Article Per Year (5 Year)
p-Index From 2021 - 2026
2.873
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Pendidikan Ekonomi (JUPE) Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Inovasi Bisnis (Inovbiz) Varia Justicia The Indonesian Journal of Accounting Research Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Hukum dan Pembangunan Cakrawala Ekonomi dan Keuangan Jurnal Analisis Bisnis Ekonomi
Khozen, Ismail
Faculty Of Administrative Science, Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
TINJAUAN ATAS SANKSI DAN IMBALAN BUNGA PERPAJAKAN DALAM UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN Khozen, Ismail; Setyowati, Milla Sepliana
Jurnal Hukum & Pembangunan Vol. 52, No. 2
Publisher : UI Scholars Hub

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

Abstract

The implementation of interest sanctions and compensation in taxation has undergone changes following the enactment of the Omnibus Law Job Creation in early October 2020. Although the regulation was later deemed unconstitutional, a similar framework has been incorporated into Law No. 7 of 2021 on Tax Harmonization Law (UU HPP). The lack of scholarly research exploring their conceptualization and implementation has motivated us to conduct this study. Our research emphasizes the importance of adhering to principles when designing a regime for imposing sanctions. Comparing two options, utilizing a fixed rate or a floating rate for calculating taxpayer sanctions and interest compensation, the latter option is considered more philosophically equitable. The Indonesian government’s responsibility, after transitioning to the second option, is to ensure the implementation of fairness principles to foster voluntary tax compliance in the long run.
Business Competitiveness Strategies of Tax Consulting Firm amidst Covid-19 Pandemic (Case Study at PT XYZ) Prianto Budi Saptono; Ismail Khozen
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i4.293-310

Abstract

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.
Motives for Paying Taxes among Recipients of Article 21 Income Tax Borne by the Government Ismail Khozen; Milla Sepliana Setyowati
Inovbiz: Jurnal Inovasi Bisnis Vol 10, No 2 (2022)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v10i2.2545

Abstract

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.
Isu PPN setelah Harmonisasi Peraturan Perpajakan dan Implikasinya Terhadap Administrasi Pajak Prianto Budi Saptono; Ismail Khozen
Cakrawala Akuntansi & Manajemen Vol 30 No 1 (2023): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v30i1.1

Abstract

Tahun 2020 menjadi titik balik bagi beberapa jenis pajak primadona di Indonesia, salah satunya Pajak Pertambahan Nilai (PPN), karena mengalami dua kali perubahan melalui omnibus law. Atas dasar pandemi Covid-19 yang terjadi, amandemen terhadap UU PPN pertama kali dilakukan melalui UU No.2/2020 yang mengatur pengenaan PPN atas transaksi elektronik. Tidak ketinggalan lama, diundangkan UU No. 11/2020 yang lebih luas bertujuan untuk mempermudah kegiatan bisnis. Namun, satu tahun kemudian diundangkan UU No.7/2021 yang mengharmonisasikan beberapa aturan perpajakan sekaligus, termasuk PPN yang sebelumnya sempat diubah melalui UU No.11/2020. Makalah ini menganalisis perubahan rezim PPN melalui beberapa undang-undang tersebut. Selain menganalisis undang-undang tersebut dari sisi asas pemungutan pajak, penelitian ini juga bertujuan menyajikan gambaran administrasi dari kedua undang-undang tersebut. Analisis kami terhadap UU No.2/2020 menunjukkan bahwa penunjukan pihak penyedia platform Perdagangan Melalui Sistem Elektronik (PMSE) sebagai pemungut PPN merupakan langkah yang terbilang sederhana namun juga efektif dalam menyokong penerimaan pajak. Akan tetapi, sehubungan dengan beban kepatuhan yang ditanggung oleh pelaku usaha PMSE, pemerintah perlu memberikan ruangkonsultasi yang mencukupi agar para pengusaha yang telah ditetapkan sebagai PMSE dapat mengadministrasikan kewajiban perpajakannya dengan baik. 
Peran dosen dan komponen penilaian dalam meningkatkan partisipasi aktif mahasiswa di kelas Khozen, Ismail; Setyowati, Milla Sepliana
Jurnal Pendidikan Ekonomi (JUPE) Vol. 13 No. 3 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v13n3.p176-188

Abstract

Low levels of active participation among Generation Z students in traditional classroom settings remain a challenge at many universities. This study aims to investigate the role of lecturers and assessment components in the Event Planning Course (Satuan Acara Perkuliahan or SAP) as driving factors for active participation among students in the Department of Fiscal Administration (DIAF), Faculty of Administrative Sciences, Universitas Indonesia (FIA UI). A quantitative approach was employed, with data collected through questionnaires completed by DIAF students. Quantitative analysis using SmartPLS revealed that Lecturer Feedback and Components of Student Active Participation in SAP significantly influence students’ active participation. In contrast, Oral Participation and Peer Support showed no significant effects. This study underscores the critical role of lecturers, particularly through constructive feedback, in enhancing active student engagement. Descriptive findings identified student motivations and perceptions regarding the ideal weight of active participation assessment, with the largest proportion (39.7%) favoring the 6–10% range. This provides practical insights into determining appropriate weighting for participation components in SAP, relevant for designing more effective pedagogical strategies to meet professional demands in the taxation field.
Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees Saptono, Prianto Budi; Khozen, Ismail; Ayudia, Cyntia
Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.5242

