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A Case Study of Tax Treaty to Generate Potential Tax Payer Revenue: A Case Study of Tax Treaty to Generate Potential Tax Payer Revenue Erets, Yoresy; Asqolani, Asqolani
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2948

This study aims to determine the tax avoidance scheme by utilizing Tax Treaty, to find out the infirmity of the Directorate General of Taxes (DGT), the improvements that have been made, and to find out whether the Lifting Corporate Veil doctrine can be used in the Treaty Shopping case between Indonesia and other countries. Indonesia's tax ratio trend, from 2001 to 2019, tends to decline. Indonesia's economy has managed to grow but more loss on tax potential. Tax Treaty between Indonesia-Netherlands is widely used by multinational companies to conduct Treaty Shopping. This research was conducted using qualitative research methods with case studies. The object used for the case study is the Supreme Court Decision Number 135/B/PK/PJK/2017. Data were obtained from available literature and interviews. The data will be reduced and grouped according to the themes discussed. Interview data and literature study were also used for data triangulation. Based on the results of the study, it is known that the tax avoidance scheme used in the case study object is the establishment of two companies in the Netherlands then recharacterize the interest payments to dividends. Furthermore, the infirmity of the DGT in this case is that the determination of the Beneficial Owner is not based on solid evidence and the existing regulations did not regulate the Beneficial Owner criteria in detail. DGT has made many improvements, such as amending the Indonesian-Dutch Tax Treaty, adopting a multilateral instrument (MLI), issuing PER-25/PJ/2018, SE-35/PJ/2021, and has compiled General anti-avoidance rule (GAAR) in tax rule. Finally, the principle of Lifting Corporate Veil can be applied to prevent cases of Treaty Shopping, however, its application should have standardize guidelines and consider the investment side.

Era Baru Program Relawan Pajak: Pemanfaatan Media Sosial dalam Penyuluhan Pajak Asqolani, Asqolani; Adhitama, Satria; Johantri, Bagas
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 6 No 2 (2024): Edisi November
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v6i2.2448

Penggunaan media sosial dalam penyuluhan pajak menjadi fenomena dalam upaya meningkatkan kepatuhan pajak. Penduduk Indonesia cukup banyak yang merupakan penduduk produktif berusia 15-64 tahun, yang termasuk Generasi Z (Gen Z). Generasi Z, yang lahir di era internet, dapat dimanfaatkan oleh Direktorat Jenderal Pajak (DJP) sebagai relawan pajak. Mereka dapat membantu menyebarkan materi pendidikan perpajakan melalui teknologi internet serta memberikan bantuan dalam pengisian SPT Tahunan PPh Orang Pribadi di berbagai lokasi seperti Kantor Pelayanan Pajak (KPP), kantor wilayah DJP, dan tempat lain yang memerlukan. Tujuan dari pengabdian ini adalah untuk mendukung DJP dalam meningkatkan kepatuhan dan pemahaman masyarakat tentang perpajakan, terutama dalam pengisian SPT Tahunan PPh Orang Pribadi. Program relawan pajak diharapkan dapat secara aktif menyebarkan informasi melalui berbagai platform media sosial seperti Instagram, Facebook, Twitter, YouTube, TikTok, atau Spotify, sehingga generasi muda yang produktif dapat dengan mudah mengakses informasi mengenai pajak.

Collaboration business intelligence prototype for the synergy of empowering MSMEs in the government agencies Maryadi, Maryadi; Asqolani, Asqolani; Sopian, Sopian
Jurnal Siasat Bisnis VOL 29, NO 1 (2025)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol29.iss1.art3

Purpose – This research develops a business intelligence prototype based on the analysis of profile data, problems, and needs of MSMEs.Design/methodology/approach – This research uses the descriptive analysis method by collecting data through interviews and documentation.Findings – Based on a sample of 5 respondent technical units in the Ministry of Finance, this research develops a prototype to empowering MSMEs in business sectors, problems, and needs of MSMEs that are fostered by several technical units in a government agency can be integrated and presented in business intelligence. This analytical tool can be used jointly by technical units to make decisions in preparing MSME empowerment programs.Research limitations/implications – The business intelligence model has just been developed based on data and discussions from 3-5 technical units in the Ministry of Finance and does not yet reflect the data and information needs of the Ministry of Finance as a whole. Practical implications – Government institutions that have not yet implemented business intelligence that supports MSME empowerment activities can develop this prototype into a fully functional system and can be used for synergistic empowerment of MSMEs.Originality/value – This research is intended to complement the limited discussion regarding the application of business intelligence in government institutions.

