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All Journal INFO ARTHA JURNAL PERSPEKTIF BEA DAN CUKAI Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Dialektika: Jurnal Ekonomi dan Ilmu Sosial Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Pajak dan Keuangan Negara (PKN) Educoretax Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Arif Nugrahanto
Politeknik Keuangan Negara STAN
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGARUH PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN PAJAK PADA SELF ASSESSMENT SYSTEM DI INDONESIA Dinar Ayu Adelina; Arif Nugrahanto
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 16 No. 1 (2021): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (835.039 KB) | DOI: 10.25105/jipak.v16i1.8374

Abstract

In the last few decade, the government still faces the problem of low tax revenue. The low level of tax compliance is an issue that is often discussed. In the self-assessment system, the responsibility for fulfilling tax obligations lies in the taxpayer side then the knowledge and comprehension of taxation matter is very substantial. This study aims to identify the relationship between tax knowledge and tax compliance behavior. Furthermore, it also attempts to map the situation of tax knowledge and tax compliance behavior in Indonesian. Through statistical tests with the multiple linear regression method based on a survey involving 260 respondents at a national scale, it is found that knowledge related to tax regulations significantly has influenced tax compliance behavior. Moreover, stepwise regression has identified the two most influential factors, there are knowledge of tax objects and knowledge of tax penalties. In addition, the t-test and MANOVA test prove that the ownership of NPWP, education level, occupation, and income significantly influence the tax knowledge.
KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN ASING DALAM MEMODERASI PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN Arif Nugrahanto; Egra Gramatika
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 17 No. 2 (2022): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.452 KB) | DOI: 10.25105/jipak.v17i2.10289

Abstract

This study aims to examine the effect of tax avoidance on firm value and to examine the role of managerial ownership and foreign ownership in moderating this relationship. This research uses quantitative methods and is carried out on consumer goods industry sub-sector companies listed on the IDX in 2016-2019. Using a total sample of 28 companies, it was applied with 112 total observations. This study uses Cash ETR and Current ETR to measure tax avoidance, adjusted Tobin's Q to measure firm value, managerial ownership and foreign ownership as moderator variables, and company age and size as control variables. Using panel data method, the findings are that tax avoidance has a significant positive effect on firm value. Meanwhile, the managerial ownership weakens the relationship between tax avoidance and firm value, and foreign ownership weakens the relationship between tax avoidance and firm value. Moreover, applying  Cash ETR or Current ETR as a proxy produce the different results.
Pengaruh Inflasi Terhadap Capaian Ekspor Komoditas Migas di Indonesia (Studi pada Tahun 2020-2023) Riyadi, Oky Andrian; Arif Nugrahanto
JURNAL INFO ARTHA Vol 8 No 1 (2024): Edisi Juli 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i1.2696

Abstract

Several studies regarding the influence of inflation on export performance have reached relatively similar conclusions. Lovasy (1962) found evidence that inflation tends to inhibit export expansion. Gylfason (1999) further strengthened this, specifying that high inflation in natural resource commodities tends to be associated with low export levels. Given Indonesia's status as an oil-exporting country, researchers were interested in conducting statistical testing in the Indonesian context using data from the Ministry of Trade and the Central Statistics Agency for the period 2020-2023. The research approach adopted in this study follows Tien (2021) using IBM Statistics SPSS 25 software for data processing. The dependent variable is the export of oil commodity, while the independent variable is the inflation rate. The results of regression indicate that the coefficient of determination between variables has a statistically significant value to reject the null hypothesis. This suggests that the inflation rate has a positive impact on oil export performance. The positive impact of inflation on oil commodity export performance may be attributed to several factors, including world oil market conditions, domestic economic structure, and government export policies.
Determinan Tax Avoidance pada Perusahaan Manufaktur: Peran Komisaris Pejabat/Mantan Pejabat, Leverage, Konsentrasi Pelanggan, dan Kepemilikan Institusional Andre Nugroho; Desta Dwi Ramadhan; Riska Lailatul Fitri; Aisha Salsabila; Muhammad Islam Izzatii; Arif Nugrahanto
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7893

