Articles
<![CDATA[Building Public Trust Through Whistleblowing And Tax Law Enforcement: A Slippery Slope Framework Perspective ]]>
<![CDATA[Abdiyah, Yuni Khoirotul]]>;
<![CDATA[Tjaraka, Heru]]>
<![CDATA[ JURNAL TRIAS POLITIKA Vol 9, No 2 (2025): Oktober 2025, Jurnal Trias Politika ]]>
Publisher : <![CDATA[Universitas Riau Kepulauan ]]>
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DOI: 10.33373/jtp.v9i2.7819
<![CDATA[Tax compliance remains a persistent issue in Indonesia, especially at the regional level, where actual tax revenues still fall short of their potential. Despite tax revenue’s vital role in national development, many taxpayers do not file returns or fully comply with tax obligations. This problem is evident at the Regional Office of the Directorate General of Taxes (DGT) East Java I, which faces low compliance rates. Prior research suggests tax compliance depends not only on tax enforcement but also on public trust and participatory mechanisms such as whistleblowing. However, limited research has integrated these elements into a single framework. This study aims to examine the direct effects of whistleblowing and tax law enforcement on tax compliance and the mediating role of trust, based on the Slippery Slope Framework. A quantitative research design was employed, using primary data from questionnaires distributed to 400 individual taxpayers registered at DGT East Java I. Respondents were selected through purposive sampling to ensure direct tax experience. Findings show that whistleblowing significantly improves tax compliance, tax law enforcement negatively affects tax compliance, and trust fully mediates these relationships. The study contributes theoretically by extending the Slippery Slope Framework and practically by offering guidance for tax authorities to enhance whistleblowing systems, ensure transparent enforcement, and build public trust.]]>
<![CDATA[Praktik Transfer Pricing di Perusahaan Multinasional: Pendekatan Fenomenologi ]]>
<![CDATA[Serafin, Maria Immaculata Oletha]]>;
<![CDATA[Tjaraka, Heru]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 1. April 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.8732
<![CDATA[Globalisasi yang semakin luas telah membuka peluang bagi perusahaan multinasional untuk melakukan transaksi bisnis tanpa batasan wilayah. Fenomena ini mendorong peningkatan praktik transfer pricing, dimana perusahaan multinasional memindahkan keuntungan antar anak perusahaan untuk meminimalisasi kewajiban pajak. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi transendental untuk memahami kompleksitas praktik transfer pricing dari sudut pandang para praktisi perpajakan yang terlibat. Teori atribusi digunakan untuk menganalisis faktor internal dan eksternal yang memengaruhi perilaku Perusahaan multinasional tentang transfer pricing. Penelitian ini memberikan kontribusi dengan menawarkan pengetahuan yang lebih kaya tentang praktik transfer pricing. Temuan penelitian ini dapat membantu otoritas pajak dalam mengembangkan kebijakan dan strategi yang lebih efektif untuk mengawasi praktik transfer pricing.  ]]>
<![CDATA[Apakah Ukuran Perusahaan, Kompleksitas, Dan Ukuran KAP Memiliki Pengaruh Dalam Penentuan Biaya Audit? ]]>
<![CDATA[Pratama, Chandra Adi]]>;
<![CDATA[Mustikasari, Elia]]>;
<![CDATA[Tjaraka, Heru]]>
<![CDATA[ Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 2. Agustus 2024 ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Negeri Manado ]]>
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DOI: 10.53682/jaim.vi.10177
<![CDATA[Tujuan dari penelitian ini adalah menemukan bukti empiris mengenai faktor yang dapat memengaruhi biaya audit pada penawaran perdana saham. Variabel independen dalam penelitian ini adalah ukuran perusahaan, kompleksitas perusahaan, dan ukuran kantor akuntan publik. Teknik analisis yang digunakan adalah regresi berganda. Pemilihan sampel dalam penelitian ini menggunakan teknik purposive sampling. Total sampel penelitian 243 perusahaan yang melakukan penawaran perdana sahamnya ke publik dalam rentang waktu 2020-2023 di Bursa Efek Indonesia. Alat uji statistik menggunakan STATA 17. Hasil penelitian menunjukkan hasil bahwa ukuran perusahaan tidak berpengaruh terhadap biaya audit, sedangkan kompleksitas perusahaan, dan ukuran kantor akuntan publik berpengaruh signifkan terhadap biaya audit. Implikasi penelitian ini sebagai dasar penentuan biaya audit untuk perusahaan yang akan melakukan penawaran saham perdana ke publik di Bursa Efek Indonesia ke depan.]]>
<![CDATA[Evaluation of Revenue Accounting Implementation According to Government Regulation No. 71 Of 2010 in Regional Revenue Services of East Java Province ]]>
<![CDATA[Prasetyawan Ranuh, I Gusti Dimas]]>;
<![CDATA[Tjaraka, Heru]]>
<![CDATA[ Return : Study of Management, Economic and Bussines Vol. 2 No. 5 (2023): Return : Study of Management, Economic And Bussines ]]>
Publisher : <![CDATA[PT. Publikasiku Academic Solution ]]>
