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All Journal Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Handa, Adrian
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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The Advantages and Disadvantages of E-Commerce Tax and Income Tax for the Indonesian Economy and the Welfare of MSMEs in Indonesia Gusneli, Gusneli; Asry, Shofia; Sugiarti, Sri; Mawaddah, Mawaddah; Handa, Adrian
Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory Vol. 3 No. 4 (2025)
Publisher : Sharia Journal and Education Center Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62976/ijijel.v3i4.1545

Abstract

The rapid growth of the digital economy in Indonesia has shifted the transaction paradigm from conventional to e-commerce platforms , which brings new challenges to the national tax system. This article aims to analyze the advantages and disadvantages of implementing e-commerce taxes and Income Tax (PPh) on Indonesia's economic stability and their impact on the welfare of Micro, Small, and Medium Enterprises (MSMEs). Through a systematic literature review and descriptive analysis, this study found that imposing taxes on the digital sector can create a fair competition ( level playing field ) between online and offline businesses and significantly increase state revenue. However, on the other hand, administrative burdens and the potential for reduced competitiveness are major challenges for MSMEs still in the economic recovery phase. The study concludes that although tax policies are necessary for fiscal sustainability, the government needs to implement progressive tariff policies and simplify the tax bureaucracy to maintain a balance between state revenue targets and the sustainability of MSMEs as the backbone of the national economy.
AUDIT REPORT LAG UNDER TIGHTENED REGULATIONS: EVIDENCE FROM INDONESIA’S CONSUMER NON-CYCLICALS Handa, Adrian; Andreas, Andreas
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.257-270

Abstract

This study examines the effects of operational complexity, management replacement, and firm size on audit report lag among consumer non-cyclical companies listed on the Indonesia Stock Exchange during 2021–2023, following the implementation of Financial Services Authority Regulation (POJK) No. 14/POJK.04/2022, which introduced tighter reporting deadlines. Using a quantitative approach and 65 purposively selected firms, the results indicate that higher operational complexity and management replacement significantly increase audit report lag. Contrary to expectations, firm size shows a positive effect, suggesting that larger firms experience longer audit delays. This study contributes to the audit report lag literature by explaining the underlying audit mechanisms, including increased verification risk, coordination complexity, and information asymmetry under regulatory tightening. By focusing on the consumer non-cyclical sector—characterized by large operational scale, regulatory exposure, and stable public demand—the study extends Agency Theory by demonstrating that regulatory pressure may intensify, rather than reduce, agency conflicts. Practically, the findings highlight the importance of strengthening internal controls during managerial transitions, improving audit planning for complex clients, and adopting more context-sensitive regulatory enforcement to enhance reporting timeliness without exacerbating audit delays.
Co-Authors Andreas Andreas Asry, Shofia Gusneli Gusneli Mawaddah Mawaddah, Mawaddah Sri Sugiarti