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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Aplikasi Akuntansi
Kuncoro, Antonius Ragil
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Economics, Econometrics & Finance

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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.
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 Raynal Yasni Tambunan, Frederik Halomoan