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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN JURNAL ECONOMIA JURNAL AKUNTANSI DAN AUDITING Jurnal Akuntansi dan Pajak Jurnal Akuntansi dan Bisnis EkBis: Jurnal Ekonomi dan Bisnis International Journal of Economics, Business and Accounting Research (IJEBAR) The Indonesian Journal of Accounting Research Budimas : Jurnal Pengabdian Masyarakat Media Riset Akuntansi Auditing & Informasi Indonesian Journal of Applied Accounting and Finance
Hanung Triatmoko
Universitas Sebelas Maret
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Evaluation of Coretax Implementation from the Fiscus and User Perspectives: A Case Study of Primary Tax Service Office X and Tax Consultant Office Y Azzahra, Annisaa Dina; Triatmoko, Hanung; Karunia, Asaprima Putra; Wulandari, Trisninik Ratih; Endiramurti, Saktiana Rizki
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 4 No. 2 (2025): December
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v4i2.2953

Abstract

This study aims to analyze the challenges and corresponding solutions encountered during the implementation of the Core Tax Administration System or CTAS (abbreviated as Coretax), the latest innovation from the Directorate General of Taxes (DGT), from the perspectives of tax officials (fiscus) and tax consultants. This study employs a case study method with a descriptive approach. Data were obtained through observations and interviews with relevant parties at KPP Pratama X and KKP Y. This research serves as a medium for elucidating the efforts of tax authorities in addressing obstacles during CTAS implementation, as well as a platform for expressing user perspectives, particularly those of tax consultants. The results show KPP faced several challenges, including network issues, system readiness, procedural changes requiring adaptation, and reliance on centralized infrastructure. Mitigation measures included continuous monitoring, the establishment of a direct communication forum with central authorities, service adjustments, socialization initiatives, and the introduction of policies waiving administrative penalties. Both KPP and KKP stakeholders concur that, despite ongoing challenges, the system is developing and holds substantial potential to achieve its objective of modernizing tax administration to enhance user accessibility, provided consistent improvements are sustained.
Kualitas Audit dan Manajemen Laba Berbasis Operasional Prabowo, Muhammad Agung; Hananto, Santoso Tri; Budiwati, Christiyaningsih; Triatmoko, Hanung; Widjajanto, Anis
Jurnal Akuntansi dan Bisnis Vol 20, No 2 (2020)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (269.051 KB) | DOI: 10.20961/jab.v20i2.570

Abstract

This paper investigates the effect of audit quality on real earnings management. Audit quality refers to the size of the audit office. Conceptual framework borrows from agency theory positing that earnings management reflects managerial opportunistic behavior to influence the contractual outcome imposed by stakeholders. The size of the auditors’ office represents available resources within the firm that eventually enables the auditor to maintain independence and to invests in auditing techno logy that results in higher technical competence. The hypothesis predicts that auditor size negatively affects real earnings management. The sample consists of firms engaging in manufacturing operations listed in Bursa Efek Indonesia, which meetspecific requirements. In contrast with a hypothesis, the analysis reveals that auditor size is positively related to real earnings management. the results hold after controlling for self-selection bias. The paper conjectures that deep-pocket insurance might dominate audit quality in that relationship. Several caveats are in place that require due care in interpreting the results. Penelitian ini menguji pengaruh kualitas audit, dengan menggunakan ukuran auditor sebagai surogasi, terhadap manajemen laba berbasis operasi riil. Rerangka konseptual mengacu pada teori keagenan yang mengklaim bahwa manajemen laba merupakan tindakan opportunistik manajemen untuk mempengaruhi keputusan pemangku kepentingan. Ukuran auditor berasosiasi dengan ketersediaan sumber daya yang memungkinkan auditor mempertahankan independensi dan meningkatkan kompetensi teknis pengauditan. Hipotesa memprediksi bahwa ukuran kantor auditor berpengaruh secara negatif terhadap manajemen laba. Sampel terdiri dari perusahaan manufaktur di Indonesia yang terdaftar pada Bursa Efek Indonesia dengan kriteria tertentu. Sumber data adalah laporan tahunan perusahaan. berlawanan dengan prediksi awal, hasil pengujian menunjukkan bahwa ukuran auditor berpengaruh secara postif terhadap manajemen laba. Hasil tersebut robust terhadap isu self-selection bias. Penjelasan yang mungkin dari hasil tersebut adalah deep-pocket insurance lebih mendominasi daripada isu kualitas audit. Penelitian ini mengandung beberapa kelemahan dan oleh karean tiu diperlukan kecermatan dalam mengintepretasikan hasil penelitian
Co-Authors - Rahmawati Adhi, Oscar Prasetyo Afifah Mirna Noviyanti Agustina Fati Trinitasia Laoli Amanita Novi Yushita Azzahra, Annisaa Dina Budiwati, Christiyaningsih Doddy Setiawan EKO ARIEF SUDARYONO Endiramurti, Saktiana Rizki Halim Dedy Perdana Halim Dedy Perdana Hananto, Santoso Tri Juliati Juliati Juliati Juliati Juliati Juliati Juliati Juliati, Juliati Juoro Larastomo Karunia, Asaprima Putra Linda Meganita Meka Sabilla Salim Nugraheni, Nella Kartika Nur Chayati Nur Chayati Nuraini, Rafida PRABOWO, MUHAMMAD AGUNG Ratih Wulandari, Trisninik Renata Zoraifi Renata Zoraifi Renata Zoraifi Rizki Endiramurti, Saktiana Saktiana Rizki Endiramurti Saktiana Rizki Endiramurti Setiadi, Fahmi Sri Suranta Sri Suranta Sri Suranta Sri Suranta, Sri Suryanita Weningtyas Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari Trisninik Ratih Wulandari, Trisninik Ratih Wibowo, Brigitha Maura Adelia Widjajanto, Anis