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All Journal Tax & Accounting Review Jurnal Akuntansi Multiparadigma MIX : Jurnal Ilmiah Manajemen AKRUAL: Jurnal Akuntansi Share : Journal of Service Learning Jurnal Analisa Akuntansi dan Perpajakan JIA (Jurnal Ilmiah Akuntansi) Jurnal Abdimas Sangkabira Jurnal Ekonomi International Journal of Organizational Behavior and Policy International Journal of Financial and Investment Studies
Elisa Tjondro
Universitas Kristen Petra
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PERSEPSI WAJIB PAJAK TERHADAP KONSULTAN PAJAK DAN PREFERENSI WAJIB PAJAK DALAM MEMILIH KONSULTAN PAJAK : HONEST CONSULTANT, CREATIVE CONSULTANT, DAN CAUTIOUS CONSULTANT Lusiana Sutanto; Elisa Tjondro
Tax & Accounting Review Vol 3, No 2 (2013): Tax & Accounting Review
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (565.75 KB)

Abstract

Tujuan Penelitian ini adalah untuk mengetahui pemahaman wajib pajak terhadap kewajiban perpajakan yang harus dipenuhi, pihak – pihak yang membantu wajib pajak dalam memenuhi kewajiban perpajakannya, persepsi wajib pajak terhadap tipe konsultan pajak : honest consultant, creative consultant, dan cautious consultant dan korelasi antara persepsi wajib pajak terhadap konsultan pajak dengan preferensi wajib pajak dalam memilih konsultan pajak. Data diperoleh dari kuesioner yang diisi oleh responden yang merupakan wajib pajak orang pribadi yang memiliki usaha sendiri dan menggunakan jasa konsultan pajak di Surabaya pada tahun 2012 – 2014. Sebanyak 125 kuesioner kembali dan dapat diolah. Dengan menggunakan Pearson Product Moment Correlation, hasil penelitian menunjukkan adanya korelasi positif kuat antara persepsi dan preferensi wajib pajak dalam menggunakan jasa konsultan pajak. Semakin meningkatnya nilai persepsi wajib pajak terhadap konsultan pajak, maka akan meningkatkan nilai preferensi wajib pajak terhadap konsultan pajak.
ANALISIS SENGKETA PENGKREDITAN PAJAK MASUKAN KELAPA SAWIT ATAS KASUS BANDING PERUSAHAAN X William Anderson; Elisa Tjondro
Tax & Accounting Review Vol 4, No 2 (2014): Tax & Accounting Review
Publisher : Petra Christian University

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Abstract

Penelitian ini bertujuan untuk mengetahui penyebab sengketa pengkreditan pajak masukan yang terjadi pada perusahaan kelapa sawit melalui putusan pengadilan pajak atas koreksi pemeriksa terhadap pengkreditan pajak masukan terhadap perolehan BKP/JKP yang dimanfaatkan untuk memproduksi TBS yang merupakan barang strategis yang dibebaskan dari pengenaan PPN. Seluruh putusan pengadilan pajak di penelitian ini semuanya merupakan sengketa pengkreditan pajak masukan yang diputuskan antara tahun 2013 sampai tahun 2014.Hasil penelitian menunjukkan yang menjadi penyebab dalam pokok sengketa adalah adanya perbedaan persepsi antara fiskus dengan wajib pajak mengenai penyerahan BKP yang dilakukan oleh wajib pajak. Fiskus beranggapan bahwa penyerahan BKP tersebut termasuk dalam penyerahan barang strategis yang dibebaskan dari pengenaan PPN sehingga pajak masukannya tidak dapat dikreditkan padahal wajib pajak tersebut melakukan penyerahan barang yang terhutang PPN dimana pajak masukannya seharusnya dapat dikreditkan. 
PERCEPTIONS OF SERVICE-ORIENTATION AND TRUST OF TAX OFFICERS BETWEEN MILLENIALS, X, AND BABY BOOMERS Elisa Tjondro; Kezia Gabriel Santosa; Nathasa Prayitno
MIX: JURNAL ILMIAH MANAJEMEN Vol 9, No 1 (2019): MIX: Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.762 KB) | DOI: 10.22441/mix.2019.v9i1.001

