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All Journal Jurnal Reviu Akuntansi dan Keuangan Journal of Applied Finance & Accounting Journal The Winners Binus Business Review Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Ilomata International Journal of Tax and Accounting Indonesian Journal of Multidisciplinary Science Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Gatot Soepriyanto, Gatot
Accounting Department, School Of Accounting, Bina Nusantara University, Jakarta, Indonesia, 11480
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Analisis sustainability peformance pada perusahaan di bursa efek indonesia sebelum dan selama Covid 19 Ahmad, Fia; Soepriyanto, Gatot
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (297.604 KB) | DOI: 10.32670/fairvalue.v4i11.1828

Abstract

This study aims to explore differences in performance between the period before Covid 19 and the period during Covid 19. This study uses financial reports and corporate sustainability reports in various industries listed on the IDX as research objects and uses the Wilcoxon test as a method that compares the period before Covid 19, namely 2018 - 2019 and the period during Covid 19 in 2020. The results showed that there was a significant decrease in economic performance of 16.37, a significant increase in performance. social and environmental are 10.39 and 72.47, respectively. This decline in economic performance occurred as a result of the implementation of social distancing, restrictions on travel and tourism, and the decline in people's purchasing power. On the other hand, these regulations lead to a decrease in electricity consumption in the Java Bali area and a decrease in air pollution, especially in Jakarta. Meanwhile, the increase in social performance occurred due to the widespread assistance from companies for the surrounding community, especially those dealing with Covid 19.
UU Harmonisasi Peraturan Perpajakan di Indonesia: Sikap dan Perilaku Konsultan dan Wajib Pajak Badan Asing Ko, Nuryati; Soepriyanto, Gatot
Fokus Bisnis Media Pengkajian Manajemen dan Akuntansi Vol. 22 No. 2 (2023): Fokus Bisnis
Publisher : LP3M Universitas Putra Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32639/fokbis.v22i2.394

Abstract

Tax ratio in Indonesia is categorized as low despite the increasing number of corporate taxpayers. This study explores the causes of the low tax ratio of foreign corporate taxpayers by examining the levels of awareness, compliance, attitudes, and behaviors of foreign corporate taxpayers, as well as the role of tax consultants. This research employs a qualitative method involving directors of foreign companies, tax officials, and tax consultants as respondents. The results of this study reveal that the compliance of foreign corporate taxpayers is low, while their awareness is categorized as high. The researchers find that many foreign corporate taxpayers consciously and knowingly engage in tax non-compliance. Foreign corporate taxpayers exhibit a mediocre attitude and behavior towards tax regulations in Indonesia. In this context, the role of tax consultants is highly needed to educate and assist foreign corporate taxpayers. Finally, based on the limitations encountered in this research, future studies could involve sources from the field of finance and taxation of foreign companies and expand the research area to include companies from various industries.
Tantangan Pajak Karbon Sebagai Alternatif Kebijakan Transisi Energi Bersih di Indonesia Studi Kasus Industri Otomotif Wibisono, Adrian Harry; Soepriyanto, Gatot
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 1 (2024): Artikel Riset Januari 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i1.1907

Abstract

Climate is the average weather where weather is the state of the atmosphere at a given point in time. Climate is defined as the average size and variability of relevant magnitudes of certain variables. Concrete activities in climate change mitigation are reducing and/or preventing greenhouse gas emissions released as a result of human activities. Various activities can be classified as climate change mitigation, including switching to public modes of transportation, using clean renewable energy, Carbon taxes are economically significant for reducing carbon emissions, Carbon Pricing can be used as a tool to determine the external cost of greenhouse gas (GHG) emissions. This study uses signaling theory which was first introduced by Spence in his research entitled job market signaling. The method used by researchers in qualitative descriptive writing with a literature review, the results of the study concluded that France, Sweden, Japan have succeeded in implementing taxes. Even though at the beginning of its implementation there were many objections from various parties and now it has succeeded in having a positive impact on the country's economy, while Indonesia will start implementing a carbon tax from April 2022 on the Coal-Fired Power Plant sector, the carbon tax rate applied is the same as the carbon price. on the carbon market but not less than IDR 30 per kilogram of CO? equivalent.
An Analysis of Corporate Taxpayers’ Perception of Covid-19 Tax Incentives Jauhari, Zaidan; Soepriyanto, Gatot
Indonesian Journal of Multidisciplinary Science Vol. 2 No. 8 (2023): Indonesian Journal of Multidisciplinary Science
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/ijoms.v2i8.506