ANALISIS KESIAPAN DAN PENERIMAAN TEKNOLOGI DALAM PENYUSUNAN LAPORAN KEUANGAN BUMDESA Asqolani, Asqolani; Hadi, Miftahul
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3894

Abstract— This study aims to see the readiness and acceptance of the use of computerized information systems in the preparation of BUMDes financial statements. This study is concerned with one of the problems encountered in Village-Owned Enterprises (BUMDes) is the difficulty in preparing financial statements in addition to the need to increase financial literacy. The preparation of financial statements can be prepared manually or with the help of a computerized system. The method used is quantitative with a sampling selection method with convenience sampling to BUMDes administrators in Jombang Regency, East Java Province. This study uses the TRAM (Technology Readiness Acceptance Model) Model with a proxy of seven variables, namely optimism or optimism, innovation or innovativeness, discomfort or discomfort and insecurity or insecurity, perceived usefulness, perceived ease of use or perceived ease of use and interest in applying it or intention to use. The results of the study showed that of the 11 hypotheses proposed with the results of 5 hypotheses accepted and the rest rejected. These results show that BUMDES' readiness to use computerized information systems still needs to be improved. This study also recommends the need to socialize the benefits of computerized financial report preparation so that the perception of BUMDes administrators towards technology increases. Keywords: TRAM; Financial Statement; Village-Owned Enterprises; Computerized Information Systems.

TECHNOLOGY READINESS AND ACCEPTANCE PREDICT TAX AUDITORS’ DIGITAL ADOPTION Asqolani, Asqolani; Priyono, Agus Praises
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2684

In recent developments, incorporating digital technologies into auditing practices has accelerated, notably through the widespread use of Computer-Assisted Audit Tools and Techniques (CAATs). However, the readiness of tax auditors to embrace these innovations varies considerably, shaped by individual psychological traits and attitudes toward technology. This study investigates how tax auditors’ technology readiness influences their perceptions and acceptance of CAATs within the Coretax implementation by the Directorate General of Taxes (DGT). This study combines the Technology Readiness Index (TRI) 2.0 with the Technology Acceptance Model (TAM) framework. Empirical data were obtained from 85 tax auditors across 13 offices within the DGT Banten area and examined using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that optimism significantly and positively influences perceived usefulness and ease of use. These perceptions subsequently play a crucial role in shaping the behavioral intention to implement CAATs. The study suggests that enhancing auditors' confidence and positive outlook toward technology adoption can foster greater acceptance of audit digitization tools. This research adds to the scarce body of empirical studies that merge TRI and TAM frameworks in public sector contexts, providing actionable perspectives on digital transformation in tax audit settings.

ACCOUNTABILITY OF TAX RECEIVABLE MANAGEMENT: A CASE STUDY AT DIRECTORATE GENERAL OF TAXES Asqolani, Asqolani; Andriana, Nina; Hadi, Miftahul; Fathoni, Nur
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 6 No 2 (2023): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2023
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v6i2.432

Tax receivables managed by the Directorate General of Taxes (DGT) have enormous potential in state revenues but can also potentially lose the state if not appropriately handled. This can be seen from the audit results of the Audit Board of The Republic of Indonesia (BPK), which found inadequate administration of tax receivables with a value of more than Rp 20 trillion and repeated from previous years. This study's novelty is using the Global Accountability Project (GAP) approach and the OECD Principles of Corporate Governance to see the extent of accountability in tax receivables management with DGT as the research object. This study uses a qualitative method using primary data, interviews with DGT, BPK, and the Inspectorate General of the Ministry of Finance (ITJEN), and secondary data related to achievements performance during 2019-2022. The research results show that, in general, the accountability of tax receivables management by the DGT is good. Still, several things need improvement, such as improving the administration and supervision of overdue receivables by adding an early warning system, a capable bailiff, regulation of unpublished tax penalties, increasing cooperation with third parties, and increasing the billing budget.

Digitalization of Hajj Fund Management through Shariah E-Commerce Model in the Context of Service and Global Investment Transformation Khan, M. Dawud Arif; Asqolani, Asqolani; Maryadi, Maryadi; Kustiani, Nur Aisyah; Annur, Rifat; Saepullah, Saepullah
Khazanah Sosial Vol. 7 No. 3 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i3.38726

This study aims to analyze how the digitalization of hajj fund management can enhance efficiency, transparency, and accountability in accordance with Shariah principles. The urgency of this research lies in the increasing complexity of hajj services, which demand transparency, accessibility, and strong public accountability alongside the rapid development of digital technology. A qualitative approach was employed with literature review as the primary source of data. The analysis applied thematic analysis to identify recurring patterns and interactive qualitative analysis (IQA) to map the interrelationships among variables in the hajj management ecosystem. The reviewed literature covered government regulations, BPKH financial reports, academic studies on digital Islamic finance, as well as research on e-commerce platforms and Islamic fintech. The findings indicate that digitalization through Shariah-compliant Consumer-to-Consumer (C2C) models, integration with the Nusuk application, and collaboration with both domestic and international digital platforms improves cost efficiency, expands pilgrims’ access, and strengthens transparency in hajj fund governance. In addition, direct investment strategies in Saudi Arabia through government-to-government (G-to-G) and business-to-business (B-to-B) cooperation can minimize financial risks while diversifying revenue streams. The implications of this study affirm that digitalization is not merely a technical tool but a structural transformation strategy that has the potential to expand Islamic financial inclusion, strengthen the competitiveness of the hajj–umrah industry, and support the global growth of the Islamic economy. The originality of this research lies in its focus on the intersection of Shariah-based digital innovation—particularly the C2C e-commerce model—and hajj fund governance. This area remains underexplored in previous studies, thus providing novel contributions both theoretically to the development of digital Islamic finance studies and practically to policymaking in hajj fund management in Indonesia.

