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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Equity Accounting and Finance Studies Jurnal Akuntansi dan Keuangan Indonesia Equity
Abbas, Yulianti
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Economics, Econometrics & Finance

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PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERINGKAT OBLIGASI DI INDONESIA Christina, Vinna; Abbas, Yulianti; Tjen, Christine
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 2
Publisher : UI Scholars Hub

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

Abstract

This research is aimed to analyze the influence of book-tax differences on bond ratings in Indonesia for six years of observation period (2003-2008) using the ordinal logit regression method. Variables used to proxy book-tax differences are deferred tax expenses and tax-to-book ratios. As apposed to Crabtree and Maher (2009) who found book-tax differences have a negative and significant influence on bond ratings. This research shows that large positive deferred taxes have no significant influence whereas large negative book-tax differences have a positive and significant influence on bond ratings, which means the larger negative book-tax differences from the company will increase the bond rating of that company
Should the Cash Receipt System (CRS) be Implemented to Optimize Taxes in the Indonesian MSME Sector? Adesurya, Rakib; Abbas, Yulianti
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs43.10302024

Abstract

Research Aims: This study aims to analyze the viability of applying a Cash Receipt System (CRS) concept in supervising tax revenue from the MSMEs sector to add the consideration for implementing CRS in Indonesia using the OECD (2015) framework. Design/methodology/approach: This study uses a descriptive qualitative approach in the form of a case study conducted at the Directorate General of Taxes (DGT). The study was carried out by analyzing literature analysis, analyzing taxation data on the MSMEs sector, and analyzing interview results. The data collection method consists of secondary data through literature analysis and primary data through interviews with respondents from the DGT, Regional Revenue Agency, taxpayers in the MSMEs sector, consultants, and related associations. Research Findings: Research shows that CRS policy does not fulfill some OECD (2015) principles, especially Neutrality, Efficiency, and Equity. This research emphasizes the importance of tax education and financial literacy in the MSME sector for Indonesia's sustainability of tax revenues. Theoretical Contribution/Originality: Suggested by the OECD (2017), the study contributes to the body of knowledge regarding the application of the fiscal device to counteract tax evasion in Indonesia. Keywords: Fiscal Device, Cash Receipt, Tax Evasion, MSME
Evaluasi Pelaksanaan Tindakan Penagihan Pajak Terhadap Wajib Pajak Pailit di KPP XYZ Rachmadi, Tosan Yanuar; Abbas, Yulianti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2379

Abstract

Tax collection action is a tool to enforce tax payers to pay their tax debts,but tax collection action such as seizure of assets and auctions can not be executed by the Directorate General of Taxes in a bankrupt case because it is prohibited by Bankruptcy Law. To ensure successful tax debt collection from bankruptcy tax payers, states provide preemptive rights in tax collection actions. However, the issuance of the Constitutional Court’s Decision No. 67/PUU-XI/2013, which places the Directorate General of Taxes in third place in the settlement of bankruptcy assets after labor rights and separatist creditor bills, will increase the possibility of uncollectible tax debts. Because in a bankrupt case, preemptive rights can not be applied, tax debts must contend with other bills to be paid by the curator. This study aims to evaluate tax collection actions based on successful tax debt management in order to minimize uncollectible tax debts. This study uses the case study method, which is conducted at XYZ Tax Office. Data collection through document analysis, literature review, and interviews. The results of this study show that the Directorate General of Taxes has implemented Constitutional Court Decision Number 67/PUU-XI/2013, and XYZ Tax Office has proposed to write off some of the bankruptcy tax payer debts that have expired in accordance with regulations.
Evaluasi Penerapan TER PPh 21 Pada Pemungut Pajak Berdasarkan The Four Maxim Melfianti, Alvidhea; Abbas, Yulianti
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2777

Abstract

The complexity of Income Tax Article 21 calculations has led the Indonesian government, through the Directorate General of Taxes (DGT), to introduce a new calculation scheme known as the Average Effective Tax Rate (TER). This policy was designed to provide simplicity, convenience, and fairness. However, its implementation in practice has not been free from criticism. This study aims to evaluate the implementation of TER in the withholding of Income Tax Article 21 using Adam Smith’s Four Maxims: equity, certainty, convenience, and efficiency. A qualitative method was employed, with data collected through in-depth interviews with tax authorities, tax withholders, and tax consultant. The findings indicate that in terms of the justice principle, the ability-to-pay and horizontal equity principles are relatively fulfilled. However, the benefit principle is not universally perceived by all taxpayers, and vertical equity remains suboptimal—particularly for recipients of non-regular income. The principle of certainty has been fulfilled normatively, but challenges remain in the form of interpretational differences over certain provisions. The convenience principle is not yet fully achieved due to the instability of the DGT system and ongoing technical difficulties. Lastly, the efficiency principle has been optimally met, though the initial implementation incurred high financial cost.
Bagaimana Alokasi Anggaran Berhubungan dengan Kualitas Infrastruktur Jalan di Indonesia? Damayanti, Made Tara; Abbas, Yulianti
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10184

