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All Journal AdBispreneur Jurnal Akuntansi STIE Muhammadiyah Palopo Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI Jurnal Sains Sosio Humaniora JSHP (Jurnal Sosial Humaniora dan Pendidikan) Journal of Research in Business, Economics, and Education Journal Civics and Social Studies Ilomata International Journal of Management Management Studies and Entrepreneurship Journal (MSEJ) Journal of Social Science Jurnal Inovasi Penelitian Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management International Journal of Engagement and Empowerment (IJE2) Jurnal Abdimas Bina Bangsa Educoretax International Journal of Science and Society (IJSOC) Jurnal Defendonesia (DEFENDONESIA) Jurnal Cakrawala Ilmiah Journal of Legal and Cultural Analytics (JLCA) Journal of Accounting Management Business and International Research Journal of Public Representative and Society Provision Journal of Social Science Indonesian Journal of Interdisciplinary Research in Science and Technology (MARCOPOLO) Ranah Research : Journal of Multidisciplinary Research and Development Indonesian Journal of Banking and Financial Technology (FINTECH) Jurnal Penelitian Pendidikan Indonesia
Ivan Yulivan
Universitas Pertahanan RI
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ANALISIS BENTUK ANCAMAN TAX AVOIDANCE PENGGUNAAN KOMPENSASI KERUGIAN FISKAL UNAUDITED OLEH WAJIB PAJAK Anggodo, Arif; Yulivan, Ivan; Widyarsih, AV Rahajeng
Jurnal Akuntansi Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i1.2376

Abstract

ABSTRAKPenelitian ini bertujuan untuk menganalisis bentuk ancaman tax avoidance melalui penggunaan kompensasi kerugian fiskal unaudited oleh WP. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara mendalam kepada 20 narasumber. Data hasil wawancara diolah menggunakan aplikasi Nvivo, yang membantu dalam pengodean dan analisis data kualitatif melalui teknik Word Frequency dan Text Search. Hasil analisis menunjukkan bahwa ancaman tax avoidance terkait dengan kompensasi kerugian fiskal unaudited berpotensi mengurangi basis pemajakan di masa depan, disebabkan oleh adanya niat, kemampuan, dan keadaan yang mendukung aksi agresif oleh wajib pajak. Selain itu, ditemukan tema-tema utama yang membentuk ancaman, yaitu Niat, Kemampuan, Keadaan, dan Kerentanan yang dijelaskan dalam konsep tax avoidance yang menggunakan kompensasi kerugian fiskal unaudited untuk mengurangi kewajiban pajak. Penelitian selanjutnya diharapkan dapat mengkaji potensi ancaman ini dengan metode campuran, baik kuantitatif maupun kualitatif, serta memperluas sampel wajib pajak yang menggunakan saldo kerugian fiskal unaudited.Kata kunci: kompensasi kerugian fiskal unaudited, penerimaan pajak, penghindaran pajakABSTRACTThis study aims to analyze the threat of tax avoidance through the use of unaudited fiscal loss carryforwards by taxpayers. The research adopts a qualitative approach with in-depth interviews with 20 informants. The interview data were processed using Nvivo software, which assisted in coding and analyzing qualitative data through Word Frequency and Text Search techniques. The analysis revealed that the threat of tax avoidance related to unaudited fiscal loss carryforwards could potentially reduce the tax base in the future, due to the intent, capability, and circumstances that support aggressive actions by taxpayers. Additionally, key themes that form the threat were identified, namely Intent, Capability, Situation, and Vulnerability, explained within the context of tax avoidance involving the use of unaudited fiscal loss carryforwards to reduce tax liabilities. Future research is expected to examine this potential threat using a mixed-methods approach, both quantitative and qualitative, and expand the sample of taxpayers using unaudited fiscal loss carryforwards.Keyword: Tax avoidance, Tax revenue, Unaudited fiscal loss carryforwards
Pendekatan Hibrida dalam Menghadapi Dilema Globalisasi dan Autarki di Sektor Pertahanan Indonesia Ledy Seftiana; Ivan Yulivan; Djoko Andreas Navalino
DEFENDONESIA Vol. 9 No. 1 (2025): April : Jurnal Defendonesia
Publisher : Lembaga Kajian Pertahanan Strategis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54755/defendonesia.v9i1.176

