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Siti Nuryanah
Faculty of Economics and Business, Universitas Indonesia, Indonesia
Economics, Econometrics & Finance

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Analysis of Obstacles in Supervision of Value Added Tax Collectors on Trading Through Electronic Systems Fakhri Jamal Yusuf Siregar; Siti Nuryanah
E-Jurnal Akuntansi Vol. 35 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

The Directorate General of Taxes (DGT) made a change to the duty and function of the supervision of KPP Badan dan Orang Asing (Badora) to supervise the business actors of Trading Through Electronic Systems (TTES). This research aims to analyze the obstacles faced by Account Representatives (AR) at KPP Badora in supervising TTES VAT collectors using the ADKAR model. A case study approach with mixed methods was employed in this research, with data collected through questionnaires and interviews. The results showed that ARs experienced obstacles in supervising TTES VAT collectors based on the ADKAR model. While no obstacles were identified in the aspects of awareness and desire, challenges were evident in the aspects of knowledge, ability, and reinforcement. In the knowledge aspect, ARs lacked a comprehensive understanding of the business processes of TTES VAT collectors. In the ability aspect, obstacles included the absence of comparative data on transaction values and traffic volume, an insufficiently supportive supervisory information system, and unenforceable sanctions. Finally, in the reinforcement aspect, ARs were not supported by a supervisory business process tailored to the specific characteristics of TTES VAT collectors.
Account Representative’s Challenges in Supervising Affiliated Transactions on Intragroup Loans Heni Wuryaningsih; Siti Nuryanah
E-Jurnal Akuntansi Vol. 34 No. 8 (2024)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/

Abstract

Amendments to the supervisory business process by the Directorate General of Taxes in SE-05/PJ/2022 require the Account Representative to conduct transfer pricing analysis. The analysis at the supervision stage is expected to improve cooperative compliance and reduce transfer pricing disputes. This study will examine the problems in monitoring affiliate transactions on intragroup loans by Account Representatives as a result of business process changes. This study makes a empirical contribution by addressing research gap in affiliate transactions on intragroup loans from the standpoint of tax supervisions. This study is a case study on Account Representatives at the Directorate General of Taxes, conducted using qualitative descriptive methodologies. Open-ended surveys and interviews are utilized for triangulation purposes to increase the level of validity. The findings revealed that barriers to the supervision of affiliate transactions on intragroup loans include inadequate personnel capability, lack of taxpayer cooperation, regulatory issues and organizational issues.
Co-Authors Fakhri Jamal Yusuf Siregar Heni Wuryaningsih