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Paulus Parnyoto
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realpaul@ugm.ac.id
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abis-maksi.feb@ugm.ac.id
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INDONESIA
ABIS: Accounting and Business Information Systems Journal
Published by Universitas Gadjah Mada
ISSN : 23021500     EISSN : 23021500     DOI : 10.22146/abis
Core Subject : Economy,
Economics, Econometrics & Finance
ABIS : Accounting and Bussiness Information Systems Journal, terbitan ini berisi artikel bidang ilmu Akuntansi dan Sistem Informasi yang diterbitkan secara berkala satu tahun 4 kali yaitu pada bulan Februari, Mei, Agustus dan November.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol 13, No 4 (2025): November" : 2 Documents clear
Implementasi Pemanfaatan Compliance Risk Management Dalam Pengawasan Kepatuhan Wajib Pajak Studi Kasus KPP Madya Medan Dan KPP Madya Dua Medan Oktavianingsih, Ayu Puji; Suwardi, Eko
ABIS: Accounting and Business Information Systems Journal Vol 13, No 4 (2025): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v13i4.110036

Abstract

Penelitian ini bertujuan untuk memberikan pengetahuan terkait pemanfaatan pengelolaan risiko kepatuhan (Compliance Risk Management) dalam rangka pengawasan kepatuhan kewajiban perpajakan Wajib Pajak oleh Account Representative, serta mengidentifikasi data dan/atau informasi yang dapat meningkatkan keandalan dalam penilaian risiko kepatuhan Wajib Pajak. Penelitian ini merupakan penelitian kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan melalui wawancara mendalam kepada Responden Penelitian, serta telaah atas dokumen. Pemilihan Responden dilakukan berdasarkan theoretical sampling. Data yang diperoleh telah dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Pengelolaan risiko kepatuhan Wajib Pajak merupakan hubungan antara pemenuhan kewajiban perpajakan oleh Wajib Pajak dan dampak fiskal yang dihasilkan, yang memberikan informasi terkait tingkat risiko kepatuhan Wajib Pajak dalam melaksanakan kewajiban perpajakannya. Ketersediaan dan akurasi data Wajib Pajak akan mempengaruhi keandalan informasi risiko kepatuhan Wajib Pajak, sehingga Account Representative dapat menentukan Wajib Pajak yang menjadi prioritas kegiatan pengawasan. Tahapan analisis dan klarifikasi atas informasi profil risiko Wajib Pajak dilaksanakan dan didokumentasikan oleh Account Representative melalui Sistem Administrasi, serta dilakukan kegiatan pemantauan dan evaluasi efektivitas pengawasan kepatuhan Wajib Pajak terhadap perubahan perilaku kepatuhan Wajib Pajak. Pengembangan pengelolaan risiko kepatuhan meliputi peningkatan basis data pembentuk risiko kepatuhan, serta penerapan sistem inti administrasi perpajakan sebagai sistem terintegrasi yang dapat diakses baik oleh Wajib Pajak maupun Account Representative.   
Related party transactions: Do they matter to auditors? Evidence from audit opinions in Indonesia Mustikarini, Arizona
ABIS: Accounting and Business Information Systems Journal Vol 13, No 4 (2025): November
Publisher : Master in Accounting Program

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/abis.v13i4.111145

Abstract

I examine how independent auditors respond to the firms' related party transactions (RPTs), namely related party sales, purchases, receivables, and payables. I use Indonesian data where RPTs are profoundly prevalent. I predict that the nature of RPTs potentially leads to a higher risk of material misstatements, and thus, the auditor is likely to issue a modified audit opinion (MAO). The data is hand-collected from RPT disclosures in the annual reports from 360 firm-years during the financial year of 2011-2015. The data is analyzed using a logistic regression. Based on the analyses, I find that related party sales, purchases, and payables are positively associated with the issuance of an MAO. These results suggest that auditors respond to RPTs as high-risk transactions. However, I find no empirical support that RPT receivables are associated with MAO issuance. Findings from this research contribute to the literature by demonstrating that RPTs matter to auditors’ decisions about opinion issuance. Results also suggest practical implications from this study. It is critical for auditors to have a comprehensive knowledge of the nature of RPTs conducted by audit clients, as RPTs are considered high-risk transactions.

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