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All Journal INFO ARTHA Jurnal Aplikasi Akuntansi Balance Vocation Accounting Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Educoretax Pengmasku Journal of Law, Administration, and Social Science
Riandoko, Riko
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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“INCREASING TAX COMPLIANCE THROUGH TRUST AND POWER”: EMPIRICAL STUDY OF SLIPPERY SLOPE FRAMEWORK IN ASEAN Brata, Farid Wisnu; Riandoko, Riko
Scientax Vol 2 No 1 (2020): Oktober: Pada Pajak Kita Berpijak
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i1.53

Abstract

This paper contributes to the empirical literature regarding the assumptions of the Slippery Slope Framework using cross-country data in the regional economy. Some studies in this area have tested the assumptions of the framework using primary data collected through surveys with real taxpayers or students as subjects, and some studies have tested the framework using statistical data generated from an institutional database. This study tested these assumptions using statistical data generated from the institutional database i.e., Asian Development Bank and World Bank. Align with prior studies that confirm the effect of trust and power on tax compliance, this study hypothesizes that tax compliance can be explained by the existence of both trust and power. It further hypothesizes that tax compliance can be explained by the interaction between trust and power as well. This study is based on 10 ASEAN countries as the population, consisting Indonesia, Thailand, Malaysia, Singapore, Philippine, Brunei, Vietnam, Laos, Myanmar, and Cambodia. The empirical result from our sample represents that trust and power interact in explaining tax compliance.
Retired Government Officials On The Board Of Commissioners And Tax Aggressiveness In Indonesia Riandoko, Riko; Aribowo, Irwan; Royani, Zulfa
Educoretax Vol 1 No 4 (2021): Desember 2021
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v1i4.119

Abstract

This study aims to determine the effect of retired government officials on board of commissioners on corporate tax aggressiveness. The presence of retired government officials on board of commissioners is assessed by categorizing companies into three groups: the company without any retired government officials on board of commissioners, the c[1]ompany with one retired government official on board of commissioners, and the company with more than one retired government officials on board of commissioners. Corporate tax aggressiveness is measured using effective tax rate (ETR). The analysis is conducted on 441 observation data generated using purposive sampling for all the listed company on the Indonesia Stock Exchange in the period of 2014 to 2016. The results reveal that relative to there being one retired government official on the board of commissioners, greater than one retired government official presence on the board of commisioners does not reduces corporate tax aggressiveness
Pendampingan Pengadaan Lahan Untuk Pembebasan Pada Satuan Kerja Pengadaan Tanah Jalan Tol Muhasan, Imam; Riandoko, Riko
Pengmasku Vol 3 No 2 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v3i2.653

Abstract

Pengabdian kepada masyarakat (PKM) oleh Tim PKN STAN ini bertujuan untuk memberikan pendampingan dalam pengadaan lahan yang dilakukan oleh Satuan Kerja Pengadaan Jalan Tol Wilayah I, Direktorat Jenderal Bina Marga untuk pembangunan jalan tol. Satuan Kerja Pengadaan Tanah Jalan Tol Wilayah I, merupakan unit kerja di lingkungan Direktorat Jenderal Bina Marga yang memiliki tanggung jawab terkait dengan pengadaan tanah untuk pembangunan jalan tol wilayah Pulau Jawa. Sebagai bagian dari kepentingan umum yang dijadikan sebagai prioritas, dalam proses pengadaan tanah perlu dipastikan bahwa masyarakat yang terdampak akan memperoleh penggantian yang sesuai dengan ketentuan. Dalam praktik, , seringkali terjadi sengketa di pengadilan diakibatkan ketidaksetujuan pemilik objek penilaian dengan hasil penilaian oleh KJPP. Oleh karenanya, diperlukan pemahaman yang memadai bagi Kepala Satuan Kerja dan Pejabat Pembuat Komitmen terkait mekanisme pengadaan lahan untuk pembebasan.
Studi Komparatif atas Pemanfaatan Generative Artificial Intelligence dalam Perkuliahan Akuntansi Riandoko, Riko; Hartono, Sony; Haniyah, Rizqi; Nabhani, Irfan
Balance Vocation Accounting Journal Vol 8, No 2 (2024): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i2.12752

Abstract

Perkembangan kecerdasan buatan generatif (Generative AI) beberapa tahun terakhir ini sangat pesat dan berpengaruh signifikan di berbagai lini kehidupan, tidak terkecuali dalam dunia akademik. Penelitian ini menggarisbawahi potensi Generative AI sebagai alat pembelajaran Akuntansi, aspek yang belum banyak dieksplorasi. Penelitian ini dilakukan dengan membandingkan respon yang dihasilkan oleh empat Generative AI (ChatGPT, Claude, Copilot, dan Gemini) dalam menjawab soal ujian mata kuliah Pengantar Akuntansi. Data diambil dengan memasukkan delapan soal Akuntansi dengan topik yang berbeda ke dalam setiap AI, lalu hasilnya dinilai dan dilakukan analisis menggunakan metode statistik deskriptif, uji-t, dan ANOVA. Hasil penelitian menunjukkan bahwa Claude memiliki nilai rata-rata tertinggi (87,5), diikuti oleh ChatGPT (77,1) dan Copilot (76,9), sementara Gemini mencatat nilai terendah (33,8). Uji-t dan ANOVA mengkonfirmasi adanya perbedaan signifikan antara performa masing-masing AI, dengan Claude terbukti paling unggul dengan rata. Penelitian ini juga menunjukkan bahwa tidak ada AI yang mampu memberikan jawaban sempurna pada semua soal akuntansi, sehingga penggunaannya harus tetap dievaluasi oleh individu. Penelitian ini memberikan kontribusi bagi pendidikan akuntansi, dengan menyarankan penggunaan AI sebagai alat bantu belajar yang efektif, meskipun tetap diperlukan pengawasan untuk menjaga kualitas dan keaslian hasil akademik.
Pengaruh pengalaman prestasi non-akademik terhadap Indeks Prestasi Kumulatif (IPK) mahasiswa PKN STAN Aribowo, Irwan; Riandoko, Riko
Journal of Law, Administration, and Social Science Vol 5 No 3 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i3.1738