Abstract

This research explores the tension between globalisation and autarky in Indonesia's defence sector and its implications for national security. Using a qualitative case study approach, this research analyses three main events: US arms embargo, Minimum Essential Force (MEF) policy, and KFX/IFX project. The study integrates the theories of Economic Security, Defence Diplomacy, Realism, Complex Interdependence and National Security to evaluate the impact of global dependence and strategic independence. The results show that a hybrid approach, which integrates the advantages of globalisation and autarchy, is the optimal solution for Indonesia to strengthen national security and maintain strategic autonomy amid global geopolitical challenges.
The Threat Of Tax Evasion Practices In the Coal Mining Sector In Indonesia On Economic Security Irmayanti, Dian Putri; Yulivan, Ivan; Widyarsih, AV. Rahajeng
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.899

Abstract

This research examines tax evasion practices in Indonesia’s coal mining sector, with a focus on identifying methods used and the role of state intelligence in addressing them. Using a qualitative approach, the study collected data through in-depth interviews with government officials, academics, and industry practitioners. The findings reveal six primary tax evasion practices: illegal mining, income and expense manipulation, document bribery, transaction manipulation, and document falsification. These practices significantly reduce state revenue and undermine the integrity of the coal mining sector. Additionally, the analysis emphasizes the importance of early detection and warning efforts by intelligence agencies to combat tax evasion. The study also underscores the need for improved collaboration among government entities and the utilization of information technology to integrate data and strengthen law enforcement.
The Impact of the Russia-Ukraine War and Its Implications for Indonesia's Economic Resilience Strategy Yulivan, Ivan; Mahroza, Jonni; Widjayanto, Joni; Prakoso, Lukman Yudo; Setiadi, Muhammad Ikmal
Indonesian Journal of Banking and Financial Technology Vol. 2 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v2i1.7648

Abstract

The world economy will feel the impact of rising commodity prices due to the crises in Ukraine and Russia. In addition, inflation around the world will increase due to rising food and energy prices. In addition, the imposition of economic sanctions on Russia by the United States and its allies has further exacerbated not only the armed conflict but also the world economic recovery. This qualitative research approach was implemented through literature reviews and field studies. The global economy, including Indonesia, will be greatly affected by the diplomacy carried out by the Indonesian government in response to Russia's military action against Ukraine. Worldwide disruption of food and energy supplies will occur as a result of this conflict. In the midst of increasing prices of various commodities and crude oil on the international market, the Indonesian government is expected to implement proactive steps to manage inflation.
Defense Economic Diplomacy in Overcoming the Impact of the Israel - Hamas War on Indonesia's Economic Resilience Yulivan, Ivan; Mahroza, Jonni; Rianto, Rianto; Prakoso, Lukman Yudho; Setiadi, Muhammad Ikmal
Indonesian Journal of Banking and Financial Technology Vol. 2 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v2i1.7754

Abstract

One of the most real threats from the increasingly heated Hamas-Israel conflict is the soaring world crude oil prices. Geographically, the proximity of the conflict in the Middle East is quite close to oil-producing countries. If the supply or distribution of oil from this area is disrupted. A significant increase in oil prices in a short time can have a tremendous shock effect on the market, the impact of this increase in commodities will spread to the national economy. This research was conducted using descriptive analysis. The process of Israel's annexation of Palestine will be described and analyzed in detail. The Indonesian government, through the first paragraph of the preamble to the 1945 Constitution, has the obligation to realize world peace by creating a new environment free from sovereignty conflicts, and clear and well-defined authority over economic activities that can take the Palestinian economy further towards the path of higher development and growth. Playing a direct diplomatic role by becoming the fifth of four countries currently the main actor in maintaining peace in the Middle East.
Economic Empowerment Strategy in Defense Entrepreneurship to Support the Universal People's Defense and Security System Mahroza, Jonni; Prakoso, Lukman Yudho; Yulivan, Ivan
Indonesian Journal of Banking and Financial Technology Vol. 2 No. 3 (2024): July 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fintech.v2i3.11997

