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<![CDATA[REKONSTRUKSI PENDEKATAN COMPLIANCE RISK MANAGEMENT DI MASA PANDEMI DALAM UPAYA PENGUATAN PENERIMAAN PAJAK ]]>
<![CDATA[Prianto Budi Saptono]]>;
<![CDATA[Khozen, Ismail]]>
<![CDATA[ Scientax Vol. 3 No. 1 (2021): Oktober: Bergerak Dinamis, Bersama Atasi Pandemi dengan Optimis ]]>
Publisher : <![CDATA[Direktorat Jenderal Pajak ]]>
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DOI: 10.52869/st.v3i1.240
<![CDATA[The Covid-19 pandemic has resulted in a problematic impact on the revenue budget of many countries, including Indonesia. However, when most tax revenues had decreased, personal income tax (PIT) in Indonesia increased. Based on this fact and using a qualitative approach, our study aims to document and analyze a Compliance Risk Management (CRM) approach used to monitor taxpayer compliance in Indonesia. This study analyzes the CRM policy using policy science methods modified according to the CRM implementation and administration scope. Our analysis was carried out primarily by linking the CRM implementation policy with the Covid-19 situation. This study concludes that tax authorities should consider implementing policy strategies under international best practices by adjusting to the current pandemic situation in Indonesia without sticking to each phase. Based on the available alternatives, the Indonesian tax authority needs to consider reconstructing its interaction with taxpayers. The orientation is to provide a stimulus for taxpayers and stay to control their level of compliance.]]>
<![CDATA[Tax Implications on Financial Instruments Resulting From IFRS 9 Adoption in Indonesia ]]>
<![CDATA[Prianto Budi Saptono]]>;
<![CDATA[Ismail Khozen]]>
<![CDATA[ Jurnal Reviu Akuntansi dan Keuangan Vol. 11 No. 3: Jurnal Reviu Akuntansi dan Keuangan ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Malang ]]>
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DOI: 10.22219/jrak.v11i3.16157
<![CDATA[This study aims to analyze the tax implications of financial instruments after International Financial Reporting Standards (IFRS) 9 adoption in Indonesia into Statement of Financial Accounting Standard 71 (PSAK 71). To gain an in-depth understanding regarding the implementation of PSAK 71, we conducted semi-structured in-depth interviews with policymakers, PSAK standard setters, academicians, tax consultants, and taxpayers. We also used case studies related to the convergence of IFRS 9 to identify the tax implications of implementing the new standard. The results show that the entities applying PSAK 71 generally measure and recognize financial assets or financial liabilities at fair value. Besides, they use amortized costs in specific conditions. However, current tax regulations relevant to financial instruments still refer to the acquisition cost following Article 10 of the Income Tax Law. Accordingly, the gains or losses in respect of financial instruments are not recognizable for tax purposes. Although fiscal correction has proven to be a panacea for bridging the gap between taxation and accounting standards, policymakers urgently need to revise the outdated regulations to provide taxpayers with legal certainty and ease of administration. The significant contribution of this study is the attempt to link the accounting and taxation aspect of financial instruments with the setting of Indonesia.]]>
<![CDATA[Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia ]]>
<![CDATA[Prianto Budi Saptono]]>;
<![CDATA[Ismail Khozen]]>
<![CDATA[ Jurnal Borneo Administrator Vol 17 No 2 (2021): August, 2021 ]]>
Publisher : <![CDATA[Puslatbang KDOD Lembaga Administrasi Negara ]]>
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DOI: 10.24258/jba.v17i2.877
<![CDATA[This study aims to provide a brief and analytical reporting on IFRS 15 adoption in Indonesia into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use literature studies to collect data and strengthen it with in-depth interviews of taxpayers, PSAK standard setter, tax consulting practicioner, and Directorate General of Taxes official. Our findings demonstrate the need for entities to consider taxation issues that may arise due to revenue recognition developments. Unconformity that may arise between accounting and tax requires the entity to explain these differences by documenting them early. Taxpayers need to underline the burden of compliance arising from the IFRS 15 adoption, which is the compliance costs in the form of mark-to-market and realization taxation. In implementing PSAK 72 to align with the realization principle in the Income Tax Law, the taxpayer compliance cost will increase by making detailed fiscal reconciliations. From the VAT perspective, the Tax Paying Entrepreneurs need to make contract adjustments with the counterparty to ensure that the time of supply is the basis for determining the VAT payable. This research presents the gap between accounting and taxation so that it can be a lesson for application in other countries.]]>
<![CDATA[Business Competitiveness Strategies of Tax Consulting Firm amidst Covid-19 Pandemic (Case Study at PT XYZ) ]]>
<![CDATA[Prianto Budi Saptono]]>;
<![CDATA[Ismail Khozen]]>
<![CDATA[ SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021 ]]>
Publisher : <![CDATA[Faculty of Economics, Universitas Sriwijaya ]]>
