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All Journal juremi: jurnal riset ekonomi
Ivan El Adam
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Economics, Econometrics & Finance

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ANALISIS URGENSI PENERAPAN CONSTRUCTIVE DIVIDEND ATAS KOREKSI OMZET PADA PEMERIKSAAN PAJAK NON-AFILIASI Henry Chrisdessilva; Dwi Setiawan; Ivan El Adam; Maria Jutensa Triade; Tiolina Evi Nausta Pardede
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 3 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i3.11678

Abstract

Penelitian ini menginvestigasi adanya potensi pajak yang hilang (lost tax potential) akibat tidak diterapkannya koreksi sekunder berupa dividen terselubung (constructive dividend) atas koreksi peredaran bruto (omzet) pada pemeriksaan pajak non-afiliasi. Praktik pemeriksaan saat ini menunjukkan adanya asimetri: pemeriksaan transfer pricing (afiliasi) telah lazim menerapkan koreksi sekunder, sementara pemeriksaan biasa (non-afiliasi) cenderung berhenti pada koreksi primer (PPh Badan dan PPN) atas temuan omzet yang tidak dilaporkan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan yuridis-normatif dan analisis konten terhadap putusan pengadilan pajak serta regulasi yang berlaku. Hasil analisis menunjukkan bahwa pemeriksa pajak non-afiliasi belum secara konsisten menelusuri aliran dana dari omzet yang dikoreksi, yang secara substansi berpotensi besar dinikmati oleh pemegang saham pengendali. Kegagalan menerapkan koreksi sekunder ini tidak hanya melanggar prinsip substance over form yang dianut hukum pajak Indonesia, tetapi juga menciptakan celah penghindaran pajak dan menghilangkan potensi penerimaan PPh Pasal 23/26/Final. Penelitian ini menggarisbawahi urgensi bagi Direktorat Jenderal Pajak untuk menerbitkan penegasan regulasi guna menyelaraskan praktik pemeriksaan dan mengoptimalkan penerimaan negara
PERAN AUDIT INTERNAL DAN PENGENDALIAN INTERNAL DALAM PENCEGAHAN FRAUD PADA PERUSAHAAN RINTISAN (PERUSAHAAN RINTISAN) DI INDONESIA: SYSTEMATIC LITERATURE REVIEW Ivan El Adam; Trinandari Prasetyo Nugrahanti
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 5 (2026): Maret 2026
Publisher : Bajang Institute

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

Abstract

Startup in Indonesia face a high risk of fraud due to underdeveloped internal control systems, rapid growth pressures, and limited resources. Fraud may occur in various forms, such as financial statement manipulation, asset misappropriation, and corrupt practices to meet operational targets. This study examines the role of internal audit and internal control in fraud prevention through a Systematic Literature Review of articles indexed in SINTA and Scopus during 2017–2024. A total of 15 articles meeting the inclusion criteria were systematically analyzed, covering internal audit, internal control, corporate governance, and fraud prevention variables. The findings reveal that 14 studies consistently support the positive influence of internal audit and internal control on fraud prevention, both directly and through the strengthening of Good Corporate Governance. One study (Herawaty & Hernando, 2020) reported different results, showing that internal control had no significant effect on fraud prevention, highlighting the importance of organizational context in determining control effectiveness. Overall, most studies emphasize that auditor competence, effective control systems, and sound governance practices reduce fraud tendencies in financial reporting and asset management. Theoretically, this study synthesizes literature on the relationship between internal audit and internal control with fraud prevention; practically, it offers recommendations for startup to strengthen monitoring systems, governance structures, and ethical culture from the early stages to ensure sustainability and investor trust.
Co-Authors Dwi Setiawan Henry Chrisdessilva Maria Jutensa Triade Tiolina Evi Nausta Pardede Trinandari Prasetyo Nugrahanti