results. The data collection method consists of secondary data through literature analysis and primary data through interviews with respondents from the DGT, Regional Revenue Agency, taxpayers in the MSMEs sector, consultants, and related associations. Research Findings: Research shows that CRS policy does not fulfill some OECD (2015) principles, especially Neutrality, Efficiency, and Equity. This research emphasizes the importance of tax education and financial literacy in the MSME sector for Indonesia's sustainability of tax revenues. Theoretical Contribution/Originality: Suggested by the OECD (2017), the study contributes to the body of knowledge regarding the application of the fiscal device to counteract tax evasion in Indonesia. Keywords: Fiscal Device, Cash Receipt, Tax Evasion, MSME
Assessing Policy Effectiveness in Taxpayer Compliance: A Case Study from KPP Pratama Tangerang Timur Adhariani Sarah; Yulianti Abbas
E-Jurnal Akuntansi Vol 34 No 9 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i09.p16

Abstract

The purpose of this study is to explore the application of taxpayer compliance supervision policies as outlined in SE-05/PJ/2022 at KPP Pratama Tangerang Timur. Utilizing qualitative case studies, this research incorporates data collected through in-depth interviews with compliance supervision practitioners and document analysis. The research framework, based on William Dunn's evaluation model, seeks to comprehensively assess the effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness of the policy. The findings suggest that the implementation of the SE-05/PJ/2022 supervision policy generally adheres to Dunn's evaluative criteria, although several challenges persist. This study provides an empirical reflection of the actual conditions experienced by supervisory officers in their operational roles. The outcomes of this research may serve as a foundational reference for the further development of taxpayer compliance supervision policies. Keywords: Tax Supervision ; Taxpayer Compliance
Political turnover and business decision: A study of Indonesian public companies Dzakiyyah Saniyyah Rahmah; Yulianti Abbas
Journal of Accounting and Investment Vol. 24 No. 3: September 2023
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jai.v24i3.17565

Abstract

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.
Evaluasi Pengawasan Wajib Pajak Online Marketplace di KPP Pratama Jakarta Pasar Rebo Sirait, Sandro Torang H.; Abbas, Yulianti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2042

Abstract

Recently, people's economic activities have shifted from conventional forms to online forms or what is better known as e-commerce. This is the impact of the rapid development of information and communication technology, especially the internet. People are increasingly interested in shopping online rather than conventionally because shopping online has various advantages, such as: being practical and saving time because you don't need to come directly to the shop to get the goods/services you want, relatively cheaper prices because of the many discounts or promos offered provided, and the quality of the goods is relatively as good as those sold in regular (offline) shops. One form of e-commerce is in the form of online market places, such as: Tokopedia, Shopee, Lazada, and Bukalapak. However, the increase in trader turnover from this online market place was not followed by an increase in tax payments at KPP Pratama Jakarta Pasar Rebo (research location). The Indonesian tax system which implements self-assessment makes tax supervision and audit a tool to increase taxpayer compliance in fulfilling their tax rights and obligations. In this research, the author evaluated tax supervision at KPP Pratama Jakarta Pasar Rebo. Based on theory, there are 5 (five) factors that influence tax supervision, namely: Management Support, Regulations, Account Representatives as tax officers who carry out supervision, Taxpayers, and Information Systems. From the research results, it was found that these factors at KPP Pratama Jakarta Pasar Rebo have been in influencing tax supervision. In this regard, it is necessary to improve the quality of these factors to increase the tax supervision, so that it is hoped that by increasing the tax supervision, taxpayer’s compliance and tax revenues will also increase.
Evaluasi Implementasi Pengawasan Berbasis Kewilayahan: Studi Kasus KPP Pratama X Satyanugraha, Muhammad Ridho; Abbas, Yulianti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2074

Abstract

Regional-based supervision is a new policy implemented by the Directorate General of Taxes in 2020 and revised in 2022. This study aims to evaluate factors related to the implementation of regional-based supervision, which are top management support, regulations, regional account representatives, taxpayers, and information systems. The factors are further divided into thirteen indicators. Previous studies on regional-based supervision and/or tax supervision in general mostly focused on the influence of tax supervision activities on taxpayer compliance or tax revenues. This study differs from previous study because it seeks an in-depth understanding of the implementation of supporting factors in regional-based supervision via an in-depth case study. The interviews involved the office head, the supervision section head, regional account representative, tax consultant, and taxpayers. The results of the study indicate a weakness in the implementation of regional-based supervision related to regulation, both in terms of the availability of regulation that regulate interactions among the parties involved and the clarity in the field of taxation. Additionally, the available budget and the number of account representative personnel still need to be improved.
Penghindaran Pajak dan Nilai Perusahaan: Modal Intelektual Sebagai Pemoderasi Khaled, Januar; Abbas, Yulianti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2309

Abstract

Each company will evaluate the performance that has been carried out using company value as an indicator. Company value is the real value that comes from the investor's perspective which relates the company to the share price. The aim of this research is to analyze the relationship between tax avoidance and company value, and the moderating influence of intellectual capital on the relationship between tax avoidance and company value. The data used in this research are all companies listed on the IDX in 2018-2022. The research sample after purposive sampling was carried out was 175 companies. This research uses unbalanced panel data, so the total data sample is 627. The research results show that tax avoidance is negatively related to company value and intellectual capital cannot moderate the relationship between tax avoidance and company value. The conclusion of this research is to prove that tax avoidance has a negative effect on company value, so that if a company engages in tax avoidance behavior it will reduce the value of the company related to agency problems, and this research explains that when intellectual capital is used as a moderator it shows results that are not related to company value. , this explains that the company's intellectual capital has no effect when there is a agency problem.
Bagaimana Alokasi Anggaran Berhubungan dengan Kualitas Infrastruktur Jalan di Indonesia? Damayanti, Made Tara; Abbas, Yulianti
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10184

