Article Per Year (5 Year)
p-Index From 2020 - 2025
1.152
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment Jurnal Akuntansi Aktual Jurnal ASET (Akuntansi Riset) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Manajemen Perbendaharaan Atestasi : Jurnal Ilmiah Akuntansi
Donny Maha Putra
Universitas Pembangunan Nasional Veteran Jakarta
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

Published : 6 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 6 Documents
Search

 1 
Measuring Impact of the Accrual Accounting Implementation on Fiscal Transparency Quality: A Mixed Methods Study in Indonesia Donny Maha Putra; Wiwit Apit Sulistyowati
Journal of Accounting and Investment Vol 22, No 3: September 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (645.893 KB) | DOI: 10.18196/jai.v22i3.11441

Abstract

Research aims: This study aims to measure the correlation between the Indonesian government accounting system's accrual basis and fiscal transparency quality. Furthermore, this study deepens the research results through focus group discussion (FGD) at Line Ministries.Design/Methodology/Approach: This study used a mixed methods, in which the quantitative approach employed a questionnaire instrument, while the qualitative approach utilized interviews and FGD. This study involved 149 respondents at the accounting unit based on the purposive sampling technique, using questionnaire instruments and interviews with 77 users. Also, this study utilized Structural Equation Modelling (SEM), and the data were then processed through LISREL 8.8 statistical software.Research findings: This study proved that accruals' implementation had a significant positive impact on the quality of government fiscal transparency. The FGD results revealed that accrual accounting practices still referred to the government accounting standards. Meanwhile, the quality of fiscal transparency had been reviewed in advance by the auditor team, and the auditor's recommendations were taken into consideration in determining strategic decisions by estimating the potential risks that would arise.Theoretical contribution/Originality: This study contributes to an extended approach by examining the effect of the accrual accounting application’s effectiveness on the quality of government fiscal transparency. In addition, this study strengthens previous studies by using qualitative approaches through FGD involving units related to institutions and ministries. Therefore, this study’s results provide empirical evidence, which is theoretically very limited.Practitioner/Policy implication: This study contributes as an academic reference to improvements in developing a policy model for the accrual implementation in the government accounting system, especially in Indonesia.Research limitation/Implication: Respondent data for interviews is still limited to the managerial level. Therefore, to obtain more in-depth results, the subsequent study can be conducted at the operational level.
Dampak penerapan basis akrual terhadap kualitas transparansi fiskal pemerintah Donny Maha Putra; Sudarto Sudarto
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 4 No 3 (2019): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara, dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (236.973 KB) | DOI: 10.33105/itrev.v4i3.140

Abstract

Tujuan makalah ini untuk mengukur seberapa efektif penerapan basis akrual pada sistem akuntansi pemerintah Indonesia dan dampaknya terhadap kualitas transparansi fiskal. Efektifitas diukur dalam konteks Polices, People, Processes dan Systems. Penelitian ini dilakukan di 85 Kementerian Lembaga (K/L) melibatkan 149 responden menggunakan instrumen kuesioner, dan wawancara mendalam dengan 77 ahli. Analisis data menggunakan pendekatan Statistik Deskriptif dan Statistik Inferensial dengan metode Structural Equation Modeling (SEM). Hasil penelitian mengungkapkan bahwa meskipun efektifitas penerapan basis akuntansi akrual masih berada di level cukup, namun berdampak signifikan terhadap kualitas transparansi fiskal pemerintah. Dampak tersebut terlihat nyata dalam hal pelaporan fiskal dan perkiraan fiskal dan anggaran pemerintah menjadi lebih baik. Namun dalam hal pengelolaan dan analisis resiko fiskal belum terlihat maksimal.
Tax avoidance motives in property and real estate firms Cintia Aulia Ramadanti; Donny Maha Putra
Jurnal Akuntansi Aktual VOLUME 9, NOMOR 2, JULI 2022
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um004v9i22022p119

Abstract

AbstractThe purpose of this study is to examine and determine the impact of CSR, capital intensity, and corporate risk on tax avoidance in property and real estate sector firms listed on the Indonesia Stock Exchange from 2016 to 2019. This quantitative study utilized secondary data from 101 sample companies collected purposively. To test the hypotheses, multiple linear regression was employed. The findings showed that CSR had no effect on tax avoidance. In contrast, capital intensity had a negative impact on tax avoidance, whereas corporate risk had a positive impact. Thus, it is implied that property and real estate companies do not use their fixed assets to take advantage of depreciation to avoid taxes that can harm the government; on the contrary, companies have fixed assets to run their operations.Keywords: Tax Avoidance; Capital Intensity; Corporate Risk; Corporate Social ResponsibilityAbstrakTujuan penelitian ini adalah untuk meneliti pengaruh CSR, intensitas modal, dan resiko perusahaan terhadap penghindaran pajak di perusahaan sector property dan real estate yang terdaftar di Bursa Efek Indonesia mulai tahun 2016 sampai dengan 2019. Penelitian kuantitatif ini menggunakan data sekunder dari 101 data perusahaan. Regresi linear berganda digunakan dalam penelitian ini untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa CSR tidak memiliki pengaruh terhadap penghindaran pajak. Namun, intensitas modal memiliki pengaruh negative terhadap penghidaran pajak, sedangkan resiko perusahaan memiliki pengaruh positif. Hal itu berarti perusahaan property dan real estate tidak menggunakan asset tetap perusahaan sehubungan dengan depresiasi untuk menghindari pajak yang dapat merugikan pemerintah. Sebaliknya, perusahaan menggunakan asset tetap untuk menjalankan kegiatan operasional perusahaan.Kata Kunci: Penghindaran Pajak; Intesitas Modal; Risiko Perusahaan; Corporate Social Responsibility
Dampak Covid-19 Terhadap Kinerja Keuangan dan Kinerja Layanan Badan Layanan Umum di Indonesia Donny Maha Putra
Jurnal Manajemen Perbendaharaan Vol 1 No 1 (2020): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (724.739 KB) | DOI: 10.33105/jmp.v1i1.344

