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IPSAR (International Public Sector Accounting Review)
Published by Politeknik Keuangan Negara STAN
ISSN : -     EISSN : 29874114     DOI : 10.31092/ipsar
Core Subject : Economy,
Economics, Econometrics & Finance
IPSAR: International Public Sector Accounting Review is a peer reviewed journal published twice a year (April and October) by the Diploma IV Study Program in Public Sector Accounting, State Finance Polytechnic PKN STAN. The IPSAR contains articles focusing on theoretical, empirical, and practical research that has a high impact on the field of public accounting especially in the field of state finance. The scope of this journal includes but is not limited to Public Sector Accounting, Auditing, Fiscal Policy, Taxation and Customs, Budget, Government Accounting, Accounting Standards, Central and Regional Finance, Public Policy, Fiscal Decentralization, and other Themes related to State Accounting and Finance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 20 Documents
 1   2 
VACANT HOUSE TAX, A SOLUTION TO HIGH HOUSE PRICES Dinata, I Putu Hendy Bimantara; Tandioga, Frenly Allen Samuel; Cendekiawan, Muslim; Suci, Saraswati Nirmala
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2380

Abstract

This paper will discuss the proposed Vacant House Tax (VHT) implementation scheme in Indonesia, the benefits and potential of VHT implementation in Indonesia, as well as the challenges that must be faced by the government in implementing this tax in Indonesia. the research uses a qualitative method in discussing the topic that is the purpose of this research. The qualitative method in this research is conducted by collecting various literature from books, articles, news, and so on that are relevant to the topic discussed. The potential for additional revenue from VHT is significant enough to increase Regional Original Revenue. This research also provides an overview of the challenges that may occur in the implementation of VHT such as: determining the status and ownership of vacant houses, regulatory adjustments, and environmental and monetary impact. there are research limitations such as in calculating the potential that uses several assumptions caused by the absence of data on the number of vacant houses in Indonesia so that it uses estimated data according to the OECD. This research can add to the study of taxation literature in Indonesia. The research can also be a consideration for the government in designing a tax imposition scheme on vacant houses.
FACTORS AFFECTING MOTOR VEHICLE TAXPAYER COMPLIANCE (EMPIRICAL STUDY: TAXPAYERS TRANSACTING AT SAMSAT, SOUTH JAKARTA) -, Masripah; Subagyo, Betty
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2419

Abstract

This study aims to determine whether there is influence from quality of tax services, modernization of the tax administration system, tax socialization, and tax write-off amnesty on motor vehicle taxpayer compliance. This study uses a quantitative method with a sample of motorized vehicle taxpayers who are transacting at SAMSAT South Jakarta. The sampling technique used simple random sampling with a total sample of 151 respondents. The data is processed and tested using the SEM-PLS method with the SmartPLS 3.0 application. The results of this study indicate that the quality of tax services, modernization of the tax administration system, and tax socialization significantly influence motor vehicle taxpayer compliance. Meanwhile, tax write-off has no effect on motor vehicle taxpayer compliance. The limitation experienced in this research is that many taxpayers are not willing to fill out the published questionnaire. This research can contribute to motor vehicle taxpayers in order to increase taxpayer awareness and compliance with applicable laws and regulations, South Jakarta SAMSAT in order to put forward suggestions for improving services, so that every year services can continue to be improved and all taxpayers are increasingly aware of their responsibilities. as well as motor vehicle tax rights, and can provide additional references and new comparative material for future researchers with different methods and scope in the same field.
An INTERNAL AUDIT EFFECTIVENESS AND VALUE FOR MONEY ON SUSTAINABLE PUBLIC PROCUREMENT IN SOES IN BENGKULU CITY Apriliyani, Natasya Dwi; Puspita, Lisa Martiah Nila Puspita
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2425

