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All Journal Jurnal Akuntansi dan Pajak CONTABILITA: Journal of Accounting and Finance
Richard Andrew
Universitas Katolik Darma Cendika
Economics, Econometrics & Finance Social Sciences

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EFEKTIVITAS DAN DAMPAK KEBIJAKAN TAX AMNESTY BAGI PEREKONOMIAN INDONESIA Lusy Lusy; Richard Andrew; Josephine Rebeka Teresa
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.6553

Abstract

Taxes have a very important role for a country, the main income of Indonesian state itself also comes from taxes. At the end of August 2021, taxes had donate 1.74% of all state revenues, however, tax revenues were still not optimal. To push state tax revenues, the government proposes a tax amnesty policy (Tax Amnesty). Tax Amnesty is the abolition of taxes that should be paid by disclosing assets and paying a ransom as regulated in Law no. 11 of 2016 concerning Tax Amnesty. The General Purpose of Tax Amnesty is carried out to withdraw "money" from taxpayers which is allegedly kept secret in tax-free countries. The tax amnesty policy it will give an impact with increase incoming money from taxpayers and increase government capital that can be used for the welfare of the people and balance the economy in Indonesia. The method used in this study is a literature study research method. Based on the research has been done it can be concluded that the tax amnesty policy in Indonesia still not running effectively yet, but has a positive impact on the growht of tax revenue
Transition from SAK ETAP to SAK EMKM at the Association of Blood Management Units, Blood Banks and Plasma Banks of Indonesia: an analysis of challenges and opportunities Yudi Jemiran; Richard Andrew
CONTABILITA : Journal of Accounting and Finance Vol. 2 No. 1 (2026): CONTABILITA : Journal Of Accounting and Finance
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/caf.v2i1.941

Abstract

This study aims to examine the various challenges and opportunities faced by the Association Blood Management Units, Blood Banks and Plasma Banks of Indonesia in the process of transition from Financial Accounting Standards of entities without public accountability (SAK ETAP) to Financial Accounting Standards of private entities (SAK EMKM). The approach used is qualitative with phenomenological design, involving internal auditors, external auditors, and accounting staff as the main informants. Data collection was conducted through semi-structured interviews and analyzed using thematic analysis techniques. The results showed that the implementation of SAK EMKM raises various obstacles, especially related to the complexity of the standard, the need for adjustment of internal systems, as well as the limitations of Human Resource competence. On the other hand, the implementation of SAK EMKM provides benefits in the form of improving the quality, consistency, and credibility of financial statements, as well as encouraging the professionalism of accounting personnel. With the right adaptation strategy, this transition has the potential to provide long-term added value in strengthening the governance and reliability of association organization financial reporting.
Co-Authors Josephine Rebeka Teresa Lusy Lusy Yudi Jemiran