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All Journal Bestuur Jurnal Pajak dan Keuangan Negara (PKN) Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Indonesian Journal of Auditing and Accounting
Zulfiqar, Faisal Labib
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Relevansi Kebijakan Bantuan Sosial pada Kabupaten/Kota di Pulau Sumatera Selama Pandemi Covid-19 Zulfiqar, Faisal Labib; Maulana, Muhammad Ilham; Abrori, Ali
Jurnal Pajak dan Keuangan Negara (PKN) Vol 6 No 1 (2024): Jurnal Pajak dan Keuangan Negara : September 2024
Publisher : Politeknik Keuangan Negara STAN

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Abstract

Sumatra Island contributes 23% of Indonesia's GDP but has been among the regions most severely impacted by the COVID-19 pandemic. Both central and local governments have distributed social assistance to mitigate these effects; however, such assistance's benefits remain debatable. This study aims to examine the impact of the COVID-19 pandemic on economic growth and assess how social protection spending moderates this relationship in Sumatra. Additionally, related variables such as education and health expenditures are analyzed. The research employs a quantitative approach using Moderated Regression Analysis (MRA) on 544 year-sample data points from 136 regencies/cities in Sumatra from 2018 to 2021. The findings reveal that the COVID-19 pandemic significantly and negatively affects economic growth. Social protection spending has a significant positive effect on economic growth, while education and health expenditures do not show a significant impact. Furthermore, the interaction between social protection spending and the COVID-19 pandemic yields a significant positive effect.
Digital Transformation and Sustainable Local Tax System Practices in Emerging Market: A Qualitative Analysis Zulfiqar, Faisal Labib; Silvia, Tiffani; Abrori, Ali
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.510

Abstract

The Covid-19 pandemic has forced regional governments to adapt in providing services, including in terms of taxation. This study deals with the introduction of the electronic Notification of Tax Due of Land and Building Tax at the Unit X, one of the subnational tax office in Jakarta. In a bid to enhance the efficiency, effectiveness and convenience of the processes, and also promote eco-friendliness through paperless practice, the transition from paper-based processes to computerized ones was undertaken. Emphasizing on the electronic Notification of Tax Due system as per Governor Regulation No. 23 of 2021, the system enabled taxpayers to access tax documents as they were uploaded in the electronic platforms and this enhanced the reliability of the notifications while ease the burden of paperwork. The research employed interviews, observations and document analysis of the electronic Notification of Tax Due implementation and found that the emerging system improved the convenience of taxpayers through quick service delivery but also enhanced service quality in a green economy line with SDGs 12, 13 and 15. Nonetheless, the findings revealed a digital divide particularly among the seniors and the economically disadvantaged which calls for the integration of digital literacy policies targeting those groups. Nevertheless, the electronic Notification of Tax Due system stands as a testament the opportunities available in embracing technology in the provision of services, enhancement of sustainability and the involvement of the citizens in the management of a city.
The Influence of Bank Risk and Bank Internal Factors on Stock Prices in the Indonesian Banking Industry Prakoso, Sasmito W. Rico; Wijaya W, Richy; Zulfiqar, Faisal Labib
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i2.513

Abstract

This study examines the influence of risk and internal bank factors on banking companies listed on the Indonesia Stock Exchange. Banking risk is measured by Non-Performing Loans, while internal bank factors such as Book to Market Ratio, Return on Equity, Price/Earnings to Growth Ratio, Debt to Equity Ratio, Earnings per Share, Bank Size, and Institutional Ownership Percentage are tested through panel data regression to determine their effect on stock price changes in 37 conventional banking companies listed on the Indonesia Stock Exchange from 2018 to 2022. Based on Model Selection Test, the Fixed Effect Model was found to be the most appropriate model for testing. The results of the study conclude that non-performing loans, book to market ratio, earnings per share, and bank size have a negative and significant impact on stock prices. Meanwhile, return on equity, price/earnings to growth ratio, debt to equity ratio, and institutional ownership do not affect stock prices. This study provides a broader overview of the factors influencing stock prices in banking companies listed on the Indonesia Stock Exchange. Therefore, in maximizing their stock prices, banking companies need to pay attention to factors that significantly affect stock prices.
Apakah Spesialisasi Industri Auditor Mampu Mengurangi Dampak Pandemi Covid-19 terhadap Audit Report Lag di Indonesia? Zulfiqar, Faisal Labib; Naufal, Ahmad; Ridwan, Dhea Amalia Ananda
Indonesian Journal of Auditing and Accounting Vol 1 No 1 (2024): Januari 2024
Publisher : IAPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71188/ijaa.v1i1.54

