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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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Marketplace Platform Providers as Income Tax Collectors: Proposal For Indonesia Rizki Desima Renova Siahaan; 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.v3i1.368

Abstract

This study proposes a policy to appoint marketplace platform providers as income tax (PPh) withholding agents. The proposed policy is designed and evaluated based on the OECD (2015) principles: Neutrality, Efficiency, Certainty & Simplicity, Effectiveness & Fairness, Flexibility, and Equity. The research uses a descriptive qualitative method with a case study approach. Data was collected through interviews and literature review. Interviewees included officials from the Directorate General of Taxes (DJP), the Fiscal Policy Agency (BKF), marketplace platform providers, and merchants.The results show that appointing marketplace platforms as income tax withholding agents reduces administrative and compliance costs for merchants, simplifies tax obligations, prevents calculation and payment errors, and increases taxpayer compliance. The policy is relevant to the current digital economy. Nevertheless, implementing the policy for transactions outside of marketplace platforms remains a challenge. Additionally, the policy needs to align with Government Regulation (PP) No. 55 of 2022 is essential to maintain fairness. Overall, the policy meets the OECD (2015) principles of Efficiency, Certainty & Simplicity, Effectiveness & Fairness, Flexibility, and Equity. It does not yet fulfill the principle of Neutrality.
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.
Fiscal Decentralization and Welfare Spending in Indonesian Local Governments: Women's Participation as a Moderator Riska Venni; Yulianti Abbas
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.6683

Abstract

Purpose: This study aims to examine the relationship between fiscal decentralization and welfare spending and to investigate the moderating role of women’s participation in strengthening the relationship between fiscal decentralization and welfare spending in local governments. Research Methodology: This study employs panel data from 466 district and city governments in Indonesia during 2022–2023. Fiscal decentralization is measured using the Budget Realization Report (LRA) and Operational Report (LO), while the proposed relationships are examined using moderated regression analysis. Results: The findings reveal that fiscal decentralization, measured through LRA and LO indicators, has a positive and significant effect on welfare spending. However, women’s participation does not significantly moderate this relationship, indicating that numerical representation alone does not necessarily improve the effectiveness of fiscal policies in supporting welfare allocation. Conclusions: The study confirms that stronger fiscal decentralization contributes to increased welfare spending at the local government level. Nevertheless, women’s participation has not demonstrated a significant role in enhancing the impact of fiscal decentralization on welfare outcomes. Limitations: This study is limited by the short observation period, focus on Indonesian local governments, and quantitative measurement of women’s participation, which may not fully capture its quality and influence. Contributions: This study contributes to fiscal decentralization and public governance literature by demonstrating the importance of fiscal capacity in welfare spending and emphasizing the need to consider the quality of women’s participation in public decision-making.
Fiscal Decentralization and Welfare Spending in Indonesian Local Governments: Women's Participation as a Moderator Riska Venni; Yulianti Abbas
Reviu Akuntansi, Manajemen, dan Bisnis Vol 6 No 2 (2026): Juni
Publisher : Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/rambis.v5i4.6683

Abstract

Purpose: This study aims to examine the relationship between fiscal decentralization and welfare spending and to investigate the moderating role of women’s participation in strengthening the relationship between fiscal decentralization and welfare spending in local governments.Research Methodology: This study employs panel data from 466 district and city governments in Indonesia during 2022–2023. Fiscal decentralization is measured using the Budget Realization Report (LRA) and Operational Report (LO), while the proposed relationships are examined using moderated regression analysis.Results: The findings reveal that fiscal decentralization, measured through LRA and LO indicators, has a positive and significant effect on welfare spending. However, women’s participation does not significantly moderate this relationship, indicating that numerical representation alone does not necessarily improve the effectiveness of fiscal policies in supporting welfare allocation.Conclusions: The study confirms that stronger fiscal decentralization contributes to increased welfare spending at the local government level. Nevertheless, women’s participation has not demonstrated a significant role in enhancing the impact of fiscal decentralization on welfare outcomes.Limitations: This study is limited by the short observation period, focus on Indonesian local governments, and quantitative measurement of women’s participation, which may not fully capture its quality and influence.Contributions: This study contributes to fiscal decentralization and public governance literature by demonstrating the importance of fiscal capacity in welfare spending and emphasizing the need to consider the quality of women’s participation in public decisionmaking.
The Effectiveness of Post-Clearance Audit: A Scoping Review Agung Nurwanto; Yulianti Abbas
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p16

