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All Journal JURNAL AKUNTANSI JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Manado (JAIM) IIJSE International Journal of Pertapsi
Priyono, Agus Puji
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Optimizing Indonesian Tax Collection with Effectiveness and Efficiency Analysis through Transformation to Improve National Welfare Priyono, Agus Puji; Nisa, Farhatun; Dwijayanti, Anggraeni
International Journal of Pertapsi Vol. 2 No. 2 (2024): August 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.2.88-94

Abstract

This research uses a qualitative method with a descriptive analysis approach using secondary data obtained through observation and documentation to gain in-depth insight into the effectiveness and efficiency of tax collection in Indonesia for the 2018-2022 period and interviews with academics and practitioners in the field of taxation are also carried out for in-depth analysis of tax reform that supports the results of data on increases and decreases related to effectiveness and efficiency that have been carried out. The result is that from 2021 to 2022 the effectiveness in tax collection is declared effective, while from 2018 to 2020 it is ineffective where the lowest ratio occurs in 2019 at 0.84. During 2018-2022, the realization of DGT's budget expenditure is smaller than the budget plan set in the APBN, which shows that the use of DGT's budget expenditure is considered efficient where the variance value shows that the absorption of the planned budget is efficient. Various reforms to improve efficiency and effectiveness in tax policy, revenue supervision, and law enforcement in Indonesia such as the introduction of the functional position of tax extension officer for taxpayer education and consultation, Compliance Risk Management (CRM) supervision system is also implemented to map taxpayer risks, Tax policy includes digital tax and incentives and governance transformation to improve taxpayer compliance. Tax audit, comprehensively supervised ‘special audit’ aimed at improving work effectiveness.
Digital Transformation, Media Attention, and Tax Avoidance: A Study of Indonesian Multinationals Hidayatulloh, Taufiq; Tanzil, Nanny Dewi; Priyono, Agus Puji
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 1 (2024): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i1.3735

Abstract

Purpose: The objective of this research is to determine the influence of corporate digital transformation and media attention on tax avoidance practices by multinational corporations (MNC) in Indonesia. Methodology/approach: This quantitative study utilizes panel data regression to examine the influence of corporate digital transformation and media attention on tax avoidance. The sample consists of 97 multinational corporations listed on the Indonesia Stock Exchange. Data was sourced from annual reports and Google News search results, covering the period from 2019 to 2023. Results/findings: Counterintuitively, the findings reveal a positive correlation between corporate digital transformation and tax avoidance, while media attention exerts no significant influence. This suggests that companies are leveraging technology to develop more sophisticated tax planning strategies, maximizing potential tax savings. Meanwhile, media scrutiny appears to be a secondary consideration in corporate tax strategy formulation. Limitations: The study is constrained by its focus on IDX-listed multinational corporations and the exclusion of unprofitable firms. Furthermore, the reliance on Google News for media attention data and the lack of sentiment analysis limit the scope of the findings. Contribution: This research advances the understanding of the complex relationship between digital transformation, media attention, and tax avoidance. By exploring the empirical evidence and offering policy recommendations, this study contributes to both the theoretical and practical dimensions of tax research. Novelty: This study provides a pioneering analysis of the relationship between digital transformation, media attention, and tax avoidance among multinational corporations operating in Indonesia.
Analysis of the Effectiveness and Contribution of Tax Collection with Warning Letters, Compulsory Letters, and Orders to Implement Confiscation Towards the Disbursement of Tax Arrests (Case Study at KPP Madya in the Kanwil DJP West Java I) Khairani, Rizka; Priyono, Agus Puji; Herdianti, Selly
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5696

Abstract

The purpose of this study is to determine how effective tax collection is and how much it contributes to the disbursement of tax arrears. This study uses a qualitative descriptive approach. The ratio data used in this study are the performance report of the collection section, tax revenue reports, and other research-related data. The data used in this study include primary data and secondary data. The effectiveness and contribution ratio are some of the tools used by researchers in descriptive ratio analysis. The results of this study indicate that the effectiveness of tax collection at KPP Madya Bandung and KPP Madya Dua Bandung in 2019-2023 is included in the ineffective category when viewed from the realization of the achievement of tax collection targets. Meanwhile, the level of contribution of tax collection actions to the disbursement of tax arrears is classified as less contributive. The implementation of tax collection procedures has many obstacles, including the response of Taxpayers who are less cooperative in tax collection actions. KPP Madya in the West Java I Regional Office of the Directorate General of Taxes in this case KPP Madya Bandung and KPP Madya Dua Bandung have prepared various strategies as an effort so that the disbursement of tax arrears can run smoothly.
Pengaruh Income Shifting Incentives Terhadap Pemanfaatan Negara Tax Haven Putri, Muthi Aruni; Devano, Sony; Priyono, Agus Puji
Jurnal Akuntansi Manado (JAIM) Volume 6. Nomor 1. April 2025
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.11064