Abstract

Covid-19 has decreased the level of consumption or people's purchasing power and various domestic industrial sectors have been affected. The difficulties that occurred in these various sectors then encouraged the government to carry out economic recovery by implementing various policies, both fiscal, monetary and financial policies. One of the fiscal policies pursued is through statutory regulatory instruments through the Minister of Finance Regulation. The research was conducted at the East and North Kalimantan Regional Offices of the Directorate General of Taxes, specifically in KPP Pratama Samarinda Ilir, KPP Pratama Samarinda Ulu, and KPP Pratama Tenggarong. Researchers took three general answers from the answers of all respondents. The respondents' answers illustrate that the socialization related to tax incentives is not well known by taxpayers. Many taxpayers tend to think that this socialization is not important, so they do not follow it. There are those who also think that it does not really help them in administration. Information related to tax incentives is not fully known by taxpayers and the lack of tax information obtained. The quality of service received by taxpayers is classified as satisfactory and good and simple. Taxpayer behavior is still not supportive as can be seen from the low level of awareness. Taxation socialization has been carried out by the DGT, but the level of participation of taxpayers in this socialization is still low. Tax incentives for the Covid-19 pandemic have been underutilized, due to the opinion of taxpayers that the amount of incentives received is too small.
Determinants of Forensic Accounting Usage Intention Among Internal Auditors in Indonesian Mining Firms Fitriani, Sylvia; Soepriyanto, Gatot
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2195

Abstract

Financial fraud and structural corruption in the Indonesian coal mining sector remain pervasive issues that necessitate the implementation of advanced investigative techniques such as forensic accounting. Drawing on the Theory of Planned Behavior (TPB) and Stakeholder Theory, this study examines how four constructs, forensic accounting perception (as a proxy for attitude), stakeholder pressure (representing subjective norms), internal control effectiveness (reflecting perceived behavioral control), and fraud risk awareness (as a cognitive stimulus), shape internal auditors’ intention to adopt forensic accounting practices within this high-risk extractive context. A quantitative explanatory research design was implemented by surveying 41 internal auditors from companies holding Izin Usaha Pertambangan (IUP) with a minimum of three years of professional experience, and data analysis was executed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4 software. Empirical results demonstrate that forensic perception (β = 0.205, p < 0.05), internal control effectiveness (β = 0.300, p < 0.05), and fraud risk awareness (β = 0.340, p < 0.05) significantly and positively influence adoption intention, with the model explaining 86.1% of the variance (R² = 0.861). Stakeholder pressure yields a significant negative effect (β = −0.618, p < 0.05), which may suggest that auditors perceive coercive external demands as a threat to professional autonomy rather than a value-adding requirement, consistent with institutional reactance mechanisms. These findings indicate that internal drivers such as robust governance structures and proactive risk awareness may serve as the primary catalysts for fostering forensic accounting adoption intention. Regulators may consider complementing mandates with supportive capacity-building frameworks to reduce potential resistance, noting that this study examines intention rather than observed adoption behavior. However, this study is subject to cross-sectional, self-reported, and intention-based limitations that warrant cautious interpretation and further longitudinal investigation.
Co-Authors Ahmad, Fia Annastasia Joceline Arfian Zudana Arfian Zudana Arlen Djunaidi Djunaidi, Arlen Dustinova Dustinova Dustinova, Dustinova Indra, Yanto Jauhari, Zaidan Ko, Nuryati Linggam, Priti Siwa Margaretta, Stepvanny Noviyanti Noviyanti Noviyanti Noviyanti, Noviyanti Nuraini Sari, Nuraini Nuryati Ko Olivia The Priti Siwa Linggam Restya Aristiant Restya Aristiant, Restya Sendy Sendy Sendy Sendy, Sendy Stepvanny Margaretta Sylvia Fitriani The, Olivia Wibisono, Adrian Harry Yanto Indra Zudana, Arfian