Abstract

Customs institutions worldwide face the challenge of balancing strict border controls with trade facilitation. To address this, the World Customs Organization emphasizes the implementation of Post-Clearance Audit (PCA), a risk-based mechanism for ensuring traders’ compliance with trade regulations and protecting state revenue. This study examines existing literature on the effectiveness of PCA, following the scoping review framework by Arksey & O’Malley. Relevant studies were collected from online databases such as Scopus, ProQuest, Google Scholar and the World Customs Journal, resulting in 14 articles that met the inclusion criteria. The review reveals that while PCA has the potential to bring promising benefits, its effectiveness is often constrained by various implementation challenges. This study contributes to the understanding of PCA by highlighting key themes in the literature and offering insights for customs administrations and future researchers.
The Transformation of Import Tax Collection on Consignment Goods through Self-Assessment: An Empirical Study at Soekarno-Hatta International Airport Dian Agustina; Yulianti Abbas
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p14

Abstract

The self-assessment system in the importation of consigned goods is a new policy that shifts the responsibility for reporting and calculating duties and customs values from customs authorities to importers. This study aims to evaluate the implementation of the self-assessment system policy for consigned goods imports using the OECD evaluation criteria, which include relevance, coherence, effectiveness, efficiency, impact, and sustainability. A qualitative approach was employed, with data collected through document analysis and in-depth interviews with policymakers, the Directorate General of Customs and Excise (DGCE), logistics service providers, and importers. The findings of this study indicate that the policy meets the dimensions of coherence, impact, and sustainability, as it has improved importer compliance in reporting import duties and was designed collaboratively to enhance the taxation system and protect domestic production. However, the policy falls short in terms of relevance, effectiveness, and efficiency. From the government's perspective, the policy aligns with national priorities and has the potential to enhance effectiveness and efficiency. However, from the perspective of service users, it introduces additional costs and prolongs the dwelling time in the import process. Strengthening user education, improving information systems, and enhancing cross-sectoral coordination are needed to ensure the optimal and sustainable implementation of the policy.
Optimizing the Understanding of Accounting and Tax Obligations in Palm Oil Plantation Cooperatives: An Institutional Theory and Deterrence Theory Perspective Josua Alister; Yulianti Abbas
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p10

Abstract

Understanding Accounting and Tax Obligations is a crucial aspect for palm oil plantation partnership cooperatives in maintaining financial health and regulatory compliance. This study examines cooperative managers’ understanding of accounting and tax obligations and recommends optimization strategies that can be implemented both internally and externally. The research adopts a qualitative approach through in-depth interviews with four cooperatives in East Kalimantan, the core companies, the Cooperative Office, and the Tax Office. The novelty of this research lies in its discussion of accounting comprehension followed by tax understanding within palm oil plantation cooperatives. The findings indicate that while cooperatives are aware of their obligations, their implementation remains materially inadequate, influenced by external pressures and sanctions. Proposed strategies include, internally, the recruitment of experts by cooperatives and improvement of plantation recordkeeping governance. Externally, collaboration between the Cooperative Office and the Tax Office in providing assistance is necessary, as well as the establishment of communication channels among core companies, cooperatives, and the tax office for ongoing support. As a final step, tax audits by the authorities can be conducted to further enhance understanding. Keywords: Cooperative; Oil Palm; Accounting; Tax Liability;
Evaluation of the PBJT Tax Rate Adjustment for Arts and Entertainment Services in the Province of DKI Jakarta Dea Grace Saragi; Yulianti Abbas
E-Jurnal Akuntansi Vol. 36 No. 1 (2026)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2026.v36.i01.p16

Abstract

The policy of adjusting the PBJT tariff for Arts and Entertainment Services is intended to strengthen regional tax revenue and enhance regional fiscal autonomy. However, the implementation of a significant tariff increase poses a threat to the sustainability of businesses in the entertainment industry sector. This study aims to evaluate the policy on changes to the PBJT tariff for Arts and Entertainment Services implemented by the Provincial Government of DKI Jakarta based on Dunn’s (2003) policy evaluation theory. The findings indicate that, overall, the adjustment of the PBJT tariff for Arts and Entertainment Services in DKI Jakarta has been less effective in optimizing PBJT revenue from the arts and entertainment sector. Several obstacles to revenue optimization remain and require improvement, including coordination among stakeholders, human resource capacity, and the equitable provision of fiscal incentives for PBJT taxpayers in the arts and entertainment sector.
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