Abstract

The purpose of this study is to examine differences in perceptions of generations related to service-orientation and trust to tax officers. Changes traditional paradigm of the relationship between tax officers and taxpayers from “cops and robbers” to "clients" cause the research in perception of service-orientation and trust to tax officers to be necessary in order to improve voluntary tax compliance. This study also explains perceptions of tax fairness in three perspectives which are vertical equity, horizontal equity, exchange equity. The survey was conducted in 2018 with 165 self-employment individual taxpayers consisting of three generations, Millennials, X, and Baby Boomers from two types of work, retail/production and services business. This study uses quota sampling to collect respondents and use ANOVA statistical tests. The results of the study indicate differences in perceptions regarding service-orientation between generations. However, there are no differences in perception related trust to tax officers between generations. This research also found that Millenials, X, and Baby Boomer have different perceptions of vertical equity, horizontal equity, and exchange equity
Do Digital Innovation and Risk Disclosure Control Performance? Evidence from Banking in ASEAN-6 Elisa Tjondro; Margaretha Oerip Cintya; Silvia Seto; Yemima Gracia Suherman
Jurnal Ilmiah Akuntansi Vol 6 No 2: December 2021
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v6i2.33321

Abstract

The aim of this study to explain the influence of digital innovation and risk disclosure on bank performance in ASEAN countries. The research sample was 70 banks in ASEAN from Indonesia, Malaysia, Thailand, Philippines, Singapore, and Vietnam in the 2015-2018 period in which the annual reports used dual language or English. The study used regression panel analysis. Digital innovation and risk disclosure used content analysis. Indicators of digital innovation used digital branches and mobile banking.  The results of the study found that the higher the digital innovation, the greater the bank profitability. However, only mobile banking has a significant effect. The next finding is the disclosure of potential risks in the annual report gave a negative signal to ASEAN banking, resulting in lower bank profitability. The uniqueness of the ASEAN setting is dominated by a very large, dynamic, and rapidly adapting population of productive age to digital technology.
PELATIHAN PENGELOLAAN KEUANGAN DAN SISTEM AKUNTANSI LEMBAGA PEMERINTAHAN DESA BAGI GURU SMK AKUNTANSI SIDOARJO Retnaningtyas Widuri S.Sos., M.M.; Yenni Mangoting; Elisa Tjondro; Agus Arianto Toly; Arja Sadjiarto
Share : Journal of Service Learning Vol. 7 No. 1 (2021): FEBRUARY 2021
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (498.325 KB) | DOI: 10.9744/share.7.1.46-51

Abstract

Pengelolaan keuangan desa membutuhkan ketrampilan dan kompetensi yang mumpuni dari para perangkat desa. Institusi pendidikan hadir sebagai mitra pemerintah dan sekolah, dalam hal ini SMK, untuk menjawab pemenuhan kebutuhan ketrampilan dan kompetensi tersebut. Sebagai upaya praktis kegiatan pengabdian kepada masyarakat, maka dilakukan pelatihan bagi kelompok guru SMK Sidoarjo untuk mata pelajaran Ekonomi dan Akuntansi khususnya materi pengelolaan keuangan desa. Pelatihan ini sekaligus sebagai wadah untuk mempersiapkan para guru dalam mengimplementasikan pembelajaran akuntansi desa dalam kurikulum baru. Metode pelatihan diberikan dalam bentuk diskusi dan tutorial. Dalam diskusi, pengajar memberikan materi awal mengenai pengantar akuntansi untuk pemerintahan dan metode tutorial diberikan dalam bentuk uji coba software akuntansi desa (open source). Hasil pelatihan menunjukkan bahwa kemampuan guru memahami akuntansi sudah cukup memadai, namun demikian penguasaan software akuntansi desa masih perlu ditingkatkan untuk menunjang pembelajaran akuntansi desa yang akan diberikan kepada siswa dalam bentuk mata pelajaran praktikum akuntansi.
Does board interlock control high-tech firm performance? Evidence from ASEAN's Growth Triangle Countries Elisa Tjondro; Ning Chang; Iline Lianata; Veronica Yuliani; Nathasa Prayitno
AKRUAL: JURNAL AKUNTANSI Vol 12 No 2 (2021): AKRUAL: Jurnal Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v12n2.p117-131

