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All Journal Jurnal Manajemen dan Organisasi Jurnal Administrasi Bisnis Indonesian Journal of Economics and Bussiness Jurnal Akuntansi Multiparadigma JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN JURNAL EKONOMI DAN BISNIS AIRLANGGA JABE (Journal of Accounting and Business Education) JEA17: Jurnal Ekonomi Akuntansi AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Jurnal Akuntansi dan Ekonomika AKTSAR: Jurnal Akuntansi Syariah Syariah: Jurnal Hukum dan Pemikiran Owner : Riset dan Jurnal Akuntansi Jurnal Aplikasi Akuntansi Jurnal Akuntansi Jurnal Trias Politika Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Eksplorasi Akuntansi (JEA) Jurnal Akuntansi dan Keuangan Indonesia Journal of International Conference Proceedings Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Return : Study of Management, Economic and Bussines JRAP (Jurnal Riset Akuntansi dan Perpajakan) Eduvest - Journal of Universal Studies Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Ta'amul: Journal of Islamic Economics Indonesian Journal of Humanities and Social Sciences Atestasi : Jurnal Ilmiah Akuntansi
Heru Tjaraka
Fakultas Ekonomi Dan Bisnis Universitas Airlangga
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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Persepsi Akuntan Pajak terhadap Transisi Digitalisasi Perpajakan: Studi Fenomenologi pada Implementasi Coretax David, David; Tjaraka, Heru
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2901

Abstract

The implementation of the Coretax Administration System represents a major stage in the digital transformation of tax administration in Indonesia, aimed at enhancing efficiency, transparency, and tax compliance. However, the initial phase of Coretax implementation has been accompanied by technical disruptions that directly affect professional users of the system. This study aims to explore how tax accountants perceive and make sense of the transition toward digital tax administration through the implementation of Coretax. Using a qualitative phenomenological approach, the study examines the lived experiences of tax accountants who are directly involved in operating the system. Data were collected through semi-structured, in-depth interviews with three tax accountants and analyzed using the NHCEI phenomenological framework (noema, noesis, epoche, and eidetic reduction), combined with thematic analysis. The Slippery Slope Framework was employed as an interpretive conceptual lens to understand perceptions of power and trust toward the tax authority. The findings indicate that Coretax implementation generates an initial adaptation phase requiring substantial technical and procedural adjustment, reshapes work practices toward greater planning and caution, and strengthens perceptions of system-based oversight. Power is experienced through data traceability and limited correction flexibility, while trust develops gradually through procedural clarity and reporting certainty, yet remains contingent on the quality of technical performance. The study concludes that digital tax administration through Coretax reconfigures the relationship between tax accountants and the tax authority, which is experienced through a dynamic interaction between power and trust embedded in everyday professional practice.
Pemanfaatan Kapabilitas Konsultan Pajak dalam Pemeriksaan Pajak Penghasilan: Studi Kasus berdasarkan Perspektif Relational View David, David; Tjaraka, Heru
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2959

Abstract

Tax audits play an important role in assessing corporate compliance and determining final tax liabilities. Companies often face internal capability limitations when explaining their tax positions to the authorities. This study addresses the primary question of how tax consultant assistance influences audit outcomes, particularly the value of tax adjustments and the final tax liabilities after the discussion process. The purpose of this research is to analyze the benefits of tax consultant assistance by comparing the 2022 tax audit handled internally with the 2023 audit supported by a consultant. The study was conducted at PT DCP using a descriptive qualitative method. Data were collected through documentation and semi structured interviews with four informants directly involved in the audit process. The analysis was carried out by mapping the findings to four mechanisms of the Relational View, namely relation-specific assets, knowledge-sharing routines, complementary resources, and effective governance. The results show a notable reduction in tax adjustments, from 30.24% in the 2022 tax year to 8.59% in 2023. The approval rate of restitution increased from 9.48% to 82.29%. Consultant assistance improved the clarity of arguments, strengthened coordination, and reduced misinterpretation of the auditor’s requests. This study contributes by demonstrating that strategic collaboration between companies and tax consultants has a direct impact on the effectiveness of the audit process and its final outcomes.
Pengaruh Kesulitan Keuangan dan Penyimpangan Akuntansi terhadap Agresivitas Pajak yang Dimoderasi Dewan Komisaris Independen Shintyamani, Yogeswari Sista; Tjaraka, Heru
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10013

Abstract

The objective of this study is to empirically examine the effects of financial distress and accounting irregularities on tax aggressiveness, with the moderating role of independent commissioners. The study targets manufacturing companies listed on the Indonesia Stock Exchange for the 2016–2019 period and 52 firms were selected, producing 208 firm-year observations. This study shows that companies experiencing financial pressure tend to adopt more aggressive tax practices. In contrast, accounting irregularities are not found to have a statistically significant effect on the level of tax aggressiveness. Another finding indicates that the presence of independent commissioners can dampen the influence of financial distress on tax aggressiveness. However, independent commissioners do not act as a moderating variable in the relationship between accounting irregularities and tax aggressiveness.
Co-Authors Abdiyah, Yuni Khoirotul Ahmad Suud Alfa Rahmiati, Alfa Andriyana, Hendra Anisa, Elisa Husnul Ardianto, Riki Bambang Tjahjadi Bima Rafly Fachrezzi Chandra Adi Pratama David David Devi Sulistyo Kalanjati Dewi Prastiwi Dian Agustia Diana Putri Edrick. P. Putra Elisa Husnul Anisa Erina Sudaryati Fitri Sya'bania, Anisa Hartanto, Anton Dwi Hengky Veru Purbolakseto Hidayatullah Hidayatullah I Made Narsa Isnalita Ivanda, Muhammad Nur Miftakhul Izzato Millati Khoirunisa, Ulil Elma Khuluqy, Hilmi Kirana, Ardilla Ayu Kurniawati, Ika Atma Lidia Sari Christina Lilik Suroya Maria Immaculata Oletha Serafin Maulidia, Baiq Ridha Rahayu Muhaimin Muhaimin Mujennah, Mujennah Mustikasari, Elia Natalia Kartika Nisy Kenaya Ginting, Anastasia Noorlailie Soewarno Pitaloka, Raci Prasetyawan Ranuh, I Gusti Dimas Pratama, Chandra Adi Ratna Wardani Rinda Septiani Riza Perdana, Riza Rohim, Abd Rony Wardhana Saiful Anam Santi Novita Sari, Elvi Sekar Satia Utama, Anak Agung Gde Serafin, Maria Immaculata Oletha Shintyamani, Yogeswari Sista Siti Maisaroh Situmorang, Bornok Sri Iswati Supratiwi, Wiwik Tahlila, Siti Najwa Dena Wati, Emiliya Rahma yanuar nugroho Zainal Fanani Zalsabilla, Vanyda Zielma, Ariel