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All Journal JMM (Jurnal Masyarakat Mandiri) Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JURNAL AKUNTANSI Akuntansi : Jurnal Akuntansi Integratif JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Journal of Vocational Education Studies (JOVES) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Educoretax Jurnal Penelitian Inovatif PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Akuntansi Manado (JAIM) IIJSE International Journal of Pertapsi
Agus Puji Priyono
Accounting Department/Accounting Study Program, Universitas Padjadjaran
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pengaruh Pemahaman Regulasi, Persepsi Kemudahan Administrasi, dan Persepsi Kesederhanaan terhadap Kepatuhan Perpajakan dalam Skema KSO Pramesti, Retta Farah; Priyono, Agus Puji
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 5 No. 3 (2025): Artikel Riset Nopember 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v5i3.6906

Abstract

Abstract: Jurnal Jebma is an Indonesian-language journal. Please write abstracts in Indonesian. An abstract should be written in one paragraph with the following sections:Background: Joint Operations (KSO) are increasingly being used in infrastructure and service projects in Indonesia, but tax compliance still faces challenges related to understanding regulations and administration. Therefore, this research is necessary.Method: This research used a quantitative survey method with a 1–5 Likert-scale questionnaire distributed to 259 respondents (academics, practitioners, and the general public). The data were analyzed using multiple linear regression after undergoing classical assumption testing, using instruments proven reliable and valid.Results: Understanding tax regulations (X1) and perceived ease of administration (X2) had a positive and significant effect on KSO tax compliance, while perceived simplicity of regulations (X3) had no significant effect; all three variables simultaneously had a significant effect.Conclusion: Increasing regulatory literacy and improving ease of administration, particularly through process digitization, are more important determinants of KSO tax compliance than perceived simplicity of regulations.
Rekonstruksi Keadilan Pajak atas Produk Asuransi Jiwa Nilai Tunai Pasca UU Cipta Kerja Tahun 2020 Retta Farah Pramesti; Agus Puji Priyono
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.
SOCIALIZATION AND TRAINING ON TAX OBLIGATIONS FOR MSME TO SUPPORT TAX REVENUE IN INDONESIA Nisa, Farhatun; Cempaka, Adisti Gilang; Priyono, Agus Puji
JMM (Jurnal Masyarakat Mandiri) Vol 8, No 2 (2024): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v8i2.21383

Abstract

Abstrak: Pajak merupakan sumber penting dalam penerimaan negara, UMKM merupakan salah satu kontributor utama penerimaan negara. Namun, kondisi di lapangan menunjukkan ketidakberminatan serta resistensi dari masyarakat dan wajib pajak dalam menangani pelaporan pajak. Berdasarkan kondisi tersebut, untuk meningkatkan kesadaran atas perpajakan, Dosen Departemen Akuntansi Universitas Padjadjaran bersama Persatuan Wanita Republik Indonesia (Perwari) melakukan sosialisasi dan pelatihan mengenai perpajakan bagi UMKM di Indonesia. Pelaksanaan kegiatan dilakukan menggunakan mekanisme webinar, dengan jumlah peserta sebanyak 51 orang. Berdasarkan hasil kuesioner evaluasi, output kegiatan menghasilkan peningkatan pemahaman pelaku UMKM terhadap peraturan perpajakan serta peningkatan pemahaman atas perhitungan perpajakan, kepatuhan pembayaran dan pelaporan sebanyak 86,7%.Abstract: Taxes are an important source of state revenue, Micro, Small, and Medium Enterprise (MSME) is serving as one of the main contributors to state revenue. However, condition showed a significant lack of interest and resistance from both the community and taxpayers concerning handling tax reports. Based on these conditions, lecturers at the Accounting Department at Universitas Padjadjaran with Indonesian Women's Union (Perwari) conducted socialization and training webinars with the primary aim to enhance awareness of taxation for MSME in Indonesia. The activities were carried out using a webinar mechanism, with a total of 51 participants. Based on evaluation questionnaire, the results showed that after the conducted training, there was an increased understanding among MSME actors regarding tax regulations as well as an improved comprehension of tax calculations, payment compliance, and reporting by 86.7%.
A Bibliometric Analysis of The Nexus betwen Tax Avoidance and Corporate Social Responsibility: Mapping the Intellectual Structure and Future Research Agenda Riyani, Rita Nurul; Devano, Sony; Priyono, Agus Puji
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9125

