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All Journal JURNAL ILMU EKONOMI & SOSIAL Jurnal Akuntansi JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Community Service and Empowerment Journal of Business, Social and Technology
Christianus Yudi Prasetyo
Accounting Program, Faculty Of Economics And Business, Atma Jaya Catholic University Of Indonesia, Jl. Jend. Sudirman 51, Jakarta, 12930, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences Other

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SIAPKAH INDONESIA MENGHADAPI MEA? Christianus Yudi Prasetyo
EKONOMI & SOSIAL Vol 8 No 2 (2017): Jurnal Ilmu Ekonomi & Sosial
Publisher : Universitas Musamus,Merauke,Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35724/jies.v8i2.646

Abstract

Countries that are members of the Association of South East Asian Nations (ASEAN) are facing an era where ASEAN turn into market and single production base, a highly competitive regional economic, equitable economic development, and a region fully integrated into global economy. That era is known as the ASEAN Economic Community (AEC), which take effect on January 2016. This literature survey was conducted to determine the position of Indonesia compared to other ASEAN countries based on existing statistical data so as to determine the readiness of Indonesia to face the AEC. Comparison is made on 6 ASEAN countries with the highest economic growth, namely: Singapore, Malaysia, Indonesia, Thailand, Philippines, and Brunei. It is important to know because many people are still not aware this intense competition in the era of AEC. Based on World Economic Forum, Indonesia is in 4th position after Singapore, Malaysia and Thailand in terms of competitiveness.
THE MODEL CONSTRUCTION OF OECD BASE EROSION PROFIT SHIFTING ACTION PLAN 12TH TO ACHIEVE TAX PLANNING TRANSPARENCY Andang Wirawan Setiabudi; Christianus Yudi Prasetyo; Jesslyn Huberta Tanada
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.2875

Abstract

This study presents ideas about the construction of policies under the authority of the Directorate General of Taxes (DGT) in response to recommendations issued by the OECD regarding how to deal with aggressive tax planning related to the current era of globalization. The tax avoidance practice is known as the Base Erosion and Profit Shifting (BEPS) which is allegedly rampant by taxpayers (WP), especially for the Multi National Company (MNC). The impact of the BEPS practice is the loss of state revenues experienced by almost every country, especially developing countries. This is a major concern for developing countries because tax revenues are an important component of government revenues to encourage development. The OECD BEPS action plan issued at the G20 meeting in Moscow Russia in July 2013 had 15 action plans. In this case, the Indonesian Government has not implemented all the recommendations for the OECD BEPS action plan. One recommendation that has not been made is the OECD BEPS action plan 12 concerning Mandatory Disclosure Rules (MDR). MDR here is about the disclosure of the company's strategies regarding tax planning. This is necessary because there must be tax planning transparency carried out by WP. This condition is closely related to Human Activity Systems, which are purposeful activities. Therefore the writer studied it with an action-based Soft Systems Methodology (SSM) approach with the category of research interest. Keywords: BEPS, aggressive tax planning, mandatory disclosure rules, action-based SSM, research interest
Coaching to enhance the brand heritage of a Food and Beverages MSME in Kuala Lumpur, Malaysia Efendi Efendi; Christianus Yudi Prasetyo; Florentine Vania; Isaiah Chesed; Fransisca Elvanty Kurniawan; Naila Nabilla Syafitri Komara; Francois Nathanael Salim
Journal of Community Service and Empowerment Vol. 6 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v6i2.36792

Abstract

Conducting business after the Covid-19 outbreak is a challenging task for micro, small, and medium enterprises (MSMEs). They need to regain the customers lost during the pandemic.  This community service program aimed to assists a F&B MSMEs in Malaysia to increase its business performance. The team of community service from Faculty of Economics and Business, Atma Jaya Catholic University of Indonesia which consists of two lecturers and five students embark on a coaching session in Kuala Lumpur, Malaysia. The coaching session was conducted while the coachee was conducting his business in a food festival in Kuala Lumpur. There are four problems identified, which are human power, business information, business heritage, and social media promotion. The solutions offered to the coachee are creating more informative social media ads to recruit employees, put the business information in the container of the foods sold, and highlighting the heritage of the brand of Apam Balik & Kopi. Lastly, we suggest the coachee to conduct conditional discounts in social media. 
How Coretax Perceptions and Tax Penalties Affect Annual Tax Return Filing Compliance Imanuel Ebenhaezer Dethan; Christianus Yudi Prasetyo
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9974

