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All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting
Dinda Aulia Rahman
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Challenges of Policy Reform on Government Accounting in Indonesia : Response to Changing Global Dynamics Ahmadi Aidi; Redjeki Agoestyowati; Imam Susanto; Supriyono Supriyono; Dinda Aulia Rahman
Ilomata International Journal of Tax and Accounting Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.244 KB) | DOI: 10.52728/ijtc.v2i4.362

Abstract

The discussion in this article is about changes in government accounting, a significant change from government accounting in Indonesia is from cash-based accounting to cash-based accounting towards accruals (cash toward accruals), to full accruals. The writing method used is a literature study with a qualitative approach . The research method used is a literature study with a qualitative approach. Sources of data were obtained through searching articles related to accounting policies carried out by the government. The purpose of this study is to identify and analyze the challenges in reforming government accounting policies in Indonesia. The finding of the study that state that the government needs to prepare financial statements in accordance with Law No. 17 of 2003 which refers to Government Accounting Standards (SAP/standar akuntansi pemerintahan). As a derivative of this regulation, the government has issued Government Regulation Number 24 of 2005 which was updated with Government Regulation Number 71 of 2010 concerning Government Accounting Standards (SAP). Practical implications there are , the basis of government accounting records changed from a cash basis to a cash basis to an accrual basis and to a full accrual basis.
Pengaruh Penerapan Layanan Pajak Online dan Sosialisasi Peraturan Pajak Online Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Bekasi Utara Solekah; Rahmad Setiawan, Dodi; Dinda Aulia Rahman
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 2: Desember 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i2.5444

Abstract

(The Influence of the Implementation of Online Tax Services and the Socialization of Online Tax Regulations on Individual Taxpayers Compliance at KPP Pratama Bekasi Utara) Penelitian ini menginvestigasi dampak dari penerapan layanan pajak daring (online) dan diseminasi peraturan pajak daring terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Bekasi Utara. Dengan mengadopsi desain penelitian kuantitatif, data dikumpulkan melalui kuesioner yang diberikan kepada 100 responden. Analisis yang digunakan meliputi uji validitas dan reliabilitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa penerapan layanan pajak daring memiliki pengaruh yang positif dan signifikan secara statistik terhadap kepatuhan wajib pajak. Sebaliknya, diseminasi peraturan pajak daring tidak menunjukkan pengaruh yang signifikan. Meskipun demikian, kedua variabel secara kolektif berkontribusi terhadap kepatuhan wajib pajak, menjelaskan sebesar 43% dari variansi yang ada. Studi ini menekankan pentingnya peningkatan kualitas layanan pajak digital dan menyerukan evaluasi ulang strategi sosialisasi peraturan guna meningkatkan efektivitasnya dalam mendorong kepatuhan pajak.jumlah penyuluh secara porposional dan peningkatan kapasitas petani. Abstract This study investigated the impact of online tax service implementation and the dissemination of online tax regulations on individual taxpayer compliance at the North Bekasi Primary Tax Office (KPP Pratama Bekasi Utara). Adopting a quantitative research design, data were gathered through questionnaires administered to 100 respondents. The analysis employed validity and reliability testing, classical assumption testing, and multiple linear regression analysis. The findings indicated that the implementation of online tax services has a positive and statistically significant effect on taxpayer compliance. In contrast, the dissemination of online tax regulations did not exhibit a significant influence. Nevertheless, both variables collectively contributed to taxpayer compliance, accounting for 43% of the variance. The study underscores the importance of enhancing the quality of digital tax services and calls for a reassessment of regulatory socialization strategies to improve their effectiveness in fostering tax compliance.
Co-Authors Ahmadi Aidi Imam Susanto Rahmad Setiawan, Dodi REDJEKI AGOESTYOWATI Solekah Supriyono Supriyono