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All Journal Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Ekonomi Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Portofolio: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi JURNAL ECONOMINA Jurnal Indonesia Sosial Teknologi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal Danadyaksa: Post Modern Economy Journal
Usman Sastradipraja
Fakultas Ekonomi Dan Bisnis Universitas Jenderal Achmad Yani Cimahi, Indonesia
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Tingkat Akurasi Penetapan Nilai Jual Objek Pajak Bumi dengan Harga Pasar Tanah Menggunakan Metode Assessment Sales Ratio: Studi Empiris di Kecamatan Cisaat Kabupaten Sukabumi Jodhistira Sarwa Adhigana; Usman Sastradipraja
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 4 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i4.11506

Abstract

This study aims to analyze the level of accuracy, uniformity, and the tendency toward regressivity or progressivity in the determination of Land Tax Object Sales Value (Nilai Jual Objek Pajak/NJOP) compared to land market values in Cisaat District, Sukabumi Regency. The research employs a descriptive qualitative approach using the Assessment Sales Ratio (ASR) method as an analytical tool to evaluate the conformity between NJOP and land market prices. The data were obtained from 33 land sale transactions conducted in 2024, which were selected based on applicable regulatory criteria. The results indicate that most land NJOP values in Cisaat District remain below market values, resulting in a relatively low level of accuracy that does not meet the standards recommended by the Directorate General of Taxes and the International Association of Assessing Officers (IAAO). Furthermore, the uniformity of NJOP determination across regions is found to be low, as reflected by significant disparities in ASR values. The study also reveals a regressive tendency in NJOP determination, where properties with lower market values are subject to higher effective tax burdens compared to higher-value properties. These findings highlight the need for periodic reappraisal and systematic updating of the NJOP database to enhance tax equity and optimize local revenue from Rural and Urban Land and Building Tax (PBB-P2).
Pengaruh Kompetensi, Akuntabilitas dan Independensi Terhadap Kualitas Hasil Pengawasan oleh Inspektorat Kabupaten Sukabumi Nurlaeliyah Rahayu; Usman Sastradipraja
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 4 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i4.11589

Abstract

This study aims to analyze the effect of competence, accountability, and independence on the quality of supervisory outcomes conducted by the Inspectorate of Sukabumi Regency. The quality of supervisory outcomes is a crucial element in supporting the implementation of good governance, particularly in enhancing accountability and transparency in regional financial management. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to Internal Auditors and Functional Officials for the Supervision of Regional Government Affairs (P2UPD) at the Inspectorate of Sukabumi Regency. Data analysis techniques include validity and reliability testing, classical assumption tests, and multiple linear regression analysis to examine the influence of independent variables on the dependent variable. The results of this study are expected to indicate that competence, accountability, and independence have a significant effect, both partially and simultaneously, on the quality of supervisory outcomes. The findings are expected to contribute theoretically to the development of public sector accounting studies and practically to provide recommendations for improving the quality of internal supervision and strengthening accountable, transparent, and integrity-based local governance.
The Effect of Capital Intensity and Leverage on Tax Planning with Transfer Pricing as an Intervening Variable Vania Putri Sanda Salsabila; Usman Sastradipraja; Wiwi Hartika
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2371

Abstract

Tax revenue is a major source of state revenue, but tax planning practices by companies remain a challenge in optimizing tax revenue in Indonesia. Companies tend to utilize various strategies, such as capital intensity, leverage, and transfer pricing, to legally reduce their tax burden. This study aims to analyze the effect of capital intensity and leverage on tax planning, with transfer pricing as an intervening variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study employed quantitative methods with a descriptive and associative approach. The sampling technique used purposive sampling with secondary data in the form of the companies' annual financial reports. Data analysis was performed using multiple linear regression analysis, classical assumption tests, t-tests, F-tests, coefficients of determination, and path analysis using SPSS version 27. The results showed that capital intensity and leverage had a significant negative effect on tax planning. Capital intensity and leverage also had a significant positive effect on transfer pricing. Furthermore, transfer pricing was able to mediate the effect of capital intensity and leverage on tax planning. Simultaneously, capital intensity and leverage significantly influence transfer pricing, while capital intensity, leverage, and transfer pricing jointly significantly influence tax planning. This research shows that corporate asset structure and funding policies can influence tax planning practices both directly and through transfer pricing mechanisms.
Analysis of the Implementation of the Coretax System and Account Representative (AR) Services in Improving Individual Taxpayer Compliance at KPP Pratama Subang Andini Indriyani; Usman Sastradipraja
Danadyaksa: Post Modern Economy Journal Vol. 4 No. 1 (2026): Post Modern Economy Journal
Publisher : Yayasan Pendidikan Islam Bustanul Ulum Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69965/danadyaksa.v4i1.403