Abstract

This study focuses on examining the effectiveness of internal audit and its value in achieving sustainable public procurement. The research was conducted using SMART-PLS version 4 and involved 30 state-owned enterprises in Bengkulu. The participants in the study were internal audit officers and finance officers responsible for procurement. Data collection involved the distribution of questionnaires offline, with 30 companies receiving and returning 30 questionnaires. The findings from the study using SMART-PLS version 4 indicate that: (1) the effectiveness of internal audit does not have a direct impact on sustainable public procurement, (2) internal audit effectiveness has a direct impact on value for money, (3) value for money has a direct and positive impact on sustainable public procurement, and (4) value for money mediates the relationship between internal audit effectiveness and sustainable public procurement.Keywords: efektivitas internal audit, value for money and sustainable public procurement
THE INFLUENCE OF LEADERSHIP STYLE, ORGANIZATIONAL CULTURE, AND INDEPENDENCE ON THE PERFORMANCE EFFECTIVENESS OF AUDITORS OF FINANCIAL AND DEVELOPMENT SUPERVISION AGENCY WITH ORGANIZATIONAL COMMITMENT AS MEDIATION Wulansari, Safitri Dwi; sopian, sopian
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2533

Abstract

The efficient control of corruption and financial accountability at the state or regional level mostly relies on internal supervision that is effective. To guarantee maximum effectiveness in its supervisory role, the Financial and Development Supervisory Agency, serving as the Government Internal Supervisory Apparatus, is committed to improving auditor performance. Both external and internal factors can influence the effectiveness of auditor performance, such as auditor independence, organizational culture, and leadership style. This study delves into how these factors impact auditor performance through the lens of organizational commitment as a mediating variable. Using survey data collection techniques, the research methodology is quantitative. The study was conducted at the Financial and Development Supervisory Agency, with 228 respondents selected through convenience sampling. Data analysis was carried out using the smartPLS.3.0 application. The results of the study indicate that leadership style, organizational culture, and independence have a significant effect on the effectiveness of auditor performance at the Financial and Development Supervisory Agency. Moreover, organizational commitment is identified as a mediator that can influence the relationship between the aforementioned factors and the effectiveness of auditor performance
DO CAPITAL EXPENDITURES HAVE A MODERATING EFFECT ON THE ASSOCIATION BETWEEN REGIONAL GOVERNMENT DEPENDENCE, SIZE AND FINANCIAL INFORMATION TRANSPARENCY? Firmansyah, Amrie; Sitorus, Laurenza; Harsoyo, Allamanda Titania
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 1 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i1.2667

Abstract

This research aims to analyze the influence of dependence and size of local government on the transparency of financial information by using the proportion of capital expenditure as a moderating variable. Research was conducted in four cities and four regencies in Banten Province for five years (2018 - 2022). The method used is purposive sampling using secondary data from Regional Government financial reports and other related documents. Data was collected by accessing the official Regional Government website to search for financial information from 2018 to 2022. Hypothesis testing was carried out using multiple regression analysis for panel data. The research results show that the level of Regional Government dependency and the size of the Regional Government do not influence the transparency of Regional Government financial information, and capital expenditure does not play a moderating role in this relationship. This research implies the importance of transparency of Regional Government financial information as a monitoring medium for the community, especially in managing capital expenditure.
MAPALUS ACTIVITY-BASED REVENUE MANAGEMENT ANALYSIS FOR SUSTAINABLE GOVERNANCE Mardjun, Joya Thasya Ikrimah; leniwati, Driana; Wahyuni, Endang Dwi; Mawardi, Fahmi Dwi
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2909