PENGARUH KOMPENSASI DIREKSI DAN RISIKO PERUSAHAAN PADA AGRESIVITAS PAJAK DI INDONESIA Reza, Muhammad; Asqolani, Asqolani
Jurnal Akuntansi Kontemporer Vol. 14 No. 1 (2022)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v14i1.3111

Research Purposes. This research aims to examine the effect of directors’ compensation and firm risk on tax aggressiveness and the role of social responsibility disclosure in moderating this influence.Research Methods. Data form manufacturing public companies in Indonesia are used with a purposive sampling method from 2016 to 2019 to obtain 58 samples and 232 observations. This study uses two research models, namely the research model without moderation and the research model with moderation.Research Result and Findings. This research concluded that the compensation for directors and firm risk on tax avoidance has a significant positive effect. In addition to this, corporate social responsibility is also proven to weaken the positive effect of compensation for directors as well as firm risk on tax aggressiveness.

INTERNAL CONTROL IN THE PUBLIC SECTOR IN INDONESIA: A CASE STUDY OF STATE TAX RECEIVABLES MANAGEMENT Asqolani, Asqolani; Hidayat, Rahmat Taufik; Marsono, Marsono; Kalpikotomo, Bayu
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3360

Abstract” This research focuses on the Internal Control System (SPI) in managing tax collection at the Directorate General of Taxes (DGT). This study is concerned with the effectiveness of internal control in the public sector, especially on the revenue administration of the central government, which is also stated in the Audit Agency (BPK) report. Internal control is vital to maintain the reliability of financial information in an organization. The method used is qualitative, using The DGT as a case study. The novelty of this research lies in its focus on the tax receivable from both internal and the auditor's points of view. Interviews were conducted with the DGT, the Financial Audit Agency (BPK), and the Inspectorate General (Inspektorat Jenderal/Itjen). Data comes from the Central Government Financial Statements (Laporan Keuangan Pemerintah Pusat/LKPP) and Audit Reports (Laporan Hasil Pemeriksaan/LHP). The results of this study show that the SPI in managing tax collection is good, but there is still room for improvement. It is expected that some recommendations for improving the SPI, such as improving the issuance of letters for the implementation of tax receivables to be entirely through the system, limiting the materiality of collecting tax receivables, maximizing tax collections, especially those that will expire, adding an early warning system to detect overdue collections, faster solving suspend data, and data integration, especially with the tax court for appeal decisions and commercial courts for registration of tax receivables to curators. Keywords: Audit Report; Central Government Financial Report (LKPP); Internal Control System; Tax Receivables.

ANALISIS KESIAPAN DAN PENERIMAAN TEKNOLOGI DALAM PENYUSUNAN LAPORAN KEUANGAN BUMDESA Asqolani, Asqolani; Hadi, Miftahul
Ultimaccounting Jurnal Ilmu Akuntansi Vol 16 No 2 (2024): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v16i2.3894

Abstract” This study aims to see the readiness and acceptance of the use of computerized information systems in the preparation of BUMDes financial statements. This study is concerned with one of the problems encountered in Village-Owned Enterprises (BUMDes) is the difficulty in preparing financial statements in addition to the need to increase financial literacy. The preparation of financial statements can be prepared manually or with the help of a computerized system. The method used is quantitative with a sampling selection method with convenience sampling to BUMDes administrators in Jombang Regency, East Java Province. This study uses the TRAM (Technology Readiness Acceptance Model) Model with a proxy of seven variables, namely optimism or optimism, innovation or innovativeness, discomfort or discomfort and insecurity or insecurity, perceived usefulness, perceived ease of use or perceived ease of use and interest in applying it or intention to use. The results of the study showed that of the 11 hypotheses proposed with the results of 5 hypotheses accepted and the rest rejected. These results show that BUMDES' readiness to use computerized information systems still needs to be improved. This study also recommends the need to socialize the benefits of computerized financial report preparation so that the perception of BUMDes administrators towards technology increases. Keywords: TRAM; Financial Statement; Village-Owned Enterprises; Computerized Information Systems.

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