Abstract

Financial reports in the context of government are a means of accountability for regional financial management during a certain period. This study aimed to examine whether components of local government financial statements can be effectively used to evaluate performance in managing spending and revenue collection. To achieve the aim, the association of road quality with infrastructure spending and motor vehicle tax revenue was investigated, using fiscal independence as a moderating factor. The investigation was conducted using data from 341 regencies across Indonesia from 2017 to 2022. The result showed that infrastructure spending was negatively associated with improvements in road quality. Meanwhile, motor vehicle tax revenue was not associated with the improvements in road quality. The relationship between spending and road quality was particularly pronounced in Eastern Indonesia compared to Western regions, and regions with lower fiscal independence. Keywords: Decentralization; Infrastructure Spending; Motor Vehicle Tax; Road Quality; Indonesia.
Evaluation of Tax Debt Management for Bankrupt Taxpayers in Indonesia Tosan Yanuar Rachmadi; Yulianti Abbas
Riset Akuntansi dan Bisnis Indonesia Vol 1 No 1 (2025): February
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/rabi.v1i1.192

Abstract

Purpose: This study aims to evaluate tax debt management for taxpayers who are bankrupt in Indonesia, based on successful tax debt management. Methodology/approach: This study is a literature review that compiles and synthesizes data from Indonesian Tax Collection Law with Distress Warrant Law, General Tax Provisions and Procedures Law, Bankruptcy and Postponement of Debt Payment Obligations Law, Minister of Finance Regulation. This study also integrates previous research to evaluate tax debt management for bankrupt taxpayers in Indonesia, based on successful tax debt management. Results/findings: Persuasive communication with bankrupt taxpayers is deemed nonessential in the context of tax debt management within bankruptcy proceedings. Standardized procedures were in place within the Directorate General of Taxes prior to resorting to law enforcement measures for debt collection from bankrupt taxpayers. These measures encompass a spectrum of enforcement tactics, including asset confiscation, imposition of travel restrictions (exit bans), and detainment in extreme circumstances. The Directorate General of Taxes assesses various criteria to determine the viability of collecting debt from bankrupt taxpayers, considering factors such as economic feasibility and practicality. Conclusions: The management of tax debt for bankrupt taxpayers in Indonesia follows a strict legal framework that emphasizes enforceability over negotiation. The study finds that the Directorate General of Taxes utilizes a set of standardized enforcement procedures—such as asset seizure, travel bans, and detainment—to ensure debt recovery, guided by principles of feasibility and efficiency. These mechanisms, while structured, tend to overlook the potential role of persuasive or rehabilitative strategies in tax collection. Therefore, while legal measures are effective to a certain extent, a more balanced approach that includes taxpayer engagement and policy innovation may improve long-term compliance and recovery rates. Limitations: This study did not conduct a comparative analysis of tax debt management for bankrupt taxpayers in Indonesia and similar practices in other countries. Such a comparison would elucidate how different jurisdictions address tax debt management for bankrupt taxpayers, and could offer valuable insights for overcoming collection challenges specific to Indonesia. By examining common practices in other countries, this study provides recommendations tailored to the Indonesian context to improve the effectiveness of tax debt collection from bankrupt taxpayers. Contribution: This study enriches the literature on how the Directorate General of Taxes manages bankrupt taxpayers to pay their debts.
An Evaluation of the Average Effective Tax Rate Policy for Income Tax Article 21 (A Case Study at KPP Setiabudi Tiga) Rinda Fitaningsih; Yulianti Abbas
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.367

Abstract

This study is entitled An Evaluation of the Average Effective Tax Rate Policy for Income Tax Article 21 (A Case Study at KPP Pratama Jakarta Setiabudi Tiga). The research is motivated by the policy issued by the Directorate General of Taxes, which stipulates the use of average effective tax rates as a guideline for withholding Income Tax Article 21 on employment income. The objective of this study is to evaluate the implementation of the average effective tax rate policy based on the evaluation criteria developed by the OECD (2021). This research employs a descriptive qualitative method with a case study approach, using evaluation-type analysis and data collection through interviews and literature review. The results indicate that the application of the average effective tax rate facilitates the tax withholder's calculation of Income Tax Article 21. However, challenges remain regarding taxpayers’ understanding and the tax authority’s dissemination efforts. In conclusion, the policy has proven to be relatively effective in enhancing administrative efficiency and tax compliance, yet it requires further improvement in taxpayer education and regulatory oversight to achieve optimal implementation.
Co-Authors Adesurya, Rakib Adhariani Sarah Agung Nurwanto Alvidhea Melfianti Amarullah, Fitriany Arief Maulana Christina, Vinna Christina, Vinna Christine Christine Christine Tjen Damayanti, Made Tara Dea Grace Saragi Dharmanita Marlisza Dian Agustina Dzakiyyah Saniyyah Rahmah Era Widi Astuti Irreza, Irreza Josua Alister Khaled, Januar Maya Mahatma Putri Rafael Tambunan Rinda Fitaningsih Riska Venni Rizki Desima Renova Siahaan Salsabila Utami Satyanugraha, Muhammad Ridho Sirait, Sandro Torang H. Siti Kurniati Tosan Yanuar Rachmadi Tosan Yanuar Rachmadi Yusron Hilmy