Article Per Year (5 Year)
p-Index From 2021 - 2026
2.663
P-Index
This Author published in this journals
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

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
SEMINAR DAN PENDAMPINGAN PENGISIAN SPT TAHUNAN ORANG PRIBADI DI RS PKU MUHAMMADIYAH SURAKARTA Endiramurti, Saktiana Rizki; Karunia, Asaprima putra; Triatmoko, Hanung; Salim, Meka Sabilla; Chayati, Nur; Wulandari, Trisninik Ratih; Setiadi, Fahmi; Juliati, Juliati; Suranta, Sri
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian ini dilakukan dengan menggandeng Kanwil DJP Jateng II, untuk melakukan seminar dan pendampingan pengisian SPT kepada karyawan RS PKU Muhammadiyah Surakarta. Kegiatan ini dilakukan karena masih ada karyawan yang dalam melakukan pengisian SPT hanya memindahkan angka dari bukti potong yang diterima, tanpa mengisi daftar harta dan penghasilan lain yang mungkin diterima. Pengisian SPT seperti ini tentu tidak sesuai dengan aturan perpajakan yang berlaku. Kegiatan pengabdian ini mampu mendampingi 27 orang karyawan dalam melakukan pengisian SPT, validasi NIK, dan pemadanan data pada situs DJP online. Kegiatan ini mampu mengatasi berbagai kendala yang munkin muncul ketika melakukan pengisian SPT di web DJP online.
IMPLEMENTATION OF THE ARM'S LENGTH PRINCIPLE IN RELATED PARTY RELATIONSHIPS AT PT S INDONESIA Nuraini, Rafida; Triatmoko, Hanung; Adhi, Oscar Prasetyo; Karunia, Asaprima Putra
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 4 (2025): IJEBAR, VOL. 09 ISSUE 04, DECEMBER 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i4.18125

Abstract

This study aims to analyze the implementation of Arm’s Length Principle by PT S Indonesia in affiliated transactions with SF Co., Ltd, a parent company from Japan. The focus of the study is to assess the suitability of determining fair prices with tax regulations in Indonesia. The research method used is descriptive qualitative through interviews with tax consultants who handle the company’s transfer pricing. The analysis is carried out based on Transfer Pricing documentation and applicable tax provisions. The results of the study indicate that the use of the Transaction Net Margin Method (TNMM) is in accordance with the business characteristics of PT S Indonesia. Testing using the Profit Level Indicator (PLI) with the Berry Ratio method shows that the company’s position is within the fair range, especially in the lower interquartile. In conclusion, PT S Indonesia has implemented tax obligations in accordance with the fairness principle without any indication of tax avoidance practices, although there are obstacles in finding comparable comparisons.
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 (In Press)
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.
Co-Authors - Rahmawati Adhi, Oscar Prasetyo Afifah Mirna Noviyanti Agustina Fati Trinitasia Laoli Amanita Novi Yushita Anis Widjajanto Azzahra, Annisaa Dina Christiyaningsih Budiwati 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 Muhammad Agung Prabowo Nugraheni, Nella Kartika Nur Chayati Nur Chayati Nuraini, Rafida 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