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All Journal Journal of Accounting Issues Journal of Public Administration and Policy Digital Economy and Digital Transformation Review Criminal Law and Policy Review
Yudha Pramana
Udayana University
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

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The Construction Industry and Financial Statement Fraud: A Literature Review of Fraud Triangle Theory Anis Wahyu Hermawan; Yudha Pramana
Journal of Accounting Issues Vol. 1 No. 2 (2022): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.19 KB) | DOI: 10.56282/sar.v1i2.225

Abstract

Kecurangan yang terjadi pada industry konstruksi telah menciptakan efek domino terhadap perusahaa dan kesinambungannya serta terhadap negara. Berdasarkan kajian ringkas terhadap teori fraud triangle, disimpulkan bahwa masih terjadinya motive atau pressure, rationalization, and opportunity yang belum dapat ditangani secara komprehensif merupakan penyebab masih maraknya kecurangan dalam pelaporan keuangannya. Adapun inti dari kecurangan yang terjadi dalam industry konstruksi adalah penghasilan yang dilakukan melalui illegal act, sebagaimana modusnya dilakukan dalam bentuk kecurangan tagihan untuk unit kerja fiktif, vendor fiktif, perusahaan “pinjam bendera”, mengganti atau menurunkan kualitas bahan material, pengalihan biaya lump-sump ke biaya material, pemakaian pribadi atas peralatan/perlengkapan proyek, kolusi tender, dan pencucian uang. Strategi utama dalam menangani kecurangan tersebut adalah pemilihan eksekutif puncak yang berintegritas dan akuntabel, serta kesadaran dan partisipasi dari semua pegawai di semua lini perusahaan.
Objective and Equitable Compensation Policy: A Literature Review Perspective Anis Wahyu Hermawan; Yudha Pramana
Journal of Public Administration and Policy Issues Vol. 1 No. 1 (2022): Journal of Public Administration and Policy Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (182.873 KB) | DOI: 10.56282/jpapi.v1i1.209

Abstract

Pro dan kontra terkait kompensasi karyawan sebagai salah satu sarana suatu organisasi dalam mencapai tujuannya masih terjadi sebagaimana beberapa hasil studi menunjukkannya. Berdasarkan studi literature berdasarkan data sekunder, disimpulkan bahwa kompensasi dapat memadai dan berkeadilan pada suatu perusahaan bila Bagian Sumber Daya Mansia melakukan rangkaian-rangkaian penting yang sekurang-kurangnya adalah survey kompensasi, evaluasi bilai atas kompenasasi yang diberikan, pengelompokan kompensasi pada pekerjaan yang sama, penetapan kompensasi menggunakan dasar gaji pokok, dan kompensasi yang tidak boleh bertentangan dengan peraturan perundang-undangan yang berlaku
TACKLING THE NON-COMPLIANCE OF TAXPAYERS ON DIGITAL ECONOMY IN INDONESIA: A RATIONAL CHOICE LITERATURE: A Rational Choice Literature Leo B. Barus; Yudha Pramana
Digital Economy and Digital Transformation Review Vol. 1 No. 2 (2022): Digital Economy and Digital Transformation Review
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (187.152 KB) | DOI: 10.56282/deditr.v1i2.320

Abstract

The increasingly widespread internet penetration shows that digital taxes can be one of the levers of state tax revenue. However, there are still potential challenges of tax non-compliance that must be considered by the Directorate General of Taxes (DGT) to handle them, which one is by using rational choice theory. It was concluded that in dealing with tax avoidance and tax evasion in the digital economy sector in Indonesia, the DGT needs to consider rational choice theory (by exploring contexts consisting of certainty, uncertainty, strategy, and group choice) in establishing and enforcing the law.
Authorithy of Preliminary Evidence Audit in Indonesia: Administrative Policy or Criminal Policy? Anis Wahyu Hermawan; Yudha Pramana; Leo B. Barus
Criminal Law and Policy Review Vol. 1 No. 1 (2022): Criminal Law Policy Review
Publisher : Scientia Integritas Utama

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Abstract

There are still pros and cons regarding the position of preliminary evidence audit in the field of taxation in Indonesia, whether the authority is part of criminal policy or administrative policy. It is concluded that KUP Law, PP No. 50/2022, and PMK-177/PMK.03/2022 have never granted authority as part of criminal laws and policies even though the implementation was carried out by Civil Servant Investigators (PPNS) within the Directorate General of Taxes (DGT). This is based on a systematic interpretation of the definition of preliminary evidence examination as referred to in Article 1 point 27 and number 26 of the KUP Law and Article 43A of the KUP Law with Article 59 paragraph (7) of the Government Regulation Number 50 of 2022.
Co-Authors Anis Wahyu Hermawan Leo B. Barus Leo B. Barus