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All Journal Journal of Economics, Business, & Accountancy Ventura Tax & Accounting Review JURNAL AKUNTANSI UNIVERSITAS JEMBER Jurnal Ilmiah Ekonomi Islam AKRUAL: Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Jurnal Manajemen Pemasaran Asia Pacific Fraud Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Social Science Research Jurnal Locus Penelitian dan Pengabdian Inkubis: Jurnal Ekonomi dan Bisnis Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Kontemporer
Danny Wibowo
STIESIA Surabaya
Religion Aerospace Engineering Arts Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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Psychological Social Behavior: Taxable Entrepreneurs Respond to Vat Policy Changes Wibowo, Danny
Indonesian Journal of Social Science Research Vol 5 No 1 (2024): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.05.01.09

Abstract

Environmental considerations or individual intentions influence taxpayer behavior. VAT changes may be a reaction to behavior either overtly or covertly. This research applies an approach approach with the method of interviews conducted with business actors. However, VAT can reduce profits by influencing consumers to spend resources and look for lower prices. Regarding the VAT rate, it is still considered unfair. Furthermore, double recording or splitting the business into several forms is implemented, which is passed on to other family members. Another option is to do tax planning to meet the tax burden. Decisions in the information action model can be based on rationality, routine behavior, nature/tradition and subjective norms / perceptual behavior. Findings from an environmental perspective are formed from the level of experience and age, as well as the encouragement of social communities and provide psychological stimuli for taxpayer behavior in assessing changes in tax regulations, especially about VAT rates.
Cultural Influences on Tax Perceptions and Compliance in Rural Timor Wibowo, Danny
Riset Akuntansi dan Keuangan Indonesia Vol. 10 No. 1 (2025): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v10i1.8183

Abstract

This study examines local wisdom and people's attitudes towards taxes in Kefamenanu, East Nusa Tenggara, focusing on how cultural values influence people's views on tax obligations. Through in-depth interviews with informants from five different tribes, it was found that people's local wisdom, which includes moral, religious, and social values, plays a vital role in shaping their attitudes toward taxes. Most informants view taxes as a burden due to the government's lack of transparency and accountability in managing tax funds. The community feels that the benefits of taxes are not visible, especially regarding adequate infrastructure and public services. In addition, the low awareness and knowledge of tax obligations among rural communities exacerbates this negative perception. The results show that social injustice, where low-income earners feel more burdened than high-income earners, also influences the intention not to comply with tax obligations. The implications of these findings emphasize the government's importance in designing tax policies that consider local social and cultural factors to increase tax compliance and create a fairer and more transparent tax system.
Analisis Perbedaan GDP, Government Expenditures, Governance Index, Teledensity, Subsoil Asset, dan FDI Inflow Growth Wibowo, Danny
Jurnal Akuntansi Kontemporer Vol. 4 No. 1 (2012)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v4i1.1010

Abstract

The purpose .of this study is obtain empirical evidence on differences gross Domestic product (GDP), government expenditure, governance index, teledensity, Subsoil asset, and foreign direct investment (FDI) inflow growth in state tax havens. Type of research is quantitative and the type of data in this research is secondary data. Data collection technique in this study used technical documentation. The document is the source of the data used to complete the study either in the form of written sources, films, pictures (photos), and monumental works, all of which provide information for research process. The results showed no difference level of GDP, government expenditure governance index, teledensity ,subsoil assets FDI inflow growth between Tax havens countries and the n on tax havens countries.
Psychological Social Behavior: Taxable Entrepreneurs Respond to Vat Policy Changes Wibowo, Danny
Indonesian Journal of Social Science Research Vol. 5 No. 1 (2024): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.05.01.09