Abstract

Beyond the strategic role of taxation as a primary source of government revenue, the government continues to pursue digital transformation through the implementation of the Coretax system to improve taxpayer compliance. This study examines the influence of perceived ease of use and perceived usefulness of Coretax on Annual Tax Return filing compliance among individual taxpayers in the Greater Jakarta area in 2026, with tax penalties acting as a moderating variable. This study employs a quantitative approach using primary data collected through online questionnaires distributed via Google Forms to 100 respondents selected using convenience sampling. The data were analyzed using Moderated Regression Analysis (MRA). The results show that perceived ease of use negatively affects Annual Tax Return filing compliance (β = -0.864; p = 0.046), whereas perceived usefulness has a positive effect (β = 1.571; p < 0.001). In addition, tax penalties do not moderate the relationship between perceived ease of use and compliance (p = 0.066) but negatively moderate the relationship between perceived usefulness and compliance (β = -0.089; p = 0.005). These findings suggest that the functional benefits of Coretax are an important factor in encouraging taxpayer compliance, while technological convenience that is not supported by taxpayer discipline may lead to delayed filing behavior.
Sustainability Reporting dan Tax Avoidance: Peran Moderasi Dewan Direksi Wanita Thia Margaretha Tarigan; Christianus Yudi Prasetyo; Andang Wirawan Setiabudi
Journal of Business, Social and Technology Vol. 7 No. 3 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i3.657

Abstract

Latar Belakang: Penghindaran pajak masih menjadi persoalan global karena dapat melemahkan kapasitas fiskal negara dan akuntabilitas perusahaan. Pada sektor energi di Indonesia, struktur keuangan yang kompleks dan celah regulasi dapat meningkatkan kecenderungan perusahaan untuk menerapkan strategi pajak agresif. Meskipun sustainability reporting diharapkan mampu meningkatkan transparansi dan menekan praktik tersebut, efektivitasnya bergantung pada konfigurasi tata kelola perusahaan, terutama proporsi perempuan di jajaran direksi. Tujuan: Riset ini ditujukan untuk menguji pengaruh sustainability reporting terhadap tax avoidance sekaligus mengeksplorasi peran dewan direksi wanita sebagai variabel moderasi. Metode: Penelitian ini menerapkan pendekatan kuantitatif dengan memanfaatkan data sekunder yang diambil dari laporan tahunan serta laporan keberlanjutan perusahaan-perusahaan di sektor energi yang terdaftar di Bursa Efek Indonesia dalam rentang waktu 2017 hingga 2022. Melalui teknik purposive sampling, dihimpun 273 observasi perusahaan-tahun. Data dianalisis menggunakan regresi data panel berbantuan perangkat lunak EViews 12. Hasil: Hasil penelitian menunjukkan bahwa sustainability reporting tidak berpengaruh signifikan terhadap tax avoidance, yang mengindikasikan bahwa praktik pengungkapan keberlanjutan masih cenderung bersifat simbolis dan belum mampu memengaruhi perilaku perpajakan perusahaan. Sebaliknya, dewan direksi wanita berpengaruh negatif signifikan terhadap tax avoidance, menunjukkan bahwa keberagaman gender mendukung tata kelola yang lebih etis dan hati-hati. Variabel interaksi turut signifikan, mengonfirmasi bahwa dewan direksi wanita mampu memperkuat pengaruh sustainability reporting dalam menekan tax avoidance. Kesimpulan: Sustainability reporting saja belum cukup untuk mengurangi tax avoidance, tetapi efektivitasnya meningkat ketika didukung oleh keterlibatan perempuan dalam tata kelola perusahaan.
Analisis Manajemen Risiko dan Efisiensi Operasional Terhadap Kinerja Keuangan Perbankan Vanessa S Angelina; Thia Margaretha Tarigan; Christianus Yudi Prasetyo
Journal of Business and Economics Research (JBE) Vol 7 No 1 (2026): February 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i1.9213

Abstract

This study aims to analyze the effect of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR), and Operating Expenses to Operating Income (BOPO) on the financial performance of banking institutions listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses secondary data obtained from published financial reports and applies multiple linear regression analysis with the help of SPSS software. The results of the F test show that NPL, LDR, and BOPO together have a significant effect on financial performance as measured by Return on Assets (ROA), with an R Square value of 0.790. This means that 79.0% of the variation in ROA can be explained by these three variables, while the remaining 21.0% is influenced by other factors not included in the model, such as interest rates, inflation, and bank size. Partially, LDR affects ROA, this can be seen from the LDR significance value of 0.036 <0.05. The BOPO variable also has a partial effect on ROA, as evidenced by its significant value of 0.000 < 0.005. Meanwhile, the NPL variable does not affect ROA, as its significant value is 0.084 > 0.05. The positive impact of LDR indicates that effective fund distribution increases profits, while the negative impact of BOPO highlights the critical role of operational efficiency in maintaining financial performance. These findings suggest that bank management maintains a balance between liquidity and operational efficiency to optimize profits. Further research is recommended to incorporate external macroeconomic variables for a more comprehensive understanding.
Co-Authors Andang Wirawan Setiabudi Efendi Efendi Florentine Vania Francois Nathanael Salim Fransisca Elvanty Kurniawan Imanuel Ebenhaezer Dethan Isaiah Chesed Jesslyn Huberta Tanada Naila Nabilla Syafitri Komara Thia Margaretha Tarigan Vanessa S Angelina