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All Journal Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business Journal of Indonesian Economy and Business The International Journal of Accounting and Business Society Journal of Accounting and Investment Riset Akuntansi dan Keuangan Indonesia The Indonesian Journal of Accounting Research Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Jurnal Akuntansi dan Keuangan Indonesia ABIS: Accounting and Business Information Systems Journal Academic Hospital Journal
Indra Bastian
Universitas Gadjah Mada
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences

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Journal : Journal of Indonesian Economy and Business

 1 
WILLIAMSON MODEL: AN APPLICATION OF INSTITUTIONAL TRANSFORMATION IN THE INDONESIAN DGT Jaya, Wihana Kirana; Rahajeng, Anggi; Bastian, Indra
Journal of Indonesian Economy and Business Vol 29, No 3 (2014): September
Publisher : Journal of Indonesian Economy and Business

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Abstract

A reform of tax administration in Indonesia has been carried out in several stages from 1983to 2009. However, the changes are limited to the tax system of the DGT, it being the tax governingbody in Indonesia, which has still has not managed to meet the tax revenue target (reflectedthrough a tax ratio). A lack of authority caused the DGT (DGT) to face some difficulties inreaching the target and demonstrating the expected performance. The goal of this paper is tostress the needs of institutional transformation in DGT. By using the Williamson Model, thisstudy focuses on evaluating the DGT institutionally and creating an alternative institutionaltransformation of the DGT. The international and domestic results of ascertaining bestpractices conclude that the DGT needs to change gradually, not with a ‘big bang’, and byproviding the more flexible authority by remaining in the structure of Traditional Departmentor Single Directorate in the Ministry of Finance (SDMOF) which would lead to an organizationstructure which is semi-autonomous or a Unified Semi-autonomous Body (USB) that covers allthe systems of taxation such as service, assurance, law enforcement and supporting roles.Keywords: tax governing body, Indonesian DGT (DGT), institutional transformation, williamson model
WILLIAMSON MODEL: AN APPLICATION OF INSTITUTIONAL TRANSFORMATION IN THE INDONESIAN DGT Wihana Kirana Jaya; Anggi Rahajeng; Indra Bastian
Journal of Indonesian Economy and Business (JIEB) Vol 29, No 3 (2014): September
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.708 KB) | DOI: 10.22146/jieb.6473

Abstract

A reform of tax administration in Indonesia has been carried out in several stages from 1983 to 2009. However, the changes are limited to the tax system of the DGT, it being the tax governing body in Indonesia, which has still has not managed to meet the tax revenue target (reflected through a tax ratio). A lack of authority caused the DGT (DGT) to face some difficulties in reaching the target and demonstrating the expected performance. The goal of this paper is to stress the needs of institutional transformation in DGT. By using the Williamson Model, this study focuses on evaluating the DGT institutionally and creating an alternative institutional transformation of the DGT. The international and domestic results of ascertaining best practices conclude that the DGT needs to change gradually, not with a ‘big bang’, and by providing the more flexible authority by remaining in the structure of Traditional Department or Single Directorate in the Ministry of Finance (SDMOF) which would lead to an organization structure which is semi-autonomous or a Unified Semi-autonomous Body (USB) that covers all the systems of taxation such as service, assurance, law enforcement and supporting roles.
IS ACCOUNTING AN IMPEDIMENT TO COMPUTER INTEGRATED MANUFACTURING? Indra Bastian
Journal of Indonesian Economy and Business (JIEB) Vol 9, No 1 (1994): May
Publisher : Faculty of Economics and Business, Universitas Gadjah Mada

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Abstract

Lonjakan kemajuan teknologi pabrikasi yang disebabkan kepesatan teknologi komputasi haruslah diimbangi perangkat-perangkat lain dalam dunia usaha. Perangkat akuntansi merupakan salah satu bidang yang selalu dituntut untuk segera mengantisipasi kemajuan perangkat dunia usaha maupun perangkatnya.Computer Integrated Manufacturing (CIM) merupakan salah satu bentuk kemajuan teknologi pabrikasi. Artikel ini akan membahas hubungan CIM - Akuntansi. Kontribusi artikel ini adalah 1) memberikan gambaran bentuk sistem akutansi yang dibutuhkan dalam kemajuan teknologi pabrikasi dan 2) menggugah perhailan para profesional maupun pengamat tentang kesenjangan prosedur akuntansi dengan dampak kemajuan teknologi.
Co-Authors Alfayana, Mila Sandi Anggi Rahajeng, Anggi DWI SURYANTO Jatiningrum Jatiningrum Jenri Panjaitan Khoirunnisa, Estianna Muhadjir Darwin Panggalih, Fatih Henggar Shofiyah, Indah Sukamdi Wihana Kirana Jaya