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DOI: 10.57096/return.v2i05.104
<![CDATA[This study was conducted to evaluate the application of revenue accounting in accordance with Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis in Regional Revenue Offices of East Java Province. The application of Government Accounting Standards on accrual basis have to be fully applied by the start of the year 2015. There is still many local government agencies that hasn’t fully applied government accounting standards on accrual basis, the reasons for local government agency that hasn’t fully applied government accounting standards is the lack of human resources that understand the government accounting standards on accrual basis in Government Offices, the accounting application systems that inadequate resulting in financial reporting took a long time. In This study, the writer has conducted interviews in Sub-Division of Finance, responsible to made the financial statements in Regional Revenue Offices of East Java Province. The Interviews conducted were about the application of Government Accounting Standards on accrual basis, revenue accounting policies. The results showed that Regional Revenue Offices of East Java Province has applied the Revenue Income appropriate with The Government Regulation No. 71 Year 2010 on Government Accounting Standards on accrual basis.]]>
<![CDATA[Leveraging Digital Audits and Collaborative Team Support to Optimize Auditor Performance ]]>
<![CDATA[Muhaimin, Muhaimin]]>;
<![CDATA[Fanani, Zainal]]>;
<![CDATA[Tjaraka, Heru]]>
<![CDATA[ Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.57178/atestasi.v8i1.1045
<![CDATA[Purpose: This study examines the relationship between team support, management support, and digital audit on auditor performance. It also investigates the role of management support in strengthening the effect of team support on auditor performance within digital audit environments. Research Design and Methodology: The study employs a quantitative approach with primary data collected through questionnaires distributed to auditors. Using a correlational and cross-sectional design, data were analyzed with Structural Equation Modeling (SEM) using PLS 4.0 to assess the relationships among variables. Findings and Discussion: The results show that digital audits significantly improve auditor performance, highlighting that digital technology enhances audit accuracy and efficiency. Team support positively affects both management support and auditor performance, as collaboration encourages management to provide necessary resources and training. Additionally, management support directly improves auditor performance and mediates the relationship between team support and auditor performance, indicating that team effectiveness increases when supported by management. Implications: This study contributes to understanding auditor performance in digital audits and emphasizes the importance of team and management collaboration. The findings suggest that organizations should enhance team cohesion and management support to optimize auditor performance, and further research on digital audit implementation should be recommended.]]>
<![CDATA[Executive Character and Tax Avoidance With Moderated Covid-19 Pandemic ]]>
<![CDATA[Khoirunisa, Ulil Elma]]>;
<![CDATA[Tjaraka, Heru]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i3.2252
<![CDATA[This study seeks to prove the influence of Executive Character on Tax Avoidance moderating with the effect of the COVID-19 pandemic. The population in this study is a Manufacturing Company on the Indonesia Stock Exchange from 2017 – 2022. The method used is the Moderating Regression Analysis with a total of 355 observations. This study shows that Executive Character has positive effects on Tax Avoidance, but the COVID-19 pandemic did not moderate the influence of Executive Character and Tax Avoidance. This study considers of COVID-19 pandemic as a factor that moderates the influence of Executive Character and Tax Avoidance]]>
<![CDATA[Peran Moderasi Tata Kelola Perusahaan Pada Pengaruh Kompensasi CEO Terhadap Audit Fees ]]>
<![CDATA[Zielma, Ariel]]>;
<![CDATA[Tjaraka, Heru]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v8i4.2342
<![CDATA[Financial statements are instruments that represent the company's assets in a structured manner and represent an assessment of the company's performance in the current year. Auditors play an important role in protecting investors' rights by detecting misstatements or fraud in the presentation of financial statements. This study aims to examine the effect of CEO compensation on audit fees and to know that corporate governance can strengthen the effect of CEO compensation on audit fees. This study uses a quantitative approach with multiple linear analysis models and secondary data sources from the Indonesia Stock Exchange (IDX) for the 2016-2019 period. The sample used is 192 samples. The results of this study indicate that the CEO's compensation has no effect on the audit fee. This shows that the amount of the audit fee is not seen from the amount of compensation received by the CEO. In the moderating variable of corporate governance, there is no effect of CEO compensation moderated by the proportion of independent commissioners and audit committees on audit fees. This shows that the role of corporate governance does not also affect the fees given by the auditors for auditing services for their financial statements.]]>