Abstract

Pandemi COVID-19 berdampak turunnya kinerja layanan dan keuangan mayoritas satuan kerja Badan Layanan Umum (BLU) di Indonesia. Indikator kinerja keuangan diukur menggunakan rasio pendapatan operasional belanja operasional yang dikenal dengan istilah rasio POBO. Sedangkan indikator kinerja layanan diukur menggunakan Key Performance Indikator (KPI) BLU. Penelitian ini bertujuan untuk mengetahui dampak pandemi COVID-19 terhadap kinerja layanan dan keuangan BLU melalui analisis PLOT rasio POBO dan KPI. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif deskriptif dengan pendekatan analisis data sekunder diperdalam melalui wawancara. Sampel penelitian adalah data rasio POBO dan KPI dari 201 BLU atau 82.72 persen total BLU di Indonesia. Hasil penelitian menunjukan bahwa diprediksi 78 persen BLU Kesehatan, 46 persen BLU Pendidikan, dan 47 persen BLU Rumpun Lainnya mengalami penurunan signifikan pada kinerja keuangan dan kinerja layanan. Namun di beberapa BLU, justru mengalami peningkatan seperti pada BLU pengelola dana. Implikasi penelitian mengungkapkan bahwa mayoritas terjadi penurunan baik kinerja keuangan dan kinerja layanan sebagai akibat dampak COVID-19. Temuan penelitian ini memberikan masukan terhadap pengelolaan BLU di Indonesia dalam menyusun strategi kebijakan operasional dalam menghadapi pandemi ini.
The Tax Compliance Factors In Individual Taxpayer Perspective Donny Maha Putra
Jurnal ASET (Akuntansi Riset) Vol 15, No 1 (2023): JURNAL ASET (AKUNTANSI RISET) JANUARI-JUNI 2023
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v15i1.50985

Abstract

Main Purpose - This study examines the effect of understanding tax regulations (UTR), tax digitalization (TDigi), and taxpayer awareness (TAWs) on  taxpayer compliance (TC).Method - A questionnaire was used for testing with 399 samples of individual taxpayers in Indonesia selected using simple random sampling. The data were analyzed using Structural Equation Modeling with Lisrel 8.8 statistical tool.Main Findings - It was found that Tdigi is the most significant determinant of TC, followed by UTR. Meanwhile, TAWs has no significant effect on TC. It is implied that TDigi plays a significant role.Theory and Practical Implications - Interestingly, this study found that the effect of TAWs on TC was not significant. It is revealed that TAWs can be formed if the public understands that the taxes paid are used by the government for people's welfare and will return to them. Novelty - This studi explains the relationship between research variables and attribution theory that internal factors can affect TC in carrying out their tax obligations
Impact of Leverage, Capital Intensity, Inventory Intensity, Cash Effective Tax Rate on Tax Avoidance: Assessment for Energy Sector Corporate Donny Maha Putra; Andrea Putri Kirana
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.4

Abstract

This study looks at how the Cash Effective Tax Rate (CETR) explicitly evaluates the effects of leverage, capital, and inventory intensity on tax avoidance. The present study was undertaken on the energy sector businesses listed on the Indonesia Stock Exchange (IDX) during the period spanning from 2016 to 2019. A purposive sampling strategy was employed to choose 22 companies, comprising a dataset of 88 observations. The data were subjected to analysis and hypothesis testing using the STATA software. A panel data estimation model determination test was conducted, which indicated that the standard effect model was appropriate for this research. The testing steps encompass many statistical procedures: the classical assumption test, panel data regression analysis, coefficient of determination test, and partial test. The study revealed a notable favorable impact of leverage and inventory intensity on CETR. In contrast, the effect of capital intensity on CETR was shown to be statistically insignificant. The results of this study support the positive accounting theory, which says that managers choose assessment methods and measure financial statement elements based on self-interest and opportunistic behavior. Specifically, management may opt for strategies that minimize tax liabilities or align with the company's goals, such as efficient contracting behavior, which aims to mitigate the risk of tax avoidance. Implications for Tax authorities in Indonesia should consider financial indicators, notably leverage, and inventory intensity, as valuable indicators of potential tax avoidance, particularly within the energy industry.
Co-Authors Andrea Putri Kirana Cintia Aulia Ramadanti Raden Mohamad Herdian Bhakti Wiwit Apit Sulistyowati