Abstract

This study seeks to have to map the development of research on the relationship between tax avoidance and Corporate Social Responsibility (CSR) through a bibliometric analysis of 760 Scopus-indexed articles published from 2015 to 2025. The analysis was conducted to have using publication trends, keyword co-occurrence, thematic networks, and topic evolution. The findings indicate to have a substantial increase in the literature, with an annual growth rate of 22.89%, positioning the nexus between tax avoidance and Corporate Social Responsibility (CSR) as the central focus of scholarly attention, supported by related themes such as corporate governance, sustainability, and ESG. This study also reveals to have a shift in the research direction toward a broader and more integrated approach. These results highlight to have the importance of transparency and sustainable tax governance for both companies and regulators. Overall, this research offers to have a comprehensive overview of the evolving dynamics of tax-related studies within the context of Corporate Social Responsibility (CSR) and can serve to have as a foundation for guiding future research directions.
Evaluation of Technology-Based Learning on Effectiveness and Student Satisfaction: a Case Study at the Tax Center UNPAD Retta Farah Pramesti; Agus Puji Priyono; Rosyani Muthya; Aulia Baharudin
Journal of Vocational Education Studies Vol. 9 No. 1 (2026): Vol 9 No 1
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/joves.v9i1.12970

Abstract

This study aims to evaluates the effectiveness and satisfaction of technology-based instruction that combines Blended Learning and Student-Centered Learning (SCL) in Income Tax courses at the Tax Center, Universitas Padjadjaran (UNPAD). Using a mixed-methods design, survey data from 52 students were analyzed with multiple regression to test the effects of student involvement, student roles, and implementation challenges on learning effectiveness and satisfaction; interviews and document analysis enriched the interpretation. Quantitative results show that both student involvement and student roles are positively associated with learning effectiveness, whereas implementation challenges do not exert a meaningful impact on effectiveness in this context. In contrast, student satisfaction is shaped by all three factors, with challenges emerging as the strongest driver, indicating that even highly engaged, well-positioned learners may report lower satisfaction when facing technical or organizational barriers. Qualitative findings corroborate these patterns: students value flexibility, interactivity, and the ability to review recordings, yet cite connectivity issues, reduced hands-on practice, and concentration lapses during long online sessions. Students propose practical remedies such as on-camera policies, contingency plans for disruptions, and recording face-to-face sessions for later review. The study highlights the need to pair active, role-rich pedagogy with robust facilitation and infrastructure to sustain both effectiveness and satisfaction in vocational tax education.
Kinerja Anggaran dan Kepuasan Satker Berbasis IKPA di KPPN Surakarta Syifa Fatikasari; Agus Puji Priyono
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 10 No. 2 (2025): July 2025
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze budget implementation performance and work unit satisfaction based on the achievement of Budget Implementation Performance Indicators (IKPA) at KPPN Surakarta in 2024. The IKPA achievement of KPPN Surakarta in 2024 was recorded at 97.16, which fell into the “Very Good” category. This study also explores how KPPN's service quality affects Satker satisfaction, using the SERVQUAL service quality theory which includes the dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The research method used is qualitative with interviews, observation, and documentation. The results showed that although IKPA achievements were quite good, there were challenges in DIPA revisions, budget deviations, and late bills. The quality of KPPN services affects Satker satisfaction, which is also influenced by better coordination and budget management. This study recommends improving coordination and human resource capacity in Satker to overcome the challenges.
The effect of transfer pricing and foreign ownership on tax avoidance in consumer non-cyclicals sector companies Siti Najmi Choiria; Agus Puji Priyono
Educoretax Vol 6 No 8 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i8.2332

Abstract

This study is motivated by the widespread practice of transfer pricing and the high level of foreign ownership among companies in the consumer non-cyclicals sector, which are suspected of being used to minimize corporate tax burdens. This study aims to examine the effect of transfer pricing and foreign ownership on tax avoidance, both partially and simultaneously, in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This study applies a quantitative approach using a sample of 25 companies selected through purposive sampling, resulting in 75 observations over three years. Secondary data were obtained from the companies' audited annual financial statements published on the Indonesia Stock Exchange and were analyzed using multiple linear regression with IBM SPSS Statistics. Grounded in agency theory, the results show that transfer pricing and foreign ownership have a positive and significant effect on tax avoidance, both partially and simultaneously, with an adjusted coefficient of determination of 63.3 percent. These findings are expected to serve as an evaluation for companies to improve transparency in related-party transactions, for tax authorities to strengthen supervision of multinational entities, and as a reference for further research to consider other relevant determinants of tax avoidance. Keywords: Transfer Pricing; Foreign Ownership; Tax Avoidance; Agency Theory
Co-Authors Alvira Sya’bannia Putri Aulia Baharudin Cempaka, Adisti Gilang Dwijayanti, Anggraeni Herdianti, Selly Hidayatulloh, Taufiq Ivan Yudianto Khairani, Rizka Nanny Dewi Tanzil Nisa, Farhatun Pramesti, Retta Farah Putri, Muthi Aruni Retta Farah Pramesti Riyani, Rita Nurul Rosyani Muthya Sandrina, Merin Eka Shandy Cahya Febriana Siti Najmi Choiria Sony Devano Syifa Fatikasari