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All Journal Hasanuddin Economics and Business Review Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Ilomata International Journal of Social Science
Kristian Agung Prasetyo, Kristian Agung
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice 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

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.
Co-Authors Djufri, Muhammad Edy Riyanto Suhut Tumpal Sinaga, Suhut Tumpal Warlan