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All Journal KEUNIS Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Aplikasi Akuntansi
Kuncoro, Antonius Ragil
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Economics, Econometrics & Finance Social Sciences

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DOING RIGHT ON JOINT VOE-FINANCIAL INSTITUTION TAXATION: HOW GOOD IS YOUR ACCOUNTING? Yasni, Raynal; Kuncoro, Antonius Ragil
Jurnal Aplikasi Akuntansi Vol 9 No 2 (2025): Jurnal Aplikasi Akuntansi, April 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v9i2.528

Abstract

Tax Compliance of Joint Village Owned Enterprise-Financial Institution (Joint VoE-FI) requires assistance, considering that this institution has been just established for about two years as a mandate from Government Regulation (PP) Number 11 of 2021. There has been a significant transformation in the management of Joint VoE-FI from a general government into a business entity. Consequently, it will face fiscal risk in the future. This research analyzes how this institution completes tax obligations under limited human resources and how efforts are made to maintain its tax compliance. The narrative research approach, as explained by Elliott (2005), is used to organize a sequence of field events into a whole so that the significance of each event can be understood through its relation to that whole, which is supported by direct observation data on objects, interviews, and document reviews. The research results show that assistance for business entities in fulfilling tax obligations is necessary, considering that human resources in villages still need to be improved. These findings have real-world implications. First, Professionals working in Joint VoE-FIs should continue to invest in their skills and training. Second, policymakers should focus on increasing the capacity of Joint VoE-FIs by providing continuous support through training and educational programs.
Strategic enhancement of local taxing power: A Comprehensive SWOT analysis approach Kuncoro, Antonius Ragil; Roberta
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 11 No. 1 (2025): JTAKEN Vol. 11 No. 1, June 2025
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v11i1.1833

Abstract

Strengthening local taxing power is a crucial element in addressing the insufficient capacity of regional governments to manage their regional assets effectively. This study seeks to identify approaches for strengthening local taxing authority within local administrations. Employing a case study methodology, the research focused on the Jombang regional government, which has a regional tax ratio of 0.6%, significantly lower than the 3% benchmark established by the Ministry of Finance. A content analysis of the data was performed to identify the Strengths, Weaknesses, Opportunities, and Threats (SWOT) in strategy development. The findings suggest that the advised strategy falls within Quadrant I, representing the Strengths–Opportunities (S-O) combination, indicating an aggressive and proactive approach. The S-O strategy refers to leveraging strengths or advantages to seize and capitalize on available opportunities. The suggested operational steps include (1) intensification and extensification; (2) adding tax payment channels; (3) integration/data exchange with other government agencies; (4) intensification of law enforcement cooperation; (5) strengthening regional tax regulations; and (6) improving the quality of human resources. While numerous studies have addressed regional tax management, this research is novel in its focus on developing regional tax enhancement strategies through a comprehensive SWOT analysis.
Effects of Real Earnings Management and ESG Disclosure on the Cost of Debt with Political Connections as a Moderating Variable: Evidence from Listed Firms in Indonesia Firas, Ramiz; Kuncoro, Antonius Ragil
KEUNIS Vol. 14 No. 1 (2026): JANUARY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i1.6562

Abstract

As a crucial financial metric, the cost of debt measures the economic burden that a firm bears when using loans to fund its operations. Using a regression model, this study examines how real earnings management, ESG disclosure, political connections, and several control variables affect the cost of debt within the context of non-financial firms listed on the Indonesia Stock Exchange during the observation period from 2018 to 2021. The results reveal that real earnings management has a significant positive connection with the cost of debt, while ESG Disclosure does not have a significant negative relationship with the cost of debt. As a moderating variable, political connections have been shown to strengthen the positive relationship between real earnings management and the cost of debt. Similarly, political connections also strengthen the negative relationship between ESG Disclosure and the cost of debt. This study highlights the importance of using ethical and transparent financial practices and robust ESG disclosure in managing debt costs. The findings provide insight into the potential benefits of aligning financial and sustainability practices, which may result in improved financial performance, enhanced investor confidence, and reduced business financing costs.
Does Taxpayer Supervision Affect Compliance and Tax Revenue? Evidence from Indonesia Tambunan, Frederik Halomoan; Kuncoro, Antonius Ragil
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.11218

Abstract

Taxpayer supervision is one of the key strategies employed by the Directorate General of Taxes to ensure taxpayer compliance and optimize tax revenue. Motivated by questions regarding the effectiveness of this strategy, this study aims to analyze the impact of three types of supervisory activities—Requests for Clarification of Data and/or Information (P2DK), Field Data Collection (KPDL), and Issuance of Tax Collection Letters (STP)—on tax revenue and tax compliance, as well as to examine the mediating role of tax compliance. The novelty of this study lies in the use of a quantitative, panel data approach at the national level, integrating all three forms of tax supervision as independent variables. The quantitative approach analysis is based on panel data from 259 selected Tax Service Offices (KPP) in Indonesia for the period 2021–2023, obtained through purposive sampling. The results show that P2DK has a significant positive effect on both tax revenue and compliance, while STP only affects tax revenue. In contrast, KPDL does not exhibit a significant influence on either. Furthermore, tax compliance significantly increases revenue but does not mediate the relationship between the supervisory activities and tax revenue. These findings suggest that P2DK is the most effective supervisory instrument for simultaneously enhancing tax revenue and compliance. These findings suggest that P2DK is the most effective tool for simultaneously enhancing compliance and optimizing revenue. Policy implications include prioritizing P2DK in supervision strategies, improving the quality and follow-up of KPDL data, and adopting the approaches used in P2DK for both STP issuance and KPDL procedures.
Co-Authors Firas, Ramiz Raynal Yasni Roberta Tambunan, Frederik Halomoan