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All Journal Hasanuddin Economics and Business Review Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Ilomata International Journal of Social Science Jurnal Ilmu Manajemen & Ekonomika
Kristian Agung Prasetyo, Kristian Agung
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGGUNAAN BENFORD'S LAW UNTUK MENENTUKAN PRIORITAS AUDIT PAJAK PERTAMBAHAN NILAI Prasetyo, Kristian Agung; Djufri, Muhammad
Scientax Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i2.40

Abstract

Value Added Tax has contributed significantly in Indonesia’s tax revenue and continually to progress in the term of its role in increasing the tax revenue. Unfortunately, the phenomenon of VAT fraud, intended to minimize VAT payment, would give consequences in violating the tax revenue. In order to minimize this phenomenon, DGT has been maximizing the use of technology in VAT administration. Since the 1st of July 2016, the use of e-Faktur has been enforced to all registered Taxable Entrepreneurs. The enforcement of the e-Faktur has been effectively reducing the number of counterfeit tax invoices. Nonetheless, the e-Faktur is still not be able to capture the accuracy of transactions in Tax Invoices. As a result, DGT relies heavily on the approach of conventional audit for auditing taxpayers’ VAT compliance. This approach is considered to be less effective and become a problem since DGT does not have sufficient tax auditors. The number of tax invoices that needs to be audited could be piled up whilst the amount of tax credits to be audited are also high. This paper aims to discuss this problem by using a statistical technique namely Benford's law. It is recognized in the forensic audit literature that Benford's law can be a tool to help an early fraud examination of many transactions. By using particular statistical procedures, this paper will argue that Benford's Law can be used to analyze the accuracy of VAT value on tax invoices that is reported on the monthly VAT Return.
An Experimental Study on Property Valuation Accuracy in Indonesia: A Government Valuers' Perspective Prasetyo, Kristian Agung; Riyanto, Edy; Warlan
Ilomata International Journal of Social Science Vol. 6 No. 2 (2025): April 2025
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijss.v6i2.1635

Abstract

Market value estimated by property valuers is essential as it is used for various purposes both in public and private sectors. Hence, the accuracy of market value estimate is of paramount importance. However, valuation involves subjectivity, so it is bound to suffer from errors. This study is aimed at studying such errors. For this purpose, this study uses a market price of a parcel of land in the southern part of Jakarta. This particular area was chosen due to its significant number of property transactions compared to other regions in Jakarta. Government valuers at the Ministry of Finance were invited to provide their value estimate of that property. They were only allowed to use a pre-made worksheet provided by the researchers. This study shows the estimated market value is around 16.9% of the market price. Differences in rank, experience, or neighborhood knowledge have no significant relation to the accuracy of market value estimate. Most participants can demonstrate that their market value estimates are relatively similar, showing low variation between valuers.
Tax Compliance: An Experimental Approach Prasetyo, Kristian Agung; Sinaga, Suhut Tumpal
Hasanuddin Economics and Business Review VOLUME 1 NUMBER 1, 2017
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v1i1.1162

Abstract

In a self-assessment system, the tax office has a passive position. Their main duty of the tax office is to ensure that taxes that are calculated and paid by the taxpayers are in accordance with the applicable tax rules. The main instrument for this purpose is, in an income tax context, the income tax return. Based on the information written by taxpayers in this form, the tax office then conducts a set of activities to see of the tax return contains information that reflects taxpayer’s reality.The self-assessment system carries a consequence that taxpayer compliance has a major role in determining the amount of taxes that are collected by the tax office. If the taxpayers comply with the tax rules, then consequently, more tax revenue will be collected. On the contrary, if the compliance rate is low, then there will be less revenue.This research looks at this issue. The focus is individual taxpayers as their contribution to the total revenue currently is low. For this purpose, this research uses an experimental approach using participants from students at the PKN STAN (from both school leavers and civil servants), tax trainers at the Pusdiklat Pajak, and newly-recruited employees of the tax office. The experiment reveals that firstly, on average the research participants report less income that it should have been reported. Secondly, it is revealed that audit rate and penalty rate are the two most important factors in influencing the amount of income reported by the research participants.
Correlation Between Data Adjustment and Property Time on Market: Evidence from Jakarta Indonesia Riyanto, Edy; Prasetyo, Kristian Agung
Jurnal Ilmu Manajemen dan Ekonomika Vol. 18 No. 1 (2025): Jurnal Ilmu Manajemen dan Ekonomika, Vol. 18, No.1, December 2025
Publisher : Indonesia Banking School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jime.v18i1.850

Abstract

Property valuation in emerging markets often relies on asking prices due to limited access to verified transaction data. This reliance requires a data-type adjustment to reduce the gap between asking and transaction prices. Meanwhile, literature suggests a potential relationship between price concessions and time on market (TOM). This study aims to examine whether listing duration is significantly correlated with the magnitude of data-type adjustment in Jakarta’s residential property market. Using 331 verified transaction data from the Directorate General of State Assets (DJKN), the research applies descriptive statistics, chi-square tests, and polychoric correlation analysis. The results show that although 67.7% of properties were sold within six months, no significant correlation was found between TOM and data-type adjustment (r = 0.08, p = 0.74). Instead, the role of intermediaries such as brokers and agents appeared to have greater influence on narrowing the gap between asking and transaction prices. The findings indicate that the price–duration trade-off commonly reported in developed markets does not apply in Jakarta. This study highlights the importance of empirical evidence in determining adjustment practices and provides practical implications for valuers, brokers, and policymakers in emerging markets.
Co-Authors Djufri, Muhammad Edy Riyanto Edy Riyanto Suhut Tumpal Sinaga, Suhut Tumpal Warlan