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All Journal Jurnal Ekonomi dan Bisnis Jagaditha Jurnal Borneo Administrator: Media Pengembangan Paradigma dan Inovasi Sistem Administrasi Negara
Prianto Budi Saptono
Faculty of Administrative Science, University of Indonesia
Economics, Econometrics & Finance Social Sciences

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Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia Prianto Budi Saptono; Ismail Khozen
Jurnal Borneo Administrator Vol 17 No 2 (2021): August, 2021
Publisher : Puslatbang KDOD Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24258/jba.v17i2.877

Abstract

This study aims to provide a brief and analytical reporting on IFRS 15 adoption in Indonesia into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use literature studies to collect data and strengthen it with in-depth interviews of taxpayers, PSAK standard setter, tax consulting practicioner, and Directorate General of Taxes official. Our findings demonstrate the need for entities to consider taxation issues that may arise due to revenue recognition developments. Unconformity that may arise between accounting and tax requires the entity to explain these differences by documenting them early. Taxpayers need to underline the burden of compliance arising from the IFRS 15 adoption, which is the compliance costs in the form of mark-to-market and realization taxation. In implementing PSAK 72 to align with the realization principle in the Income Tax Law, the taxpayer compliance cost will increase by making detailed fiscal reconciliations. From the VAT perspective, the Tax Paying Entrepreneurs need to make contract adjustments with the counterparty to ensure that the time of supply is the basis for determining the VAT payable. This research presents the gap between accounting and taxation so that it can be a lesson for application in other countries.
COVID-19 Pandemic Challenges for MSMEs: Strategic Options for Surviving in the New Normal Era Prianto Budi Saptono; Intan Pratiwi
Jurnal Ekonomi & Bisnis JAGADITHA Vol. 9 No. 2 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Magister Manajemen, Program Pascasarjana, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.2.2022.165-175

Abstract

The purpose of this study is to analyze the obstacles faced by MSMEs during the COVID-19 outbreak; and to analyze various MSME survival strategies in dealing with the COVID-19 outbreak and the new normal era. This study employs descriptive qualitative methods. Secondary data is gathered from secondary sources such as books, scientific publications, government rules, and policies. Based on the findings of this study, it reveals that MSME actors must recognize the competitive advantages of their business. MSMEs can use social media marketing and record financial reports following SAK EMKM. MSMEs can use cloud accounting to streamline the accounting process, consider customer relationship marketing strategies, and follow health protocols in running their business workplace. Several ways are expected to help MSMEs in their role as the backbone of the nation's economy.
Co-Authors Intan Pratiwi Ismail Khozen