Article Per Year (5 Year)
p-Index From 2020 - 2025
2.633
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan JURNAL AKUNTANSI DAN AUDITING Prosiding PESAT Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Akuntansi dan Keuangan Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Akuntansi dan Bisnis The Indonesian Journal of Accounting Research Coopetition : Jurnal Ilmiah Manajemen Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Journal of Economics and Business UBS Jurnal Manajemen Bisnis dan Keuangan Accounting and Finance Studies Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) Jurnal Akuntansi E-JURNAL AKUNTANSI
Dwi Martani
Fakultas Ekonomi Dan Bisnis, Universitas Indonesia Jl. Dr. Sumitro Djojohadikusumo (Lkr. Kampus Raya)), Depok
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
Evaluasi Dampak Penerapan PSAP 17 Properti Investasi Pada Lembaga Manajemen Aset Negara Alif Indra Ramadhan; Dwi Martani
Jurnal Akuntansi dan Bisnis Vol 23, No 2 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i2.1148

Abstract

Penelitian ini bertujuan mengevaluasi dampak penerapan PSAP 17 Properti Investasi atas BMN berupa aset kelolaan dan kendala dalam penyelenggaraan akuntansi sesuai dengan ketentuan yang berlaku. Metode yang digunakan adalah metode kualitatif melalui pendekatan studi kasus atas aset kelolaan pada Badan Layanan Umum Lembaga Manajemen Aset Negara. Hasil penelitian menunjukkan bahwa penerapan PSAP 17 tidak berdampak pada proses bisnis namun terdapat kendala pada administrasi akuntansi di LMAN. Penelitian ini merekomendasikan diperlukan penerbitan aturan terbaru yang mengakomodasi pencatatan aset kelolaan sebagai properti investasi dan pengembangan sistem pencatatan aset kelolaan yang tersinkronisasi untuk kebutuhan internal seperti rekonsiliasi dengan DJKN dan audit BPK, maupun kebutuhan eksternal yaitu dengan mitra pemanfaatan aset.
The effect of corporate social responsibility disclosure and corporate governance on aggressive tax action Adiputra, I Made Pradana; Martani, Dwi; Martadinata, I Putu Hendra
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 2 (2019): August - November 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i2.1295

Abstract

This study aims to analyze the effect of corporate social responsibility disclosure and corporate governance on aggressive tax action. This study analyzes corporate social responsibility disclosure based on Global Reporting Initiative (GRI), corporate governance analysis using ASEAN Corporate Governance Scorecard and measurement of aggressive tax action by using abnormal book tax difference (ABTD). It was conducted using secondary data in the form of annual reports and financial statements of companies listed on the Indonesia Stock Exchange in 2012- 2014. Sampling was done by purposive sampling, with nonprobability method. The sample was determined based on companies disclosing corporate social responsibility in accordance with content analysis on GRI4. The data were analyzed using regression analysis for testing the research model. It shows that the disclosure of corporate social responsibility negatively affects aggressive tax action. It also shows that corporate governance through corporate boards can reduce aggressive tax action, while the audit committee and internal audit have small effect on the tendency of aggressive tax action. This means the government can strengthen and enforce policies related to social responsibility and corporate governance to prevent tax aggressive behavior by companies.
Optimalisasi Barang Milik Negara: Penelitian Konsep Capital Charge Dalam Perspektif Peningkatan Efisiensi Penggunaan Aset Pemerintah Boris Satriyo Utomo; Dwi Martani
Jurnal Reviu Akuntansi dan Keuangan Vol. 13 No. 3 (2023): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v13i3.29934

Abstract

Purpose: This study aims to analyze the possibility of applying the capital charge concept to the mechanism for managing state assets. This study also elaborates on the prerequisites that must be met for the application of the capital charge. Methodology/approach: This study uses a qualitative approach in the form of a case study conducted at the Directorate General of State Assets Management of the Ministry of Finance Republic of Indonesia. This unit has the authorization to formulate policies in the field of management of state assets. The study was carried out by analyzing literature studies, analyzing data on the management of state assets, and analyzing interview results. The data collection method consists of secondary data for literature analysis and data analysis on the management of state assets. Primary data collection methods were used to analyze interview results. The participants for this study are government officials in the Directorate General of State Assets Management and Directorate General of Treasury Ministry of Finance. Findings: The study found that the concept of capital charge is relevant for managing state assets, especially to the concept of optimizing state assets management. The optimizing concept focuses on the cost efficiency of underutilized BMN. However, in its implementation, it is necessary to take into account the fiscal impact from the perspective of state financial budgeting in the APBN. Practical implications: The implementation of capital charges in state assets management is expected to increase the efficiency usage of state assets which is in an underutilized condition. Originality/value: The study was carried out using the case study method at the unit which has the authority to formulate policies in the field of management of state assets. Previous research in Indonesia was done using another method.
Optimalisasi Penerimaan Pajak Melalui Kegiatan Pengawasan Kepatuhan di KPP Pratama Jakarta Grogol Petamburan Tri Sugiarto; Dwi Martani
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2382

