Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Locus Penelitian dan Pengabdian JESH: Journal of Economics, Social, and Humanities
Putri, Andi Qur'ani Ratu Sabrina Arham
Unknown Affiliation
Aerospace Engineering Automotive Engineering Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Mathematics

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PMK 136/2024 and the Illusion of Progress: A Microdata-Based Assessment of Indonesia's Tax Gap Putri, Andi Qur'ani Ratu Sabrina Arham
Jurnal Locus Penelitian dan Pengabdian Vol. 4 No. 8 (2025): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v4i8.4597

Abstract

The analysis examines the effect of Minister of Finance Regulation Number 136 of 2024 (PMK 136/2024) on Indonesian tax ratio projections for 2025 until 2029. The regulation implements the Global Anti-Base Erosion (GloBE) Pillar 2 OECD/G20 rules. The simulation using microdata of 20 Indonesian multinational enterprises, tax ratio target and GDP growth from Perpres 12/2025. The study indicates a potential annual top-up tax revenue of approximately Rp43 billion. This potential tax revenue represents a negligible fraction of the estimated Rp44 trillion in tax losses until 2023. It highlighting the persistent issue of non-compliance and the limited standalone impact of PMK 136/2024 in addressing tax base erosion. The downward trend of top-up tax revenue projection to tax ratio demonstrates the improved corporate tax compliance among domestic tax obligations. From this study, researcher also finds the real main purpose of goverment by this regulation, which is to serve it as a tool to enhance compliance rather than a main state revenue source. The research confirms that effective tax enforcement combined with tax administration innovation is essential to achieving the 15% tax ratio target by 2029.
Determinants of Early Financial Reporting in Indonesia’s Financial Sector: The Role of RegTech and Institutional Type Lubis, M. Daffa Fahada; Putri, Andi Qur'ani Ratu Sabrina Arham
Journal of Economics, Social, and Humanities Vol. 4 No. 1 (2026): JESH: Journal of Economics, Social, and Humanities
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/jesh.v4i1.471

Abstract

This study examines the drivers of early financial reporting across Indonesia’s financial institutions. It highlights the influence of institutional type and technological adoption. While digital tools like RegTech are often promoted as solutions for timely compliance, our findings reveal that institutional characteristics, particularly being a financing institution, are far more decisive. Entities in the financing sector, not finance sector as a whole, are over 30 times more likely to report early with a probability increase of more than 50 percentage points compared to other sectors. In contrast, factors such as RegTech adoption, firm size, and IT infrastructure do not exhibit significant influence on reporting timeliness. These results suggest that organizational alignment with regulatory expectations and internal governance practices play a more critical role than digital maturity alone. Despite high levels of technology adoption, early reporting behavior remains uneven which shows reinforcing the notion that technology is not a standalone solution. The logistic regression model used in this study demonstrates strong predictive ability which emphasizes the importance of sectoral identity in shaping reporting outcomes. Policymakers are encouraged to move beyond one-size-fits-all digital mandates and instead develop targeted strategies that address the specific institutional contexts of financial entities
Co-Authors Lubis, M. Daffa Fahada