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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal ASET (Akuntansi Riset) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Pendidikan Akuntansi dan Keuangan ACCRUALS (Accounting Research Journal of Sutaatmadja) The Indonesian Journal of Accounting Research Dialogue: Jurnal Ilmu Administrasi Publik
Hendrawan, Adang
Department Of Fiscal Administration, Faculty Of Administrative Sciences, Universitas Indonesia, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALISIS PENGARUH RELIGIUSITAS TERHADAP KEPATUHAN PAJAK WAJIB PAJAK ORANG PRIBADI Saragih, Arfah Habib; Dessy, Dessy; Hendrawan, Adang
JPAK : Jurnal Pendidikan Akuntansi dan Keuangan Vol 8, No 1 (2020): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v8i1.16810

Abstract

AbstractTax is Indonesia?s biggest source of income. But, each year tax revenue target is often not achieved. This shows that tax compliance in Indonesia tends to be low. There are several factors that may influence tax compliance, one of them is religiosity. Indonesia as a country based on Pancasila holds tightly to the value of Godhead. In the teachings of Christianity, it is taught to followers to pay taxes to the government. This study aims to examine the effect of religiosity on tax compliance of Christian individual tax payer in Bekasi city. The research method used is quantitative, data collection techniques by using questionnaires. The results show that religiosity has a positive impacts on tax compliance of Christian individual tax payer in Bekasi city.Keywords. religiosity, tax compliance, individual taxpayer, christianity, Bekasi AbstrakPajak merupakan sumber penerimaan terbesar Indonesia, namun setiap tahun target penerimaan pajak sering kali tidak tercapai. Hal ini menunjukkan bahwa kepatuhan pajak di Indonesia cenderung rendah. Terdapat beberapa faktor yang mempengaruhi kepatuhan pajak, salah satunya adalah religiusitas. Indonesia sebagai negara yang berlandaskan Pancasila memegang erat nilai Ketuhanan. Di dalam ajaran agama Kristen diajarkan kepada pengikutnya untuk membayar pajak kepada pemerintah. Penelitian ini bertujuan untuk meneliti pengaruh religiusitas terhadap kepatuhan pajak wajib pajak orang pribadi yang beragama Kristen Protestan di Kota Bekasi. Metode penelitian yang digunakan adalah kuantitatif, teknik pengumpulan data dengan kuesioner. Hasil penelitian menunjukkan bahwa religiusitas memiliki pengaruh positif terhadap kepatuhan pajak wajib pajak orang pribadi beragama Kristen Protestan di Kota Bekasi.Kata kunci. religiusitas, kepatuhan pajak, Wajib Pajak Orang Pribadi, Kristen Protestan, Bekasi
A Decade of XBRL Research in Accounting in Indonesia: A Literature Study Saragih, Arfah Habib; Soraya, Andini; Hendrawan, Adang
The Indonesian Journal of Accounting Research Vol 24, No 2 (2021): IJAR May 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.522

Abstract

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.
The Moderating Role of Firm Size on the Association between Managerial Ability and Tax Avoidance Saragih, Arfah Habib; Raya, Mutya Nurmala; Hendrawan, Adang
Jurnal ASET (Akuntansi Riset) Vol 13, No 1 (2021): JURNAL ASET (AKUNTANSI RISET) JANUARI - JULI 2021 [DOAJ & SINTA INDEXED]
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v13i1.30783

Abstract

Changes in taxation policies generate uncertainty for companies that can potentially encourage companies perform more aggressive tax planning. Aggressive tax planning can lead to tax avoidance. This study aims to investigate the effect of managerial ability, firm size, and the interaction of managerial ability with firm size on corporate tax avoidance practices. The study used quantitative method, with panel data linear regression model, random effects method, with a time period of 2009-2019. The results of this study indicate that managerial ability, firm size, and its interaction have a significant impact on corporate tax avoidance. This research is expected to contribute in enriching the literature on the effect of managerial ability on tax avoidance, particularly in Indonesia.
Analysis of PSM after implementation of CbCR policy in Indonesia Adang Hendrawan; Ifti Khori Royhan; Arfah Habib Saragih; Milla Sepliana Setyowati
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : 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

Abstract

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.
Potential Outcomes of Blockchain Technology Application for Transparency of Ultimate Beneficial Owner Registration Issue Milla Sepliana Setyowati; Ida Ayu Rasthiti Adnyani; Arfah Habib Saragih; Adang Hendrawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : 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

Abstract

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
Determinants and Consequences of Students Learning Satisfaction During Covid-19 Pandemic Arfah Habib Saragih; Joansyah Adwie; Adang Hendrawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 16 No 1 (2021)
Publisher : 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

