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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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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 Pelaksanaan Tindakan Penagihan Pajak Terhadap Wajib Pajak Pailit di KPP XYZ Tosan Yanuar Rachmadi; Yulianti Abbas
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2379

Abstract

Tax collection action is a tool to enforce tax payers to pay their tax debts,but tax collection action such as seizure of assets and auctions can not be executed by the Directorate General of Taxes in a bankrupt case because it is prohibited by Bankruptcy Law. To ensure successful tax debt collection from bankruptcy tax payers, states provide preemptive rights in tax collection actions. However, the issuance of the Constitutional Court’s Decision No. 67/PUU-XI/2013, which places the Directorate General of Taxes in third place in the settlement of bankruptcy assets after labor rights and separatist creditor bills, will increase the possibility of uncollectible tax debts. Because in a bankrupt case, preemptive rights can not be applied, tax debts must contend with other bills to be paid by the curator. This study aims to evaluate tax collection actions based on successful tax debt management in order to minimize uncollectible tax debts. This study uses the case study method, which is conducted at XYZ Tax Office. Data collection through document analysis, literature review, and interviews. The results of this study show that the Directorate General of Taxes has implemented Constitutional Court Decision Number 67/PUU-XI/2013, and XYZ Tax Office has proposed to write off some of the bankruptcy tax payer debts that have expired in accordance with regulations.
Evaluasi Penerapan TER PPh 21 Pada Pemungut Pajak Berdasarkan The Four Maxim Alvidhea Melfianti; Yulianti Abbas
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2777

Abstract

The complexity of Income Tax Article 21 calculations has led the Indonesian government, through the Directorate General of Taxes (DGT), to introduce a new calculation scheme known as the Average Effective Tax Rate (TER). This policy was designed to provide simplicity, convenience, and fairness. However, its implementation in practice has not been free from criticism. This study aims to evaluate the implementation of TER in the withholding of Income Tax Article 21 using Adam Smith’s Four Maxims: equity, certainty, convenience, and efficiency. A qualitative method was employed, with data collected through in-depth interviews with tax authorities, tax withholders, and tax consultant. The findings indicate that in terms of the justice principle, the ability-to-pay and horizontal equity principles are relatively fulfilled. However, the benefit principle is not universally perceived by all taxpayers, and vertical equity remains suboptimal—particularly for recipients of non-regular income. The principle of certainty has been fulfilled normatively, but challenges remain in the form of interpretational differences over certain provisions. The convenience principle is not yet fully achieved due to the instability of the DGT system and ongoing technical difficulties. Lastly, the efficiency principle has been optimally met, though the initial implementation incurred high financial cost.
Co-Authors Alvidhea Melfianti 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 Tosan Yanuar Rachmadi Yusron Hilmy