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DOI: 10.29259/sijdeb.v5i4.293-310
<![CDATA[This study aims to examine the competitive strategies of companies in facing thechallenges of the Covid-19 pandemic with a case study on a tax consulting firm in Jakarta("PT XYZ"). PT XYZ was selected because, during the pandemic, it employs even moreemployees, with the current number of permanent employees above a hundred. We usequalitative methods in conducting this study with data collection through in-depthinterviews and analysis techniques using SWOT analysis. This study indicates that it isbecoming increasingly critical for organizations to implement a competitiveness plan todeal with the challenges of the coming years. Digital marketing development should beprioritized in competitive plans to ensure survival and ultimate success, especially for PTXYZ and other tax consulting firms in a similar circumstance. This study contributes toestablishing a foundation for organizations to become more resilient by transformingthreats they face into opportunities for growth.]]>
<![CDATA[What Can We Learn from Business Innovation Fail-ure of Uber in Southeast Asia Market? ]]>
<![CDATA[Ismail Khozen]]>;
<![CDATA[Illona Setianty]]>;
<![CDATA[Farah Dina Meiriza]]>
<![CDATA[ Inovbiz: Jurnal Inovasi Bisnis Vol 9, No 1 (2021) ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/inovbiz.v9i1.1896
<![CDATA[Uber is a global pioneer in the sharing economy platform entitled ride-hailing. It started to enter the Asian market in 2013-2014 with various community responses in each region. In March 2018, Uber withdrew from the competition in Southeast Asia after being acquired by one of the dominant players in the region, Grab. In connection with Uber's failure to operate its business in the region, this paper discusses Uber's business model, business expansion, competition in the market, and the factors that led to Uber's failure in the Southeast Asian market. To comprehensively describe the developing context, we used a qualitative method with a systematic data collection approach from literature reviews in conducting this study. This study emphasizes that large funding supports do not guarantee the success of business operations in a more globalized setting. Different market characteristics require different approaches. The case of Uber's failure in the Southeast Asian market, even though it was supported by large funds to "Uberize the entire world," proves that the characteristics made more "localized" are more likely at a certain point in time to survive. This study also underlines some learning points from the dominant factors causing the failure of Uber's business operations in the region that require immediate adaptation: non-conformity with market preferences, challenges from prevailing policies and infrastructure issues, and strong competition from local competitors.]]>
<![CDATA[Income Tax and VAT Issues Concerning Lease after IFRS 16 Convergence in Indonesia ]]>
<![CDATA[Prianto Budi Saptono]]>;
<![CDATA[Ismail Khozen]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 24, No 2 (2021): IJAR May 2021 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.538
<![CDATA[This paper aims to analyze Income Tax and Value Added Tax issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. This paper's data collection is through in-depth interviews with informants such as an IAI accounting standards board, lecturers and academics, and Directorate General of Taxes official. We also use secondary data to enrich the analysis. We conclude that the tax authorities need to make tax policies that can provide legal certainty. As a complement, the new tax regulation needs to accommodate a more precise direction of the policy. Among the three available options, we see that realization taxation is more appropriate for the Indonesian situation than mark-to-market or hybrid taxation. To narrow the practical gap between accounting and tax, we recommend that tax authorities initiate a discussion with relevant stakeholders to prevent potential tax disputes in the coming years. Some issues that tax authorities need to notice are withholding tax issues when the lessee records interest expenses and transfer issues when the lessor recognizes a right-of-use asset.]]>
<![CDATA[Regulating Income Tax: Case of Indonesian YouTubers ]]>
<![CDATA[Prianto Budi Saptono]]>;
<![CDATA[Cyntia Ayudia]]>;
<![CDATA[Ismail Ismail Khozen]]>
<![CDATA[ Varia Justicia Vol 17 No 2 (2021): Vol 17 No 2 (2021) ]]>
Publisher : <![CDATA[Fakultas Hukum Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/variajusticia.v17i2.5168
<![CDATA[Along with the development of digital business platforms in Indonesia, the YouTube content creator profession (YouTuber) has become a hard-to-tax sector due to the unavailability of a clear definition in the laws and regulations regarding the business characteristics of the content creator profession. This study aims to analyze the income tax aspect of content creators on the YouTube digital platform in Indonesia. First, it focuses on the interpretation of independent work and business activities related to the business nature of content creators, constituting individual taxpayers with income below the threshold regulated in Government Regulation (PP) no. 23 of 2018. Second, it analyzes the tax authority’s efforts and strategic measures to optimize tax revenues from YouTubers. This study uses a qualitative descriptive approach using documentation and literature studies. The results show that determining the income tax aspect of YouTubers requires carefulness in identifying the types of activities that become sources of income since they could either perform business activities or independent work simultaneously. Therefore, it is vital to confirm the YouTubers business activity definition in the tax provisions. In addition, adequate education and socialization that promote a cooperative approach become necessary to improve tax compliance.]]>
