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All Journal Jurnal Ilmiah Pangabdhi INFO ARTHA Jurnal Pajak dan Keuangan Negara (PKN) Abdimasku : Jurnal Pengabdian Masyarakat Educoretax Journal of Law, Administration, and Social Science Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Journal of Governance, Taxation, and Auditing Accounting Analysis Journal
Irwan Aribowo, Irwan
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Strategic management of the Directorate General of Taxes to strengthen the state's financial stability Aribowo, Irwan; Kumar, Jai; Kamilah, Niswatun Nurul
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1385

Abstract

The country's financial stability is a fundamental aspect that underlies the sustainability and economic development of a country. One of the most influential factors in maintaining this stability is state revenue, especially from the tax sector. In this context, the Directorate General of Taxes (DGT) plays a very strategic role in managing an efficient and effective tax system. The DGT is responsible for formulating and implementing policies that can optimize tax revenues to support the country's financial stability. This study aims to evaluate how strategic management is implemented by the DGT in order to achieve these goals. The main focus of this research is to identify the challenges and opportunities faced by the DGT in strengthening the country's financial stability through tax system reform. To achieve this goal, this study uses the strategic management theory of R. David, which includes three main aspects: strategy formulation, strategy implementation, and strategy evaluation. By analyzing each of these stages, this study seeks to provide insight into how the DGT can be more effective in carrying out its role and overcome existing obstacles in achieving the country's financial stability goals.
Optimalisasi Kepatuhan Pajak Dan Peningkatan Pengetahuan Masyarakat Melalui Pendampingan Penyampaian SPT Orang Pribadi Aribowo, Irwan; Fahmi, Anisa; Nugroho, Rahadi
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 2 (2025): MEI 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i2.2962

Abstract

Pendapatan negara sebagian besar berasal dari pajak, yang berperan penting dalam stabilitas ekonomi dan pembangunan nasional. Meskipun rasio kepatuhan formal dalam penyampaian Surat Pemberitahuan (SPT) Tahunan terus meningkat, masih banyak Wajib Pajak yang mengalami kendala dalam pengisian dan pelaporannya, terutama melalui e-Filing. Salah satu penyebab utama adalah keterbatasan pengetahuan perpajakan serta minimnya pendampingan dalam proses pelaporan pajak. Untuk mengatasi permasalahan ini, PKN STAN bekerja sama dengan KPP Pratama Pondok Aren mengadakan program pengabdian masyarakat bertajuk “Optimalisasi Kepatuhan Pajak dan Peningkatan Pengetahuan Masyarakat Melalui Pendampingan Penyampaian SPT Tahunan Orang Pribadi Tahun 2024.” Kegiatan ini dilaksanakan dari Februari hingga Juni 2024 dengan metode sosialisasi dan pendampingan langsung kepada Wajib Pajak Orang Pribadi. Hasil kegiatan menunjukkan bahwa program ini berkontribusi dalam meningkatkan pemahaman dan kepatuhan Wajib Pajak dalam memenuhi kewajiban perpajakannya. Keberhasilan ini menegaskan bahwa kolaborasi antara akademisi dan instansi perpajakan efektif dalam meningkatkan literasi pajak masyarakat. Oleh karena itu, program serupa direkomendasikan untuk diterapkan secara berkelanjutan guna mendukung optimalisasi penerimaan negara melalui pajak.
Audit Plan as an Instrument to Improve the Effectiveness of Tax Audits KUSUMA, I Gede Komang Chahya Bayu Anta; ARIBOWO, Irwan; SUPRIYADI , Supriyadi; KUMAR, Jai; KAMILAH, Niswatun Nurul
Journal of Governance, Taxation and Auditing Vol. 4 No. 1 (2025): Journal of Governance, Taxation and Auditing (July - September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

