Articles
<![CDATA[A Decade of XBRL Research in Accounting in Indonesia: A Literature Study ]]>
<![CDATA[Saragih, Arfah Habib]]>;
<![CDATA[Soraya, Andini]]>;
<![CDATA[Hendrawan, Adang]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 24, No 2 (2021): IJAR May 2021 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33312/ijar.522
<![CDATA[XBRL research in Indonesia has only begun to show its existence after a decade of the presence of this technology, which is around 2010. This phenomenon in Indonesia has motivated researchers to look at the history of the development of XBRL research as a subarea of accounting in Indonesia in bibliographic form over a period of one decade. Researchers are trying to describe the development of XBRL research in Indonesia and review the possible potential for XBRL research in Indonesia in the future. XBRL research topics in Indonesia are divided into four areas, namely its influence on business, adoption, technology development, and XBRL education. Based on the results of the review, XBRL research in Indonesia is still limited in using empirical research with quantitative methods. This study could be a relevant illustration of how the adoption of XBRL technology in developing countries such as Indonesia. This comprehensive literature review could enrich the knowledge thus inspiring other countries which may be at the same stage as Indonesia in adopting this technology in the business environment.]]>
<![CDATA[Analisis Penerimaan Pengguna E-Filing Menggunakan Model Unified Theory Acceptance and Use of Technology (UTAUT) ]]>
<![CDATA[Arfah Habib Saragih]]>;
<![CDATA[Nadhirotul Ulfa Septamia]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 3, No 1 (2019): JUNI 2019 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.33603/jka.v3i1.2129
<![CDATA[E-filing is form of modern tax administration as one of the way to improve community service using the improvement of technologies. E-filing has purposes to give an easy service for individual taxpayer submitting tax return and also to improve the individual taxpayer compliance to report Individual Annual Income Tax Returns. However, e-filing is not used by all individual taxpayers yet. It is shown by the decrease number of compliance level of Annual Income Tax Return report. This research is to acknowledge user acceptance of e-filing using Unified Theory Acceptance and Use of Technology (UTAUT) Model. Research method is using an descriptive quantitative approach with a purposive sampling technique. The sample was used 150 respondents with a survey using a questionnaire. The significant results is shown by the effect of performance expectancy to behavioral intention and behavioral intention to use behavioral. The weak effects is shown by the correlation berween effort expectancy to behavioral intention.Keywords: E-Filing; Individual Tax Retur; Individual Taxpayer; UTAUT]]>
<![CDATA[An Analysis of Local Taxes Revenue’s Effect on Human Development Index ]]>
<![CDATA[Arfah Habib Saragih]]>
<![CDATA[ Jurnal Economia Vol 14, No 2: October 2018 ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (2657.607 KB)
|
DOI: 10.21831/economia.v14i2.21595
<![CDATA[Abstract: An Analysis of Local Taxes Revenue’s Effect on Human Development Index. Regional tax reform in Indonesia has been ongoing for approximately twenty years. The aim of the tax reform is to increase regional revenues from tax which will be used society’s welfare through regional development, which can be measured by Human Development Index (HDI). This study aims to analyse the effect of local tax revenue on HDI in Indonesia. Quantitative research method is used with unit of analysis of thirty-four provinces in Indonesia in 2013-2016, with a total of 134 observations. Secondary data is processed through panel data regression using random effect method. This study finds that local tax revenue has a significant positive effect on HDI. This study also finds that economic growth and unemployment rates have no significant effect on HDI, while gini ratio has a significant negative effect on HDI. Keywords: local taxes, human development index, tax reform, economic growth, gini ratioAbstrak: Analisis Pengaruh Penerimaan Pajak Daerah Terhadap Indeks Pembangunan Manusia. Reformasi perpajakan daerah di Indonesia sudah berlangsung selama kurang lebih dua puluh tahun. Tujuan dari reformasi perpajakan tersebut adalah untuk meningkatkan penerimaan daerah dari sektor perpajakan yang akan digunakan untuk kemakmuran rakyat melalui pembangunan daerah yang dapat diukur salah satunya dengan Indeks Pembangunan Manusia (IPM). Penelitian ini bertujuan untuk menguji pengaruh penerimaan pajak daerah terhadap IPM di Indonesia. Metode riset yang digunakan adalah metode kuantitatif dengan unit analisis tiga puluh empat provinsi di Indonesia pada periode 2013-2016 dengan total 134 observasi. Data sekunder diolah melalui regresi data panel dengan metode random effect. Penelitian ini menemukan bahwa penerimaan pajak daerah berpengaruh positif signifikan terhadap IPM. Temuan lain yang diperoleh dari penelitian ini adalah pertumbuhan ekonomi dan tingkat pengangguran tidak berpengaruh signifikan terhadap IPM, sedangkan rasio gini berpengaruh negatif signifikan terhadap IPM. Kata kunci: Kata Kunci: pajak daerah, indeks pembangunan manusia, reformasi perpajakan, pertumbuhan ekonomi, rasio gini]]>
