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All Journal INFO ARTHA Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Studi Akuntansi dan Keuangan Indonesia (SAKI) Educoretax
Sustiyo, Joko
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Apakah Empati Mempengaruhi Kesadaran Pajak Generasi Z? Sustiyo, Joko
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 7 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.75 KB) | DOI: 10.32670/fairvalue.v4i7.834

Abstract

Research on the impact of empathy as a non-economic factor on tax awareness in Generation Z has not been widely studied in Indonesia. Most researchers still focus on economic factors. This study uses binary logistic regression analysis because the dependent variable is categorical. The significance of the regression equation parameters was tested by the Ratio Likelihood Test and the Wald Test. Then, the goodness of fit model was tested using the Hosmer-Lemeshow Test. The likelihood ratio test shows that there is at least one coefficient from the regression model that has an effect on the 5% significance level. Based on the Wald test, the independent variable empathic concern items have a significant effect on tax awareness with a 5% significance level. The Hosmer-Lemeshow test states that the binary logistic regression model in this study is feasible to use. Binary logistic regression analysis showed that only one predictor had a significant effect on the tax awareness variable, namely empathic concern items. The odds ratio value of 1.43 on the empathic concern items variable shows that the probability of a generation Z who has empathy will be 1.43 times more aware of taxes compared to respondents who do not have empathy
Bridging policy and practice: The implementation of inventory accounting standards in Indonesian local governments Marsus, Soffan; Yasni, Raynal; Fajarianti, Muliani Sulya; Arianto, Agung; Sustiyo, Joko
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i1.2068

Abstract

Inventory accounting plays a critical role in public sector financial management, supporting transparency, asset control, and budget accountability. This study examines the challenges associated with implementing inventory accounting standards in Indonesian local governments, with a particular focus on inventory recording, classification, and governance. Using an interpretive qualitative approach, the research draws on document analysis of national and international accounting standards and focus group discussions with government accounting practitioners. The findings reveal persistent difficulties in integrating financial and inventory systems, notably due to discrepancies in classification codes, incomplete asset handover documentation, and fragmented regulatory frameworks. The transition to digital inventory management remains hindered by limited technical capacity, system fragmentation, and inconsistent application of valuation methods, especially the use of first-in, first-out (FIFO) and first-expired, first-out (FEFO) approaches in the health and procurement sectors. These issues contribute to inefficiencies in financial reporting and elevate audit risks. The study highlights the need for regulatory harmonization, improved interdepartmental coordination, and stronger governance mechanisms to enhance compliance and transparency. The adoption of integrated digital tracking systems and standardized reporting procedures is also recommended to reduce inconsistencies and improve audit readiness. This research contributes to the literature by offering practical insights into regulatory misalignment and proposing strategies to improve inventory management in local government.
The effectiveness of sugar tax in controlling sugar consumption Haniyah, Rizqi; Johantri, Bagas; Sustiyo, Joko
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1519

Abstract

Excessive sugar consumption contributes to the increasing prevalence of obesity and chronic diseases such as type II diabetes mellitus and cardiovascular diseases. Indonesia ranked fifth in the number of diabetes cases in 2021, and this number is projected to rise to 28.6 million by 2045. One policy to control sugar consumption is the implementation of a sugar tax on sugar-sweetened beverages (SSBs). This study employs a systematic literature review (SLR) approach to analyze the impact of the sugar tax from economic, social, and political perspectives. Out of 2,719 articles being initially screened, 18 relevant articles were selected for analysis. The findings indicate that the effectiveness of the sugar tax depends on the tax rate, implementation strategies, and stakeholder support. Furthermore, the success of this policy requires cross-ministerial coordination, public education, and transparency in revenue allocation. Without a multidisciplinary approach, the sugar tax risks becoming a controversial policy that merely serves as a government revenue source.  
Can Foreign Sales, Sales Growth, and Good Supervisions Affect Transfer Pricing Aggressiveness? Bahrun, Muhammad Fadly; Sustiyo, Joko
Studi Akuntansi dan Keuangan Indonesia Vol 6 No 1 (2023): Studi Akuntansi dan Keuangan Indonesia (SAKI)
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/saki.6.1.39-57

Abstract

This study examines the effects of foreign sales, sales growth, women on board, and audit quality on transfer pricing. The relationship between these variables is explained by agency theory. The sample used in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2012 until 2019. The method used to determine the number of samples is purposive sampling. Panel data analysis and random effect model estimators have been applied to achieve the object of this study. The results of this study indicate that: (1) foreign sales do not affect transfer pricing; (2) sales growth has a negative and significant impact on transfer pricing; (3) women on board has a positive and significant impact on transfer pricing; (4) audit quality does not affect transfer pricing.
KEPATUHAN PAJAK DALAM PERSPEKTIF EKONOMI PERILAKU: PENGARUH ALTRUISME DAN STATUS MELALUI EKSPERIMEN LABORATORIUM Sustiyo, Joko; Putri Permatasila
JURNAL INFO ARTHA Vol 9 No 2 (2025): Edisi November 2025
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v9i2.3374

Abstract

Tax compliance remains a crucial issue for developing countries, partly because tax revenue ratios are still far behind the global average in Indonesia. While economic factors affecting tax compliance have been widely studied, the influence of non-economic factors, particularly altruism and status, has been rarely explored in the Indonesian context. This study examines the influence of altruism and its status on tax compliance behaviour using a laboratory experiment involving 42 participants, including tax officials, non-tax civil servants, and students. The experiment was designed in five stages that simulated real financial decision-making and applied self-assessment and random audit mechanisms. Altruism was operationalised through voluntary donation opportunities, while status was categorised based on professional background. Data analysis used two-way ANOVA and binary logistic regression to assess the influence and interaction of independent variables on tax compliance. The results showed that both altruism and status significantly influenced tax compliance. Interestingly, individuals with altruistic tendencies are less likely to comply with tax obligations, suggesting a possible substitution effect between voluntary giving and tax obligations. Tax employees also demonstrated higher compliance levels than non-tax employees and students. No significant interaction between altruism and status was found. The results emphasise the important role of behavioural factors in formulating tax policies. This study also contributes to the limited literature on experimental tax compliance in Indonesia and provides empirical evidence to support tax policies.
Co-Authors ARIANTO, AGUNG Bahrun, Muhammad Fadly Fajarianti, Muliani Sulya Haniyah, Rizqi Johantri, Bagas Marsus, Soffan Putri Permatasila Raynal Yasni