Abstract

AbstractDue to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues. To that end, this study has two objectives. The first is to analyze Value Added Tax (VAT) concepts in Indonesia's regulations. The second is to analyze the VAT dispute according to the sample generated from the 2019 Tax Court decree. Thus, it is qualitative research with inductive reasoning using data collection techniques through documentation and literature studies. This study elucidates concepts underlying VAT regulations that have received scant attention in the prior literature. The core of the VAT dispute issues stems from divergent perspectives on VAT provisions between the tax authority and taxable persons. The primary issues in VAT disputes generally involve disagreements over interpretation and inaccuracies in supporting evidence on both the input and output sides. Given that the 2019 Tax Court decree upholds only 32% of the tax authorities' corrections, knowledge of the VAT concept is critical for readers of laws and regulations to grasp the underlying concept of the regulation.Keywords: Tax dispute; Value-added tax; Tax court decision. Abstrak Sengketa pajak di Indonesia sering menjadi sorotan karena prosesnya yang panjang, rumit, dan memakan biaya. Selain itu, sengketa yang kerap kali berulang untuk kasus serupa menambah daftar panjang masalah. Untuk itu, kajian ini bertujuan untuk menganalisis penerapan konsep PPN di dalam ketentuan perundang-undangan perpajakan Indonesia. Kajian ini juga ditujukan untuk mensintesiskan sengketa PPN dengan sampel dari putusan Pengadilan Pajak tahun 2019. Studi ini menggunakan pendekatan kualitatif dengan penalaran induktif yang menggunakan teknik pengumpulan data berupa studi dokumentasi dan literatur. Kajian ini mengungkap konsep-konsep di balik peraturan PPN yang belum banyak dibahas literatur sebelumnya ketika inti permasalahan sengketa PPN justru berpangkal pada perbedaan sudut pandang atas ketentuan PPN tersebut di antara otoritas pajak dan pengusaha kena pajak (PKP). Isu utama dalam sengketa PPN secara umum meliputi perbedaan penafsiran dan ketidakakuratan bukti pendukung, baik di sisi input maupun output. Mengingat putusan Pengadilan Pajak 2019 hanya mempertahankan 32% koreksi otoritas pajak, tampak bahwa pengetahuan tentang konsep PPN sangat penting di dalam memberikan pemahaman akan konsep yang mendasari peraturan tersebut.Katakunci: Sengketa pajak; Pajak pertambahan nilai; Putusan pengadilan pajak.
How Should Taxpayers Respond the Tax Authority Supervision? Saptono, Prianto Budi; Khozen, Ismail
Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bisnisekonomi.v19i2.4886

Abstract

The Directorate General of Taxes (DGT) has adopted a compliance risk management approach to monitor taxpayers optimally. In the initial supervision process, DGT often sends a Letter of Request for Explanation of Data and Information (SP2DK) to taxpayers to ensure that their tax obligations are fulfilled. This study aims to analyze how taxpayers respond to the supervision under SP2DK to minimize disputes with tax authorities. The analysis was carried out qualitatively. This study concludes that taxpayers need to be further involved with Account Representative interactions to determine their wishes to adapt to the prevailing tax control system. Understanding how AR works can help taxpayers be better prepared for the ongoing supervisory process. However, taxpayers also need a deeper understanding of tax knowledge, especially about supervision, to adjust to the data and explanation requested by AR. Direktorat Jenderal Pajak (DJP) menerapkan pendekatan manajemen risiko kepatuhan untuk memantau Wajib Pajak (WP) secara optimal. Dalam proses pengawasan awal, DJP kerap mengirimkan Surat Permintaan Penjelasan Data dan/atau Informasi (SP2DK) kepada WP untuk memastikan terpenuhinya kewajiban perpajakannya. Penelitian ini bertujuan untuk menganalisis bagaimana WP menanggapi pengawasan di bawah SP2DK untuk meminimalkan sengketa dengan otoritas pajak. Analisis dilakukan secara kualitatif. Studi ini menyimpulkan bahwa WP perlu terlibat lebih jauh dalam berinteraksi dengan Account Representative (AR) untuk mengetahui keinginannya beradaptasi dengan sistem pengendalian pajak yang berlaku. Memahami bagaimana AR bekerja dapat membantu WP lebih siap untuk proses pengawasan yang sedang berlangsung. Namun wajib pajak juga membutuhkan pemahaman yang lebih dalam tentang perpajakan, khususnya tentang pengawasan, untuk menyesuaikan dengan data dan penjelasan yang diminta oleh AR.
Exploring demographic, lifestyle, and learning motivation factors in predicting high school students’ tax awareness Khozen, Ismail; Saptono, Prianto Budi; Saragih, Arfah Habib; Sari, Wulandari Kartika; Hendrawan, Adang; Setyowati, Milla Sepliana
Jurnal Pendidikan Ekonomi (JUPE) Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v14n1.p104-114

Abstract

While many studies have examined tax education and compliance, few have investigated how psychological and lifestyle factors during adolescence shape tax awareness. This study argues that tax understanding is influenced not only by formal economic literacy but also by learning motivation, self-discipline, and social context. Using Purwokerto as a case study, this research analyzes the effects of demographic, lifestyle, and learning motivation factors on high school students’ tax awareness. Data were collected from 285 students through an online survey and analyzed using multiple linear regression. The results indicate that gender, grade level, healthy food consumption, and learning motivation significantly affect tax awareness, whereas family socioeconomic factors do not. These findings suggest that personal behavior and motivation play a more critical role in shaping adolescents’ tax awareness and provide a foundation for developing contextual and character-based tax education in secondary schools.
Co-Authors Ayudia, Cyntia Cyntia Ayudia Farah Dina Meiriza Farida Isroani Hendrawan, Adang Illona Setianty Mifia Septia Ningsih Milla Sepliana Setyowati Prianto Budi Saptono Prianto Budi Saptono Prianto Budi Saptono Prianto Budi Saptono Prianto Budi Saptono Prianto Budi Saptono Priantoro Budi Saptono Saptono, Prianto Budi Saragih, Arfah Habib Sari, Wulandari Kartika