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All Journal Jurnal Reviu Akuntansi dan Keuangan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis 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 Energy Social Sciences Other

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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.
Kepentingan Asing, Aktivitas Internasional, dan Thin Capitalization: Pengaruh Terhadap Agresivitas Pajak di Indonesia Nainggolan, Christina; Sari, Dahlia
Jurnal Akuntansi dan Bisnis Vol 19, No 2 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.364 KB) | DOI: 10.20961/jab.v19i2.421

Abstract

This research investigates the impact of multinational company characteristics on tax aggressive in Indonesia. Those characteristics are identified by the existence of foreign interests, represented by significant foreign ownership and foreign director; international activities, represented by international related party transaction and multinational operation; and thin capitalization. This quantitative research uses sample of 150 IDX listed companies starting from 2011-2015. This research uses panel data for data regression. This study finds that the existence of foreign director and international related party transactions increase tax aggressiveness, while the significant foreign ownership decrease the tax aggressiveness.Penelitian ini meneliti pengaruh karakteristik perusahaan multinasional terhadap agresivitas pajak di Indonesia. Karakteristik perusahaan multinasional terdiri dari kepentingan asing yang diwakili oleh adanya kepemilikan asing yang signifikan dan direksi asing; aktivitas internasional diwakili oleh transaksi ke pihak berelasi di luar negeri dan operasi di luar negeri (multinationality); serta thin capitalization. Penelitian ini mengambil sampel 150 perusahaan yang terdaftar di BEI selama tahun 2011-2015. Penelitian ini menggunakan data panel dalam pengolahan data. Hasil regresi data panel membuktikan bahwa keberadaan direksi asing dan transaksi ke pihak berelasi di luar negeri meningkatkan agresivitas pajak, sedangkan kepemilikan asing menurunkan agresivitas pajak.
Kepemilikan Institusional, Kompetensi CFO, Ketidakpastian Lingkungan dan Penghindaran Pajak Dahlia Sari; Lolita Riantida Simamora
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2446

Abstract

This research examines the relationship between institutional ownership and CFO competence in relation to tax avoidance, as well as the moderating role of environmental uncertainty in tax avoidance behavior. The study utilizes a sample of 474 observations from publicly listed companies in the Indonesia Stock Exchange (BEI) during the period of 2016-2021. The findings of this study provide evidence that high levels of institutional ownership are associated with increased tax avoidance activities, while CFO competence is positively related to tax avoidance behavior. Moreover, the results demonstrate that environmental uncertainty weakens the negative relationship between institutional ownership and tax avoidance, while it strengthens the positive relationship between CFO competence and tax avoidance. These findings have implications for regulators to continuously improve tax regulations and consider implementing punishments as deterrents for corporate taxpayers engaged in tax avoidance practices.
Tax Dispute Resolution Analysis On Promotional Cost Adjustments Wisnu Listiadi; Dahlia Sari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 3 (2026): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i3.10275

Abstract

This study aims to analyze tax disputes related to promotional expenses in the calculation of Corporate Income Tax (PPh Badan), focusing on the causes of disputes and the treatment of promotional expenses that do not meet administrative requirements. A qualitative approach using case studies is employed, analyzing 94 tax court decisions related to promotional expenses in 2024. The research also includes interviews with officials from the Directorate General of Taxes (DJP) and taxpayers. The results show that the main factors causing disputes are differences in interpretation between the tax authorities and taxpayers regarding the substance of promotional expenses, as well as incomplete administrative documentation, such as nominative lists. Although the court prioritizes the substance of promotional expenses, administrative non-compliance remains a reason for fiscal correction. The study identifies the need for formalizing tax policies related to promotional expenses into stronger regulations to provide clearer legal certainty. Additionally, it is recommended that the DJP improve the tax administration system by allowing taxpayers to substantiate legitimate promotional expenses, even if administrative documents are incomplete. The study also suggests enhancing training for tax officials to better understand the characteristics of taxpayers' businesses and the importance of proper document management to reduce future tax disputes.
Co-Authors Christine Tjen Erfelinda Noorkhaista, Erfelinda Havidz Ibrahim Ibnu Yudhi Wibowo Ibrahim, Havidz Jatmika, Aqmarina Ishmah Junda Harahap Lolita Riantida Simamora Muhammad, Fadel Mirojd Nainggolan, Christina Ningtias Safitri Rijal Allamah Harahap Sandy Kuswara Simanjuntak, Patrick Naomi Maysias Widhi Nugroho Budi Prasetyo Wisnu Listiadi