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All Journal juremi: jurnal riset ekonomi
Adie Tirtakusuma
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Economics, Econometrics & Finance

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ANALISIS HUKUM PERPAJAKAN BAGI INVESTOR INVESTASI PROPERTI Adie Tirtakusuma; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 3: Nopember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i3.8915

Abstract

Based on Law No. 6 of 1983, which is contained in article 1 paragraph 1, it discusses Tax which in its definition is a contribution that must be paid which is absolute or mandatory and has a value attached to the individual or body with a compelling nature that must be paid to the state based on law. -law, where there is no direct feedback to individuals or bodies when paying, but this is used by the government for the sake of creating social welfare in the country. Tax law, commonly referred to as fiscal law, is a variety of rules to regulate tax collection, so that the people can act as taxpayers and the state plays the role of tax collector. Taxes will be paid from individual or corporate taxpayers which will return to the community but in the form of community prosperity. IAS 40 defines 'investment property' as property (land and/or buildings) owned to obtain rental income. If the lessee owns property based on an operating lease, it will be classified and can be recorded as an investment property and if the property meets the definition then the lessee can use the fair value model for recognized assets
SUSTAINABILITY REPORTING DAN KEWAJIBAN PAJAK : PERAN STANDAR GRI DAN SASB PADA PERUSAHAAN INDONESIA MELALUI PENDEKATAN LITERATUR REVIEW Adie Tirtakusuma; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9445

Abstract

In the modern business landscape, sustainability reporting has gained importance as companies are increasingly evaluated not only on financial performance but also on their environmental and social responsibilities. This reporting provides information on the economic, social, and environmental performance of companies, which directly relates to tax compliance. This study employs a literature review approach to explore the role of the International Reporting Initiative (GRI) and Sustainability Accounting Standards Board (SASB) standards in enhancing corporate tax transparency and compliance. Through GRI standards, companies disclose social, economic, and environmental data comprehensively on 2019-2023, while SASB focuses on industry-relevant information. Findings indicate that companies consistently implementing GRI and SASB standards tend to exhibit higher tax compliance and more positive relationships with tax authorities. High-quality sustainability reporting also bolsters corporate reputation among the public and stakeholders, reinforcing commitment to sustainability. However, the implementation of these standards presents challenges in terms of cost and complexity, particularly for small and medium enterprises. Effective, standards-based reporting minimizes tax-related risks while supporting the broader sustainability goals of the company.
TRANSFORMASI MANAJEMEN KEPATUHAN PAJAK MELALUI IMPLEMENTASI BALANCED SCORECARD DAN STRATEGY MAP: STUDI LITERATUR KUALITATIF Adie Tirtakusuma; Rimi Gusliana Mais
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 6: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i6.10558

Abstract

Penelitian ini mengkaji implementasi Balanced Scorecard (BSC) dan Strategy Map sebagai instrumen strategis dalam transformasi manajemen kepatuhan pajak. Melalui studi literatur kualitatif yang sistematis, penelitian ini mengembangkan kerangka konseptual yang mengadaptasi empat perspektif BSC untuk konteks perpajakan: perspektif penerimaan dan kepatuhan, perspektif wajib pajak, perspektif proses administrasi perpajakan, dan perspektif kapabilitas organisasi. Strategy Map yang dihasilkan memvisualisasikan hubungan sebab-akibat antar sasaran strategis yang mendorong peningkatan kepatuhan pajak. Penelitian mengidentifikasi enam faktor kritis keberhasilan implementasi, antara lain komitmen kepemimpinan, kualitas data, dan alignment strategis. Hasil penelitian menunjukkan bahwa implementasi BSC dan Strategy Map berkontribusi pada pengambilan keputusan berbasis bukti dan alokasi sumber daya yang lebih efisien dalam manajemen kepatuhan pajak. Model adaptasi untuk konteks Indonesia yang menggabungkan pendekatan top-down dan bottom-up direkomendasikan untuk transformasi manajemen kepatuhan pajak yang lebih strategis. Penelitian ini menegaskan pentingnya transformasi paradigma dari pendekatan berbasis penegakan hukum menuju model kepatuhan kooperatif yang didukung oleh pengukuran kinerja komprehensif dan visualisasi strategi yang jelas untuk mencapai kepatuhan pajak yang berkelanjutan
Co-Authors Rimi Gusliana Mais