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All Journal Jurnal Riset Akuntansi Aksioma Dinasti International Journal of Education Management and Social Science Eduvest - Journal of Universal Studies Jurnal Ekonomi, Manajemen, Akuntansi
Agus Bandiyono
Politeknik Keuangan Negara STAN, Indonesia
Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Education Health Professions Neuroscience Social Sciences

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SERVICES E-FILING AND E-BILLING TO INCREASE TAX COMPLIANCE AND ACCEPTANCE Agus Bandiyono; Mitsalina Choirun Husna
Dinasti International Journal of Education Management And Social Science Vol. 1 No. 2 (2019): Dinasti International Journal of Education Management and Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijemss.v1i2.82

Abstract

The objective to be achieved by the author is to explain the process of e-filing and e-billing services at KPP Pratama Jakarta Palmerah and explain the level of compliance and the level of tax revenue in terms of improving public services, specifically from e-filing and e-billing services. The method used for this writing is a qualitative method with literature studies and field studies. In general, the mechanism e-filing makes it easier to monitor the services and with SPT data centralized at one source, it will simplify and speed up the SPT inspection process, because there is no need to collect SPT from dropbox locations for collection and checking. The level of tax compliance in the form of realization of SPT submission is not too affected by the mechanism e-filing
The Effect of Related Party Transactions, Tax Planning, And Leverage Moderated By Independent Commissioners On Earnings Management Reza Ramadhan; Agus Bandiyono
Eduvest - Journal of Universal Studies Vol. 4 No. 8 (2024): Journal Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v4i8.1375

Abstract

Managers carry out earnings management with various motives to get the desired profit level so that the company's financial statements do not reflect the actual situation. The purpose of this study is to determine the effect of related party transactions, tax planning, and leverage on earnings management, as well as the role of independent commissioners in moderating this effect. This study tested manufacturing sector companies listed on the Indonesia Stock Exchange during 2016-2019 with a total sample of 220 samples using a purposive sampling method. The type of data used is secondary data obtained from www.idx.co.id. This study uses two panel data regression models, namely models with and without moderation. The results of this study indicate that related party transactions have a negative effect on earnings management, while tax planning and leverage have no effect on earnings management. Furthermore, independent commissioners can moderate the effect of related party transactions, tax planning, and leverage on earnings management.
Dari Komitmen ke Transparansi: Mengungkap Pelaporan Keberlanjutan Standar GRI Topik pada Perusahaan E-Commerce di Indonesia Adinda Indra Ayu Pramitha; Agus Bandiyono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.8354

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan standar Global Initiative Reporting khususnya standar topik pada perusahaan e-commerce yaitu Perusahaan ABC dan Perusahaan XYZ sebagai perusahaan besar e-commerce di Indonesia. Penelitian ini menggunakan data sekunder berupa sustainability report dan standar GRI Topik 200 (ekonomi), 300 (lingkungan), dan 400 (Sosial). Penelitian menggunakan pendekatan kualitatif dan metode analisis isi untuk mengungkap seberapa jauh standar topik GRI digunakan dalam pelaporan keberlanjutan perusahaan. Hasil penelitian menunjukkan bahwa penerapan standar GRI pada topik ekonomi, lingkungan, dan sosial perusahaan masuk dalam kategori limited disclosure. Hal ini mengimplikasikan bahwa penerapan standar GRI perusahaan masih rendah. Analisis juga mengungkap bahwa perusahaan e-commerce memiliki peluang lebih untuk berkontribusi dalam keberlanjutan, tetapi masih dihadapkan pada tantangan pengukuran limbah dan penilaian pemasok. Oleh karena itu, penelitian ini memberikan usulan peningkatan pelaporan keberlanjutan dengan mengusulkan peningkatan peran teknologi dalam pengolahan informasi keberlanjutan. Selain itu, penelitian mengusulkan terkait penambahan beberapa indikator yang material dan relevan pengungkapan bagi masing-masing perusahaan khususnya pada sektor e-commerce. 
ANALISIS PENGUNGKAPAN ASPEK SOSIAL BERDASARKAN STANDAR GRI 400 PADA PERUSAHAAN E-COMMERCE DAN FINTECH latifatun nisa; Agus Bandiyono
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v24i1.473

Abstract

Abstract: This study aims to analyze the disclosure of social aspects based on GRI standards in an e-commerce and fintech company in Indonesia. The method used is content analysis of the company's sustainability reports from 2021 to 2023. The analysis results indicate that the level of social aspect disclosure is not yet complete and still has room for improvement. The findings show that the disclosure of social aspects in the report is not yet fully comprehensive and can be further developed. This analysis is expected to provide new insights into the implementation of social aspect disclosure in e-commerce and fintech companies. In the future, the government is expected to formulate policies that promote higher transparency in sustainability reporting and strengthen the role of stakeholders in the materiality determination process. Keywords: E-commerce sector; fintech sector; GRI 400; sustainability disclosure
Co-Authors Adinda Indra Ayu Pramitha latifatun nisa Mitsalina Choirun Husna Reza Ramadhan