Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal EKSPANSI IPSAR (International Public Sector Accounting Review)
Tandioga, Frenly Allen Samuel
Unknown Affiliation
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
VACANT HOUSE TAX, A SOLUTION TO HIGH HOUSE PRICES Dinata, I Putu Hendy Bimantara; Tandioga, Frenly Allen Samuel; Cendekiawan, Muslim; Suci, Saraswati Nirmala
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2380

Abstract

This paper will discuss the proposed Vacant House Tax (VHT) implementation scheme in Indonesia, the benefits and potential of VHT implementation in Indonesia, as well as the challenges that must be faced by the government in implementing this tax in Indonesia. the research uses a qualitative method in discussing the topic that is the purpose of this research. The qualitative method in this research is conducted by collecting various literature from books, articles, news, and so on that are relevant to the topic discussed. The potential for additional revenue from VHT is significant enough to increase Regional Original Revenue. This research also provides an overview of the challenges that may occur in the implementation of VHT such as: determining the status and ownership of vacant houses, regulatory adjustments, and environmental and monetary impact. there are research limitations such as in calculating the potential that uses several assumptions caused by the absence of data on the number of vacant houses in Indonesia so that it uses estimated data according to the OECD. This research can add to the study of taxation literature in Indonesia. The research can also be a consideration for the government in designing a tax imposition scheme on vacant houses.
PERKEMBANGAN GREEN INTELLECTUAL CAPITAL DI INDONESIA: SCOPING REVIEW Tandioga, Frenly Allen Samuel; Prihatin, Bayu Triyo
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 15 No 2 (2023)
Publisher : Accounting Department, Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v15i2.5532

Abstract

Environmental issues that have become a global priority have led to pressure from both regulations and public environmental awareness for companies to implement more environmentally friendly strategies. Scientific research has explained that the implementation of Green intellectual capital not only aims to reduce environmental impacts, but also provides a competitive advantage for organizations through cost reduction and improved company performance. The study aims to map the development of green intellectual capital in Indonesia through the results of previous studies with the scoping review method. The results of research in Indonesia show that green intellectual capital has a positive impact such as company performance, company sustainability, and competitive competition as well as several other topics. Through this research, companies can see the urgency of implementing green intellectual capital and can implement strategies that move towards sustainability and create a greater positive impact in the business environment and society as a whole.
Co-Authors Cendekiawan, Muslim Dinata, I Putu Hendy Bimantara Prihatin, Bayu Triyo Suci, Saraswati Nirmala