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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi International Research Journal of Business Studies (E-Journal) Owner : Riset dan Jurnal Akuntansi Jurnal Akuntansi dan Bisnis Jurnal Aplikasi Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Manajemen Bisnis, Akuntansi dan Keuangan International Research Journal of Business Studies Ekopedia: Jurnal Ilmiah Ekonomi E-Jurnal Akuntansi
Dahlia Sari
Department Of Accounting, Universitas Indonesia, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Konsep Titipan (Wadi’ah) Bahan Bangunan dalam Perspektif Ekonomi Islam (Studi Kasus di UD. Sejahtera  Kampung Saroha Kecamatan Barumun) Rijal Allamah Harahap; Junda Harahap; Dahlia Sari
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 2 (2025): April-Juni 2025
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/rkacpk13

Abstract

Penelitian ini bertujuan untuk mengetahui konsep titipan  (wadi’ah)  dalam perspektif ekonomi  Islam. Untuk mengetahui  konsep titipan (wadi’ah) bahan bangunan dalam perspektif ekonomi Islam di UD. Sejahtera Kampung Saroha Kecamatan Barumun. Hasil penelitian menunjukkan bahwa: Konsep  titipan  (wadi’ah)  dalam perspektif ekonomi  Islam memenuhi syarat dan rukun wadi’ah, diantranya telah ada dua orang yang berakad yang terdiri dari penitip dan penerima titipan, ada sesuatu yang dititipkan (Wadi’ah  atau Muwada’), ada shighat (ijab dan qabul), orang yang dititipi menjaga barang titipan dengan baik dan  konsep  titipan  (wadi’ah)  yang digunakan adalah wadiah yad dhamanah, di mana si penerima titipan dapat memanfaatkan barang titipan tersebut dengan seizin pemiliknya dan menjamin untuk mengembalikan titipan tersebut secara utuh setiap saat kala si pemilik menghendakinya. Konsep titipan (wadi’ah) bahan bangunan di UD. Sejahtera Kampung Saroha Kecamatan Barumun sudah sesuai perspektif ekonomi Islam karena tidak ada yang dirugikan di antaradua orang yang ber akad yang terdiri dari penitip dan penerima titipan, bahan-bahan bangunan yang telah ditabung sudah ada pada saat penabung memintanya, dan tugas pekerja pada toko bangunan untuk mengantarkan bahan bangunan tersebut ke tempat yang telah disebutkan. barang yang sudah dititipkan oleh orang lain diperbolehkan untuk di jual ke orang lain lagi, namun dengan catatan ketika mau diambil barang tersebut oleh pembeli atau yang menitipkan harus sudah ada barangnya ditempat (di toko), kegiatan tabungan bahan bangunan adalah bahwa semuanya saling berkaitan dan saling melengkapi, tolong menolong sehingga dengan begitu nilai-nilai kepercayaan antara satu sama lain saling diutamakan dan dikedepankan. Kemaslahatan bagi individu dan masyarakat merupakan hal terpenting dalam kehidupan ekonomi.
EVALUATION OF TAX COLLECTION ON VERIFICATION SERVICES BY CRYPTOASSET VALIDATORS Jatmika, Aqmarina Ishmah; Sari, Dahlia
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i1.17461

Abstract

The rise of cryptocurrencies has reshaped the global financial system, posing challenges in taxing crypto transactions and emphasizing the need for a unified and responsive regulatory framework. In response, Indonesia enacted PMK 68/2022 to regulate the taxation of crypto transactions. This qualitative research aims to evaluates the collection of Final Income Tax Article 22 on verification services by crypto-asset validators, based on “The Four Maxims” tax collection principle. Data were collected using in-depth interview with seven respondents, comprising four crypto-asset validators, two tax consultants, and one tax authorities as a form of triangulation. This study found that Article 22 Final Income Tax collection in Indonesia has met the convenience and efficiency principle of “The Four Maxims”. However, it failed to meet the criterion of certainty, owing to uncertainties in the definition and the method for calculating the tax basis. Also, the principle of equality is not realized due to the policy's focus on ease of administration and simplicity. The findings from this research are anticipated to assist tax authorities in formulating policies to enhance compliance among validators.
Utilization of Automatic Exchange of Information (AEoI) in Efforts to Increase Taxpayer Compliance Simanjuntak, Patrick Naomi Maysias; Sari, Dahlia
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 2 No. 2 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v2i2.7587

