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All Journal Bestuur Jurnal Akuntansi dan Pajak JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Advance Sustainable Science, Engineering and Technology (ASSET)
Prasetia, Tomy
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Humanities Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Assessing Trends in Regional Transfers, Vertical Fiscal Imbalance, and Income Development Prasetia, Tomy; Baehaqi, Muhammad Nuh
Journal of Business and Economics Research (JBE) Vol 5 No 3 (2024): October 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v5i3.5304

Abstract

The complex fiscal links and reliance on central transfers highlight the economic dynamics of regional success in Indonesia, especially in resource-rich areas like Riau. This study primarily adopts the Coefficient of Vertical Imbalance (CVI) framework as an analytical tool to examine the complex patterns of fiscal reliance and vertical fiscal imbalances throughout the districts and cities within Riau Province. Utilizing a descriptive analysis approach, the research meticulously examines secondary data from sources such as the Central Statistics Agency (BPS) and the Online Monitoring of the State Treasury and Budget System (OM SPAN) Regional Office DJPB Riau. Significant changes have been discovered. Districts like Bengkalis and Rokan Hilir, where the ratios of central payments to total regional receipts approach 85%, exhibit a noteworthy level of fiscal reliance. Conversely, urban regions like Pekanbaru and Dumai, with their smaller but still considerable levels of reliance on central transfers, demonstrate the importance of provincial revenue-sharing systems. The analysis also uncovers a complex network of interconnected factors that influence fiscal dynamics, including variations in Total Regional Financial Transfers (TKD) and the efficiency of local government expenditure management. The study's conclusions are vital in forming policy interventions aimed at enhancing fiscal autonomy, optimizing resource distribution, and advancing strategies for sustainable economic growth that are tailored to the specific needs of the several regions in the province of Riau.
AI-Enabled CTAS and Digital Tax-Fraud Detection: A PLS-SEM Study in Indonesia Febri Yanto, Alif Faruqi; Sari, Nuraini; Orchidta Ramadina, Defrina Eka; Prasetia, Tomy
Advance Sustainable Science Engineering and Technology Vol. 7 No. 4 (2025): August-October
Publisher : Science and Technology Research Centre Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/asset.v7i4.2609

Abstract

This study investigates the factors determining digital tax fraud based on the New Fraud Star Theory, with great emphasis on the moderating role of AI-empowered CTAS. Data were collected from 107 corporate taxpayers in Indonesia through a structured survey and analyzed using Partial Least Squares Structural Equation Modeling. The results indicated that System Pressure, Technological Capability, and External Digital Pressure significantly heightened fraud attempts, while Digital Opportunity, AI Rationalization, Cyber Arrogance, Internal IT Governance, and Techno-Culture were not significant. The model explained a substantial variance in the effectiveness of fraud detection with R² = 0.723. Moderation analysis showed that AI-powered CTAS significantly weakened the effects of System Pressure (X1×CTAS), Technological Capability (X4×CTAS), Internal IT Governance (X6×CTAS), and External Digital Pressure (X7×CTAS). These findings identify CTAS's strategic role in improving compliance by enabling real-time data integration, anomaly detection rules, and strengthened access control. Implications are that digital governance reforms should give full attention to the establishment of robust AI-empowered monitoring systems to minimize the risk of tax fraud effectively.
ANALYZING THE POTENTIAL OF CARBON TAX IMPLEMENTATION IN INDONESIA: A COMPREHENSIVE EXAMINATION FOR MITIGATING AIR POLLUTION Prasetia, Tomy
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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Abstract

Abstract Air pollution poses a significant threat to public health and the environment, particularly in densely populated urban areas and industrial centers. This paper explores the potential of implementing a carbon tax as a strategy to address both income generation and air pollution control in Indonesia. Drawing upon successful experiences in countries like Sweden, Finland, and Denmark, the study analyzes the potential impact of a carbon tax on carbon dioxide emissions in Indonesia. The research aims to assess the urgency of implementing a carbon tax in Indonesia, given its high carbon emissions and severe air pollution challenges. Based on a comprehensive literature review and analysis, this study explores the potential of a carbon tax in Indonesia as a means to generate revenue and control air pollution, providing valuable insights into the urgency and feasibility of such a policy intervention. The findings suggest that a well-designed carbon tax can serve as an effective tool for Indonesia to simultaneously address its economic and environmental challenges. The paper concludes by highlighting the importance of political will, stakeholder engagement, and careful policy design in implementing a carbon tax in Indonesia. The study's recommendations can inform policymakers and stakeholders in formulating effective strategies to combat air pollution, reduce carbon emissions, and generate sustainable revenue streams. By adopting a carbon tax, Indonesia can take significant steps towards a cleaner, healthier, and more prosperous future.
International Trade Dispute Settlement Under Free Trade Agreements: An Analsis of Indonesian Tax Court Verdicts Prasetia, Tomy; Zulfiqar, Faisal Labib; Baehaqi, Muhammad Nuh; Ilham, Muhammad
BESTUUR Vol 13, No 1 (2025): Bestuur
Publisher : Administrative Law Departement Faculty of Law Universitas Sebelas Mare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bestuur.v13i1.101519

Abstract

This study analyses the lawsuits concerning the ASEAN-Australia-New Zealand Free Trade Area (AANZFTA) trade agreement within the Indonesian tax court between 2018 and 2025. The method of content analysis was performed to systematically categorise 71 verdicts based on the type of dispute, the evidence submitted, and the arguments of both disputants. The results outlined six key areas of disputes: time limits for submission of Certificate of Origin (COO), third party invoices, issuance of electronic COO, tariff classification, typographical errors and issues of completeness of the COO. These findings point to the fact that there exists a clear trend in the grounds for the acceptance and rejection of some decisions. For instance, uncontested cases are typified by data in contrast or different from the customs documents, while contested cases are those where evidence of sound form is submitted in adherence with certain pertinent laws. This trend buttresses the need to clearly and precisely fill in all documents in order to meet all the requirements of preferential tariff treatment as specified under AANZFTA rules. The legal implications of these findings are significant since they underscore that international regulations do not only form the basis of imposing for compliance but ensure that there will be no breeches in the trade relations. Recommendations are made in the research for enhanced management of AANZFTA regulations to prevent further disputes from arising in the future.
Co-Authors Abda Abda Baehaqi, Muhammad Nuh Febri Yanto, Alif Faruqi Muhammad Ilham Nuraini Sari, Nuraini Orchidta Ramadina, Defrina Eka Zulfiqar, Faisal Labib