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

Abstract

Tax audits are an integral part of implementing the self-assessment system. The tax audit phase begins with preparatory activities, such as developing an audit plan. The audit plan encompasses several activities that must be carried out as a guideline for conducting tax audits. This study aims to determine the role of audit plans in improving the effectiveness of tax audits, particularly during the planning stage. This research used a descriptive qualitative approach, involving in-depth interviews with tax auditors and data analysis using the NVivo application. The results indicate that problem identification has been developed for each audit assignment based on available data and information. A risk-based audit plan strategy is implemented to direct the audit focus and ensure the application of methods, techniques, and procedures to obtain competent and sufficient evidence. The use of technology, such as the Derik application, facilitates audit plan development and more structured risk identification. Currently, detailed and focused audit plans help improve audit effectiveness by providing a deterrent effect and successfully obtaining competent and sufficient audit evidence that can be accounted for in the event of a tax dispute. However, the audit team's utilization of audit plans is still suboptimal, impacting audit effectiveness. This study recommends strengthening the implementation of risk-based audit plans and optimizing technology in tax audits.
Understanding MSME Tax Compliance: The Role of Mental Accounting, Tax Awareness, Sanctions, and Socialization in Bekasi Hazmi, Raldin Alif Al; Aribowo, Irwan
Accounting Analysis Journal Vol. 14 No. 2 (2025)
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/aaj.v14i2.23848

Abstract

Purpose: The study aims to analyze the influence of mental accounting, tax awareness, tax sanctions, and tax socialization on individual tax compliance among Micro, Small, and Medium Enterprises (MSMEs) in Bekasi Regency. The research specifically focuses on MSMEs operating within Bekasi Regency as the object of study. Method: A quantitative research approach was applied using primary data collected through questionnaire surveys distributed to MSME actors. A total of 147 valid responses were analyzed using the Structural Equation Model - Partial Least Squares (SEM-PLS) method. Findings: The analysis revealed that mental accounting, tax sanctions, and tax socialization significantly influence tax compliance. Conversely, tax awareness does not show a significant effect on tax compliance among MSME taxpayers in Bekasi Regency. Novelty: The research underscores the importance of psychological dimensions and tax-related education, alongside regulatory frameworks, in influencing tax compliance behavior. The exploration of mental accounting as a variable remains limited within the Indonesian context, particularly concerning MSMEs. Therefore, this study aims to enrich the existing body of tax literature by addressing this gap, specifically in relation to MSME compliance in Indonesia. The outcomes of this study provide both theoretical contributions and practical recommendations for policymakers especially the Directorate General of Taxes in formulating more targeted and effective strategies to improve tax compliance among MSMEs nationwide.
Integration Of Population Identification Number (NIK) As Taxpayer Identification Number (NPWP) For Optimizing Tax Compliance: Case Study At Pondok Aren Pratama Tax Service Office Aribowo, Irwan; Kusuma, I Gede Komang Chahya Bayu Anta; Suryono, Agus; Muluk, M.R. Khairul; Wijaya, Andy Fefta
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.747

Abstract

This research focuses on analyzing the effect of integrating the Population Identification Number (NIK) as a Taxpayer Identification Number (NPWP) on optimizing tax compliance for Individual Taxpayers (WPOP) at the Pondok Aren Pratama Tax Service Office (KPP Pratama Pondok Aren). The main motivation of this research is to evaluate the extent to which the integration of NIK as a NPWP can increase tax compliance and tax administration efficiency. Using a descriptive qualitative approach, this research collected primary data through interviews with Taxpayers registered at Pondok Aren Pratama Tax Service Office. The research results show that the majority of Taxpayers do not understand the process and importance of integrating NIK as NPWP. However, effective outreach and increased awareness can encourage better tax compliance. This research provides an important contribution to understanding regarding the implementation of tax policies and strategies to increase tax compliance in Indonesia.
Pengaruh pengalaman prestasi non-akademik terhadap Indeks Prestasi Kumulatif (IPK) mahasiswa PKN STAN Aribowo, Irwan; Riandoko, Riko
Journal of Law, Administration, and Social Science Vol 5 No 3 (2025)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v5i3.1738