Abstract

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
REFORMASI ADMINISTRASI PELAYANAN PUBLIK: STUDI PADA PENERAPAN KEBIJAKAN ELECTRONIC SAMSAT (E-SAMSAT) DI PROVINSI DKI JAKARTA Arfah Habib Saragih; Neni Susilawati; Adang Hendrawan
Dialogue : Jurnal Ilmu Administrasi Publik Vol 1, No 1 (2019)
Publisher : Magister Administrasi Publik, FISIP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dialogue.v1i1.5221

Abstract

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.
PENURUNAN TARIF PPh BADAN DITINJAU DARI PENANAMAN MODAL Olivia Jesica Kristie; Adang Hendrawan
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 5, No 2 (2021): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v5i2.473

Abstract

Penerimaan pajak memiliki peranan penting dalam APBN. Untuk mendorong penerimaan pajak, berbagai kebijakan disusun untuk memperluas basis penerimaan pajak dan mendorong kemudahan investasi. Dengan dikeluarkannya peraturan tentang penurunan tarif PPh Badan, hal ini merupakan kebijakan yang dikeluarkan sebagai respon untuk mendorong peningkatan penanaman modal. Penelitian ini bertujuan untuk mengetahui penerapan kebijakan penurunan tarif PPh Badan dan mengetahui dampak kebijakan penurunan tarif PPh Badan ditinjau dari penanaman modal. Metode yang digunakan dalam penelitian ini adalah metode penelitian kualitatif. Data dikumpulkan melalui studi literatur, dokumen pendukung, dan hasil penelitian terdahulu. Penelitian memperoleh hasil bahwa apabila ditinjau dari penanaman modal, kebijakan penurunan tarif PPh Badan belum memberikan dampak yang signifikan
PROSES PENGAMBILAN KEPUTUSAN PENGGUNAAN E-SAMSAT OLEH PEMBAYAR PAJAK SAMSAT JAKARTA SELATAN Arfah Habib Saragih; Rizka Khoirunnisa; Adang Hendrawan
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 4, No 2 (2020): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.44 KB) | DOI: 10.32897/jsikap.v4i2.196

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis proses pembuatan keputusan penggunaan e-Samsat oleh Samsat Jakarta Selatan. Penelitian ini menggunakan metode kuantitatif dengan teori innovation-decision process dan metode pengumpulan data dilakukan melalui kuesioner dan wawancara. Hasil penelitian menunjukkan bahwa dalam proses pengambilan keputusan penggunaan e-Samsat di Samsat Jakarta Selatan tahapan yang paling signifikan adalah tahap pengetahuan (knowledge) dimana mayoritas pembayar pajak tidak mengetahui apa itu layanan e-Samsat, sebaliknya, pembayar pajak yang mengetahui e-Samsat membentuk sikap positif terhadap inovasi e-Samsat. Sikap yang cenderung positif dikonfirmasi lagi dengan minat pembayar pajak yang mempertimbangkan akan membayar pajak menggunakan e-Samsat lain kali di masa depan.
Analysis of the Implementation of E-BPHTB Online and Its Impact on Local Tax Revenue and Public Compliance in DKI Jakarta Fadhilah, Salsa; Saragih, Arfah Habib; Hendrawan, Adang
ACCRUALS (Accounting Research Journal of Sutaatmadja) Vol. 9 No. 01 (2025): Accruals Edisi Maret 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/accruals.v9i01.1403

Abstract

The DKI Jakarta government has implemented tax reforms by introducing e-BPHTB. The e-BPHTB aims to simplify the process for the public to fulfill their BPHTB tax obligations. This study was conducted to analyze the implementation of e-BPHTB online and its impact on local tax revenue and public compliance in DKI Jakarta province, to identify the driving and inhibiting factors in the implementation of e-BPHTB online, and to evaluate the system’s effectiveness. The study employs a qualitative approach through literature review and field research. The results indicate that the supervision policy of BPHTB is functioning well by providing oversight to taxpayers through cooperation with relevant parties. However, the implementation of e-BPHTB has not significantly impacted local tax revenue and public compliance due to the limited number of taxpayers utilizing the system and the inefficiency of the approval system. Public trust is considered positive due to the facilities provided by the government, including e-BPHTB. The driving factors for implementing e-BPHTB online are threefold: advancements in technology, the perceived ease experienced by taxpayers and tax authorities, and the COVID-19 pandemic. The inhibiting factors include limited public familiarity with technology, the inefficiency of the approval system due to the need for human resources, and the lack of human resource quality. The success rate of e-BPHTB implementation is evaluated based on two factors: the limited competence of human resources due to the absence of training for tax officers, and the need for improvement in the approval system application.
Co-Authors Dessy, Dessy Fadhilah, Salsa Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Joansyah Adwie Milla Sepliana Setyowati Neni Susilawati Olivia Jesica Kristie Raya, Mutya Nurmala Rizka Khoirunnisa Saragih, Arfah Habib Saragih, Arfah Habib Soraya, Andini