Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Riset Akuntansi (RISTANSI) Proceeding National Conference Business, Management, and Accounting (NCBMA) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Josephine Kurniawati Tjahjono
Universitas Pelita Harapan
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
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

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

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.
Co-Authors Astri Andaresta Darmanto Florencia Chyntike Setiawan Go George Herbert Imelda Alodia Arditya Renna Magdalena Vania Adeline Endrawati