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All Journal Riset Akuntansi (RISTANSI) Journal of Comprehensive Science Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Josephine Kurniawati Tjahjono
Universitas Pelita Harapan
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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ETIKA PENGGELAPAN PAJAK: SURVEI ANTAR GENERASI PADA WAJIB PAJAK NON KARYAWAN DI INDONESIA Josephine Kurniawati Tjahjono; Renna Magdalena
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 3 No. 2 (2023): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v3i2.1453

Abstract

This study aimed to determine the ethics of tax evasion among non-employee individual taxpayers in Indonesia and classify the survey results into four generations: Baby Boomers, X, Millennials, and Z. For our investigation on the ethics of tax evasion, we employed the McGee questionnaire as a measuring instrument. This measuring instrument has been utilized in studies of a comparable nature in Spanish, Portuguese, Russian, and Turkish, among other languages and countries. This is the first investigation conducted in Indonesia. Individual non-employee taxpayers in Indonesia will not commit tax evasion if they believe the government has allocated public funds appropriately and if the current political and tax systems are perceived as ineffective or corrupt. The results indicate that Indonesian taxpayers tend not to engage in tax evasion for personal gain. In order to improve tax ethics and reduce tax evasion, it is necessary to increase the taxpayer's trust in the government, specifically by allocating tax funds efficiently and fostering public transparency.
LITERATURE REVIEW: THE IMPLEMENTATION OF GREEN TAX IN INDONESIA FROM THE PERSPECTIVE OF ACCOUNTING AND SUSTAINABLE FISCAL POLICY Astri Andaresta Darmanto; Vania Adeline Endrawati; Josephine Kurniawati Tjahjono
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2871

Abstract

This study explores how environmental taxation (green tax) is implemented and reported in Indonesia, particularly in relation to sustainable fiscal policy and tax-related accounting practices. Adopting a qualitative descriptive literature review, the research synthesizes insights from national and international publications on green taxation, green accounting, and environmentally oriented fiscal frameworks. The review highlights that green taxes play a dual role: they act as economic tools for internalizing negative externalities and function as fiscal mechanisms to support long-term environmental financing. Although Indonesia has taken initial steps through the introduction of carbon taxation, several challenges remain, including regulatory gaps, institutional readiness, and the absence of explicit accounting standards governing environmental tax treatment. From an accounting perspective, integrating green taxes into both financial and sustainability reporting frameworks is crucial to enhancing transparency, accountability, and fiscal effectiveness. Overall, the study underscores the need for stronger alignment among fiscal policy, green accounting practices, and corporate governance to advance environmentally sustainable economic development.
ACCOUNTING INFORMATION TECHNOLOGY IN TAX ADMINISTRATION: CORETAX SYSTEM TRAINING FOR CHURCH CONGREGATION MEMBERS IN SURABAYA Renna Magdalena; Josephine Kurniawati Tjahjono; Go George Herbert; Imelda Alodia Arditya; Florencia Chyntike Setiawan
Proceeding National Conference Business, Management, and Accounting (NCBMA) 9th National Conference Business, Management, and Accounting
Publisher : Faculty of Economics and Business Universitas Pelita Harapan

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Abstract

The implementation of the Coretax System beginning in 2025 marks a fundamental shift in Indonesia's tax administration infrastructure, introducing a fully integrated accounting information technology platform that affects all taxpayer categories. Despite its potential to improve efficiency and transparency, many taxpayers within community settings lack the technical readiness to operate the system correctly. This paper reports on a Community Service (Pengabdian Kepada Masyarakat/PKM) activity conducted by the Tax Center, Accounting Study Program, Universitas Pelita Harapan Surabaya Campus, held on March 6, 2026 at GSJA Ebenhaezer Church, Surabaya. The workshop was specifically designed for members of the church congregation, comprising professionals, employees, and small business owners who share the common need to fulfill their annual tax obligations through the new Coretax platform. Through a hands-on training format covering Coretax account activation and the practical filing of the 2025 Annual Tax Return (SPT Tahunan), the workshop successfully met its target attendance of at least 25 participants, with over 85% completing the full session. Findings indicate that structured, community-embedded accounting information technology training significantly improves participants' confidence and competence in using the Coretax System. This initiative demonstrates that university Tax Centers can serve as effective bridges between government-led digital tax reform and the practical readiness of community-based taxpayer groups.
Studi Literatur: Pengaruh Audit Fee Stickiness dan Kualitas Audit Terhadap Penghindaran Pajak Josephine Kurniawati Tjahjono; Go George Herbert; Angela Evangeline
Journal of Comprehensive Science Vol. 5 No. 2 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i2.4067

