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All Journal JDM Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Akuntansi Krida Wacana Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Dinamika Ekonomi dan Bisnis Scientific Journal of Reflection : Economic, Accounting, Management and Business SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Social Science and Business OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi JIA (Jurnal Ilmiah Akuntansi) Jurnal Sekretari Universitas Pamulang Jurnal Proaksi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Accounting Profession Journal (APAJI) Jurnal Akuntansi Open Access Indonesia Journal of Social Sciences Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Open Access Indonesia Journal of Social Sciences Journal of Creative Student Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Adijaya Multidisiplin Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Jurnal Akuntansi Journal of Ekonomics, Finance, and Management Studies International Journal of Islamic Business and Economics (IJIBEC)
Agus Munandar
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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Analisis Dampak Kebijakan PENG-6/SP/2024 terhadap Implementasi e-Tax Court di Pengadilan Pajak Budi Mulia Kurniawan; Agus Munandar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9316

Abstract

The mission of the Tax Court is to establish itself as an accessible judicial institution for all seekers of justice. On July 31, 2023, the Chairman of the Tax Court launched the e-Tax Court information system through the issuance of PER-1/PP/2023. The e-Tax Court has been operational for a year, however the rate of appeal and lawsuit submissions through the system has not yet reached 80%, as in October 2024, the rate was only 57.14%. The implementation of the e-Tax Court appears to be far from optimal, because there are still many taxpayers who appeal manually either directly to the Tax Court office of 25.53% and by post 17.51%. Based on monitoring and evaluation results, the Secretary of the Tax Court issued Announcement No. PENG-6/SP/2024 on October 30, 2024, which limited in-person submission services and redirected them to assistance services for electronic filings via the e-Tax Court. One month after the announcement, appeal and lawsuit submissions via the e-Tax Court increased significantly by 24.32%, reaching 81.46%. This study aims to identify the benefits perceived by taxpayers, evaluate the implementation trends of the e-Tax Court from January to April 2025, and analyze the policy’s impact on the achievement of e-Tax Court implementation using a descriptive quantitative approach. The findings indicate that the e-Tax Court enhances time and cost efficiency, that restricting manual access helps accelerate implementation, and that a top-down policy effectively influences taxpayer behavior
Transformasi Digital Layanan Kuasa Hukum di Pengadilan Pajak: Studi Kasus Sebelum dan Sesudah Implementasi Sistem Online Ameliya Silaning Utami; Agus Munandar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9317

Abstract

The latest law enforcement license PER-01/PP/2024 dated April 12, 2024 became one of the momentum of change in the modernization of judicial services, especially the Tax Court as the only judicial institution to handle tax disputes specifically in Indonesia. This is done to improve the quality of administrative services through the implementation of a more effective and efficient system while strengthening legal certainty for service users. The Rule replaces the previous provisions of PER-01/PP/2018 which governs the order of the application of legal authority permission in the Tax Court. The study aims to analyze the implementation of the information system of Legal Power Permit (IKH) before and after digitization. The method used is qualitative analysis by conducting literature studies, reviewing business processes, benefits and constraints on the use of IKH information systems online. The results of the analysis show that the system provides ease of access, improves transparency and efficiency of services that can ultimately improve user satisfaction. Limitations in digital literacy of service users are identified as the main obstacles in the implementation of the system that directly impacts the high rate of return of legal authorization permits due to document inconsistencies. This study has limitations in the form of no scientific study that in-depth discusses the IKH online information system in the Tax Court. The results of this study are expected to help identify problems, encourage information transparency, provide socialization recommendations and training aimed at improving the quality and utilization of the system to the maximum.
Document Management System (DMS) dalam Mendukung Kinerja Audit Internal Perusahaan: Analisis Literatur Vicki Herdiawan; Agus Munandar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i10.9321

Abstract

Document Management System (DMS) is an application of information technology that plays an important role in electronic document management. This study aims to evaluate the effectiveness of DMS in supporting the company's internal audit performance. The research method used is a literature review and bibliometric analysis of relevant articles for the 2021-2024 period. The results showed that the Document Management System (DMS) significantly contributed to speeding up the company's internal audit process, improving data accuracy, and reducing the risk of losing important documents. The success of the Document Management System (DMS) implementation is strongly influenced by management support and technological readiness in the company. This research provides a positive impact that the Document Management System (DMS) affects the effectiveness of internal audit work, especially if supported by implementation policies and user training.
Penerapan Pajak Hijau dalam Sistem Perpajakan : Tinjauan Perusahaan Manufaktur di Indonesia Zega, Yosua; Agus Munandar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.6323

