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All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Governance, Taxation, and Auditing
Jatmika, Aqmarina Ishmah
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Economics, Econometrics & Finance

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EVALUATION OF TAX COLLECTION ON VERIFICATION SERVICES BY CRYPTOASSET VALIDATORS Jatmika, Aqmarina Ishmah; Sari, Dahlia
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 1 (2024): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i1.17461

Abstract

The rise of cryptocurrencies has reshaped the global financial system, posing challenges in taxing crypto transactions and emphasizing the need for a unified and responsive regulatory framework. In response, Indonesia enacted PMK 68/2022 to regulate the taxation of crypto transactions. This qualitative research aims to evaluates the collection of Final Income Tax Article 22 on verification services by crypto-asset validators, based on “The Four Maxims” tax collection principle. Data were collected using in-depth interview with seven respondents, comprising four crypto-asset validators, two tax consultants, and one tax authorities as a form of triangulation. This study found that Article 22 Final Income Tax collection in Indonesia has met the convenience and efficiency principle of “The Four Maxims”. However, it failed to meet the criterion of certainty, owing to uncertainties in the definition and the method for calculating the tax basis. Also, the principle of equality is not realized due to the policy's focus on ease of administration and simplicity. The findings from this research are anticipated to assist tax authorities in formulating policies to enhance compliance among validators.
Financial and non-Financial Performance Analysis for Hotel Sustainability: A Case Study PRAYOGI, I Gusti Bagus Raditya; YUSMARISA, Ni Luh Riska; JATMIKA, Aqmarina Ishmah; ROHMAN, Muhammad Rohid Abdur; PRAMESTI, Ayu Irmma Trisania
Journal of Governance, Taxation and Auditing Vol. 4 No. 2 (2025): Journal of Governance, Taxation and Auditing (October - December 2025) - In Pre
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i2.1689

Abstract

This study aims to analyze financial ratios to assess the sustainability of PT Eastparc Hotel Tbk. The analysis was carried out by comparing financial statements from 2022 to 2024 using a descriptive quantitative method. The ratios used include liquidity, solvency, and profitability. The results of the analysis showed an increase in the liquidity ratio and a decrease in the solvency ratio, indicating that the financial structure is getting stronger. However, the profitability ratio has decreased from 2022 to 2024, so the efficiency of asset and capital use needs to be improved. In general, the value of the ratio is above the industry standard, indicating stable financial conditions. Based on this, management needs to improve the effectiveness of asset management and profit growth strategies for the company's sustainability. From the non-financial side, the company shows an excellent reputation. The company has shown sustained growth with attention to service quality and strengthening of its financial foundation to achieve sustainability.
Co-Authors Dahlia Sari PRAMESTI, Ayu Irmma Trisania PRAYOGI, I Gusti Bagus Raditya ROHMAN, Muhammad Rohid Abdur Yusmarisa, Ni Luh Riska