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All Journal Jurnal Manajemen Keuangan Publik Jurnal Pajak Indonesia (Indonesian Tax Review) Educoretax Jurnal Keuangan dan Akuntansi Terapan (KUAT) Journal of Governance, Taxation, and Auditing
Kusuma, I Gede Komang Chahya Bayu Anta
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Partisipasi Masyarakat dan Akuntabilitas Keuangan Desa Terhadap Persepsi Anggaran Pendapatan dan Belanja Desa Dharmakarja, I Gede Made Artha; Kusuma, I Gede Komang Chahya Bayu Anta; Putra, Chandra Maulana
JURNAL MANAJEMEN KEUANGAN PUBLIK Vol 4 No 2 (2020): Pengelolaan Keuangan Negara Dari Berbagai Sisi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jmkp.v4i2.1021

Abstract

This study aims to determine the perceptions of rural communities in village financial management in the form of APBDes. How perceptions affect the level of participation of village communities in the preparation of APBDes and accountability for their use. The object of this research is the villagers who are involved and attend the discussion of APBDes management. Primary data in this study is data collected through questionnaires and interviews with respondents. Meanwhile, the secondary data of this research comes from village fund report data. The sampling technique chosen was Stratified Random Sampling, with a total sample of 49 people. This research technique uses multiple linear regression data analysis. The results showed that first, community participation and village financial accountability had a simultaneous effect on the perception of the village income and expenditure budget. Second, community participation does not have a partial that effect on perceptions of village income and expenditure budgets. Third, village financial accountability has a partial effected on perceptions of village income and expenditure budgets
Tinjauan Atas Pajak Penghasilan Pekerja Lepas (Freelancer) Khoirunnisa, Luthfiyah; Kusuma, I Gede Komang Chahya Bayu Anta
JURNAL PAJAK INDONESIA Vol 8 No 1 (2024): Challenges and Opportunities in Enhancing Tax in Indonesia
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v8i1.2685

Abstract

This research aims to discuss the Income Tax for Freelancers in the city of Malang. The methods used in this research include literature review and interviews, the collection of data and information from various relevant literature on the research topic, as well as primary data obtained through interviews with informants. The rapid advancement of technology has made it easier for people to work as freelancers from anywhere. In general, there is no withholding tax (Article 21) on commissions earned by freelancers, but freelancers using freelancing platforms such as Upwork will be subject to commission deductions. Freelancers who have earned income above the Non-Taxable Income Threshold (PTKP) or have met the subjective and objective criteria are required to have a Tax Identification Number (NPWP) and fulfill their tax obligations. However, in practice, only a few freelancers are aware of their tax obligations.
Pendampingan BUMDes Babo dalam Menyusun Laporan Keuangan Auditable dan Kepatuhan Perpajakan Slamet, Kuwat; Kusuma, I Gede Komang Chahya Bayu Anta; Cahyady, Yadhy; Siski, Darrin Octavia; Paramudea, Ishaq Rila; Mahendra, Darwin Nazrul
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 7 No 1 (2025): Edisi Maret
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v7i1.2783

Abstract

BUMDes perlu terus didorong untuk menjadi semakin profesional. Salah satu bentuk pengelolaan BUMDes yang baik adalah kemampuan untuk menyusun laporan keuangan dan memiliki kepatuhan terhadap ketentuan perpajakan. Selama ini, BUMDes Bandung Bondowoso (Babo) menghadapi tantangan dalam penyusunan laporan keuangan yang sesuai standar akuntansi serta pemenuhan kewajiban perpajakan akibat keterbatasan keterampilan pengelola. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelola BUMDes melalui serangkaian pelatihan dan pendampingan komprehensif. Metode yang digunakan mencakup tiga tahapan utama, yaitu (1) pelatihan dasar mengenai prinsip akuntansi dan perpajakan, (2) pendampingan implementasi, termasuk pencatatan transaksi menggunakan jurnal khusus dan aplikasi akuntansi sederhana, serta (3) evaluasi hasil, berupa asesmen terhadap laporan keuangan yang telah disusun. Hasil program menunjukkan bahwa BUMDes Babo berhasil menyusun laporan keuangan tahun 2023 yang siap audit serta melaporkan kewajiban perpajakannya secara tepat waktu. Keberhasilan ini memperkuat transparansi dan akuntabilitas keuangan BUMDes, serta membuka peluang akses ke pembiayaan eksternal. Secara jangka panjang, program ini berkontribusi dalam meningkatkan kemandirian dan keberlanjutan operasional BUMDes, sekaligus menjadi model bagi BUMDes lain dalam penerapan tata kelola keuangan yang baik.
Audit Plan as an Instrument to Improve the Effectiveness of Tax Audits KUSUMA, I Gede Komang Chahya Bayu Anta; ARIBOWO, Irwan; SUPRIYADI , Supriyadi; KUMAR, Jai; KAMILAH, Niswatun Nurul
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