Abstract

Indonesia's tax ratio is lower compared to some countries in the ASEAN region. Therefore, Directorate-General of Tax needs to create policies in order to increase sustainable tax compliance and optimal tax revenue. This research aims to analyze compulsory tax compliance supervision activities based on the Letter of the Director-General of Tax No. SE-05/PJ/2022 which is consisting of four stages: planning, implementation, follow-up, and evaluation monitoring at the Kantor Pelayanan Pajak Pratama Jakarta Grogol Petamburan using the (OECD, 2021) evaluation criteria consisting of relevance, coherence, effectiveness, efficiency, impact, and sustainability.. The method used in this research is a descriptive qualitative method. The data collection technique is performed using in-depth interviews with 10 respondents as primary data and review documents, regulations, as well as previous research relevant to the research theme as secondary data then perform triangulation of data to check the validity of data or information obtained. The results of this research show that SE-05 supervision activities have been carried out well by achieving tax revenue targets, achieving office assessment indicators, and helping to increase taxpayer compliance. Apart from that, it is hoped that there will be regulations that expand authority and increase the number of account representative personnel. This research is expected to contribute in efforts to increase revenue and compliance with tax obligations.
ANALYSIS OF EFFECTIVE TAX RATE BASED ON IDX INDUSTRY CLASSIFICATION (IDX-IC) FOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR 2019-2021 Arya Marantika; Dwi Martani
Jurnal Akuntansi Vol. 13 No. 1 (2023): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.13.1.69-82

Abstract

The aim of this research is to analyze related to the effective tax rate of companies for each classification sector based on the IDX-IC, to analyze the effect of the COVID-19 pandemic on corporate profits and tax burden, and to determine whether the factors used in this study have an influence on the effective tax rate of companies. A purposive sampling technique was used to determine the research sample, which consisted of companies listed on the Indonesia Stock Exchange classified based on the IDX-IC. The research approach used a mixed-methods approach. Based on the research, it was found that the average effective tax rate of the sample companies in 2019-2021 respectively, 26,87%, 24,51%, and 23,83%, with transportation and logistics sector have highest effective tax rate than other sectors. The COVID-19 pandemic has had varying impacts depending on the type of industry. Only the healthcare and infrastructure sector have performed better than other sectors during the COVID-19 pandemic. Apart from the COVID-19 pandemic variable, there are also group company variables used in researching the factors that affect the effective tax rate. Based on the research results, the COVID-19 pandemic variable has a positive effect on the effective tax rate. Meanwhile, group company variables have a negative effect on the effective tax rate. The influence of subsidiary company losses on consolidated profits causes the ratio of the effective tax rate to be smaller than the effective tax rate if it comes from the parent company.
Evaluasi Penerapan Penilaian Tingkat Maturitas BLU pada Perguruan Tinggi Mandisa, Ayub; Martani, Dwi
Jurnal Manajemen Bisnis dan Keuangan Vol 4 No 2 (2023): Oktober 2023
Publisher : https://jurnal.binamandiri.ac.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jmbk.v4i2.131

Abstract

BLU maturity rating assessment is an assessment method for assessing the performance of Public Service Agencies (BLU) which operate in several fields and have different characteristics. This study aims to assess the maturity level assessment method of BLU as a method for assessing BLU performance in the education sector. This study uses a qualitative descriptive analysis method. The results of the study show that the maturity level of BLU, in general, is in accordance with other performance assessment methods, such as the assessment of the soundness level of BUMN and accredited BAN-PT accreditation. Even so, there are adjustments that must be made, namely by differentiating aspects of the assessment based on the type of service and the size of a BLU.
Evaluasi Pengasuransian Barang Milik Negara – Gedung Bangunan Pada Kementerian Hukum dan Hak Asasi Manusia Amrullah, Ahmad Fauzi; Martani, Dwi
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 2 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Februari - Maret 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i2.4150

Abstract

Penelitian ini bertujuan menganalisis pengasuransian atas Barang Milik Negara-Gedung Bangunan, dengan mengidentifikasi permasalahan yang dihadapi dan memberikan rekomendasi kebijakan dalam upaya untuk meningkatkan efektivitas proses pengasuransian atas Barang Milik Negara-Gedung Bangunan pada Kementerian Hukum dan Hak Asasi Manusia. Penelitian menggunakan metode deskriptif analisis secara kualitatif dengan pendekatan studi kasus. Wawancara dilakukan terhadap Kementerian Hukum dan Hak Asasi Manusia dan 3 (tiga) Kementerian/Lembaga lain sebagai pembanding. Selain itu, wawancara juga dilakukan kepada Direktorat Jenderal Kekayaan Negara selaku pengampu kebijakan asuransi Barang Milik Negara dan PT Asuransi Jasa Indonesia selaku perusahaan yang terlibat dalam Konsorsium Asuransi Barang Milik Negara. Hasil dari penelitian menunjukkan bahwa pengasuransian barang milik negara telah dilakukan oleh Kementerian Hukum dan Hak Asasi Manusia sesuai dengan Peraturan Menteri Keuangan Republik Indonesia Nomor 97/PMK.06/2019 tentang Pengasuransian Barang Milik Negara. Satuan kerja yang jumlahnya cukup banyak membuat Kementerian Hukum dan Hak Asasi Manusia belum mampu untuk mengikutsertakan seluruh gedung bangunan satuan kerja dalam asuransi Barang Milik Negara.
Assessing Taxpayer Compliance Using Segmentation: A Case Study of KPP Pratama Jakarta Sawah Besar Dua Muammar Khadafi; Dwi Martani
E-Jurnal Akuntansi Vol 34 No 8 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i08.p20

