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Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Published by Badan Pemeriksa Keuangan RI
ISSN : 24603937     EISSN : 2549452X     DOI : 10.28986/jtaken
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Tata Kelola & Akuntabilitas Keuangan Negara with registered number ISSN 2460-3937 (print), ISSN 2549-452X (online) is a scientific journal published by Directorate of Research and Development, The Audit Board of Republic of Indonesia (Badan Pemeriksa Keuangan RI). This journal was first published in 2015 and associated with Ikatan Akuntan Indonesia (IAI).Each submitted article will be reviewed by at least two reviewers. This journal publishes two numbers in one volume each year, with 5 articles in each number. This journal has been accredited by the Directorate General for Research Strengthening and Development, the Ministry of Research, Technology, and Higher Education, Republic of Indonesia (Peringkat 2) since year 2016 to 2020 according to the decree No. 21/E/KPT/2018.
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Articles 4 Documents
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Search results for , issue "vol. 12 no. 2 (2026): issue in progress" : 4 Documents clear
Institutionalizing zakat as state revenue: What does the literature reveal? A PRISMA-based systematic review Azwar Azwar; Abur Hamdi Usman; Humaira Ahmad
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 2 (2026): Issue in Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i2.2641

Abstract

Recent debates on fiscal reform have increasingly explored alternative sources of public revenue, particularly in Muslim-majority countries where zakat is considered a potential complement to conventional taxation. This study aims to systematically synthesize international literature on the institutionalization of zakat within state revenue and public finance systems using a PRISMA-based systematic literature review. A qualitative thematic synthesis was conducted on 21 Scopus-indexed publications published between 2003 and 2025. The findings reveal a post-2015 shift from predominantly normative and fiqh-based discussions toward institutional, legal, and macro-fiscal analyses, although empirical fiscal evidence remains limited. Four institutional models emerge from the literature: state-administered, hybrid tax–zakat integration, decentralized regional, and complementary non-state welfare. Across these models, zakat is recognized as a pro-poor and potentially countercyclical fiscal instrument, but its effectiveness depends on governance quality, regulatory harmonization, and public trust. Overall, the literature supports the normative, legal, and economic legitimacy of integrating zakat into public finance while highlighting the need for stronger institutional accountability and more robust empirical research.
Assessing Indonesia’s net tax revenue resilience after COVID-19: Controlled interrupted time series analysis Hendra Hendra
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 2 (2026): Issue in Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i2.2713

Abstract

Revenue resilience is central to public financial management, yet post-crisis revenue growth may reflect cyclical rebound rather than genuine fiscal adaptation. This study addresses that gap by examining whether real net tax revenue administered by Indonesia’s Directorate General of Taxes exhibits resistance, recovery, and renewal after COVID-19 shocks and whether post-2022 strengthening is clearer relative to fiscal comparators. Using annual interrupted time series data for 2015–2025 (constant 2015 IDR), the study estimates segmented and controlled interrupted time series models. Non-tax revenue served as the primary comparator, while customs and excise revenue served as a robustness comparator. Intervention timing follows the policy calendar, incorporating the 2020–2021 tax incentives regime, VAT implementation in 2022, and the Voluntary Disclosure Program. The results indicate an immediate 2020 shock of approximately IDR 222.9 trillion below the counterfactual trajectory, followed by a stronger post-2020 trend of about IDR 75.6 trillion per year. Post-2022 strengthening is more evident relative to non-tax revenue than to customs and excise revenue. The study concludes that annual fiscal resilience can be assessed through deviations from a pre-shock counterfactual and interpreted with caution against fiscal comparators. The article contributes a practical low-frequency framework for monitoring revenue resilience using routinely available public data.
How internal control bridges good governance and budget performance Indra Gunawan; Reschiwati Reschiwati; Amrizal Amrizal; Andhika Pratama Tirta Wijaya
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 2 (2026): Issue in Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i2.2600

Abstract

This study investigates the effects of transparency, accountability, and responsibility on budget performance in public sector organizations, with control activities serving as a mediating mechanism. Using purposive sampling, the study collected data from 288 respondents at the Financial and Development Supervisory Agency (BPKP) involved in financial planning, management, and reporting. Using a quantitative approach, the study analyzed the data using Partial Least Squares–Structural Equation Modeling (PLS–SEM) with SmartPLS 4.0. The findings indicate that accountability and responsibility have positive and significant effects on both control activities and budget performance. In contrast, transparency has a significant negative direct effect on budget performance but a positive indirect effect through control activities. These findings suggest that transparency's contribution to budget performance depends partly on its translation into effective control processes. Control activities therefore play an important mediating role in linking governance principles with budget performance. The findings offer practical implications for strengthening internal control systems, improving the use of integrated information systems, and managing transparency through clear, relevant information. The study also contributes to agency and organizational control theories by highlighting how control activities translate governance principles into budget performance.
From legislative mandate to implementation gap: BEPS 2.0 governance and Indonesia’s fiscal sovereignty Martua Eliakim Tambunan; Poltak Maruli John Liberty Hutagaol
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 12 No. 2 (2026): Issue in Progress
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v12i2.2884

Abstract

BEPS 2.0 has been widely analyzed as a reform of international tax rules and multinational enterprise compliance; however, its implications for state financial governance and audit accountability remain underexplored. This paper examines how Indonesia’s adoption of BEPS 2.0 instruments—UU HPP, PMK 172/2023, and PMK 136/2024—creates an implementation-effectiveness gap between the legislative mandate and enforcement capacity. Using a structured narrative review informed by a historical-institutional perspective, the study synthesizes literature on transfer pricing, BEPS 2.0, public accountability, institutional capacity, and supreme audit institutions. It develops a three-regime framework demonstrating that BEPS 2.0 does not replace arm’s length governance but instead layers GloBE, QDMTT, Amount A, and multilateral certainty requirements onto existing transfer pricing audit burdens. Three governance risks follow: a capacity-sophistication gap, transparency without utilization capacity, and regime-interaction disputes. The study further refines accountability theater as a diagnostic lens for examining gaps between formal BEPS participation and substantive accountability. For Indonesia, the central issue is whether DJP has the institutional capacity to operationalize the regulatory framework through adequate systems, human capital, information utilization, and dispute governance. Finally, the study proposes a BPK-oriented performance audit framework organized around four dimensions: legal readiness, operational readiness, information utilization, and dispute governance.

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