Abstract

Krisis multidimensi yang diakibatkan Pandemi Covid-19 berdampak di berbagai bidang kehidupan, tak terkecuali pada profesi akuntansi dan audit. Meningkatnya risiko audit, munculnya ketidakpastian, serta menurunnya kualitas pelaporan audit, termasuk ketepatan waktu dalam proses dan pelaporan audit merupakan tantangan yang harus dihadapi. Untuk itu, penelitian ini mencoba untuk mengungkap hubungan antara dampak Pandemi Covid-19 terhadap Audit Report Lag. Selain itu, penelitian ini juga mencoba menguji apakah spesialisasi industri auditor mampu mengurangi dampak Pandemi Covid-19 terhadap Audit Report Lag. Dalam penelitian ini, variabel Spesialisasi Industri Auditor berperan sebagai variabel moderasi antara Pandemi Covid-19 dan Audit Report Lag. Sejumlah 260 sampel perusahaan perbankan yang terdaftar di BEI selama periode 2017 s.d. 2022 diuji dengan metode Moderating Regression Analysis (MRA) menggunakan SPSS 26. Penelitian ini menemukan bahwa auditor memerlukan waktu yang lebih lama dalam pelaporan auditnya selama masa Pandemi Covid-19. Selain itu, adanya moderasi dari Spesialisasi Industri Auditor tidak mampu menurunkan pengaruh positif dan signifikan dari Pandemi Covid-19 terhadap Audit Report Lag. Temuan penelitian ini merupakan salah satu penelitian paling awal dalam kaitannya hubungan antara Pandemi Covid-19 dan Audit Report Lag, serta Spesialisasi Industri Auditor sebagai pemoderasi hubungan tersebut di Indonesia.
International Trade Dispute Settlement Under Free Trade Agreements: An Analsis of Indonesian Tax Court Verdicts Prasetia, Tomy; Zulfiqar, Faisal Labib; Baehaqi, Muhammad Nuh; Ilham, Muhammad
BESTUUR Vol 13, No 1 (2025): Bestuur
Publisher : Administrative Law Departement Faculty of Law Universitas Sebelas Mare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/bestuur.v13i1.101519

Abstract

This study analyses the lawsuits concerning the ASEAN-Australia-New Zealand Free Trade Area (AANZFTA) trade agreement within the Indonesian tax court between 2018 and 2025. The method of content analysis was performed to systematically categorise 71 verdicts based on the type of dispute, the evidence submitted, and the arguments of both disputants. The results outlined six key areas of disputes: time limits for submission of Certificate of Origin (COO), third party invoices, issuance of electronic COO, tariff classification, typographical errors and issues of completeness of the COO. These findings point to the fact that there exists a clear trend in the grounds for the acceptance and rejection of some decisions. For instance, uncontested cases are typified by data in contrast or different from the customs documents, while contested cases are those where evidence of sound form is submitted in adherence with certain pertinent laws. This trend buttresses the need to clearly and precisely fill in all documents in order to meet all the requirements of preferential tariff treatment as specified under AANZFTA rules. The legal implications of these findings are significant since they underscore that international regulations do not only form the basis of imposing for compliance but ensure that there will be no breeches in the trade relations. Recommendations are made in the research for enhanced management of AANZFTA regulations to prevent further disputes from arising in the future.
Co-Authors Abrori, Ali Ahmad Naufal, Ahmad Baehaqi, Muhammad Nuh Muhammad Ilham Muhammad Ilham Maulana Prakoso, Sasmito W. Rico Prasetia, Tomy Richy Wijaya Ridwan, Dhea Amalia Ananda Silvia, Tiffani