Abstract

The limitation of Defense budget creates its own problems in facing factual and potential threats. The purpose of writing this article is to analyze the Impact of Economic Empowerment Strategy in Defense Entrepreneurship to Support the Total People's Defense and Security System. And Formulation of Economic Empowerment Strategy in Defense Entrepreneurship to Support the Total People's Defense and Security System. The results of the study are that the implementation of economic empowerment strategy requires planned steps, including strategic planning, infrastructure development, strong partnerships, and periodic monitoring and evaluation. Investment in production capacity and technology, as well as support for education and training programs, are key steps to achieving defense goals.
The Economic Strategy to Deal With the Covid-19 Pandemic for Indonesia's Small and Medium-Sized People Yulivan, Ivan
Dinasti International Journal of Economics, Finance & Accounting Vol. 3 No. 1 (2022): Dinasti International Journal of Economics, Finance & Accounting (March - April
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v3i1.1147

Abstract

Entering the middle of 2022, the Covid-19 outbreak is still ongoing, since the beginning of 2020 has impacted the economy of Indonesian communities, especially small and medium-sized communities.. Many businesses, especially Micro, Small and Medium Enterprises, went bankrupt and closed their businesses due to demand from consumers who fell free. This study uses the strategy theory of Lykke, 1989 which includes 3 (three) aspects of Ends, Ways and Means, with descriptive qualitative methods. various strategies. This paper aims to discuss the importance of the Government's Strategy in helping Micro, Small and Medium Enterprises during the COVID-19 pandemic in order to survive and continue to increase their business in supporting Indonesia's economic resilience. The results achieved are the need to improve strategies on Ways, including the right strategy starting with a regulatory framework and incentives in the form of policies in legislation, government regulations that are comprehensive and sustainable in helping the MSME sector to survive and get out of difficulties during the Covid pandemic. -19 so that it can support the economic resilience of the Indonesian people and nation.
Defense Entrepreneurship a Solution to RI Limited Defense Budget Yulivan, Ivan; Mahroza, Jonni; Rianto, Rianto; Prakoso, Lukman Yudho; Setiadi, Muhammad Ikmal
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i1.7710

Abstract

The vision of a defense budget of 1.5% of gross domestic product (GDP) in 2025 is still difficult to realize. Until 2024, the proportion of Indonesia's defense budget will still be below 1 percent. In addition, the distribution of Indonesia's 2018-2025 defense spending is mostly used for personnel spending and operations and maintenance, followed by the procurement budget. Proficiency in defense entrepreneurship requires risk tolerance, innovation and efficient management; These are important factors for facing changes that will occur in the strategic environment. Using qualitative methodology, this research examines the phenomenon of state problems within the limited state budget for the development of its defense industry. Data was obtained through observation and review of previous research literature. State issues must be reformed in various ways so that various interests and responsibilities can be integrated in order to optimize the state's contribution to the growth of defense entrepreneurship in the defense industry.
Total Strategy of Maritime Defense Diplomacy Facing the Threat of Natural Disasters in the South Pacific Mahroza, Jonni; Prakoso, Lukman Yudho; Andriyanto, Agus; Yulivan, Ivan; Susmoro, Harjo
Indonesian Journal of Interdisciplinary Research in Science and Technology Vol. 2 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/marcopolo.v2i9.11998

