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All Journal Jurnal Inovasi Bisnis (Inovbiz) Integritas: Jurnal Antikorupsi Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Prianto Budi Saptono
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Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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REKONSTRUKSI PENDEKATAN COMPLIANCE RISK MANAGEMENT DI MASA PANDEMI DALAM UPAYA PENGUATAN PENERIMAAN PAJAK Prianto Budi Saptono; Khozen, Ismail
Scientax Vol. 3 No. 1 (2021): Oktober: Bergerak Dinamis, Bersama Atasi Pandemi dengan Optimis
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v3i1.240

Abstract

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.
Implementation of Taxation Data Integration in State-Owned Enterprises to Strengthen Good Corporate Governance Prianto Budi Saptono; Dwi Purwanto
Inovbiz: Jurnal Inovasi Bisnis Vol 9, No 2 (2021)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v9i2.2129

Abstract

This study aims to analyze the taxation data integration within the State-Owned Enterprises (BUMN) in strengthening Good Corporate Governance (GCG). This study is descriptive with a qualitative method and uses a content analysis approach. The authors conducted the study by doing a review of the literature on GCG and taxation. The literature comes from books, journals, regulations, policies, electronic sources, the internet, previous research results, press releases, and newspapers. The result of this study suggest that the taxation data integration within BUMN is an essential innovation means of improving corporate governance. The taxation data  integration program will indirectly make it easier for BUMN to meet their tax rights and obligation. Additional benefits of tax governance include lowering the likelihood of disputes occurring and avoiding long audit processes, which both lower taxpayer compliance costs and lessen the likelihood of potential disputes.
Factors causing the ineffectiveness of Good Corporate Governance in preventing Corruption in State-Owned Enterprises Prianto Budi Saptono; Dwi Purwanto
Integritas: Jurnal Antikorupsi Vol 8 No 1 (2022): INTEGRITAS: Jurnal Antikorupsi
Publisher : Komisi Pemberantasan Korupsi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32697/integritas.v8i1.870

Abstract

This study aims to provide a brief report and analyze the ineffectiveness of Good Corporate Governance (GCG) in preventing corruption in State-Owned Enterprises (BUMN). This study uses qualitative research methods with data collection through in-depth interviews. Our findings show that Communication Factors, Resource Factors, Disposition Factors (attitudes), and Bureaucratic Factors affect the ineffectiveness of GCG in preventing corruption in BUMN. BUMN implements a gratification control program to prevent corruption by establishing a Gratification Control Unit (UPG), which functions as a service and information unit (help desk) for gratification control. In addition, the company also provides a whistleblowing system. BUMN employees/officials and the public who wish to report an action that indicates a violation within the BUMN environment can report it through this system. However, the program has not been effective in reducing and eliminating the corrupt behavior of BUMN employees/officials due to the lack of leadership, integrity, and values from BUMN employees/officials in preventing corruption. UPG also does not focus on preventing corruption. In addition, policy implementers often fail in carrying out their duties because of the shyness and fear of implementing corruption control policies.
Co-Authors dwi purwanto Khozen, Ismail