Abstract

Politeknik Keuangan Negara STAN (PKN STAN) menyelenggarakan pendidikan di bidang keuangan negara untuk mendidik calon pegawai negeri sipil dengan keahlian khusus, seperti akuntansi, perpajakan, perbendaharaan negara, kepabeanan dan cukai, serta pengelolaan aset dan piutang. Sebagai institusi pendidikan, PKN STAN memiliki tanggung jawab untuk memfasilitasi kegiatan akademik maupun non-akademik agar proses pendidikan berlangsung secara optimal. Berangkat dari beragam kesimpulan dalam penelitian sebelumnya mengenai pengaruh prestasi non-akademik terhadap IPK, penelitian ini bertujuan untuk mengkaji lebih dalam hubungan antara pengalaman prestasi non-akademik dengan Indeks Prestasi (IP) mahasiswa. Penelitian ini menggunakan pendekatan mixed-methods concurrent embedded, dengan metode kuantitatif sebagai metode utama dan kualitatif sebagai pelengkap. Hasilnya menunjukkan bahwa mahasiswa PKN STAN memiliki berbagai pengalaman prestasi non-akademik yang dapat dikelompokkan ke dalam sebelas kategori, yaitu pengurus OSIS, musik, kerohanian, paskibra, PMR, seni, ICT, jurnalis, KIR, bahasa, dan lainnya. Uji hipotesis menunjukkan tidak terdapat perbedaan signifikan IP antara mahasiswa yang memiliki prestasi non-akademik dengan yang tidak memilikinya. Namun, hasil kualitatif mengindikasikan bahwa beberapa aspek dalam pengalaman non-akademik dapat menjadi pendorong mahasiswa untuk mencapai performa akademik terbaiknya.
ANALISIS VALUASI EKONOMI POTENSI PBB P2 YANG HILANG ATAS PENGENAAN TEGAKAN KEBUN KELAPA SAWIT MASYARAKAT Sugaragiri, Seno Sakti; Aribowo, Irwan
JURNAL INFO ARTHA Vol 7 No 1 (2023): Edisi Juli 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i1.1733

Abstract

Law number 12 of 1994 which forms the basis of PBB P5L stipulations and law number 1 of 2022 which forms the basis of PBB P5L stipulations have the same basis for imposition of land and buildings, but furthermore the land NJOP PBB P5L also takes into account plants as The stand is in the form of BIT, so that in an example case with the same tax object conditions it will produce different tax assessments. PBB P2 revenue has an effect on PAD, so taking into account the plants in the NJOP of PBB P2 land will provide significant revenue potential. This study aims to determine the impact of oil palm plantations if it is also taken into account in the NJOP of PBB P2. This research was conducted by requesting data from the Regional Government of Tebo Regency, then recalculating the PBB with the Tebo Regency Regional Regulation number 8 of 2020 which is adjusted to the BIT regulated in 186/PMK.03/2019. So that significant results were obtained for Rimbo Ulu District, the difference between the determination of lands NJOP PBB P2 taking into account plants and not was Rp. 10,073,520.00 and for Tebo Regency was Rp. 499,330,560.00.
Co-Authors Agus Suryono Andy Fefta Wijaya Anisa Fahmi, Anisa Ardiana, Gede Angga Deny Irawan Dewi Haptari, Vissia Hazmi, Raldin Alif Al Innekeputri, Nindia Kamilah, Niswatun Nurul Khairul Muluk Kumar, Jai Kuntonegoro, Hariomurti Tri Kusuma, I Gede Komang Chahya Bayu Anta M.R. Khairul Muluk Miftahul Hadi Rahadi Nugroho, Rahadi Riandoko, Riko Rofi’ah, Laily Royani, Zulfa Sugaragiri, Seno Sakti Supriyadi , Supriyadi Wibowo, Oke Yonimurwanto, Nugroho