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All Journal The International Journal of Accounting and Business Society Journal of Accounting and Finance Management (JAFM)
Faraka, Fainsanu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Potret Penerapan Pemotongan, Penyetoran dan Pelaporan PPH Pasal 23 Atas Jasa Teknik (Studi Kasus Pada PT XXX Madura) Faraka, Fainsanu; Ferdinan Rasya Saputra, Baqrul; Wahyudi, Bonang; Yanfi Aula Rizqi, Ahmad; Anshin Wifaqi, Yazid; Taufikur Rohman, Mohammad
Journal of Accounting and Finance Management Vol. 5 No. 5 (2024): Journal of Accounting and Finance Management (November - December 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i5.1178

Abstract

This research aims to analyze the practice of withholding and reporting Income Tax (PPh) 23. regarding installation and electricity pole installation services at PT xxx). The method used in this research is a qualitative approach, which allows researchers to gain an in-depth understanding of the challenges and factors that influence the implementation of taxation in companies. Primary data was obtained through in-depth interviews with the head of finance and financial staff who are responsible for withholding and reporting PPh 23. The research results show that delays in reporting and lack of coordination between internal units are the main obstacles in the tax withholding and reporting process. Apart from that, the unavailability of Exemption Certificates (SKB) from work partners also contributes to errors in tax deductions. This research recommends the need for increased communication and coordination with work partners as well as a better understanding of tax practices among staff to reduce risks related to tax compliance and improve the company's reputation. It is hoped that these findings will provide insight for companies in improving efficiency and compliance in the taxation process.
The Unease Between Tax Administration Innovation And Compliance: A Qualitative Study Of Taxpayers At Bangkalan Tax Office In The 2025 Transition Period Faraka, Fainsanu; satya angraini, merie; Kurniawan, Fitri Ahmad
The International Journal of Accounting and Business Society Vol. 33 No. 3 (2025): IJABS
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2025.33.3.928

Abstract

Purpose — This article aims to explore the implementation of knowledge management in a multinational telecommunications subsidiary to investigate the factors that influence performance and its impact. Design/methodology/approach — Adopting a qualitative research design, this study employs an instrumental case study approach. Data were generated through in-depth semi-structured interviews with individual taxpayers, corporate taxpayers, and tax officials, and triangulated with administrative records on tax filings and revenue before and after the Coretax rollout. The analysis is guided by an integrated behavioral framework drawing on the Technology Acceptance Model and the Theory of Planned Behavior. Findings — The results show a significant decline in tax compliance during the initial phase of Coretax implementation. While the system demonstrated high usability among corporate taxpayers and tax officials by improving reporting efficiency and integration, it simultaneously resulted in low ease of use and reduced behavioral control among individual taxpayers. Complex authentication procedures, an unintuitive interface, system instability, and limited transition assistance reduced user trust and delayed compliance behavior. These results suggest that the decline in compliance reflects behavioral and institutional inconsistencies, not technological failures. Practical implications — The study highlights the need for user-segmented and adaptive digital tax implementation strategies, emphasizing usability, behavioral readiness, digital literacy support, and institutional capacity building during transition periods Originality/value — This research contributes to digital tax administration literature by demonstrating that behavioral readiness and perceived control are more decisive for compliance outcomes than system sophistication, particularly in developing-country contexts. Paper type — Case study
Co-Authors Anshin Wifaqi, Yazid Ferdinan Rasya Saputra, Baqrul Fitri Ahmad Kurniawan satya angraini, merie Taufikur Rohman, Mohammad Wahyudi, Bonang Yanfi Aula Rizqi, Ahmad