<![CDATA[Managing Value Added Tax Issues in Indonesian Business Entities post-IFRS 15 Adoption ]]>
<![CDATA[Saptono, Prianto Budi]]>;
<![CDATA[Khozen, Ismail]]>
<![CDATA[ BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 1 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[This study analyzes challenges related to value-added tax (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study took a qualitative method, combining document abstraction from the literature with in-depth interviews with key informants selected purposively. This study provides an overview of the characteristics of transfer of control under PSAK 72 and the time of supply under the VAT Law. It is unavoidable that the two approaches go different paths. This study suggests that businesses in Indonesia revise the contract terms with customers to contain explicit clauses regarding the time of supply in order to alleviate incompatibilities between the two approaches. It also encourages that new contracts with customers incorporate and ensure the inclusion of each party's VAT obligations. Due to the lack of a uniform standard for commercial interests and tax administration, business entities should undertake the initiative to ensure legal certainty through contractual arrangements by containing adequate information for tax purposes. The significance of this work lies in its attempt to reconcile the accounting and taxation distinctions using an Indonesian context as a lens. Although the implementation of tax law varies according to jurisdiction, the notion of time of supply is applied universally, making this study important as a precedent for situations in other countries.]]>
<![CDATA[Motives for Paying Taxes among Recipients of Article 21 Income Tax Borne by the Government ]]>
<![CDATA[Ismail Khozen]]>;
<![CDATA[Milla Sepliana Setyowati]]>
<![CDATA[ Inovbiz: Jurnal Inovasi Bisnis Vol 10, No 2 (2022) ]]>
Publisher : <![CDATA[Politeknik Negeri Bengkalis ]]>
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DOI: 10.35314/inovbiz.v10i2.2545
<![CDATA[The emergence of Covid-19 cases over the past few years has altered the previously established socioeconomic structure. The government must keep a close eye on changes in the culture of tax compliance, as tax revenues are the keystone of the government's ability to carry out its functions. Because the government finances many social and health initiatives during the pandemic through the contribution of tax revenues, it is pertinent to examine the motivation to pay taxes among recipients of the Article 21 Income Tax borne by the government. Using quantitative descriptive statistics, this study examines intrinsic motivation, perceptions of the worthiness of public expenditures, and tax fairness in the context of the Jakarta region, Indonesia. In addition to providing the motives for paying taxes, this study emphasizes the significance of the efficiency of government expenditures.]]>
<![CDATA[Income Tax Policy Amidst Covid-19 Pandemic: Quo Vadis Indonesia? ]]>
<![CDATA[Prianto Budi Saptono]]>;
<![CDATA[Ismail Khozen]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 14 No 1 (2022): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya ]]>
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DOI: 10.26740/jaj.v14n1.p17-29
<![CDATA[Social distancing policies are a common measure taken by many countries worldwide to prevent the spread of Covid-19 cases. However, the consequence is that the income generated by many people is limited and tends to widen inequality. In a similar situation, many governments need more significant spending to save both health and economy. Given the difficult situation for many people, especially in generating income, this study analyzes the international best practice of income tax policies amidst the Covid-19 pandemic. Besides, this study analyzes how the income tax policy in Indonesia responds to the Covid-19 pandemic and its prospects. The research method used to conduct this study is descriptive qualitative. The results show that income tax policies are one of the most crucial matters that countries worldwide can do to deal with the pandemic. These policies vary from tax relief, recovery-oriented stimulus, and tax increases. Concerning the situation in Indonesia, policies need to be directed at evaluating the income tax policies that have been adopted so far. Individual income tax increases in the upper bracket and the introduction of new taxes such as carbon tax may be essential considerations to save the economy and health. However, the government also needs to manage sensitive issues such as corruption to win people's support to recover from the pandemic.]]>
