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All Journal E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Yulianti Abbas
Unknown Affiliation
Economics, Econometrics & Finance

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 1 
Assessing Policy Effectiveness in Taxpayer Compliance: A Case Study from KPP Pratama Tangerang Timur Adhariani Sarah; Yulianti Abbas
E-Jurnal Akuntansi Vol 34 No 9 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i09.p16

Abstract

The purpose of this study is to explore the application of taxpayer compliance supervision policies as outlined in SE-05/PJ/2022 at KPP Pratama Tangerang Timur. Utilizing qualitative case studies, this research incorporates data collected through in-depth interviews with compliance supervision practitioners and document analysis. The research framework, based on William Dunn's evaluation model, seeks to comprehensively assess the effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness of the policy. The findings suggest that the implementation of the SE-05/PJ/2022 supervision policy generally adheres to Dunn's evaluative criteria, although several challenges persist. This study provides an empirical reflection of the actual conditions experienced by supervisory officers in their operational roles. The outcomes of this research may serve as a foundational reference for the further development of taxpayer compliance supervision policies. Keywords: Tax Supervision ; Taxpayer Compliance
The Effectiveness of Post-Clearance Audit: A Scoping Review Nurwanto, Agung; Yulianti Abbas
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p16

Abstract

Customs institutions worldwide face the challenge of balancing strict border controls with trade facilitation. To address this, the World Customs Organization emphasizes the implementation of Post-Clearance Audit (PCA), a risk-based mechanism for ensuring traders’ compliance with trade regulations and protecting state revenue. This study examines existing literature on the effectiveness of PCA, following the scoping review framework by Arksey & O’Malley. Relevant studies were collected from online databases such as Scopus, ProQuest, Google Scholar and the World Customs Journal, resulting in 14 articles that met the inclusion criteria. The review reveals that while PCA has the potential to bring promising benefits, its effectiveness is often constrained by various implementation challenges. This study contributes to the understanding of PCA by highlighting key themes in the literature and offering insights for customs administrations and future researchers.
The Transformation of Import Tax Collection on Consignment Goods through Self-Assessment: An Empirical Study at Soekarno-Hatta International Airport Dian Agustina; Yulianti Abbas
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p14

Abstract

The self-assessment system in the importation of consigned goods is a new policy that shifts the responsibility for reporting and calculating duties and customs values from customs authorities to importers. This study aims to evaluate the implementation of the self-assessment system policy for consigned goods imports using the OECD evaluation criteria, which include relevance, coherence, effectiveness, efficiency, impact, and sustainability. A qualitative approach was employed, with data collected through document analysis and in-depth interviews with policymakers, the Directorate General of Customs and Excise (DGCE), logistics service providers, and importers. The findings of this study indicate that the policy meets the dimensions of coherence, impact, and sustainability, as it has improved importer compliance in reporting import duties and was designed collaboratively to enhance the taxation system and protect domestic production. However, the policy falls short in terms of relevance, effectiveness, and efficiency. From the government's perspective, the policy aligns with national priorities and has the potential to enhance effectiveness and efficiency. However, from the perspective of service users, it introduces additional costs and prolongs the dwelling time in the import process. Strengthening user education, improving information systems, and enhancing cross-sectoral coordination are needed to ensure the optimal and sustainable implementation of the policy.
Optimizing the Understanding of Accounting and Tax Obligations in Palm Oil Plantation Cooperatives: An Institutional Theory and Deterrence Theory Perspective Josua Alister; Yulianti Abbas
E-Jurnal Akuntansi Vol. 35 No. 6 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i06.p10

Abstract

Understanding Accounting and Tax Obligations is a crucial aspect for palm oil plantation partnership cooperatives in maintaining financial health and regulatory compliance. This study examines cooperative managers’ understanding of accounting and tax obligations and recommends optimization strategies that can be implemented both internally and externally. The research adopts a qualitative approach through in-depth interviews with four cooperatives in East Kalimantan, the core companies, the Cooperative Office, and the Tax Office. The novelty of this research lies in its discussion of accounting comprehension followed by tax understanding within palm oil plantation cooperatives. The findings indicate that while cooperatives are aware of their obligations, their implementation remains materially inadequate, influenced by external pressures and sanctions. Proposed strategies include, internally, the recruitment of experts by cooperatives and improvement of plantation recordkeeping governance. Externally, collaboration between the Cooperative Office and the Tax Office in providing assistance is necessary, as well as the establishment of communication channels among core companies, cooperatives, and the tax office for ongoing support. As a final step, tax audits by the authorities can be conducted to further enhance understanding. Keywords: Cooperative; Oil Palm; Accounting; Tax Liability;
Co-Authors Adhariani Sarah Dian Agustina Josua Alister Nurwanto, Agung