Abstract

Penghindaran Pajak dari dulu dalam sejarah Negara sudah menjadi topik bahasan yang mendalam dengan semua hiruk pikuknya, mulai dari jabaran dan konfirmasi dari Theory of Planned Behaviour (TPB) yakni Wajib Pajak pada dasarnya memiliki niat rendah untuk patuh dan cenderung menghindari Pajak, sampai dengan perusahaan yang melakukan penggelapan pajak, bahkan beberapa pejabat pajak yang melakukan kolusi dan korupsi. Penelitian ini adalah studi literarur yang membandingkan sepuluh jurnal terdahulu untuk mengetahui pengaruh audit fees stickiness dan kualitas audit terhadap praktik penghindaran pajak dengan periode yang cukup panjang dan dari bernagai sektor industri. Metode penelitian ini adalah literatur riset dengan menelaah sepuluh jurnal tersebut mulai dari indikator masing-masing variabel pada masing-masing penelitian dan hasil dari masing-masing penelitian yang dijadikan acuan. Hasil dan Kesimpulan adalah dari jurnal-jurnal tersebut dapat disimpulkan audit fee stickiness dan kualitas audit pada umunya berpengaruh signifikan dan jika digabungakn dengan beberapa variabsel rasio keuangan perusahaan memiliki koefisien determinasi lebih dari 47%, sehingga kedua variabel ini dapat digunakan baik fiskus dalam fungsi pengawasan bisa melihat variabel ini dan juga bagi Wajib Pajak untuk dapat mengatur praktik tax avoidance dengan audit fee stickiness dan audit quality.
Perbandingan CORETAX Indonesia dengan MyTax Malaysia Sidharta Tandiono; Ni Putu Eka Pratiwi; Yanty Yanty; Josephine Kurniawati Tjahjono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.8968

Abstract

Perkembangan globalisasi dan ekonomi digital menuntut sistem perpajakan yang lebih efisien dan adaptif. Indonesia dan Malaysia telah mengembangkan platform digital perpajakan CORETAX dan MyTax untuk meningkatkan kepatuhan pajak, transparansi, dan kemudahan administrasi. Penelitian ini menggunakan metode kualitatif berbasis studi kepustakaan untuk menganalisis perbandingan antara kedua sistem, mencakup fitur, dampak, serta tantangan implementasinya. Hasil penelitian menunjukkan bahwa CORETAX menawarkan integrasi layanan pajak secara menyeluruh, termasuk registrasi wajib pajak, pelaporan SPT, dan pembayaran online, namun masih menghadapi kendala teknis dan non-teknis seperti keamanan data dan sosialisasi. Di sisi lain, MyTax Malaysia telah berhasil meningkatkan kepatuhan pajak secara signifikan melalui sistem e-Filing dan e-Payment yang terintegrasi, didukung oleh edukasi wajib pajak dan reformasi kebijakan. Studi ini menyimpulkan bahwa kedua sistem memiliki keunggulan masing-masing, dengan MyTax lebih matang dalam implementasi, sementara CORETAX memiliki potensi besar jika tantangannya dapat diatasi. Temuan ini memberikan rekomendasi bagi penguatan sistem perpajakan digital di kedua negara, khususnya dalam hal peningkatan infrastruktur, literasi pajak, dan kolaborasi antar-pemangku kepentingan.
Co-Authors Angela Evangeline Astri Andaresta Darmanto Florencia Chyntike Setiawan Go George Herbert Imelda Alodia Arditya Ni Putu Eka Pratiwi Renna Magdalena Sidharta Tandiono Vania Adeline Endrawati Yanty Yanty