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Tax Disputes Arising from Value Added Tax Treatment of Foreclosed Collateral Transactions Hartini Vera S.H. Sidabutar; Siti Nuryanah
E-Jurnal Akuntansi Vol 34 No 9 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i09.p13

This study aims to examine the underlying causes of value-added tax (VAT) disputes related to foreclosed collateral (AYDA). A case study approach was employed, utilizing a triangulation method that combined content and literature analysis with interviews conducted with tax consultants, auditors, and Tax Court judges. The findings indicate a rising trend in VAT disputes concerning AYDA, primarily driven by differences in interpretation between tax authorities and taxpayers. Additionally, inconsistencies between applicable regulations and the nature of taxpayers’ business operations contribute to these disputes. This research provides valuable insights into the factors leading to VAT disputes on AYDA and offers practical implications for reducing such conflicts. By identifying key areas of regulatory misalignment and interpretational discrepancies, the study contributes to the development of more effective tax policies and compliance strategies, ultimately helping to mitigate future disputes.

Compliance Risk Management (CRM) Ditinjau dari Persepsi Pengguna Levana Virginia Winahyu; Siti Nuryanah
E-Jurnal Akuntansi Vol 34 No 6 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i06.p03

Compliance Risk Management (CRM) continues to be developed through DJP Director Circular Letter No. SE-39/PJ/2021 by implementing the Big Data Analytics (BDA) concept. This study aims to evaluate the effectiveness of using the CRM information system at KPP Pratama Jakarta Palmerah based on user perceptions through the Technology Acceptance Model (TAM). This study combines elements of quantitative and qualitative methods with concurrent triangulation. The data used includes primary data in questionnaires and interviews with users, Account Representative and Tax Auditor. This study concluded that CRM information system meets the elements of perceived usefulness and perceived ease of use. However, users still face various obstacles while operating CRM. The results of this study also propose several suggestions from users for improving and developing CRM in the future. In addition, this study is expected to be a reference for DJP in developing CRM analysis tools. Keywords: Manipulation Of Financial Statements; Beneish M-Score; ICOFR; Internal Control

Tantangan Pengawasan Transaksi Afiliasi atas Pinjaman Intragrup oleh Account Representative Heni Wuryaningsih; Siti Nuryanah
E-Jurnal Akuntansi Vol 34 No 8 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i08.p03

Amendments to the supervisory business process by the Directorate General of Taxes in SE-05/PJ/2022 require the Account Representative to conduct transfer pricing analysis. The analysis at the supervision stage is expected to improve cooperative compliance and reduce transfer pricing disputes. This study will examine the problems in monitoring affiliate transactions on intragroup loans by Account Representatives as a result of business process changes. This study makes a empirical contribution by addressing research gap in affiliate transactions on intragroup loans from the standpoint of tax supervisions. This study is a case study on Account Representatives at the Directorate General of Taxes, conducted using qualitative descriptive methodologies. Open-ended surveys and interviews are utilized for triangulation purposes to increase the level of validity. The findings revealed that barriers to the supervision of affiliate transactions on intragroup loans include inadequate personnel capability, lack of taxpayer cooperation, regulatory issues and organizational issues. Keywords: account representative; affiliate transaction; cooperative compliance; intragroup loan

Evaluasi Pelaksanaan Percepatan Restitusi Pajak Penghasilan Bagi Wajib Pajak Orang Pribadi Huswatun Hasanah; Siti Nuryanah
E-Jurnal Akuntansi Vol 34 No 7 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i07.p15

Acceleration of tax refund for individual taxpayers is Indonesia government’s facility to a preliminary refund of Income Tax overpayment for Individual Taxpayers by guaranteeing the settlement process within 15 (fifteen) working days. This study aims to analyze how the accelerated income tax refund for individual taxpayers are implemented based on the four maxims principle, namely equality, certainty, convenience, and economy. The survey sample consisted of individuals with the individual taxpayer’s criteria who had submitted the2022 individual income tax return selected with a simple random sampling approach. This study uses primary data derived from the distributing questionnaire and in-depth interviews. Likert scale is used to assist in data analysis for tests conducted in this study. The results of this study indicate that the application of accelerated income tax restitution for WPOP has fulfilled the principles of equality, certainty, convenience, and economy. However, there are several things that need to be improved in terms of individual taxpayer's understanding of tax administration to accelerate income tax refunds for individual taxpayers. Keywords: Acceleration of Restitution Individual Taxpayer; Income Tax; Individual Tax Payers; Principle of Tax Collection,

Insentif PPh Final UMKM Terdampak Covid-19: Studi Kasus pada KPP Pratama Jakarta Tanah Abang Satu Andita Meilia Wijastuti; Siti Nuryanah
E-Jurnal Akuntansi Vol 34 No 2 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i02.p04

The government issued an incentive policy for Government Borne Final Income Tax for MSME Taxpayers during the COVID-19 pandemic. The research aims to evaluate this policy based on the tax collection principle "The Four Maxims" and its implementation during the incentive period from April 2020 to December 2021. The research was conducted at Jakarta Tanah Abang Satu Tax Office. The research uses mixed methods with a concurrent triangulation model. The data used includes primary data in questionnaires to MSME Taxpayers and interviews with tax officers, as well as secondary data in the form of incentive data from the tax office. The research results show that based on the perception of MSME Taxpayers, the tax incentive policy fulfills the tax collection principle of "The Four Maxims". However, tax incentive data shows that incentive utilization is still relatively low. The level of compliance in fulfilling incentive realization reports is also not optimal. In implementing policies, some obstacles arise from the side of taxpayers and tax officers. This research is expected to contribute to the tax office to improve services and convenience for MSMEs in utilizing tax incentives. Keywords: The Four Maxims; Tax Incentives; MSMEs; COVID-19 pandemic

Assessing User Perceptions of Tax Audit Desktop Applications: A Technology Acceptance Model (TAM) Perspective Agus Harjanto; Siti Nuryanah
E-Jurnal Akuntansi Vol 34 No 11 (2024)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2024.v34.i11.p18

The Directorate General of Taxes (DGT) has undertaken a digital transformation initiative by introducing the Desktop Pemeriksaan (Derik) application to enhance the effectiveness and efficiency of tax audits. This study aims to evaluate the performance of the Derik application from the perspective of its users, utilizing the Technology Acceptance Model (TAM) as the theoretical framework. A mixed-methods approach was employed, adopting a concurrent triangulation design to integrate qualitative and quantitative data, thereby providing a comprehensive understanding of user perceptions. The quantitative data were collected through a survey involving 1,859 respondents, while qualitative insights were gathered through in-depth interviews with eight informants. The interviews explored key aspects such as ease of use, perceived benefits, and challenges encountered by users. Data analysis was conducted using descriptive statistical methods for the quantitative findings and thematic analysis for the qualitative data. The results indicate that while the Derik application meets the criteria for perceived ease of use and perceived usefulness, several constraints hinder its optimal utilization. Based on user feedback, this study offers practical recommendations for improving the application’s functionality in future iterations. The findings contribute to the literature by providing actionable insights and serve as a valuable reference for DGT in advancing the development of the Derik application.

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