<![CDATA[Analysis of PSM after implementation of CbCR policy in Indonesia ]]>
<![CDATA[Adang Hendrawan]]>;
<![CDATA[Ifti Khori Royhan]]>;
<![CDATA[Arfah Habib Saragih]]>;
<![CDATA[Milla Sepliana Setyowati]]>
<![CDATA[ Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021) ]]>
Publisher : <![CDATA[Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.20885/jaai.vol25.iss2.art7
<![CDATA[The Country-by-Country Reporting (CbCR) policy requires that multinational enterprises report financial information of all of their business group members globally. The presence of the information within such policy framework should be reviewed as to whether it will be useful for the Profit Split Method (PSM) implementation. This research used a qualitative approach with data collection techniques including indepth interview. The results indicate that in the future, the PSM will grow in urgency with the development of multinational enterprises and the Anti-BEPS (Base Erosion and Profit Shifting) project. However, the PSM implementation in Indonesia at the present time is still rare due to particular difficulties encountered by both taxpayers and tax authorities. CbCR data alone is not sufficient to be used as a basis for the PSM implementation. Nevertheless, CbCR can still be used by taxpayers as a basis for the PSM implementation in collaboration with other data and information.]]>
<![CDATA[Potential Outcomes of Blockchain Technology Application for Transparency of Ultimate Beneficial Owner Registration Issue ]]>
<![CDATA[Milla Sepliana Setyowati]]>;
<![CDATA[Ida Ayu Rasthiti Adnyani]]>;
<![CDATA[Arfah Habib Saragih]]>;
<![CDATA[Adang Hendrawan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2022.v17.i01.p07
<![CDATA[The number of High Net-Worth Individuals (HNWI) in Indonesia is increasing. However, this increase was not followed by an increase in state revenues originating from the types of income taxes related to HNWI. This issue can be overcome by applying blockchain technology. This study aims to investigate the potential outcomes of blockchain technology in the issue of Ultimate Beneficial Owner (UBO) registration. Blockchain as a technology can support tax modernization, but it has not been extensively studied. This study used a qualitative method, by using a post-positivist approach, by conducting a literature study and in-depth interviews with nine informants. The results of the study state that the potential outcomes for UBO registration consist of value delivery and risk mitigation. Value delivery is easier to realize than risk management. Both are still being discussed further to find solutions to maximize the potential outcomes. Keywords: blockchain, UBO, value delivery, risk management, tax modernization]]>
<![CDATA[Determinants and Consequences of Students Learning Satisfaction During Covid-19 Pandemic ]]>
<![CDATA[Arfah Habib Saragih]]>;
<![CDATA[Joansyah Adwie]]>;
<![CDATA[Adang Hendrawan]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.24843/JIAB.2021.v16.i01.p01
<![CDATA[This study examines the effect of student perception in online learning on student satisfaction and its impact on student learning performance and intention to use in the future. The regression analysis method was used based on the survey results from 157 students. Results indicate that students' perceptions of online learning had a positive effect on student satisfaction, intention to use, and student learning performance. Further, student satisfaction has a positive effect on student learning performance but does not affect the intention to use. The implications for lecturers, students, and faculties are also discussed. Keywords: student perception, online learning, student satisfaction, student performance, intention to use, covid-19 pandemic]]>
<![CDATA[ANALISIS EFEKTIVITAS PERATURAN KEMENTERIAN KEUANGAN NOMOR 169/PMK.010/2015 (PMK-169) (STUDI EMPIRIS ATAS PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2016) ]]>
<![CDATA[Arfah Habib Saragih]]>
<![CDATA[ ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol 2 No 2 (2018): Accruals Edisi September 2018 ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Sutaatmadja ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1124.102 KB)
|
DOI: 10.35310/accruals.v2i2.10
<![CDATA[State revenue from the taxation sector remains dominating over revenue from other sources. This revenue will be constantly increased in the future. In so doing, the Government has issued the Minister of Finance Regulation Number 169/PMK.010/2015 (PMK-169). This regulation sets the debt-to-equity ratio allowable for firms in general at four to one (4:1) and has been effective from tax year 2016. This is necessary to avoid thin capitalization practice that can lower state revenue from the taxation sector as it opens a tax avoidance opportunity for firms through interest-based debt. This research was intended to analyse the effectiveness of PMK-169 for firms listed on the Bursa Efek Indonesia over 2015 (before) and 2016 (after). By employing paired sample t-test analysis technique on 316 observations of 158 firms, it was proven that there was a significant difference in the debt-to-equity ratio as well as tax avoidance before and after the enactment of the regulation. The implication of this finding is that PMK-169 as a debt control regulation is considered effective to implement.]]>