Abstract

This study examines the effects of politically connected commissioners (current or former government officials), leverage, customer concentration, and institutional ownership on tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using a quantitative approach with Panel-Corrected Standard Errors (PCSE) and purposive sampling, the final sample comprises 56 firms (280 firm-year observations). The findings indicate that leverage significantly increases tax avoidance, and the presence of commissioners who are current or former government officials further amplifies firms’ propensity to engage in tax avoidance. In contrast, institutional ownership significantly promotes tax compliance, while customer concentration has no significant effect on tax avoidance. Therefore, tax supervision and governance should be prioritized for firms with high leverage and strong political connections, as they are more prone to engage in tax avoidance.
ESTIMASI POTENTIAL LOSS PAJAK PENGHASILAN ATAS PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN (PPHTB): DISPARITAS NILAI PELAPORAN WAJIB PAJAK DAN HASIL PENILAIAN DATA PASAR Syerlin Juwita; Arif Nugrahanto
JURNAL INFO ARTHA Vol 10 No 1 (2026): Edisi Juli 2026
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v10i1.3869

Abstract

Penelitian ini mengkaji adanya potensi kerugian (potential loss) pada penerimaan PPhTB di Kabupaten Bungo yang bersumber dari tingginya disparitas antara nilai transaksi yang dilaporkan Wajib Pajak dan nilai pasar. Menggunakan pendekatan kuantitatif deskriptif, penilaian berbasis data pasar diuji secara individual terhadap 42 sampel tanah kosong. Hasil analisis mengungkapkan kesenjangan yang kontras karena rata-rata nilai pasar objek pajak mencapai Rp679.847/m², sementara nilai transaksi yang dilaporkan hanya menyentuh Rp223.553/m². Capaian nilai pelaporan yang hanya menyentuh 32,9% dari nilai pasar sesungguhnya ini menegaskan bahwa dasar pengenaan pajak saat ini belum mencerminkan potensi aktual di lapangan. Indikasi under assessment tersebut dipertegas oleh nilai Assessment Sales Ratio (ASR) rata-rata yang hanya sebesar 38%, sebuah nilai yang menunjukkan deviasi signifikan dari standar ideal IAAO sebesar 90% hingga 110%. Konsekuensinya, estimasi potential loss PPhTB di Kabupaten Bungo diprediksi menembus Rp1,41 miliar hingga Rp5,49 miliar, dan berisiko melonjak hingga Rp52,19 miliar pada skala Provinsi Jambi. Kondisi ini berkaitan erat dengan rendahnya kesadaran Wajib Pajak, adanya kecenderungan penghindaran pajak, serta keterbatasan ruang pengawasan otoritas. Sebagai langkah mitigasi fiskal, penelitian ini merekomendasikan restrukturisasi strategi pemungutan melalui intensifikasi pengawasan lapangan, edukasi kepatuhan yang masif, serta pembaruan regulasi validasi pelaporan nilai demi mewujudkan tata kelola penerimaan yang adil dan optimal.
Optimization of limit value determination in the context of disposal of state property through auction at the Indonesian Audit Board (BPK RI) Representative Office in Jambi Province Syerlin Juwita; Arif Nugrahanto
Educoretax Vol 6 No 5 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i5.2098

Abstract

State Property (BMN) plays a vital role in supporting government functions. Still, over time, many assets experience a decrease in economic and functional value, so they require elimination through an auction mechanism. The elimination of BMN through auction at BPK RI Representative of Jambi Province has been carried out per the regulations, as stipulated in PMK Number 50/PMK.06/2014. This study aims to evaluate the process of determining the limit value in BMN write-off, especially at the BPK RI Representative of Jambi Province, focusing on the effectiveness of procedures and identifying obstacles. Data was obtained through observation and interviews with BMN managers. The results showed that 138 assets with an acquisition value of Rp 197,444,050 experienced an average physical depreciation of 81% and an average functional and economic depreciation of 95.1%, resulting in a limit value of Rp 8,154,608. Although the write-off implementation complies with regulations, obstacles remain regarding officer competence, document completeness, and internal regulation flexibility. This research provides practical contributions in the form of recommendations for optimizing the limit value determination process to support more efficient, transparent, and accountable governance of state assets. 
Co-Authors Adelina, Dinar Ayu Aisha Salsabila Andre Nugroho Andri Nasution, Soupani Andyan Zakiy Pradhana Dea Mustika Kusuma Wardani Desta Dwi Ramadhan Dinar Ayu Adelina Egra Gramatika Muchtar, Masruri Muhammad Islam Izzatii Nurlatifah Asikin Raharjo, Deshita Maharani Riska Lailatul Fitri Riyadi, Oky Andrian Syerlin Juwita Syerlin Juwita Umar Faruq