Abstract

The presence of major countries in the Indo-Pacific region has brought various impacts to regional countries including Indonesia. In addition to bringing benefits with increasing economic levels, there are also threats to security stability in the region. The purpose of this article's research is to analyze the Impact of the Total Strategy of Maritime Defense Diplomacy in Facing the Dynamics of the Strategic Environment in the South Pacific. The method used is descriptive qualitative. The results of the study are that Indonesia's total strategy of maritime defense diplomacy in the South Pacific has succeeded in managing the dynamics of the strategic environment by integrating military, humanitarian, and diplomatic aspects. Through joint exercises, humanitarian assistance, and maritime diplomacy, Indonesia has strengthened its disaster mitigation capacity, increased regional stability, and strengthened diplomatic relations.
Implementation of Indonesian Defense Diplomacy in the South Pacific Region Mahroza, Jonni; Widjayanto, Joni; Yulivan, Ivan; Prakoso, Lukman Yudo; Setiadi, Muhammad Ikmal
Journal of Legal and Cultural Analytics Vol. 2 No. 4 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jlca.v2i4.7512

Abstract

Domestically, Indonesia is also facing the dynamics of separatist movements and responding to cases of human rights violations in Papua, threats coming from support from Pacific countries for Papuan independence which then led Indonesia to create a "Look East Policy" as a form of its territorial defense efforts. This study utilized qualitative methods from scientific journals sourced from Google Scholar and official government websites which were then used as references in writing this article. Indonesia's defense efforts go through 2 aspects, namely external and internal. On the external side, the Indonesian government uses economic, cultural and defense diplomacy from the Indonesian Navy. To gather support from countries in the South Pacific and mitigate the risk of Papuan separatism becoming an international issue.
Co-Authors Agung Nugroho, Bonifasius Agus Winarna Ahmad Ahmad Ahmad Ahmad Ahmad Arifin Ahmad Arifin Ajeng Alfianita Abdila Akhmad Firmansyah Buhroni Albubaroq, Hikmat Zakky Amiruddin Al Hakim Andriyanto, Agus Anggodo, Arif Arief Kurniawan Arif Tison Situmorang Aritonang, Sovian Astuti, Miguna BUDI PRAMONO Budiarti, Wahyu Buhroni, Akhmad Firmansyah Chika Lintang Chris Hermawan Dedari, Sintha Yulia Desyandri Desyandri Dewi Sulistyowati Dian Fordian Diana Triwardhani Djoko Andreas Navalino Dovian Isjarvin Edy Sulistyadi Eki Juniardi Faisal Marzuki Fera Septyana Gabriel Choirul Alman Gita Sari Dewi Gita Sari Dewi Guntur Eko Saputro Hadi, Abdul Razak Abdul Hermanto, Djamarel Indira Asa Putri Indira Asa Putri Irmayanti, Dian Putri Iwan Sukoco Jubaedah Jubaedah Nawir Juliana Juliana Khotimah Nur Ledy Seftiana M. Syamsul Maarif Mahroza, Jonni Mardamsyah, Adam Margo Purnomo Muhammad Hidayat Mujiyanto Mujiyanto Muliahadi Tumanggor Munasiron Munasiron Nanang Heri Soebakgijo Nur Dina Prakoso, Lukman Yudho Prakoso, Lukman Yudo Prayitno, Arief Prihantoro, Kasih Purwantoro, Susilo Adi Putri HS Rheviany Putriningtyas, Indira Rachmi Rachmi Rahmana Emran Kartasasmita Rahmi Ulya Raisara aini Rhandu Inzany Rianto M.Si.Par Rianto Rianto Risma Wati Isnaeniah Rudy Sutanto Rudy Sutanto Saragih, Guntur Syahputra Saragih, Herlina Juni Saragih, Herlina Juni Risma Satriani Aga Pasma Setiadi, Muhammad Ikmal Sri Murtiana Stepi Anriani Suhirwan, Suhirwan Sunaryo, Alda Clarissa Susmoro, Harjo Sutrasna, Yudi Suwarna, Roy Adi Suwarno, Panji Suwito Suwito Uksan, Arifuddin Widjayanto, Joni Widyarsih, A.V Rahajeng Widyarsih, AV. Rahajeng Wulan Fitri Utami Wulan Fitri Utami Wulandari, Annisa Nur YUDI NUR SUPRIADI Yulianto Tri