Articles
<![CDATA[Determinan kepatuhan wajib pajak bumi dan bangunan: model konseptual ]]>
<![CDATA[Moh Fresal Sugeha]]>;
<![CDATA[Dekar Urumsah]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 4, 2022 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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<![CDATA[Penelitian ini bertujuan untuk merumuskan model konseptual mengenai pengaruh kualitas pelayanan, kesadaran, sanksi dan sosialisasi pajak terhadap kepatuhan wajib Pajak Bumi dan Bangunan. Metode yang digunakan dalam penelitian ini adalah metode penelitian konseptual dengan cara mengamati dan menganalisa beberapa informasi tentang topik penelitian. Model konseptual kepatuhan pajak ini diharapkan dapat memberikan masukan dalam pembuatan program oleh entitas terkait untuk mendorong peningkatkan kepatuhan wajib pajak dalam penerimaan pajak bumi dan bangunan sebagai penerimaan pajak daerah.]]>
<![CDATA[Whistle-blowing Intention: The Effects of Moral Intensity, Organizational and Professional Commitment ]]>
<![CDATA[Dekar Urumsah]]>;
<![CDATA[Briyan Efflin Syahputra]]>;
<![CDATA[Aditya Pandu Wicaksono]]>
<![CDATA[ Jurnal Akuntansi Vol. 22 No. 3 (2018): September 2018 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v22i3.393
<![CDATA[This research aimed to investigate the effects of moral intensity, organizational and professional commitment on whistle-blowing intention. This research employed quantitive approach using survey method by distributing questionnaries to the participants. The participants were government employees working in the province of DIY (Daerah Istimewa Yogyakarta), Indonesia. The total number of the respondents in this research was 160. The statistical test in this research was assisted with smartPLS. This research result has found that moral intensity and professional commitment significantly gave positive influence on whistle-blowing intention. However, organization commitment did not significantly influence the whistle-blowing intention.]]>
<![CDATA[Factors Influencing Business Intelligence Data Collection Strategies ]]>
<![CDATA[Hanif Faidz Rahadian]]>;
<![CDATA[Dekar Urumsah]]>
<![CDATA[ The Indonesian Journal of Accounting Research Vol 20, No 2 (2017): IJAR May 2017 ]]>
Publisher : <![CDATA[The Indonesian Journal of Accounting Research ]]>
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DOI: 10.33312/ijar.376
<![CDATA[Abstract: This research purposed to examines the influence of institutional isomorphism and competitive pressure on business intelligence (BI) data collection strategies which are problem driven and comprehensive through 3 purposes of BI (insightfulness, consistency, organizational transformation). The populations of this research are managers and employees who are working at the same level as the manager at PT. Telekomunikasi Indonesia Tbk. in Witel Yogyakarta Special Region, Witel Purwokerto, and Division Digital Business Central Jakarta. Statistic tool used to test the hypothesis is the structural equation model (SEM) with SmartPLS software. Data were collected from 96 respondents which spread to three regions of Telkom office with direct questionnaire method. The result of this research shows that only BI purpose consistency that did not have a positive relation to the strategy comprehensive BI data collection strategy.Abstrak: Penelitian ini bertujuan untuk menguji pengaruh isomorfisma institusional dan tekanan kompetitif terhadap strategi pengumpulan data intelijen bisnis (BI) yang didorong oleh masalah dan komprehensif melalui 3 tujuan BI (insightfulness, konsistensi, transformasi organisasi). Populasi penelitian ini adalah manajer dan karyawan yang bekerja pada level yang sama dengan manajer di PT. Telekomunikasi Indonesia Tbk. di Witel Daerah Istimewa Yogyakarta, Witel Purwokerto, dan Divisi Bisnis Digital Jakarta Pusat. Alat statistik yang digunakan untuk menguji hipotesis adalah structural equation model (SEM) dengan perangkat lunak SmartPLS. Data dikumpulkan dari 96 responden yang tersebar di tiga wilayah kantor Telkom dengan metode kuesioner langsung. Hasil penelitian menunjukkan bahwa hanya konsistensi tujuan BI yang tidak memiliki hubungan positif dengan strategi strategi pengumpulan data BI yang komprehensif.]]>
<![CDATA[Determinan faktor yang mempengaruhi kepatuhan WP pelaku e-commerce pada platform online marketplace ]]>
<![CDATA[Ira Oktaviana]]>;
<![CDATA[Dekar Urumsah]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 5, 2023 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/ncaf.vol5.art1
<![CDATA[Pajak penghasilan merupakan salah satu sumber penerimaan negara dari sektor pajak, selain sektor migas, dan sektor non-pajak lainnya. Berdasarkan sumber penerimaan negara sektor pajak merupakan sumber penerimaan utama dalam memenuhi anggaran negara. Diera digital pemanfaatan teknologi diadopsi oleh organisasi dengan tujuan meningkatkan produktifitas dalam menjalankan operasional perdagangan secara online (E-Commerce). Kegiatan bisnis di E-Commerce mendatangkan keuntungan tentunya tidak akan terlepas dari pengenaan pajak penghasilan pihak penjual. Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi Kepatuhan Wajib Pajak pelaku E-Commerce. Objek dalam penelitian ini adalah wajib pajak E-Commerce yang memasarkan produknya pada platform online marketplace. Analisis data yang digunakan dalam penelitian ini menggunakan analisis deskriptif dan analisis structural equation modeling (SEM). Penelitian ini diharapkan dapat bermanfaat bagi pelaku E-Commerce untuk memenuhi kepatuhan dalam perpajakan sehingga penerimaan negara juga meningkat.]]>