Abstract

To enhance the supervisory function over taxpayers and improve tax revenue and compliance, the Directorate General of Taxes (DGT) issued SE-05/PJ/2022 on Taxpayer Compliance Supervision, refining the earlier SE-07/PJ/2020. A key provision of this regulation introduces the segmentation of taxpayers at the Primary Tax Office level. This study evaluates the implementation of taxpayer supervision through the segmentation method. A qualitative research approach was employed, using a case study at KPP Pratama Jakarta Sawah Besar Dua. The evaluation framework was based on criteria established by the OECD (2021), including relevance, coherence, effectiveness, efficiency, impact, and sustainability. The findings indicate that the taxpayer supervision policy utilizing the segmentation method aligns with the needs of the tax office in optimizing its supervisory role. The policy is consistent with broader tax regulations and aligns with policies implemented by other agencies. Furthermore, it has been effectively and efficiently executed, contributing positively to increased tax revenue and compliance while demonstrating sustainability. Given these outcomes, the continuation and further enhancement of this policy are recommended. Keywords: Policy Evaluation, Supervision, Segmentation, OECD Criteria
Evaluasi Aspek Legal dan Ekonomi dari Strategi Bunching (Studi Kasus pada Wajib Pajak Indonesia) Purwa Wicaksono, Swara Aldy; Martani, Dwi
Journal of Economics and Business UBS Vol. 14 No. 4 (2025): Journal of Economics and Business UBS
Publisher : Cv. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v14i4.2785

Abstract

Skema PPh Final melalui PP 23/2018 dan PP 55/2022 kerap dimanfaatkan karena dinilai mempunyai beban yang lebih ringan dibandingkan Pasal 17 UU PPh. Upaya manajemen pajak berupa tax avoidance, seperti bunching temporal dan bunching dapat terjadi dengan memanfaatkan celah regulasi perpajakan. Penelitian ini bertujuan mengevaluasi peran PP 55/2022 dalam mencegah bunching dan membandingkannya dengan mekanisme GAAR di Australia yang menekankan purpose test. Evaluasi dilakukan menggunakan enam kriteria OECD, yaitu relevansi, koherensi, efektivitas, efisiensi, dampak, dan keberlanjutan, melalui pendekatan kualitatif berbasis data primer dan sekunder, termasuk wawancara dengan pelaku usaha dan praktisi pajak. Hasil analisis menunjukkan bahwa PP 55/2022 tetap bermanfaat dalam mendukung kepatuhan administratif UMKM, tetapi memerlukan penguatan di sisi substansi dan implementasi untuk mencegah penghindaran pajak secara berkelanjutan. Studi komparasi dengan GAAR di Australia memperlihatkan bahwa penerapan pendekatan berbasis tujuan utama transaksi (dominant purpose test) disertai perangkat evaluatif yang konkret dapat memberikan arah penguatan bagi desain kebijakan anti-penghindaran di Indonesia.
Co-Authors A.A. Ketut Agung Cahyawan W Agusmansyah Agusmansyah Alif Indra Ramadhan Amrullah, Ahmad Fauzi Anindhita, Anggara A. Anindhita, Anggara A. Arya Marantika Azolla Degita Azis Boris Satriyo Utomo Debby Fitriasari Dian Pratiwi Etika Karyani Fitriany Fitriany, Fitriany Grace Talenta Hutagalung Gratia Mastauly Situmorang Hilda Rosietta, Hilda I Made Pradana Adiputra I Putu Hendra Martadinata . Ilha Refyal Mandisa, Ayub Marganingsih, Arywarti Marganingsih, Arywarti Muammar Khadafi Nurgiyanti Nurgiyanti Nurul Ainuzzahrah Oktavia Oktavia Oktaviani, Intan Herlina Oktaviani, Intan Herlina Persada, Aulia Eka Persada, Aulia Eka Purwa Wicaksono, Swara Aldy Rachmawati, Nurul Aisyah Rahfiani Khairurizka Sidharta Utama Stellaria Dyah Prametisiwi Tb. M. Yusuf Khudri Teguh I. Maulana Tri Sugiarto Willi Williyanto Zulma, Gandy Wahyu Maulana