Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Dialektika: Jurnal Ekonomi dan Ilmu Sosial Jurnal Ragam Pengabdian
Andre Nugroho
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Sinergi Kantor Pelayanan Pajak dan Pemerintah Daerah dalam Rangka Peningkatan Kepatuhan Perpajakan Wajib Pajak Kepala Urusan Keuangan Desa: Studi Kasus KPP Pratama Bengkulu Dua veronicaulyarthasitumorang; Andre Nugroho; Desta Dwi Ramadhan; Fany Noor Fadilla; Muhammad Anugerah Ramadhan
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/xcpymt12

Abstract

This study analyzes the synergy between the Tax Service Office (KPP) and local governments in improving tax compliance among Village Financial Affairs Officers, who act as withholding agents for village expenditures. Despite a structured and predictable village budgeting system, tax noncompliance persists, contributing to the tax gap through inaccurate withholding, delayed remittance, and incomplete reporting. Using a qualitative approach—literature review, documentation, and semi- structured interviews—this research identifies limited competence, low fiscal literacy, and weak administrative capacity as key causes of noncompliance. The study finds that coordinated reconciliation programs, data sharing, and MoUs between KPP and local governments significantly improve tax accuracy. Evidence from Regency X shows increased tax payments and higher revenue-sharing allocations following reconciliation. The research recommends strengthening coordination, expanding MoU implementation, enhancing tax education for village officers, and introducing mandatory tax training or certification for future Village Financial Affairs Officers.
Determinan Tax Avoidance pada Perusahaan Manufaktur: Peran Komisaris Pejabat/Mantan Pejabat, Leverage, Konsentrasi Pelanggan, dan Kepemilikan Institusional Nugroho, Andre; Ramadhan, Desta Dwi; Fitri, Riska Lailatul; Salsabila, Aisha; Izzatii, Muhammad Islam; Nugrahanto, Arif
DIALEKTIKA: Jurnal Ekonomi dan Ilmu Sosial Vol 11 No 1 (2026): Dialektika: Jurnal Ekonomi dan Ilmu Sosial
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Islam Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36636/dialektika.v11i1.7893

Abstract

This study examines the effects of politically connected commissioners (current or former government officials), leverage, customer concentration, and institutional ownership on tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2020–2024. Using a quantitative approach with Panel-Corrected Standard Errors (PCSE) and purposive sampling, the final sample comprises 56 firms (280 firm-year observations). The findings indicate that leverage significantly increases tax avoidance, and the presence of commissioners who are current or former government officials further amplifies firms’ propensity to engage in tax avoidance. In contrast, institutional ownership significantly promotes tax compliance, while customer concentration has no significant effect on tax avoidance. Therefore, tax supervision and governance should be prioritized for firms with high leverage and strong political connections, as they are more prone to engage in tax avoidance.
Co-Authors Arif Nugrahanto Desta Dwi Ramadhan Fany Noor Fadilla Fitri, Riska Lailatul Izzatii, Muhammad Islam Muhammad Anugerah Ramadhan Ramadhan, Desta Dwi Salsabila, Aisha veronicaulyarthasitumorang