<![CDATA[REFORMASI ADMINISTRASI PELAYANAN PUBLIK: STUDI PADA PENERAPAN KEBIJAKAN ELECTRONIC SAMSAT (E-SAMSAT) DI PROVINSI DKI JAKARTA ]]>
<![CDATA[Arfah Habib Saragih]]>;
<![CDATA[Neni Susilawati]]>;
<![CDATA[Adang Hendrawan]]>
<![CDATA[ Dialogue : Jurnal Ilmu Administrasi Publik Vol 1, No 1 (2019) ]]>
Publisher : <![CDATA[Magister Administrasi Publik, FISIP ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.14710/dialogue.v1i1.5221
<![CDATA[One indicator of the success of an administrative reform of public services is the quality of good public services. There are various ways that can be taken to improve the quality of public services, including by implementing the Electronic Samsat (E-Samsat) policy by the DKI Jakarta Province with the aim of improving services to the public in addition to increasing local tax revenues from motor vehicle tax. This study uses descriptive qualitative research methods with in-depth interviews and observations. The results of the study show that the process of implementing E-Samsat policy has not been effective and efficient. Some of the causes include: there is still a lack of E-Samsat socialization to the community, there are still many people who use intermediary services for motor vehicle tax payments, and E-Samsat is not yet a full online system. The implication of this finding is to recommend to the government that it should be able to improve the E-Samsat to become a full online system and improve the socialization of E-Samsat to the public.]]>
<![CDATA[Community Perception of Smoke-Free Policy in Depok City, Indonesia ]]>
<![CDATA[Krisna Puji Rahmayanti]]>;
<![CDATA[Arfah Habib Saragih]]>;
<![CDATA[Murwendah Murwendah]]>
<![CDATA[ Soshum: Jurnal Sosial dan Humaniora Vol 9 No 1 (2019): March 2019 ]]>
Publisher : <![CDATA[Politeknik Negeri Bali ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (102.833 KB)
|
DOI: 10.31940/soshum.v9i1.1192
<![CDATA[This study aims to analyze the perception of the targeted group to the smoke-free policy as part of university community service. Several studies have supported that smoke-free policy is a useful tool to reduce the smoke prevalence and minimize risk factor of the cigarette consumption. Depok City in West Java, Indonesia, is a city that has started the implementation of smoke-free policy since 2015 but this city still deals with critiques about the weakness of the process. This study is a qualitative research. This perception of the targeted group will become a baseline for the further step of the collaborative governance research. This study conducted one focus group discussion which involved 28 community members as informants. The result found that majority of the informants already know about the harmful impact of smoking, but some of them do not understand the existence of the smoke-free policy. Smoke-free policy in Depok City gives the essential duty to the citizen to conduct monitoring and evaluation of the implementation stage. However, this study found that the informants do not well informed about this role and difficult to identify available channels for monitoring. Therefore, this study proposes to Depok City government to build information and communication platform to send and receive message from and to the people related to the monitoring and evaluation of the smoke-free policy. As technology develops, there are many mechanisms to share the information and communicate with people or organization which may increase the beneficial interaction between people and the government of Depok City. This communication channel is very significant to align the community perception or the people perspective with the policymaker's point of view.]]>
<![CDATA[PENGARUH PENERIMAAN PAJAK TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA ]]>
<![CDATA[Arfah Habib Saragih]]>
<![CDATA[ Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 3, No 1 (2018): Oktober ]]>
Publisher : <![CDATA[Universitas Sangga Buana ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (365.778 KB)
|
DOI: 10.32897/jsikap.v3i1.103
<![CDATA[Reformasi perpajakan daerah di Indonesia sudah berlangsung selama kurang lebih dua puluh tahun. Tujuan dari reformasi perpajakan tersebut adalah untuk meningkatkan penerimaan daerah dari sektor perpajakan yang akan digunakan untuk kemakmuran rakyat melalui pertumbuhan ekonomi dan pembangunan daerah. Penelitian ini bertujuan untuk menginvestigasi pengaruh penerimaan pajak terhadap pertumbuhan ekonomi di Indonesia. Metode riset yang digunakan adalah metode kuantitatif dengan unit analisis 34 provinsi di Indonesia pada periode 2013-2016. Data sekunder diolah menggunakan regresi data panel dengan software Stata. Hasil yang diperoleh dari riset ini adalah: penerimaan pajak provinsi berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi provinsi di Indonesia selama periode 2013-2016. Implikasi dari temuan ini adalah untuk dapat meningkatkan pertumbuhan ekonomi suatu daerah, diperlukan dukungan kesinambungan penerimaan pajak daerah. Penerimaan pajak daerah sebaiknya juga dimanfaatkan untuk mendanai proyek yang produktif sehingga dapat mempercepat pertumbuhan ekonomi.]]>