Abstract

Financial reports in the context of government are a means of accountability for regional financial management during a certain period. This study aimed to examine whether components of local government financial statements can be effectively used to evaluate performance in managing spending and revenue collection. To achieve the aim, the association of road quality with infrastructure spending and motor vehicle tax revenue was investigated, using fiscal independence as a moderating factor. The investigation was conducted using data from 341 regencies across Indonesia from 2017 to 2022. The result showed that infrastructure spending was negatively associated with improvements in road quality. Meanwhile, motor vehicle tax revenue was not associated with the improvements in road quality. The relationship between spending and road quality was particularly pronounced in Eastern Indonesia compared to Western regions, and regions with lower fiscal independence. Keywords: Decentralization; Infrastructure Spending; Motor Vehicle Tax; Road Quality; Indonesia.
Evaluasi Pengawasan Wajib Pajak Online Marketplace di KPP Pratama Jakarta Pasar Rebo Sirait, Sandro Torang H.; Abbas, Yulianti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2042

Abstract

Recently, people's economic activities have shifted from conventional forms to online forms or what is better known as e-commerce. This is the impact of the rapid development of information and communication technology, especially the internet. People are increasingly interested in shopping online rather than conventionally because shopping online has various advantages, such as: being practical and saving time because you don't need to come directly to the shop to get the goods/services you want, relatively cheaper prices because of the many discounts or promos offered provided, and the quality of the goods is relatively as good as those sold in regular (offline) shops. One form of e-commerce is in the form of online market places, such as: Tokopedia, Shopee, Lazada, and Bukalapak. However, the increase in trader turnover from this online market place was not followed by an increase in tax payments at KPP Pratama Jakarta Pasar Rebo (research location). The Indonesian tax system which implements self-assessment makes tax supervision and audit a tool to increase taxpayer compliance in fulfilling their tax rights and obligations. In this research, the author evaluated tax supervision at KPP Pratama Jakarta Pasar Rebo. Based on theory, there are 5 (five) factors that influence tax supervision, namely: Management Support, Regulations, Account Representatives as tax officers who carry out supervision, Taxpayers, and Information Systems. From the research results, it was found that these factors at KPP Pratama Jakarta Pasar Rebo have been in influencing tax supervision. In this regard, it is necessary to improve the quality of these factors to increase the tax supervision, so that it is hoped that by increasing the tax supervision, taxpayer’s compliance and tax revenues will also increase.
Evaluasi Implementasi Pengawasan Berbasis Kewilayahan: Studi Kasus KPP Pratama X Satyanugraha, Muhammad Ridho; Abbas, Yulianti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2074

Abstract

Regional-based supervision is a new policy implemented by the Directorate General of Taxes in 2020 and revised in 2022. This study aims to evaluate factors related to the implementation of regional-based supervision, which are top management support, regulations, regional account representatives, taxpayers, and information systems. The factors are further divided into thirteen indicators. Previous studies on regional-based supervision and/or tax supervision in general mostly focused on the influence of tax supervision activities on taxpayer compliance or tax revenues. This study differs from previous study because it seeks an in-depth understanding of the implementation of supporting factors in regional-based supervision via an in-depth case study. The interviews involved the office head, the supervision section head, regional account representative, tax consultant, and taxpayers. The results of the study indicate a weakness in the implementation of regional-based supervision related to regulation, both in terms of the availability of regulation that regulate interactions among the parties involved and the clarity in the field of taxation. Additionally, the available budget and the number of account representative personnel still need to be improved.
Penghindaran Pajak dan Nilai Perusahaan: Modal Intelektual Sebagai Pemoderasi Khaled, Januar; Abbas, Yulianti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2309

Abstract

Each company will evaluate the performance that has been carried out using company value as an indicator. Company value is the real value that comes from the investor's perspective which relates the company to the share price. The aim of this research is to analyze the relationship between tax avoidance and company value, and the moderating influence of intellectual capital on the relationship between tax avoidance and company value. The data used in this research are all companies listed on the IDX in 2018-2022. The research sample after purposive sampling was carried out was 175 companies. This research uses unbalanced panel data, so the total data sample is 627. The research results show that tax avoidance is negatively related to company value and intellectual capital cannot moderate the relationship between tax avoidance and company value. The conclusion of this research is to prove that tax avoidance has a negative effect on company value, so that if a company engages in tax avoidance behavior it will reduce the value of the company related to agency problems, and this research explains that when intellectual capital is used as a moderator it shows results that are not related to company value. , this explains that the company's intellectual capital has no effect when there is a agency problem.
Bagaimana Alokasi Anggaran Berhubungan dengan Kualitas Infrastruktur Jalan di Indonesia? Damayanti, Made Tara; Abbas, Yulianti
EQUITY Vol 28 No 1 (2025): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v28i1.10184

Abstract

Financial reports in the context of government are a means of accountability for regional financial management during a certain period. This study aimed to examine whether components of local government financial statements can be effectively used to evaluate performance in managing spending and revenue collection. To achieve the aim, the association of road quality with infrastructure spending and motor vehicle tax revenue was investigated, using fiscal independence as a moderating factor. The investigation was conducted using data from 341 regencies across Indonesia from 2017 to 2022. The result showed that infrastructure spending was negatively associated with improvements in road quality. Meanwhile, motor vehicle tax revenue was not associated with the improvements in road quality. The relationship between spending and road quality was particularly pronounced in Eastern Indonesia compared to Western regions, and regions with lower fiscal independence. Keywords: Decentralization; Infrastructure Spending; Motor Vehicle Tax; Road Quality; Indonesia.
Co-Authors Adesurya, Rakib Christina, Vinna Christine Tjen Damayanti, Made Tara Khaled, Januar Melfianti, Alvidhea Rachmadi, Tosan Yanuar Satyanugraha, Muhammad Ridho Sirait, Sandro Torang H.