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All Journal Transekonomika : Akuntansi, Bisnis dan Keuangan Enrichment: Journal of Multidisciplinary Research and Development
Puji Wahono
Universitas Negeri Jakarta, Indonesia
Humanities Economics, Econometrics & Finance Engineering Health Professions Social Sciences

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Review of Tax Coverage in Digital Insurance Companies PT XYZ Case Study Tri Ameliyaningsih; Evelyne Shafina; Indra Pahala; Puji Wahono
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.833

Abstract

The rapid growth of digital insurance companies, such as PT XYZ, presents new challenges in taxation due to the technology-based nature of their operations. This research aims to examine the application of tax policies, specifically Corporate Income Tax (CIT), Value Added Tax (VAT), and Income Tax Article 21 (ITA 21) at PT XYZ. This research uses a qualitative approach with a case study method, which collects data through interviews with company management and analyzes secondary data, including financial statements and tax documents. The results showed a gap between the prevailing tax policy and the operational reality of digital insurance companies, especially in digital revenue recognition and the application of VAT on insurance products sold online. PT XYZ faces challenges in reconciling salary costs due to the company's policy of capitalizing employee compensation. This study concludes that tax regulations need to be adjusted to better suit the characteristics of the digital insurance business. The results suggest that regulators should consider revising tax policies to address these challenges, in order to achieve tax efficiency without sacrificing compliance.
Perbandingan Sistem Pajak E-Commerce di Indonesia dengan Negara Lain Windy Fatma Susmala; Wanti Nur Jadidah; Indra Pahala; Puji Wahono
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.850

Abstract

This study aims to compare the e-commerce taxation system in Indonesia with several other countries that have already implemented digital tax policies. With the rapid development of the e-commerce sector, Indonesia faces a major challenge in creating regulations that can accommodate cross-border transactions and ensure tax compliance from local and foreign business actors. This study discusses the main differences between the tax systems implemented in Indonesia and countries such as the European Union, the United States, Australia, and Singapore. The main focus of this study is to analyze the differences in the types of taxes, collection mechanisms, and their impacts on entrepreneurs and state revenues. This study uses a quantitative descriptive approach with secondary data obtained from government reports and academic sources, as well as a survey of e-commerce actors in Indonesia. The results of this study are expected to provide insights for improving tax policies in Indonesia, especially in aligning the digital taxation system with global trends.
Determination of Organizational Citizenship Behavior in Outsourcing Employees at PT Kosami Sejahtera Utama Aulia Dwi Kumala; Puji Wahono; Usep Suhud
Enrichment: Journal of Multidisciplinary Research and Development Vol. 4 No. 4 (2026): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v4i4.729

Abstract

This study examines the determinants of Organizational Citizenship Behavior (OCB) among outsourcing employees at PT Kosami Sejahtera Utama, an outsourcing company supporting terminal operations at Soekarno-Hatta International Airport. Outsourced workers in Indonesia frequently face job insecurity and low job satisfaction, which negatively affects their willingness to engage in voluntary behaviors beyond formal duties behaviors essential for organizational effectiveness. Preliminary observations at PT Kosami Sejahtera Utama revealed indications of low OCB across multiple dimensions, including reluctance to help coworkers voluntarily and various disciplinary violations. This research employed a quantitative approach with an explanatory design, utilizing a population of 332 employees and a sample of 270 respondents selected through purposive sampling. Data were collected using a structured questionnaire measured on a six-point Likert scale and analyzed using Structural Equation Modeling (SEM) with AMOS version 29. The findings reveal that: (1) job satisfaction has a significant positive effect on OCB (CR=6.848, p<0.05); (2) job satisfaction significantly influences organizational commitment (CR=10.217, p<0.05); (3) work motivation significantly affects organizational commitment (CR=9.389, p<0.05); (4) work motivation significantly influences OCB (CR=6.690, p<0.05); and (5) organizational commitment significantly affects OCB (CR=3.657, p<0.05). These results confirm that enhancing job satisfaction, work motivation, and organizational commitment serves as an effective strategy for fostering employee OCB in outsourcing companies. The research contributes to the application of Social Exchange Theory in non-permanent employment contexts and offers practical implications for improving the sustainable quality of airport operational services through targeted human resource management policies.
Co-Authors Aulia Dwi Kumala Evelyne Shafina Indra Pahala Tri Ameliyaningsih Usep Suhud Wanti Nur Jadidah Windy Fatma Susmala