Abstract

The aim of this study is to explain the board interlock association on high-tech firm performance in three growth ASEAN countries. The research samples were 109 high-tech listed manufacturing firms, consisting of 38 Indonesian firms, 37 Malaysian firms, and 34 Thai firms in the 2015-2018 period. The study used panel regression analysis. The research found that corporate governance through interlock directorates is a determinant of high-tech firm performance. The low human capital with high-tech capabilities in ASEAN countries can be overcome by interlocking and facilitating companies to access strategic information. This study also found a positive association between director woman interlock and corporate performance. On the other hand, an independent director who does interlocking actually has a negative effect on company performance. This research is the first research on board interlock in high-tech firms in ASEAN growth countries, Indonesia, Malaysia, and Thailand. There is still limited research involving more than one country, especially developing countries, in studying the interlock board relationship on the company performance. The highlight of this study is to compare the effects of the three interlocks, interlocking directorate, woman interlock, and independent interlock, and their associations on the profitability of high-tech firms. Investors can have an in-depth understanding of the role of the type of interlock that affects the profitability and make the right decision in investing.
Does Human Rights Disclosure Enhance Firm Value? Elisa Tjondro; Clarissa Wijoyo; Livia Mei Indah; Yessica Chandra; Tonny Stephanus Eoh
International Journal of Organizational Behavior and Policy Vol 1 No 1 (2022): JULY 2022
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.813 KB) | DOI: 10.9744/ijobp.1.1.27-36

Abstract

The objective of this research is to explain the effect of human rights disclosure, independent commissioners, and family ownership on firm value. We also analyzed descriptively human rights disclosures for three periods, which is from 2017-2019, in Indonesia. UNGP-BHR and the Indonesian State Law No. 39 of 1999 about Human Rights are used as the disclosure index checklist. This study uses 345 non-financial companies that are fully listed for three periods on the Indonesia Stock Exchange (IDX). The data used were collected from Bloomberg and Annual Report, which had been taken from the official website of IDX and the official website of the sample companies. The data analysis technique used to test our hypothesis is panel regression. The main result of this study showed that human rights disclosure and independent commissioners have a positive impact on firm value, while family ownership negatively affects firm value. We also found that each item of human rights disclosure increased during the observation period, in which the least disclosed item was related to engagement with external human rights experts to undertake human rights issues. The implication of this research is that increasing human rights disclosure provides a positive image for the investors and creditors.
ANALYSIS OF THE IMPLEMENTATION OF TAX INCENTIVES IN THE FORM OF TAX ALLOWANCE AND TAX HOLIDAY IN INDONESIA COMPARED TO THAILAND Stefanus Tevrianto Temanta Surbakti; Elisa Tjondro; Wiyono Pontjoharyo
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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Abstract

This study aims to determine the various differences between the application of tax incentives in the form of tax allowances and tax holidays in Indonesia and the application of tax incentives in Thailand, with an emphasis on evaluating the application of tax incentives and tax allowances in Indonesia. Researchers used qualitative research methods with a comparative descriptive qualitative design. This study uses two types of data sources, namely primary data and secondary data. Primary data is in the form of interviews with tax practitioners, tax officials, and companies that receive tax incentives. Then secondary data in the form of data from books, laws, and other regulations that lead to tax allowances and tax holidays. Researchers used data collection instruments in the form of a list of interview guidelines and notes on the results of the interviews. The results of this study indicate that the application of tax incentives in Indonesia in terms of processing time and usage is better than that in Thailand. As for the facilities, bureaucracy, application process, investment status, and the facilities provided in Thailand are better. The researcher also made comparisons based on infrastructure, socio-political, and population density factors, and found that these factors sufficiently influence investors to determine investment destination countries. In addition, the researchers also found that there are several conditions for submitting tax incentives that are quite burdensome for business people
Tax Service Quality and Digital Tax Implementation for MSME Tax Compliance in Surabaya Adhityawati Kusumawardhani; Felix Kristanto Gunawan; Sany Sany; Elisa Tjondro; Tonny Stephanus Eoh
International Journal of Organizational Behavior and Policy Vol 3 No 1 (2024): JANUARY 2024
Publisher : Accounting Department, School of Business and Management - Universitas Kristen Petra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijobp.3.1.53-62