Abstract

Indonesia menghadapi tantangan berupa praktik penghindaran pajak internasional, seperti pemanfaatan negara tax haven yang bedampak pada kerugian penerimaan pajak. Salah satu praktik yang dilakukan adalah melalui strategi seperti pengalihan pendapatan (income shifting). Penelitian ini bertujuan untuk menguji pengaruh insentif pengalihan pendapatan yang di proksikan oleh agresivitas penetapan harga transfer, multinasionalitas, dan aset tak berwujud terhadap pemanfaatan negara tax haven di Indonesia. Melalui pendekatan kuantitatif, data sekunder penelitian ini berasal dari 75 laporan keuangan perusahaan manufaktur yang terdaftar di BEI periode 2021-2023, menghasilkan 225 observasi yang dipilih sebagai sampel melalui teknik purposive sampling. Selanjutnya, data dianalisis menggunakan regresi logistik. Hasil penelitian ini adalah bahwa multinasionalitas dan aset tak berwujud berpengaruh secara signifikan terhadap pemanfaatan negara tax haven sedangkan agresivitas penetapan harga transfer tidak berpengaruh terhadap pemanfaatan negara tax haven. Penelitian ini diharapkan memberikan kontribusi pada pengembangan literatur penghindaran pajak internasional dan memberikan informasi kepada fiskus untuk memperbaiki regulasi terkait tax haven.
Pengaruh Managerial Ability, Financial Constraint, dan Foreign Operation terhadap Agresivitas Pajak Sandrina, Merin Eka; Yudianto, Ivan; Priyono, Agus Puji
JURNAL AKUNTANSI Volume 20, Nomor 1, Mei 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jak.v20i1.14265

Abstract

Agresivitas pajak ialah upaya untuk mengurangi kewajiban pajak perusahaan dengan melakukan perencanaan pajak melalui celah pada ketentuan-ketentuan perpajakan atau disebut dengan istilah grey area.  Studi ini bertujuan untuk mengetahui pengaruh managerial ability, financial constraints, dan foreign operation terhadap agresivitas pajak pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2022 sampai 2023. Metode yang dipergunakan pada studi ini ialah metode verifikatif dengan pendekatan kuantitatif. Kemudian studi ini mempergunakan data sekunder yakni laporan keuangan perusahaan yang diperoleh melalui situs resmi (www.idx.co.id). populasi yang dipergunakan ialah sebanyak 170 perusahaan manufaktur yang terdaftar di BEI, kemudian dengan metode purposive sampling diperoleh sampel sebanyak 31 perusahaan yakni yang telah memenuhi kriteria sampel penelitian yang telah ditentukan. Data yang diperoleh yakni sebanyak 62 di analisa menggunakan analisis regresi berganda serta uji hipotesis dengan uji simultan (Uji F) dan uji parsial (Uji t). Hasil penelitian menunjukkan bahwa managerial ability tidak berpengaruh terhadap agresivitas pajak. Sedangkan financial constraints dan foreign operation berpengaruh terhadap agresivitas pajak.
Rekonstruksi Keadilan Pajak atas Produk Asuransi Jiwa Nilai Tunai Pasca UU Cipta Kerja Tahun 2020 Pramesti, Retta Farah; Priyono, Agus Puji
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.857

Abstract

Penelitian ini membahas rekonstruksi keadilan pajak atas produk asuransi jiwa nilai tunai pasca pemberlakuan UU Cipta Kerja No. 11 Tahun 2020. Sebelum perubahan regulasi, produk seperti unit link dan endowment tidak dikenakan pajak atas nilai tunai yang diterima, tetapi kini pajak dikenakan atas selisih antara premi yang dibayarkan dan nilai tunai yang diterima. Pendekatan kualitatif digunakan dalam penelitian ini untuk menganalisis dampak regulasi pajak terhadap keadilan pajak dan daya tarik produk asuransi. Asimetri informasi dan agency theory menjadi fokus utama dalam menganalisis ketidakadilan yang timbul dari ketidakseimbangan informasi antara perusahaan asuransi dan pemegang polis, serta potensi moral hazard dalam pengelolaan investasi oleh perusahaan asuransi. Hasil penelitian menunjukkan bahwa perubahan ini berpotensi mengurangi minat masyarakat terhadap produk asuransi jiwa, terutama bagi kalangan menengah ke bawah yang sangat bergantung pada produk ini untuk perencanaan keuangan jangka panjang. Penelitian ini juga menyarankan solusi seperti peningkatan transparansi informasi, pendidikan finansial bagi pemegang polis, serta penyusunan kebijakan pajak yang lebih adil dan transparan dengan mempersamakan pada perpajakan reksadana yang bukan objek PPh. Dengan demikian, regulasi pajak yang lebih jelas dan adil sangat diperlukan untuk memastikan keberlanjutan industri asuransi jiwa dan perlindungan yang maksimal bagi konsumen.
Co-Authors Devano, Sony Dwijayanti, Anggraeni Herdianti, Selly Hidayatulloh, Taufiq Khairani, Rizka Nanny Dewi Tanzil Nisa, Farhatun Pramesti, Retta Farah Putri, Muthi Aruni Sandrina, Merin Eka Yudianto, Ivan