Abstract

This study aims to explore the application of green tax in Indonesia through manufacturing companies. The application of green tax can be viewed from the carbon generated, energy consumption and sewage by manufacturing companies. Environmental costs are a form of responsibility of manufacturing companies to the environment. This study identifies the effect of an increase or decrease in sales on the increase or decrease in carbon, energy and sewage generated. This research uses the Systematic Literature Review (SLR) method by identifying, evaluating and interpreting based on the data obtained. The results show that the government has not actively collected green taxes and has instead focused on fiscal incentive policies. The findings support that the government has yet to find a formula for green taxation.
Analisis SWOT dalam Menentukan Strategi Implementasi E-Tax Court di Pengadilan Pajak Indonesia Agus Munandar; Aisya Sheilla Farina Nadia
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6828

Abstract

The implementation of the e-Tax Court system in the Indonesian Tax Court is an innovative step in resolving tax disputes as intented by the Tax Court Law, namely resolving tax disputes in a fast, easy and efficient manner, however based on data obtained until August 2024 there were only 37.04% of disputes submitted through this system. This shows that the adoption rate is still relatively low. This research aims to determine the appropriate e-Tax Court implementation strategy by analyzing the strengths, weaknesses, opportunities and threats (SWOT) of this system. The method used is qualitative analysis through literature study. The analysis results show that the e-Tax Court has strengths in terms of saving time, costs, accessibility and transparency, but on the other hand it still has weaknesses in terms of technical and network infrastructure. Opportunities in terms of improving the credibility image of tax justice institutions and developing sustainable innovation are still wide open, however, there are threats in the form of resistance to change and data security risks due to the use of this system.
Evaluasi Kinerja Website Pemerintah Kabupaten Pekalongan: Studi Kasus pada Website OPD Pekalongan Diajeng Larasati; Agus Munandar
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 2 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i2.6855

Abstract

This study evaluates the performance of Regional Apparatus Organization (OPD) websites of the Pekalongan Regency Government in supporting the dissemination of public information. The evaluation was conducted using spesific criteria, including speed, accessibility, best practices, and search engine optimization (SEO). The method used in this study is the evaluation method, which involves the systematic collection and analysis of processes based on the defined criteria. The data obtained are measured against established standards to produce recommendations aimed at improving the quality of the websites. The research results show that the OPD websites perform well in terms of speed and implementation of best practices. However, the aspects of SEO and accessibility still require action to ensure that information can be easily accessed by the public, thereby supporting transparency and accountability in delivering public services.
Co-Authors Abdul Ghafar Ismail Adinda Nilawati Afvia Diyun Agnes Fanny Laurent Agus Angling Kusumah Ahmad Ahmad, Ardian Aisya Sheilla Farina Nadia Akhmad Yani Alfian Agustiar Ameliya Silaning Utami Ana Damayanti Andrew Pandowo Aritonang, Ramona Aulia Safira Azmi Kurnia Izzati Budi Mulia Kurniawan C Susi Maryanti Dara Putri Junianti Diajeng Larasati Diana Frederica Dojeng Meisi Koo Edwin Wiguna Edwin Wiguna Effendi Tjahjadi Eka Setiawati Elfrida Ratnawati Eva Triyana Faridatul Munawaroh Fitri Aamalia Al Thaaf Franki Slamet Frischa Sonawaty Theresia Sianturi Gusriantho Mendrofa Inne Leomora Agnes Sinaga Intani Dwita Risanti Jenneka Ika Sarundayang Kemas Dedy Kusdianto Kesuma Dewi Safitri Laras Tiara Putri Lestari Lestari Liauwi, Sandelia Lulu Angelita Lutfiyana, Evi Maria Evana Maria Iza Maryanti, C. Susi Mayang Lutfitasari Mila Sari Mohammad Soleh Nurzaman Mohammad Soleh Nurzaman Mubarokah Mussa, Nelcie Valensya Nabila Alifa Putri Nanda Vito Nathalia Sherly Niftahul Janah Novi Anisfujiyati S Novita Rahmawati Putri Noviyanti Alawiyah Nurah Haerani Nurul Izzah, Aulia Nurwijayanti Olin, Maria Novita Pratama, Gilang Surya Purwaningrum, Dwi Pusaka, Semerdanta R. Dian Wirdiansyah Rashidi Amin Ratna Dewi Sari Renal Alvian Rhian Indradewa Rhosilah Rizaldi, Fredy Rizki Sari Eka Putri Rizky Meydina Rosmina Rosmina Safira Putri Wulandari Salwa Latifa Putri Santy Wijaya Sari, Ratna Dewi Setia Utami Amien Sharontamiwisa Adel Mangkay Shidky Aygarini Siswantoro, Dodik Stellavia Claudia Santosa Temmy Uus Nursyamsu Vicki Herdiawan Villery Cristina Wita Yulita Zega, Yosua