<![CDATA[Pajak Penghasilan Dividen dan Investasi Nasional: Tinjauan Yuridis UU Harmonisasi Peraturan Perpajakan ]]>
<![CDATA[Andriyana, Hendra]]>;
<![CDATA[Tjaraka, Heru]]>
<![CDATA[ JOM Vol 5 No 3 (2024): Indonesian Journal of Humanities and Social Sciences, September ]]>
Publisher : <![CDATA[Universitas Islam Tribakti Lirboyo Kediri ]]>
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DOI: 10.33367/ijhass.v5i3.4603
<![CDATA[The enactment of the Law on Harmonization of Tax Regulations (UU HPP) has changed the provisions for paying income tax by taxpayers, both in terms of double tax deductions, one-level tax systems and investment incentives. This research aims to analyze income tax on dividends within the legal framework of the HPP Law as well as the impact of implementing the HPP Law on the development of national investment. The research method used is a normative research method with a statutory and conceptual approach. The results of this research show that the implementation of the HPP Law as one of the government's steps in efforts to harmonize national tax regulations, one of which regulates income tax on dividends, has had various impacts, including reducing double taxation, simplifying the income taxation system, and supporting national investment. Implementing the HPP Law increases the interest of local and foreign investors to continue investing their business results domestically, both in the capital market and the real sector. It is supported by the publication of quantitative data from the Ministry of Investment/BKBM, where there is a positive trend in investment realization nationally in the first and second quarters of 2023.]]>
<![CDATA[Apakah Capital Intensity Meningkatkan Agresivitas Pajak? ]]>
<![CDATA[Tahlila, Siti Najwa Dena]]>;
<![CDATA[Tjaraka, Heru]]>;
<![CDATA[Rahmiati, Alfa]]>
<![CDATA[ JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 11 No. 1 (2024): Januari - Juni ]]>
Publisher : <![CDATA[Magister Akuntansi Universitas Pancasila ]]>
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DOI: 10.35838/jrap.2024.011.01.01
<![CDATA[This study aims to analyze the effect of capital intensity on tax aggressiveness by using control variables consisting of size, leverage and profitability. The sample is the financial reports of companies in the chemical manufacturing sector listed on the IDX in 2017-2021 using the purposive sampling technique method, obtained 22 chemical companies with 110 observational data for 5 years from 2017-2021. Data collection techniques used are documentation and literature study. Data were analyzed using descriptive statistics and simple linear regression analysis. The results showed that by model fit test (F test) capital intensity and control variables consisting of leverage, size and profitability have an influence on tax aggressiveness. Meanwhile, partially, capital intensity has a negative and significant effect on tax aggressiveness. It can be concluded that the higher the value of capital intensity, the lower the tax aggressiveness. The contribution of this research is as information for companies to be able to take advantage of fiscal as a way to minimize tax costs and is a legal tax planning.]]>
<![CDATA[Ten Years of Tax Audit Research on Sinta-Indexed Journals: A Literature Review Approach ]]>
<![CDATA[Hartanto, Anton Dwi]]>;
<![CDATA[Tjaraka, Heru]]>
<![CDATA[ Jurnal Eksplorasi Akuntansi Vol 7 No 4 (2025): Jurnal Eksplorasi Akuntansi (JEA) ]]>
Publisher : <![CDATA[Universitas Negeri Padang ]]>
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DOI: 10.24036/jea.v7i4.3577
<![CDATA[This study aims to provide a framework of thinking about the role of tax audits and to find future research opportunities. This study analyzed 84 articles related to tax audits from 53 Sinta-indexed journals in the last ten years (2014-2023). Quantitative research with Correlational Research is the most widely used research method. Research findings show that competence, independence, information systems, task complexity, and tax audit deadlines affect tax audits. Meanwhile, tax audits affect tax avoidance, tax evasion, VAT restitution, tax compliance, tax revenue, and firm value. For future research, the topic of tax audit can be conducted in phenomenological qualitative research or mixed-method research. For quantitative approach, tax audit can be served as a mediating or intervening variable.]]>
