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All Journal Jurnal Riset Terapan Akuntansi Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service
Saputri, Alzulin Olvica
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Efektivitas Pendampingan dan Penyuluhan Perpajakan dalam Mengatasi Surat Permintaan Penjelasan Atas Data dan/atau Keterangan (SP2DK) Pada Wajib Pajak di PT Pilar Teknologi Solusi, Cipondoh Rachmawan, Mochamad Aditia; Purwanto, Dwi; Wungo, Yosef Tari; Saputri, Alzulin Olvica; Gunawan, Ester Hanna; Sugiyanto, Sugiyanto
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 8 (2024): November
Publisher : Yayasan Daarul Huda Kruengmane

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Abstract

This research aims to evaluate the effectiveness of tax assistance and counseling in dealing with Letters of Request for Explanation of Data and/or Information (SP2DK) for taxpayers at PT Pilar Teknologi Solusi, Cipondoh. SP2DK is a letter issued by the Directorate General of Taxes (DJP) as a form of request for clarification of tax data and information that is deemed insufficient or not in accordance with applicable tax regulations. This research uses a descriptive approach with qualitative methods to analyze the influence of tax assistance and counseling on increasing taxpayer understanding and compliance in responding to SP2DK. The research results show that tax assistance and counseling provided by a team of tax experts can increase taxpayers' understanding of their tax obligations. Apart from that, this activity also helps taxpayers provide accurate and timely explanations regarding the data and information requested in the SP2DK. The majority of taxpayers at PT Pilar Teknologi Solusi showed a positive response to this mentoring and counseling program, which had an impact on reducing the number of SP2DK received and increasing the level of tax compliance at the company. From these results, it can be concluded that tax assistance and counseling has a very important role in reducing the risk of tax disputes and ensuring taxpayers fulfill their tax obligations correctly. Therefore, it is recommended that the tax assistance and counseling program be expanded and increase its effectiveness to achieve better tax compliance in the future.
Efektivitas Pendampingan dan Penyuluhan Perpajakan dalam Mengatasi Surat Permintaan Penjelasan Atas Data dan/atau Keterangan (SP2DK) Pada Wajib Pajak di PT Pilar Teknologi Solusi, Cipondoh Rachmawan, Mochamad Aditia; Purwanto, Dwi; Wungo, Yosef Tari; Saputri, Alzulin Olvica; Gunawan, Ester Hanna; Sugiyanto, Sugiyanto
Nanggroe: Jurnal Pengabdian Cendikia Vol 3, No 8 (2024): November
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to evaluate the effectiveness of tax assistance and counseling in dealing with Letters of Request for Explanation of Data and/or Information (SP2DK) for taxpayers at PT Pilar Teknologi Solusi, Cipondoh. SP2DK is a letter issued by the Directorate General of Taxes (DJP) as a form of request for clarification of tax data and information that is deemed insufficient or not in accordance with applicable tax regulations. This research uses a descriptive approach with qualitative methods to analyze the influence of tax assistance and counseling on increasing taxpayer understanding and compliance in responding to SP2DK. The research results show that tax assistance and counseling provided by a team of tax experts can increase taxpayers' understanding of their tax obligations. Apart from that, this activity also helps taxpayers provide accurate and timely explanations regarding the data and information requested in the SP2DK. The majority of taxpayers at PT Pilar Teknologi Solusi showed a positive response to this mentoring and counseling program, which had an impact on reducing the number of SP2DK received and increasing the level of tax compliance at the company. From these results, it can be concluded that tax assistance and counseling has a very important role in reducing the risk of tax disputes and ensuring taxpayers fulfill their tax obligations correctly. Therefore, it is recommended that the tax assistance and counseling program be expanded and increase its effectiveness to achieve better tax compliance in the future.
SEJARAH GCG DI INDONESIA (1998-2023): MEMBANGUN KEPATUHAN DAN KESADARAN PERUSAHAAN Purwanto, Dwi; Herlina, Fitria; Saputri, Alzulin Olvica; Nursyamsu, Uus; Holiawati
Jurnal Riset Terapan Akuntansi Vol. 9 No. 1 (2025): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.15430282

Abstract

This study aims to analyze the development of Good Corporate Governance (GCG) in Indonesia during the 1998–2023 period, particularly in relation to corporate compliance and awareness in implementing GCG principles. The research adopts a descriptive approach using the Foucauldian method and relies on secondary data consisting of documents and official statements. The development of GCG in Indonesia is categorized into two main periods following major economic crises. The first is the Asian Financial Crisis in 1998, and the second is the Global Financial Crisis in 2008. Despite ongoing efforts, challenges remain in the implementation of GCG in Indonesia. One notable issue is the financial scandal involving Jiwasraya in 2018, which was attributed to poor GCG practices and weak oversight by the Financial Services Authority (OJK). This scandal reflects a broader problem of inadequate corporate compliance and low awareness of the importance of GCG in preventing fraud within companies. The study concludes that the development of GCG in Indonesia has shown progress, particularly in terms of regulatory frameworks. Quantitatively, from 1998 to 2023, more than 15 major policies and regulations have been issued to strengthen GCG implementation. Key regulations explicitly discussed in this article include the General Guidelines for GCG (KNKG 2001, 2006, 2021), the Minister of State-Owned Enterprises Regulation No. PER-01/MBU/2011, which was later revised to PER-09/MBU/2012 and subsequently replaced by PER-2/MBU/03/2023. In addition, several regulations from the Financial Services Authority (OJK) are highlighted, such as POJK No. 21/POJK.04/2015, POJK No. 17/2023, and POJK No. 73/POJK.05/2016, which was later amended by POJK No. 43/POJK.05/2019. Keywords: Good Corporate Governance, Kepatuhan dan Kesadaran Perusahaan, Regulasi GCG
Co-Authors dwi purwanto Gunawan, Ester Hanna Herlina, Fitria Holiawati Nursyamsu, Uus Rachmawan, Mochamad Aditia Sugiyanto - Wungo, Yosef Tari