Abstract

Environmental considerations or individual intentions influence taxpayer behavior. VAT changes may be a reaction to behavior either overtly or covertly. This research applies an approach approach with the method of interviews conducted with business actors. However, VAT can reduce profits by influencing consumers to spend resources and look for lower prices. Regarding the VAT rate, it is still considered unfair. Furthermore, double recording or splitting the business into several forms is implemented, which is passed on to other family members. Another option is to do tax planning to meet the tax burden. Decisions in the information action model can be based on rationality, routine behavior, nature/tradition and subjective norms / perceptual behavior. Findings from an environmental perspective are formed from the level of experience and age, as well as the encouragement of social communities and provide psychological stimuli for taxpayer behavior in assessing changes in tax regulations, especially about VAT rates.
Pencegahan Fraud Melalui Audit Internal dan Pengendalian Internal pada Bank Syariah Indonesia Danny Wibowo
Jurnal Ilmiah Ekonomi Islam Vol. 9 No. 1 (2023): JIEI : Vol.9, No.1, 2023
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v9i1.8486

Abstract

This research is motivated by the importance of fraud prevention in Islamic banks in Indonesia. This study aims to identify and analyze Fraud Prevention Through Internal Audit and Internal Control at Indonesian Sharia Banks. This research is a descriptive research with a quantitative approach. The sample in this study were 100 employees of Bank Syariah Indonesia which were taken by random sampling. Data collection techniques by way of observation, questionnaires and questionnaires. The instruments used have been tested for validity and reliability. The collected data were analyzed using the classical assumption test and multiple linear regression with SPSS and Excel tools. The results of this study indicate that 1) Internal audit has a positive and significant effect on fraud prevention at Bank Syariah Indonesia, 2) Internal control has a positive and significant effect on fraud prevention at Bank Syariah Indonesia, and 3) Internal audit and internal control have a joint effect positive and significant towards fraud prevention at Bank Syariah Indonesia. The findings of this study reveal that if Bank Syariah Indonesia wants to improve fraud prevention, it must improve internal audit and internal control
Psychological Effects of Tax Amnesty: An Analysis of Taxpayers' Perceptions of Tax Amnesty Policy in Indonesia Wibowo, Danny
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 2 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i2.5545

Abstract

This research aims to analyse the psychological impact of Indonesia's tax amnesty policy on taxpayer perceptions and compliance behaviour. The research focuses on the industrial and property sectors, which play a strategic role in asset reporting and legalisation. Using a qualitative case study approach, data were collected through in-depth interviews with selected informants using purposive sampling. The findings show that participation in the tax amnesty program was primarily driven by fear of audits, investigations, and sanctions, rather than by a genuine awareness of tax obligations. The property sector showed more substantial support, viewing the program as a means of legitimising assets and securing financial backing for large-scale projects. In contrast, compliant taxpayers expressed feelings of injustice, believing the policy disproportionately favoured those who had previously evaded taxes. Although overall perceptions of the tax amnesty are positive—particularly among previously non-compliant groups—its long-term effectiveness is uncertain without consistent law enforcement and visible fiscal fairness. This study emphasises the significance of addressing psychological aspects and fairness perceptions in the implementation of fiscal policy to develop a credible and sustainable tax system.
Expecation Gap in Surabaya: The Assessment Between Auditors With Audit Report Users Wibowo, Danny
Indonesian Journal of Social Science Research Vol. 2 No. 1 (2021): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.02.01.01

Abstract

Expectation gaps always occur in companies where there is a difference between what public accountants (auditors) believe to be their responsibilities and what users of financial statements want. Thus this study discusses the expectation gap which aims to determine the performance of auditors in performing any audit work, to know the reactions of audit report users when reading the audit results, and to find out the process between auditors and audit report users when experiencing an expectation gap. This assessment uses qualitative data types. Sources of data used are observation and interviews. This research uses descriptive research and data analysis used is descriptive qualitative analysis. In this study, there is a conclusion that there are differences in expectations between auditors and auditees. Factors that trigger differences in expectations include; audit education both on the auditor and the auditee side, the standards owned by the auditor, the auditor's performance and the auditor's experience and the auditee's attitude
Psychological Social Behavior: Taxable Entrepreneurs Respond to Vat Policy Changes Wibowo, Danny
Indonesian Journal of Social Science Research Vol. 5 No. 1 (2024): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.05.01.09