Abstract

This study aims to determine the effect of e-Registration, e-Filing, e-Billing, and Tax Service Quality for MSME (Micro, Small, and Medium Enterprises) Tax Compliance in Surabaya. This study uses multiple linear regression model with a total sample of 150 MSMEs in Surabaya. The results obtained are e-Registration, e-Filing, e-Billing, and tax service quality have a positive effect on tax compliance. This is because taxpayers find it easy to report their taxes with the e-system and also feel good service from tax officials. The findings in this study result in tax compliance with the application of e-Registration, e-Filing, e-Billing, and tax service quality due to the fact that taxpayers are more assisted by system changes in tax reporting. Conversely, this study supports attribution theory which explains that taxpayers can be influenced by their social environment in acting and behaving.
HUMAN RIGHTS DISCLOSURE ON PANDEMIC REPORTING PERIOD IN INDONESIA Tjondro, Elisa; Sugianto, Andrew; Allan, Allan; Kusuma, Richard
International Journal of Financial and Investment Studies (IJFIS) Vol 4 No 1 (2023): APRIL 2023
Publisher : Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijfis.4.1.40-49

Abstract

The study aims to explain the effect of the pandemic reporting period, non-executive board, audit committee, and family ownership on increasing human rights disclosure. The pandemic of COVID-19 has created an economic pandemonium globally, including in Indonesia. Indonesia's independent agency of the FSA issued a public notice in March 2020, extending the reporting period to May 2020, extending two months. This extension has created an opportunity for companies to announce their human rights practice disclosure facing the oncoming turbulent times. UNGP-BHR and the Indonesian State Law No. 39 of 1999 about Human Rights are used as the disclosure index checklist. Our study uses 345 non-financial sectors listed on the Indonesia Stock Exchange (IDX) with an observation period of 2017 - 2019. The data analysis technique is panel regression. The result shows that the pandemic reporting period, the non-executive board, and the audit committee have positively affected human rights disclosure. The 2019 annual report recorded that human rights disclosure was higher in the pandemic reporting period than in the 2017 and 2018 annual reports. This research implies that companies consider the oncoming turbulent times caused by the pandemic in disclosing last year's human rights disclosure. The non-executive board and the audit committee have a spirit of UNGPs that encourages companies to implement human rights in their operations.
Co-Authors Adhityawati Kusumawardhani Agus Arianto Toly ALAN DARMASAPUTRA Allan, Allan Arja Sadjiarto Arja Sadjiarto Ayleen Sidarta, Ayleen Basuki . Benedicta, Audrey Azalia Celine Mercianne Susila Chang, Ning Clarissa Wijoyo Delitha Julitha Eoh, Tonny Stephanus Felincia Puguh Mitthasari Utomo Felix Kristanto Gunawan Gracia Pulcheria Valentina Iline Lianata Kezia Gabriel Santosa Kusuma, Richard Lianata, Iline Lijuntri Patuli Livia Mei Indah Lusiana Sutanto Lusiana Sutanto, Lusiana Margaretha Oerip Cintya Maria Katopo, Jacqueline Michelle Jane Naharto Michelle Jane Naharto, Michelle Jane Nathasa Prayitno Nathasa Prayitno Ning Chang Oviliani Yenty Yuliana Prayitno, Nathasa Retnaningtyas Widuri Richard Andrianto Saarce Elsye Hatane Sally Tanjung Sianne Ivana Gunawan Silvia Seto Souisa, Angeline Grece Stefanus Tevrianto Temanta Surbakti Stella Butje, Stella Sugianto, Andrew Theodorus, Vanessa Tonny Stephanus Eoh Tonny Stephanus Eoh Veronica Yuliani Widyadhana, Mosses Aryadhewa William Anderson William Anderson, William Wiyono Pontjoharyo Yemima Gracia Suherman Yenni Mangoting Yessica Chandra Yohannes Dewantoro Yuliani, Veronica