<![CDATA[TAX COMPLIANCE COST: EXPLORE BODY OF LITERATURE BY USE SCIENCE MAPPING ]]>
<![CDATA[Dekar Urumsah]]>;
<![CDATA[Rafi'i Habib Al Rasyid]]>
<![CDATA[ JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 18 No. 1 (2023): JANUARI ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/jipak.v18i1.15285
<![CDATA[This research aims to explore the knowledge base of tax compliance cost research. Sample literature was taken through the Scopus database. The sample consists of 67 literatures on tax compliance costs with coverage from 1978 to 2021. This research uses systematic literature review, science mapping, and bibliometric analysis methods. Content analysis is carried out to understand in depth the current research topic. In general, the results of the study conclude that research on tax compliance costs needs to go to beyond the complexity of taxation. This research contributes to help academic researchers, policy maker, and regulators potraiying the complete picture of this research area and allow them to formulate furthure research and evidance base policy.]]>
<![CDATA[Faktor-faktor yang berpengaruh terhadap niat fraud di perusahaan transportasi daring: model konseptual ]]>
<![CDATA[Faisal Husaini]]>;
<![CDATA[Dekar Urumsah]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 5, 2023 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/ncaf.vol5.art31
<![CDATA[Pandemi Covid-19 mengakibatkan banyak munculnya kebijakan-kebijakan baru yang bertujuan untuk bertahan menghadapi pandemi baik itu dari instansi pemerintah maupun entitas bisnis yang dirasa tepat, kurang tepat dan bahkan mungkin mengindikasikan potensi fraud dalam kebijakan tersebut. Penelitian ini bertujuan untuk mengusulkan model konseptual untuk mengeksplorasi sebuah kebijakan yang dibuat oleh sebuah entitas bisnis perusahaan transportasi daring yang di dalamnya terdapat beberapa unsur perubahan atas kebijakan tersebut yaitu insentif, pembagian order, batas waktu insentif dan sistem level yang mengindikasikan potensi fraud di dalamnya. Metode yang digunakan dalam penelitian ini yaitu metode kerangka penelitian konseptual, kerangka penelitian konseptual digambarkan sebagai seperangkat ide dan prinsip luas yang diambil dari penyelidikan bidang yang relevan dan digunakan untuk menyusun dan mengusulkan kerangka model untuk penelitian selanjutnya. Teori yang digunakan dalam penelitian ini yaitu teori fraud triangle yang akan dihubungkan dengan unsur-unsur yang berubah atas kebijakan insentif, pembagian order, batas waktu insentif dan sistem level di perusahaan transportasi daring pada masa pandemi. Model konseptual ini diharapkan memberi gambaran terjadinya sebuah fraud dan diharapkan menjadi tambahan referensi yang berkaitan dengan teori fraud dan fraud triangle untuk melakuka penelitian selajutnya.]]>
<![CDATA[Determinan kepatuhan wajib pajak orang pribadi usaha kecil mikro dan menengah (UMKM) ]]>
<![CDATA[Ari Pratama]]>;
<![CDATA[Dekar Urumsah]]>
<![CDATA[ Proceeding of National Conference on Accounting & Finance Volume 5, 2023 ]]>
Publisher : <![CDATA[Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia ]]>
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DOI: 10.20885/ncaf.vol5.art35
<![CDATA[Penelitian ini bertujuan untuk menganalisis dan menguji pengaruh pemahaman pajak, kebijakan pajak, dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi UMKM dengan modernisasi sistem administrasi perpajakan sebagai variabel moderasi. Penelitian ini merupakan penelitian asosiatif dengan menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini terdiri dari seluruh wajib pajak orang pribadi yang berada di provinsi Daerah Istimewa Yogyakarta. Sampel yang digunakan sebanyak 190 responden meliputi wajib pajak orang pribadi Usaha Mikro Kecil Menengah (UMKM) yang memiliki omzet kurang dari 4,8 Milyar di seluruh KPP yang ada di provinsi Daerah Istimewa Yogyakarta. Sumber data yang digunakan pada penelitian ini adalah data primer yang diperoleh melalui penyebaran kuesioner. Metode analisis yang digunakan yaitu metode Structural Equation Modelling (SEM) berbasis Partial Least Square (PLS) dengan menggunakan software SmarPLS 3.0.]]>
<![CDATA[Comprehensive Model of Bankruptcy and Forensic Accounting ]]>
<![CDATA[Eka Wirajuang Daurrohmah]]>;
<![CDATA[Ali Riza]]>;
<![CDATA[Pesi Suryani]]>;
<![CDATA[Dekar Urumsah]]>
<![CDATA[ Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 5, No 1: March 2022 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta ]]>
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DOI: 10.18196/jati.v5i1.12985
