Article Per Year (5 Year)
p-Index From 2021 - 2026
0.562
P-Index
This Author published in this journals
All Journal Greenation International Journal of Tourism and Management Greenation International Journal of Economics and Accounting
Atik Budi Paryanti
Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia
Economics, Econometrics & Finance

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Influence of Hajj Repayment Savings Programs and Trust on Hajj Fee Payment Decisions (A Study on Leaders at PT. Arminareka Perdana) Wiwi Sobarsari; Achmad Jaelani; Atik Budi Paryanti
Greenation International Journal of Tourism and Management Vol. 4 No. 2 (2026): (GIJTM) Greenation International Journal of Tourism and Management (June - Augu
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijtm.v4i2.899

Abstract

This study aims to analyze the influence of the Hajj Repayment Savings Program and the level of Trust on Hajj Fee Payment Decisions among Leaders at PT. Arminareka Perdana. The background of this research is the phenomenon of long Hajj waiting lists in Indonesia, which necessitates mature financial planning strategies; however, fluctuations in payment commitment at the Leader level persist. This research employs a quantitative associative approach, involving 100 respondents selected through purposive sampling. Data analysis was conducted using Multiple Linear Regression via SPSS software. The results show that, simultaneously, the Hajj Repayment Savings Program and Trust significantly influence Payment Decisions, contributing 17.8%. However, partial t-test results reveal contrasting findings: the Trust variable has a positive and significant effect (Sig. 0.000), while the Hajj Repayment Savings Program does not have a significant individual effect (Sig. 0.445). This indicates that for Leaders, trust in the company's integrity and credibility is the primary driver in financial decision-making compared to the technical savings facilities provided. The research model met normality assumptions through histogram and P-P Plot tests. This study suggests that Hajj travel organizers should focus more on strengthening transparency and relational bonds with partners to increase Hajj fee repayment commitments.
Tax Technology Adoption and Corporate Tax Compliance in the Coretax Era: The Moderating Role of External Consultants Jonris Hotman Tua; Basyiruddin Nur; Karsam Karsam; Atik Budi Paryanti; Solihin Solihin; Indra Pradana Singawinata
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1115

Abstract

The implementation of the Coretax system in Indonesia introduces structural demands for Foreign Direct Investment (PMA) companies, requiring alignment between internal financial systems and tax administration requirements. Synthesizing the Technology Acceptance Model (TAM), Contingency Theory, and Stakeholder Theory, this study examines the effects of Artificial Intelligence (AI) and cloud accounting adoption on corporate tax compliance and the moderating role of external tax consultants. The study contributes to the literature by demonstrating how external professional expertise helps align internal digital infrastructure with dynamic tax administration requirements and complex cross-border regulations. Using an explanatory quantitative approach, primary data were collected through structured questionnaires from 150 fiscal functional leaders of PMA companies in the Bekasi industrial cluster. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings show that AI adoption (β = 0.312, p = 0.001) and cloud accounting adoption (β = 0.285, p = 0.003) significantly enhance corporate tax compliance. Furthermore, external tax consultants significantly strengthen the positive effects of AI adoption (β = 0.241, p = 0.011) and cloud accounting adoption (β = 0.198, p = 0.032) on corporate tax compliance. These findings provide strategic insights into corporate fiscal governance in the Coretax era.
Demarcating Administrative Disputes and Transfer Pricing Fraud: A Corporate Mens Rea Reconstruction Model Dani Roberto Simanjuntak; Basyiruddin Nur; Ahalik Ahalik; Karsam Karsam; Atik Budi Paryanti; Solihin Solihin
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.1116

Abstract

This study addresses the legal uncertainty in distinguishing bona fide administrative disputes under the Arm’s Length Principle (ALP) from criminal tax fraud in transfer pricing practices in Indonesia. Utilizing a juridical-normative approach combined with comparative legal analysis, this paper evaluates four landmark judicial precedents (PT Astra International Tbk, PT Asian Agri Group, PT Adaro Indonesia, and PT Kaltim Prima Coal) against PMK 172/2023, OECD DEMPE standards, and international corporate criminal liability doctrines. The findings indicate that the boundary between administrative adjustments and criminal prosecution relies on substantiating economic substance and corporate intent (mens rea), rather than nominal tax correction thresholds. This paper contributes three conceptual frameworks: (1) the Four-Layer Transfer Pricing Fraud Test, (2) the Corporate Mens Rea Reconstruction Model, and (3) the Forensic Early Warning Framework. Grounded in utilitarian theory and the ultimum remedium principle, the study advocates for prioritizing restorative administrative sanctions to maximize state revenue recovery while safeguarding the national investment climate.
Co-Authors Achmad Jaelani Ahalik Ahalik Basyiruddin Nur Dani Roberto Simanjuntak Indra Pradana Singawinata Jonris Hotman Tua Karsam Karsam Solihin Solihin Wiwi Sobarsari