Abstract

Environmental considerations or individual intentions influence taxpayer behavior. VAT changes may be a reaction to behavior either overtly or covertly. This research applies an approach approach with the method of interviews conducted with business actors. However, VAT can reduce profits by influencing consumers to spend resources and look for lower prices. Regarding the VAT rate, it is still considered unfair. Furthermore, double recording or splitting the business into several forms is implemented, which is passed on to other family members. Another option is to do tax planning to meet the tax burden. Decisions in the information action model can be based on rationality, routine behavior, nature/tradition and subjective norms / perceptual behavior. Findings from an environmental perspective are formed from the level of experience and age, as well as the encouragement of social communities and provide psychological stimuli for taxpayer behavior in assessing changes in tax regulations, especially about VAT rates.
Freelance Auditors on Responsibility, Independence, Risk and Objectivity: A Literature Review on the Practice of Public Accounting Firms in Indonesia Danny Wibowo; Tanbir Hossain
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.175

Abstract

Background: The growing demand for audit services in Indonesia has led many Public Accounting Firms (Kantor Akuntan Publik [KAP]) to utilize freelance auditors as a flexible solution to address auditor shortages, particularly during peak audit seasons. With only 1,646 registered public accountants serving a population of 284.4 million (a ratio of 1:172,880), this practice has become widespread despite significant unresolved questions regarding legal responsibility, independence, and audit quality. While PMK 186/PMK.01/2021 and Law No. 5/2011 require all audit services to be conducted through KAPs, these regulations do not explicitly prohibit the use of freelance auditors, thereby creating a regulatory gray area with serious professional and ethical implications. Objective: This study examines the implications of using freelance auditors on legal responsibility, independence, professional risk, objectivity, and audit quality in Indonesian KAP practice. Methods: A qualitative Systematic Literature Review (SLR) was conducted, synthesizing academic articles from Scopus-indexed Q1/Q2 journals, Sinta 1/2 national journals, and professional auditing standards (ISA 220 Revised, ISQM 1, ISA 620, and the IESBA Code of Ethics 2024), selected from the 2014–2025 period. Results: Self-interest and familiarity threats were found to be the most prevalent among freelance auditors, driven by economic dependence on short-term assignments and the absence of structural independence controls. The complexity of the nine-dimensional agency relationship significantly increases moral hazard risk and weakens professional skepticism when adequate safeguards are absent. Conclusion: KAPs must strengthen quality management, supervision, documentation, and independence-testing systems to ensure that freelance labor does not degrade audit quality or increase litigation risk.
The Dynamics of Local Representation in Regional Tax Units Danny Wibowo; Amizawati Mohd Amir
AKRUAL: JURNAL AKUNTANSI Vol 17 No 2 (2026): AKRUAL: Jurnal Akuntansi (In Progress)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jaj.v17n2.p293-307

Abstract

Introduction/Main Objectives: This study aims to analyze the role of geographical-cultural representation of tax officials in shaping institutional trust, service legitimacy, and tax compliance in the archipelago. Methods: Using a qualitative approach with a case study method in the Tanimbar Islands, this study examines how the DJP's rotation policy structure and merit system affect the representation of local officials in strategic positions and its implications for public service interactions. Finding / Results: The results of the analysis show that the socio-cultural competence of local employees plays an important role in building social closeness, facilitating communication, and increasing public acceptance of taxation policies. However, the centralized merit system does not fully recognize the strategic value of this social capital, so that local representation is still limited and the adaptation of central policies to the regional context is less than optimal. Conclusion: This study emphasizes that local representation is a key element for the effectiveness of taxation services in the archipelago and requires greater attention in the formulation of human resource and public service policies.
Co-Authors Amizawati Mohd Amir Endah Sulistyowati Redo Adrianto Tanbir Hossain Yusril Putra