Abstract

This research is motivated by efforts to modernize tax administration through the implementation of the Coretax system as a digital-based tax service that is expected to improve the quality of service and taxpayer compliance. However, in its implementation, various obstacles still exist that affect the system's effectiveness. The phenomenon found at KPP Pratama Subang shows that many taxpayers still experience difficulties when using the Coretax system, including frequent login failures, system errors, delays in taxpayer data verification, and confusion in understanding the features and procedures within the system. In addition, around 300–400 taxpayers per day visited KPP Pratama Subang to seek consultation and technical assistance regarding the use of Coretax, indicating that taxpayers’ understanding and adaptation to the new digital tax system are still relatively low. This condition demonstrates that the implementation of the Coretax system has not yet fully supported taxpayer convenience and compliance, and the role of Account Representatives (AR) is still highly needed in providing guidance, supervision, and assistance to taxpayers. This study aims to analyze the implementation of Coretax and the role of Account Representatives (AR) in improving individual taxpayer compliance at the Subang Pratama Tax Office (KPP Pratama). This study uses a qualitative approach with an exploratory method. Data were collected through interviews, observations, and documentation with informants consisting of individual taxpayers, Account Representatives (AR), and tax counselors. Data analysis was conducted using a comparative technique using a percentage approach. The results show that the implementation of Coretax is still suboptimal (31.25%) due to technical constraints, access, and taxpayer understanding. The role of Account Representatives (AR) is also not optimal (43.75%), especially in the aspects of communication and guidance. Meanwhile, the level of taxpayer compliance is in the fairly good category (68.75%). Overall, it shows that the implementation of the Coretax system and Account Representative (AR) services in improving taxpayer compliance has not been running optimally.
​Effects of NPL, NIM, and BOPO on ROA of Banks in the LQ45 Index Brigita Erren Novenina Kirana; Usman Sastradipraja
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.648

Abstract

Bank profitability may fluctuate substantially as credit quality, interest margin generation, and operating efficiency change, making Return on Assets (ROA) an important but potentially unstable indicator of bank performance. This study examined the effects of Non-Performing Loans (NPL), Net Interest Margin (NIM), and Operating Expenses to Operating Income (Beban Operasional terhadap Pendapatan Operasional/BOPO) on the Return on Assets (ROA) of banks included in the LQ45 Index of the Indonesia Stock Exchange during 2018–2024. A quantitative approach was employed using secondary data from annual reports, with five banking companies and 35 balanced-panel observations selected through purposive sampling. Panel-data regression was estimated using EViews 12, and the Chow, Hausman, and Lagrange Multiplier tests were used to select the appropriate model. The random-effects model was selected. The results show that NPL has a negative but insignificant effect on ROA, while NIM has a positive significant effect and BOPO has a negative significant effect. NPL, NIM, and BOPO jointly had a significant effect on the ROA. This study was limited to five LQ45 banking companies and three internal financial ratios. The findings contribute empirical evidence on bank profitability during the pre-pandemic, pandemic, and post-pandemic periods and provide a basis for future studies to consider additional bank-specific and macroeconomic factors.
​Green Accounting, Capital Structure, and Firm Size: Does GCG Moderate Their Effects on Financial Performance? Enjelin Oktavia; Usman Sastradipraja
Jurnal Relevansi : Ekonomi, Manajemen dan Bisnis Vol 10 No 4 (2026): August
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM), STIE Krakatau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61401/relevansi.v10i4.653

Abstract

This study examined the effects of green accounting, capital structure, and firm size on financial performance and investigated whether Good Corporate Governance (GCG) moderates these relationships. A quantitative approach was employed using panel data regression and Moderated Regression Analysis (MRA), with the analysis conducted using EViews 12. The sample comprised ten companies that consistently received the Indonesian Institute for Corporate Directorship (IICD) Corporate Governance Award from 2020 to 2024. The findings show that green accounting has a negative but statistically insignificant effect on financial performance, whereas capital structure has a significant negative effect. Firm size has a significant positive effect. GCG did not significantly moderate the relationships between green accounting, capital structure, firm size, and financial performance. However, the three independent variables had a significant simultaneous effect on the financial performance. These findings indicate that financial performance is influenced collectively by environmental accounting practices, financing decisions, and firm characteristics, while GCG does not provide an additional moderating effect. This study was limited by its small sample size and the incomplete availability of ASEAN Corporate Governance Scorecard (ACGS) data. It contributes empirical evidence on the context-dependent role of GCG among companies with relatively established governance practices.
Analysis of Factors Affecting Local Government Financial Performance Raden Budi Hendaris Budi; Usman Sastradipraja
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 5 (2024): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i5.3596

Abstract

The financial performance of local governments (LG) in implementing regional autonomy has a central role. However, the phenomenon is that only some local governments have this financial capability. Therefore, this study examines what factors can affect financial performance. This study empirically analyzed the effect of capital expenditure, local government size, legislative size, local revenue, and audit opinion on the financial performance of local governments in districts and cities in West Java. The method used uses quantitative methods. The research data used financial reports of Regency and City Regional Governments in West Java for the period 2015 - 2022 using Purposive Sampling. A total of 216 data were analyzed using Multiple Linear Regression. The steps in this study begin with a review of literature and regulations, data collection, data tabulation, data analysis, and then reporting and publication of research results. The results showed that the size of local government, local revenue, and audit opinion had a positive effect on financial performance, while capital expenditure and legislative size did not affect financial performance. Based on the results of this study, the implication is that district and city governments in West Java must increase the size of local governments, local revenue, and audit opinion to improve their regions' financial performance. Keywords: Performance, capital expenditure, local government size, PAD, legislative size, audit opinion.
Co-Authors Andini Indriyani Annisa Yuniar Larasati Ayu Amelia Yulianti Bani Binekas Brigita Erren Novenina Kirana Enjelin Oktavia Inas Atikah Jodhistira Sarwa Adhigana Maryani, Neni Nur Hasna Muadz Nurlaeliyah Rahayu Purwanto R. Andhika Musyaffa Hendra Raden Budi Hendaris Rara Daffa Napaky Rizal Abidi Rizki Indrawan Shafa Salsabila Arafani Sofia Windarti Vania Putri Sanda Salsabila Wiwi Hartika