<![CDATA[Going concern is an assumption of company establishment but some companies go bankrupt. Fraud can be a cause of bankruptcy, used to hide bankruptcy, and can occur due to bankruptcy. Potential fraud can occur in every main activity of a curator in resolving bankruptcy cases so the curator requires forensic accounting. The purpose of this study was to determine the importance of forensic accounting in bankruptcy cases resolved by a curator and exploring the model of the relationship between bankruptcy and forensic accounting. This study used a qualitative approach with semi-structured interviews. The respondents’ criteria were curators who had practiced for at least three years and had experiences in resolving bankruptcy assets. The data analysis was a content analysis, namely a relational analysis, with software Nvivo 11. The results of this study showed that, in carrying out their duties, there are obstacles that are commonly encountered by currators. Forensic accounting is important and helpful for curators’ work, especially related to fraud or verification of the accuracy of bankruptcy asset transactions and the process of valuing bankruptcy assets. However, not all curators understand forensic accounting]]>
<![CDATA[Financial cybercrime avoidance behavior among employees of financial sector companies in Indonesia ]]>
<![CDATA[Zahra, Hanifah]]>;
<![CDATA[Urumsah, Dekar]]>
<![CDATA[ The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024 ]]>
Publisher : <![CDATA[Universitas Hayam Wuruk Perbanas ]]>
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DOI: 10.14414/tiar.v14i2.4596
<![CDATA[This study aims to examine the factors that influence the behavior of avoiding financial cybercrime among employees of financial sector companies in Indonesia. This studyuses Technology Threat Avoidance Theory (TTAT) and Regret Theory as theoretical frameworks. Data are collected through a survey conducted onemployees of financial sector companies in Indonesia, both in paper-based and online formats, resulting in a total of 180 questionnaires for analyses. Data analysis is conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) in SmartPLS 4.0. The results of this study show thatperceived susceptibility and perceived severity have a significant positive influence on perceived threat. However, the interaction between perceived susceptibility and perceived severity has no effect on perceived threat. Perceived threat, safeguard effectiveness, and anticipated regret have a significant influence on financial cybercrime avoidance motivation. Conversely, self-efficacy and safeguard cost do not have an effect onfinancial cybercrime avoidance motivation. Furthermore, financial cybercrime avoidance motivation has a significant and positive influence on financial cybercrime avoidance behavior. These findings offer insights for policymakers, financial sector companies, and antivirus software developers to enhance cybersecurity policies, responses to cybercrime, and software features.]]>
<![CDATA[Crypto laundering prevention in Indonesia: The role of regulatory technology and financial intelligence unit ]]>
<![CDATA[Fajri, Kharisma Fatmalina]]>;
<![CDATA[Urumsah, Dekar]]>
<![CDATA[ Journal of Accounting and Investment Vol. 25 No. 3: September 2024 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Yogyakarta, Indonesia ]]>
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DOI: 10.18196/jai.v25i3.22170
<![CDATA[Research aims: In Indonesia, crypto laundering has become an emerging threat through digital payments since 2015. This study aims to elaborate the crypto laundering prevention through the utilization of regulatory technology (RegTech) and the role of the Financial Intelligence Unit (FIU). Design/Methodology/Approach: The study was conducted using a qualitative content analysis approach with the support of NVivo 12. Data was sourced from secondary data in the form of law documents that have been established and published by the Commodity Futures Trading Regulatory Agency (CFTR). Research findings: Crypto laundering prevention is implemented through Know Your Customer (KYC) and transaction monitoring based on a risk-based approach. Normatively, KYC and transaction monitoring should be implemented on RegTech-based face recognition for KYC and blockchain analytic tools for transaction monitoring. Furthermore, the findings revealed that the FIU in Indonesia is the Indonesian Transaction Report and Analysis Center (INTRAC) which has the authority to receive and conduct further analysis of transaction monitoring results. INTRAC conducts advanced analysis with a ‘follow the money’ approach. The existence of INTRAC’s role depends on the tools, technology, and human resources that represent it.Theoretical contribution/Originality: This study contributes to knowledge in the field of forensic accounting. The findings and discussions in this study provide valuable insights into the current contemporary accounting issues and their relationship with other disciplines.Practitioner/Implication: This study provides insights for regulators to collaborate with various experts from information technology and environmental fields regarding developing regulations and policies to prevent crypto laundering. Research limitation: The data used was only sourced from secondary data (regulatory documents), so the role of RegTech and FIU was only studied normatively.]]>
