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All Journal AJIS : Academic Journal of Islamic Studies Jurnal Ilmiah Manajemen Kesatuan Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Telaah Bisnis Studi Akuntansi, Keuangan, dan Manajemen Jurnal Riset Manajemen Akuntansi Indonesia Prosiding Seminar Nasional dan Call Paper STIE Widya Wiwaha Jurnal Pengabdian Masyarakat Widya Wiwaha
Mahsun, Mohamad
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENINGKATAN KINERJA PETUGAS PAJAK (ACCOUNT REPRESENTATIVE) DALAM UPAYA MENINGKATKAN KEPATUHAN WAJIB PAJAK DI WILAYAH KECAMATAN MUNTILAN Wijanarko, Bondan Aditya; Mahsun, Mohamad; Sulastiningsih, Sulastiningsih
Jurnal Riset Manajemen Akuntansi Indonesia Vol 3 No 4 (2025): Jurnal Riset Manajemen Akuntansi Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

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Abstract

Penelitian ini bertujuan untuk menganalisis Kinerja Account Representative, upaya meningkatkan Kinerja Account Representative di Wilayah Kecamatan Muntilan pada KPP Pratama Magelang. Jenis penelitian ini adalah penelitian deskriptif dengan pendekatan kualitatif. Data primer diambil secara langsung dari lokasi penelitian melalui wawancara (In-deepth Interview) kepada informan, data sekunder berupa dokumen-dokumen tertulis dari Pemerintah, seperti data sekunder tentang struktur organisasi KPP Pratama Magelang. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis model interaktif (Interactive Model of Analysis), terdiri dari reduksi data, sajian data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa belum optimalnya kinerja Account Representative di wilayah Kecamatan Muntilan pada KPP Pratama Magelang dalam meningkatkan kepatuhan Wajib Pajak disebabkan karena mempunyai karakteristik wilayah geografis yang luas, database yang belum akurat, kurangnya kesadaran dan pengetahuan Wajib Pajak, dan formulir SPT Tahunan yang tidak user friendly. Upaya yang telah dilakukan untuk meningkatkan kepatuhan Wajib Pajak di antaranya dengan berkoordinasi dengan kelurahan/desa, menjalin kerjasama dengan berbagai instansi dan pihak ketiga, memberikan sosialisasi atau edukasi dan melakukan pendampingan kepada Wajib Pajak dengan membuat Tim Satgas SPT Tahunan. This study aims to analyze Account Representative Performance, an effort to improve Account Representative Performance in the Muntilan District Region at KPP Pratama Magelang. This type of research is descriptive research with a qualitative approach. Primary data is taken directly from the research location through interviews (In-deepth Interview) to informants, secondary (In-depth interview) with informants, and secondary data is in the form of written documents from the Government, such as secondary data about the organizational structure of KPP Pratama Magelang. The data analysis technique used in this study is an interactive model of analysis, consisting of data reduction, data presentation, and conclusion drawing. The results showed that the performance of Account Representatives in the Muntilan District area at KPP Pratama Magelang in improving taxpayer compliance was not due to the characteristics of a large geographical area, an inaccurate database, lack of awareness and knowledge of taxpayers, and ot the form of the Annual SPT, which was not user-friendly. Efforts have been made to improve taxpayer compliance, including coordinating with sub-districts/villages, cooperating with various agencies and third parties, providing socialization or education, and providing assistance to taxpayers by establishing an Annual SPT Task Force Team.
Risk Mitigation in Village Financial and Asset Management: Evidence from Boyolali Regency Purnama, Yunus Indra; Junaidi; Mahsun, Mohamad
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 1 (2026): JIMKES Edisi January 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i1.4029

Abstract

The increasing allocation of village funds in Indonesia has raised concerns about the integrity and accountability of financial reporting at the village level. This study analyzed potential fraud risks in village financial reporting in Boyolali Regency using the fraud diamond framework, which includes pressure, opportunity, rationalization, and capability. A descriptive qualitative method was employed through content analysis of 115 villages in 10 districts based on document reviews, structured interviews, and expert evaluations. The study develops a semi-quantitative risk matrix to classify and map risks according to the frequency and impact of internal control weaknesses. The findings reveal systemic vulnerabilities throughout all stages of village financial management, from planning and implementation to reporting and asset accountability. Opportunity-related factors, such as lack of document verification, low transparency, and weak internal controls, are the main drivers of fraud risk. The dominance of village heads in decision-making and the limited technical capacity of village officials further increase fraud potential. This study proposes a comprehensive risk mapping model and practical recommendations, including strengthened verification mechanisms, enhanced human resource capacity, risk-based internal controls, digitalized reporting systems, and community oversight to promote preventive and accountable public financial governance at the village level.
Co-Authors Abdullah Firdaus Afifah, Rahayu Nur Agiastia, Dhita Ambarwati, Lilik Eko Susanto Fuad Rahman Hasanah Setyowati Junaidi , Junaidi Junaidi Junaidi Ma'ani, Bahrul Majid, Abd Muda Setia Hamid, Muda Setia Mutahir, Anwar Najmuddin, Najmuddin Nurdiono Nurdiono Popoola, Oluwatoyin Muse Johnson Prasetyo, Agung Slamet Putri, Desfia Eka Rodliatin, Rodliatin Sarip Hidayat, Sarip Subkhan, Muhammad Sulastiningsih Sumiyana Sumiyana Suparmono Suparmono Sutrischastini , Ary Sutrischastini, Ary Utami, Yuanika Asmarani Wijanarko, Bondan Aditya Yunus Indra Purnama, Yunus Indra