Tax audits are an integral part of implementing the self-assessment system. The tax audit phase begins with preparatory activities, such as developing an audit plan. The audit plan encompasses several activities that must be carried out as a guideline for conducting tax audits. This study aims to determine the role of audit plans in improving the effectiveness of tax audits, particularly during the planning stage. This research used a descriptive qualitative approach, involving in-depth interviews with tax auditors and data analysis using the NVivo application. The results indicate that problem identification has been developed for each audit assignment based on available data and information. A risk-based audit plan strategy is implemented to direct the audit focus and ensure the application of methods, techniques, and procedures to obtain competent and sufficient evidence. The use of technology, such as the Derik application, facilitates audit plan development and more structured risk identification. Currently, detailed and focused audit plans help improve audit effectiveness by providing a deterrent effect and successfully obtaining competent and sufficient audit evidence that can be accounted for in the event of a tax dispute. However, the audit team's utilization of audit plans is still suboptimal, impacting audit effectiveness. This study recommends strengthening the implementation of risk-based audit plans and optimizing technology in tax audits.
Integration Of Population Identification Number (NIK) As Taxpayer Identification Number (NPWP) For Optimizing Tax Compliance: Case Study At Pondok Aren Pratama Tax Service Office Aribowo, Irwan; Kusuma, I Gede Komang Chahya Bayu Anta; Suryono, Agus; Muluk, M.R. Khairul; Wijaya, Andy Fefta
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.747

Abstract

This research focuses on analyzing the effect of integrating the Population Identification Number (NIK) as a Taxpayer Identification Number (NPWP) on optimizing tax compliance for Individual Taxpayers (WPOP) at the Pondok Aren Pratama Tax Service Office (KPP Pratama Pondok Aren). The main motivation of this research is to evaluate the extent to which the integration of NIK as a NPWP can increase tax compliance and tax administration efficiency. Using a descriptive qualitative approach, this research collected primary data through interviews with Taxpayers registered at Pondok Aren Pratama Tax Service Office. The research results show that the majority of Taxpayers do not understand the process and importance of integrating NIK as NPWP. However, effective outreach and increased awareness can encourage better tax compliance. This research provides an important contribution to understanding regarding the implementation of tax policies and strategies to increase tax compliance in Indonesia.
Identification of direct reporting of individual taxpayers to the tax service office using the Ishikawa diagram Dharmakarja, I Gede Made Artha; Kusuma, I Gede Komang Chahya Bayu Anta; Andriana, Nina
Educoretax Vol 5 No 4 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i4.1462

Abstract

Filing the Individual Taxpayer’s Annual Tax Return (WPOP SPT) is designed to be a straightforward process that can be completed independently using an application. However, many taxpayers face difficulties in calculating, filling out, and submitting their Individual Taxpayer Annual Tax Return for Personal Income Tax (SPT PPh OP), leading to a high volume of in-person visit queues to Tax Offices (KPP). This study aims to identify the root causes of these challenges and their impact on tax administration, particularly the increasing service demands and long queues at tax offices. The research was conducted through observations and interviews with taxpayers (WP) at the Pondok Aren Tax Office. A fishbone (Ishikawa) diagram was used to analyze the causes of these issues, while a literature review applied the MECE (Mutually Exclusive, Collectively Exhaustive) method and the 5M framework (Man, Materials, Machines, Methods, Money), supplemented by considerations of information and time factors. The findings indicate that the primary issue lies in the human factor (Man), specifically, taxpayers’ limited knowledge and understanding of tax procedures. Other technical factors are difficulties in operating the application (Machines) and the completeness of report preparation support (Materials). Prior research frequently recommends that tax officers improve taxpayers’ education and promote the use of digital tax reporting platforms. Tax officers remain essential in providing education and support. Additionally, tax volunteers can play a crucial role in assisting taxpayers, particularly during peak reporting periods. To improve service quality, tax officers should receive training in customer service excellence, while tax offices must enhance computer infrastructure and internet capacity to prevent system disruptions.
Co-Authors Agus Suryono Andy Fefta Wijaya Cahyady, Yadhy Dharmakarja, I Gede Made Artha Irwan Aribowo, Irwan Kamilah, Niswatun Nurul Khoirunnisa, Luthfiyah Kumar, Jai Kuwat Slamet, Kuwat M.R. Khairul Muluk Mahendra, Darwin Nazrul Nina Andriana, Nina Paramudea, Ishaq Rila Putra, Chandra Maulana Siski, Darrin Octavia Supriyadi , Supriyadi