Abstract

This research aims to evaluate the effectiveness of using Automatic Exchange of Information (AEOI) data in increasing individual taxpayer compliance, especially regarding mandatory personal income tax at KPP Y. This research uses a case study approach and qualitative methods. Context evaluation shows that the use of AEOI data in KPP Y provides a good understanding of WP compliance issues and the purpose of using AEOI data. Input evaluation shows that resource availability, technical understanding, and responsibility related to AEOI implementation have been achieved well. Process evaluation indicates that implementation is according to plan, handling obstacles with the right approach, and a positive response from WP. This research has a positive impact on the use of AEOI data in increasing taxpayer compliance, especially regarding the Voluntary Disclosure Program (PPS). The main innovation lies in recommendations for routine derivation of AEOI data, verification of data from other countries, and improvement of data comprehensiveness.
Penerapan BEPS Action Plan 4 sebagai Penangkal Penghindaran Pajak melalui Pembebanan Biaya Pinjaman Ibrahim, Havidz; Sari, Dahlia
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2043

Abstract

Since 2015, the government has enacted an interest limitation rule to prevent excessive interest deduction and tax avoidance. However, this regulation is not aligned with the BEPS Action Plan 4 released by the OECD. Previous research had been conducted quantitatively to measure the effectiveness of the current interest limitation rule in Indonesia. However, the result still inconclusive. Some research concluded that the current interest limitation rule is effectively impacted the tax avoidance, while other research concluded otherwise. Furthermore, previous research suggested the importance of future research concerning the BEPS Action Plan 4 implementation in Indonesia. In order to fill the gap, this study aims to evaluate the effectiveness of the current regulation in Indonesia and provide ideal recommendations for implementing the BEPS Action Plan 4 to prevent tax avoidance. The research uses qualitative methods, including case studies and data acquisition techniques like interviews and document analysis. The study found that the current interest limitation rule in Indonesia is not effective in preventing tax avoidance. The OECD's BEPS Action Plan 4 recommendations are considered more effective as an anti-tax avoidance model. The ideal approach for implementation in Indonesia is the mandatory fixed ratio rule method based on EBITDA, with a de minimis threshold. The recommended ratio aligns with the OECD's recommendations, but should be periodically updated according to economic conditions. This approach should apply to both single entities and taxpayers who are group members.
Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness Sari, Dahlia; Tjen, Christine
International Research Journal of Business Studies Vol. 9 No. 2 (2016): August - November 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.9.2.93-104

Abstract

This study aims to examine the influence of the corporate taxpayers’ level of CSR disclosure and environmental performance on the level of tax aggressiveness. This study took a sample of non-financial companies listed on the Indonesian Stock Exchange during 2009-2012. This study shows that the corporate taxpayers’ level of CSR disclosure has significant negative effect towards the tax aggressiveness. It means the higher the level of the CSR disclosure, the lower the company’s tax aggressiveness. This study also proves that good environmental performance will strengthen the negative effect of CSR disclosure on tax aggressiveness. The assessment of environmental performance is conducted by the Ministry of Environment as independent party. It means that the higher the score of company’s environmental performance, the higher the commitment to pay taxes. This study supports the view that more socially responsible corporations are likely to be less tax aggressive.
Effectiveness of Supervision of Virtual Office Taxpayer Based on Evaluation of Supporting Factors for Taxpayer Supervision Baihaqi, Muhammad; Sari, Dahlia
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.p01

Abstract

Effective supervision of virtual office taxpayers (WP VO) is essential to optimize tax revenue, given the growth in the number of WP VO and the potential revenue that this represents. This study aims to analyze the effectiveness of WP VO supervision based on the constraints encountered, using an evaluation of factors supporting taxpayer supervision. The study was conducted at the Jakarta Pancoran Tax Office, which has a significant number of WP VO. A case study approach was used, employing a mixed method with data collection through questionnaires and interviews. The results of the study indicate that, out of the five supporting factors analyzed, the main challenges in WP VO supervision lie in the taxpayer and regulatory factors. Regarding the taxpayer factor, many taxpayers are uncooperative and have invalid profile data. Meanwhile, regarding the regulatory factor, there are no specific policies governing VO taxpayers to support the implementation of supervision. With the supporting factors for supervision not yet fulfilled, the implementation of VO taxpayer supervision is hindered and has not been effective.
Co-Authors Christina Nainggolan Christine Tjen Erfelinda Noorkhaista, Erfelinda Havidz Ibrahim Ibnu Yudhi Wibowo Ibrahim, Havidz Jatmika, Aqmarina Ishmah Junda Harahap Muhammad, Fadel Mirojd Ningtias Safitri Riantida Simamora, Lolita Rijal Allamah Harahap Sandy Kuswara Simanjuntak, Patrick Naomi Maysias Widhi Nugroho Budi Prasetyo