Abstract

Politeknik Keuangan Negara STAN (PKN STAN) menyelenggarakan pendidikan di bidang keuangan negara untuk mendidik calon pegawai negeri sipil dengan keahlian khusus, seperti akuntansi, perpajakan, perbendaharaan negara, kepabeanan dan cukai, serta pengelolaan aset dan piutang. Sebagai institusi pendidikan, PKN STAN memiliki tanggung jawab untuk memfasilitasi kegiatan akademik maupun non-akademik agar proses pendidikan berlangsung secara optimal. Berangkat dari beragam kesimpulan dalam penelitian sebelumnya mengenai pengaruh prestasi non-akademik terhadap IPK, penelitian ini bertujuan untuk mengkaji lebih dalam hubungan antara pengalaman prestasi non-akademik dengan Indeks Prestasi (IP) mahasiswa. Penelitian ini menggunakan pendekatan mixed-methods concurrent embedded, dengan metode kuantitatif sebagai metode utama dan kualitatif sebagai pelengkap. Hasilnya menunjukkan bahwa mahasiswa PKN STAN memiliki berbagai pengalaman prestasi non-akademik yang dapat dikelompokkan ke dalam sebelas kategori, yaitu pengurus OSIS, musik, kerohanian, paskibra, PMR, seni, ICT, jurnalis, KIR, bahasa, dan lainnya. Uji hipotesis menunjukkan tidak terdapat perbedaan signifikan IP antara mahasiswa yang memiliki prestasi non-akademik dengan yang tidak memilikinya. Namun, hasil kualitatif mengindikasikan bahwa beberapa aspek dalam pengalaman non-akademik dapat menjadi pendorong mahasiswa untuk mencapai performa akademik terbaiknya.
Analisis Pengaruh Pengembangan Kawasan Transit Oriented Development terhadap Nilai Tanah Benito, Obed Juan; Riandoko, Riko
JURNAL INFO ARTHA Vol 7 No 1 (2023): Edisi Juli 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i1.1730

Abstract

Accessibility is one of the important characteristics that can affect land value. The better the accessibility of a land site, the higher its value. One of the factors that support the level of accessibility of a land site is the distance between the land and public transportation facilities. This study analyzed the impact of a certain public transportation facility in Jakarta on the value of the surrounding land. A case study was conducted in the Fatmawati Transit Oriented Development area at South Jakarta. The Fatmawati MRT station is the center of that area. The data in this study were obtained by using literature study and field observation. Data analysis was carried out by establishing a model using the Geographically Weighted Regression (GWR) and Ordinary Least Squares (OLS) for data prediction. The prediction results of each model were processed using the interpolation method and the Kriging technique to obtain a geographical visualization of the distribution of land values in the study area. This study concludes that the Fatmawati Transit Oriented Development area has a significant effect on the value of the surrounding land.
POWER AND TRUST: A MEDIATOR IN THE RELATIONSHIP BETWEEN PROCEDURAL JUSTICE AND TAX COMPLIANCE IN INDONESIA Stilia, Lilian Yuniar; Riandoko, Riko; Kartiko, Nafis Dwi
Jurnal Aplikasi Akuntansi Vol 8 No 2 (2024): Jurnal Aplikasi Akuntansi, April 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i2.327

Abstract

This study analyses the connection between procedural justice, trust and power concerning tax compliance in Indonesia and investigates the mediating influence of trust and power tax authorities hold in this relationship. While various factors play a role in tax compliance behaviour in Indonesia, the country still struggles to achieve maximum compliance, falling short of international standards in terms of tax ratio. Only half of Indonesians have confidence in the tax system, and procedural justice is closely linked to power and trust. This study is groundbreaking as it is the first to investigate these three factors simultaneously in Indonesia. A quantitative approach was employed, with data gathered from 371 taxpayers and analyzed using the PLS-SEM method. The findings indicate that legitimate power and trust are positively associated with voluntary tax compliance and function as mediators between procedural justice and tax compliance. However, no correlation was found between procedural justice and tax compliance or between coercive power and tax compliance. To enhance taxpayer compliance in Indonesia, it is recommended to bolster trust in the tax authority and its jurisdictions. This study addresses a gap in the tax compliance literature. It enhances the theoretical framework, providing valuable practical insights for compliance improvement strategies, particularly for the Indonesian Directorate General of Taxes. The findings support developing more effective policies, improving tax education, and promoting transparency to strengthen public trust and compliance.
Co-Authors Benito, Obed Juan Brata, Farid Wisnu Haniyah, Rizqi HARTONO, SONY Irwan Aribowo, Irwan Kartiko, Nafis Dwi Muhasan, Imam Nabhani, Irfan Royani, Zulfa Stilia, Lilian Yuniar