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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Educoretax Jurnalku
Tambunan, Frederik Halomoan
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of regional tax potential in Toba Regency: A Study on the potential of hotel and restaurant taxes in Toba Regency Sitorus, Laurenza; Tambunan, Frederik Halomoan
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1326

Abstract

Compared to other regencies and cities in North Sumatra, the performance of Toba Regency's Local Revenue (PAD) is still below the average (6.51% compared to 9.35%). As a tourist destination, Toba Regency has significant potential to enhance local taxes, particularly hotel and restaurant taxes. Data from the past nine years shows a consistent increase in both hotel and restaurant taxes in Toba Regency. This indicates that the potential for these taxes can still be optimized further. This research employs both quantitative and qualitative methods, using a macro and micro approach. The macro approach involves calculating the Compound Annual Growth Rate (CAGR), while the micro approach uses calculations based on field survey data. The data sources include primary data from taxpayer surveys and secondary data, which consists of historical information from the BPPD of Toba Regency, the Central Statistics Agency, the Provincial Government of North Sumatra, and the DJPK Ministry of Finance. The findings of this study show that the actual revenue from hotel and restaurant taxes in Toba Regency is still below the potential tax value.
Penilaian kualitas laporan keberlanjutan PT Bisi International, Tbk. berdasarkan standar GRI 2021 Tambunan, Frederik Halomoan; Firmansyah, Amrie
Jurnalku Vol 5 No 2 (2025)
Publisher : PT Wim Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jurnalku.v5i2.1525

Abstract

Berbagai penelitian terdahulu menunjukkan bahwa kualitas laporan keberlanjutan dapat meningkatkan nilai perusahaan. Oleh karena itu, artikel ini bertujuan untuk menganalisis kualitas laporan keberlanjutan tahun 2023 yang disajikan oleh PT BISI International, Tbk. Penelitian ini menggunakan metode analisis konten untuk mengevaluasi laporan berdasarkan standar GRI 2021. Sumber data diperoleh dari laporan keberlanjutan PT BISI International, Tbk. tahun 2023. Hasil penelitian menunjukkan bahwa kualitas laporan keberlanjutan PT BISI International, Tbk. masih berada di tingkat partially applied dengan nilai rata-rata 35,56%. Di samping itu, pengungkapan standar topik ekonomi (GRI 200) memperoleh nilai rata-rata terendah dibandingkan dengan pengungkapan umum, lingkungan, dan sosial dengan nilai rata-rata 29,41%. Untuk meningkatkan kualitas laporan keberlanjutan, secara umum, perusahaan sebaiknya memperluas topik materi yang diungkapkan dalam laporan, tidak hanya terbatas pada topik sektor pertanian. Perusahaan juga perlu lebih memperhatikan detail ketentuan-ketentuan dipersyaratkan dalam pedoman pelaporan keberlanjutan GRI dan mematuhinya. Penyaji harus lebih teliti dalam menyajikan data agar terhindar dari kesalahan-kesalahan penulisan. Terakhir, perusahaan perlu untuk menggunakan jasa penjaminan eksternal (external assurance) untuk meningkatkan kepercayaan pengguna terhadap kebenaran informasi yang disampaikan oleh perusahaan. Secara praktis, hasil penelitian ini diharapkan dapat menjadi referensi bagi PT BISI International, Tbk., untuk meningkatkan kualitas laporan keberlanjutannya. Penelitian ini juga diharapkan dapat berkontribusi di bidang ilmiah dengan menambah literatur terkait penilaian kualitas laporan keberlanjutan perusahaan, khususnya di sektor pertanian.
Does Taxpayer Supervision Affect Compliance and Tax Revenue? Evidence from Indonesia Tambunan, Frederik Halomoan; Kuncoro, Antonius Ragil
Journal of Applied Accounting and Taxation Vol. 11 No. 1 (2026): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v11i1.11218

Abstract

Taxpayer supervision is one of the key strategies employed by the Directorate General of Taxes to ensure taxpayer compliance and optimize tax revenue. Motivated by questions regarding the effectiveness of this strategy, this study aims to analyze the impact of three types of supervisory activities—Requests for Clarification of Data and/or Information (P2DK), Field Data Collection (KPDL), and Issuance of Tax Collection Letters (STP)—on tax revenue and tax compliance, as well as to examine the mediating role of tax compliance. The novelty of this study lies in the use of a quantitative, panel data approach at the national level, integrating all three forms of tax supervision as independent variables. The quantitative approach analysis is based on panel data from 259 selected Tax Service Offices (KPP) in Indonesia for the period 2021–2023, obtained through purposive sampling. The results show that P2DK has a significant positive effect on both tax revenue and compliance, while STP only affects tax revenue. In contrast, KPDL does not exhibit a significant influence on either. Furthermore, tax compliance significantly increases revenue but does not mediate the relationship between the supervisory activities and tax revenue. These findings suggest that P2DK is the most effective supervisory instrument for simultaneously enhancing tax revenue and compliance. These findings suggest that P2DK is the most effective tool for simultaneously enhancing compliance and optimizing revenue. Policy implications include prioritizing P2DK in supervision strategies, improving the quality and follow-up of KPDL data, and adopting the approaches used in P2DK for both STP issuance and KPDL procedures.
Co-Authors Amrie Firmansyah Kuncoro, Antonius Ragil Sitorus, Laurenza