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All Journal Krisna: Kumpulan Riset Akuntansi Al-MIKRAJ: Jurnal studi Islam dan Humaniora
Gede Teguh Prasetya Muttiwijaya
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Peran Sistem Core Tax dalam Meningkatkan Efektivitas Pengelolaan Pelaporan Pajak di KKP XYZ I Dewa Agung Nanditiya Putra; Made Andy Pradana Sukarta; Gede Teguh Prasetya Muttiwijaya
AL-MIKRAJ Jurnal Studi Islam dan Humaniora (E-ISSN 2745-4584) Vol. 6 No. 1: Al-Mikraj, Jurnal Studi Islam dan Humaniora
Publisher : Pascasarjana Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/almikraj.v6i1.9041

Abstract

This study aims to identify the challenges faced by XYZ Firm in the tax reporting process using the Core Tax system, and to evaluate the solutions implemented to address those challenges. Core Tax, introduced by the Directorate General of Taxes (DGT), seeks to modernize Indonesia’s tax administration by enhancing efficiency and transparency. However, issues such as system downtime, user adaptation difficulties, and data inconsistencies emerged during its implementation. Through interviews and surveys with tax consultants and employees at XYZ, this study found that a lack of training and outreach was a key obstacle. In response, XYZ implemented intensive training programs, leveraged technology, and improved communication with the DGT to receive technical support. The findings indicate that although challenges persist, the implemented solutions have enhanced the effectiveness of the tax reporting process. This research is expected to provide valuable insights for the development of Indonesia’s tax system and offer practical recommendations for further improvements in the implementation of Core Tax
The BUDGET RATCHETING, ORIGINAL LOCAL GOVERNMENT REVENUE ORIGINAL LOCAL GOVERNMENT REVENUE, FISCAL BALANCE FUND ON CAPITAL EXPENDITURE ALLOCATIONS IN INDONESIA I Made Pradana Adiputra; Gede Teguh Prasetya Muttiwijaya; I Dewa Gede Anom Jambe Adnyana; Komang Tri Yasrawan
KRISNA: Kumpulan Riset Akuntansi Vol. 17 No. 2 (2026): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.17.2.2026.235-246

Abstract

The implementation of regional autonomy enables local governments to independently manage various activities aimed at enhancing regional welfare, including financial management that is more community-oriented. In Indonesia, nearly all regional governments revise their budgets annually, making the examination of changes in capital expenditure budgets a compelling area of study. This research seeks to investigate the role of budget ratcheting in moderating the relationship between local revenue and balancing funds with capital expenditure allocation in Indonesia. The study utilizes secondary data comprising financial statements, specifically the regional revenue and expenditure budgets and budget realization reports published by respective local governments over a five-year period (2019–2023). Data analysis is conducted using hierarchical linear regression techniques. This research adopts a causative design and a quantitative methodological approach. Partially, Local Own-Source Revenue and Balance Funds have a positive and significant effect on capital expenditure allocation, while Budget Ratcheting does not moderate this relationship. This implies local governments must consider both external and internal conditions (uncertainty) when formulating budgets. Therefore, the budget should not always be based solely on past achievements, particularly for PAD, balance funds, and capital expenditure, which cannot be planned only based on previous performance.
Co-Authors I Dewa Gede Anom Jambe Adnyana I Made Pradana Adiputra Komang Tri Yasrawan