Abstract

This study focuses on the integration of revenue management and cultural values in Mapalus activities, specifically in managing income obtained from farmers' dues in the Manado region. The study aims to explore the blend of cultural values and income management in Mapalus activities, identify advantages and disadvantages, and develop strategies to maintain transparency, accuracy, and fairness in fund allocation. The interpretive paradigm with a qualitative approach is employed, using a case study research design. Primary data from interviews with key stakeholders and secondary data from accounting reports are utilized. The research highlights the importance of cultural values in revenue management and how they influence decision-making processes. It also emphasizes the role of accounting in maintaining transparency and accuracy in managing funds raised from activities like collecting dues. The findings contribute to a deeper understanding of the unique accounting practices that reflect the values and culture of the Mapalus community.
ANALYSIS OF TRANSPARENCY, ACCOUNTABILITY, COMMUNITY PARTICIPATION, AND ACCOUNTING INFORMATION SYSTEMS IN VILLAGE FUND MANAGEMENT Ummah, Erina Fazia Rotul; Junjunan, Mochammad Ilyas; Nufaisa, Nufaisa
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2917

Abstract

The village government must be able to manage village funds properly because the better the management of village funds, the higher the level of transparency, accountability in the management of village funds. The purpose of this study was to determine the effect of transparency, accountability, community participation and accounting information systems on the management of village funds. The sample of this study was the village head, village secretary, village treasurer, head of service and general affairs, government affairs, welfare affairs, hamlet head, BPD chairman and LPMD chairman with a total of 213 respondents spread across 24 villages in the temple sub-district who participated in the study. The research analysis technique uses multiple linear regression with a probability value of 5% using t-table testing using SPSS 26 software. The results obtained show that accountability, community participation and accounting information systems are able to influence the management of village funds. While transparency is not able to significantly affect the management of village funds.
BOS Funds Keep Being Misused: APIP, What’s Your Next Move? Firmansyah, Amrie; Khairin, Mochamad Yahdi
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2920

Abstract

This study aims to analyze the increasing misuse of School Operational Assistance (BOS) funds and evaluate the role of the Government's Internal Supervisory Apparatus (APIP) in its oversight. The main focus of this research is to identify solutions to improve the supervisory system so that BOS funds can be managed accountably and effectively. This study uses a qualitative approach with a literature review method. Data were collected from various sources, such as academic journals, oversight reports, and government regulations related to BOS fund management. The analysis was conducted to evaluate the effectiveness of APIP’s supervision and identify obstacles faced in managing BOS funds at the school level. The results show that APIP’s oversight of BOS funds has not been effective, as indicated by the increasing number of misuse cases. Factors such as limited human resources, poor internet access, and high workloads are major challenges. The synergy between central and regional APIP, the development of an information technology-based supervision system, and the strengthening of oversight culture are needed to address these issues. This research contributes to providing practical recommendations for enhancing the supervision of BOS funds through better collaboration between APIP, the Education Office, and schools. Additionally, this study offers ideas for developing an internet-based management system to improve the accountability and transparency of BOS fund management.
A Case Study of Tax Treaty to Generate Potential Tax Payer Revenue: A Case Study of Tax Treaty to Generate Potential Tax Payer Revenue Erets, Yoresy; Asqolani, Asqolani
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2948

Abstract

This study aims to determine the tax avoidance scheme by utilizing Tax Treaty, to find out the infirmity of the Directorate General of Taxes (DGT), the improvements that have been made, and to find out whether the Lifting Corporate Veil doctrine can be used in the Treaty Shopping case between Indonesia and other countries. Indonesia's tax ratio trend, from 2001 to 2019, tends to decline. Indonesia's economy has managed to grow but more loss on tax potential. Tax Treaty between Indonesia-Netherlands is widely used by multinational companies to conduct Treaty Shopping. This research was conducted using qualitative research methods with case studies. The object used for the case study is the Supreme Court Decision Number 135/B/PK/PJK/2017. Data were obtained from available literature and interviews. The data will be reduced and grouped according to the themes discussed. Interview data and literature study were also used for data triangulation. Based on the results of the study, it is known that the tax avoidance scheme used in the case study object is the establishment of two companies in the Netherlands then recharacterize the interest payments to dividends. Furthermore, the infirmity of the DGT in this case is that the determination of the Beneficial Owner is not based on solid evidence and the existing regulations did not regulate the Beneficial Owner criteria in detail. DGT has made many improvements, such as amending the Indonesian-Dutch Tax Treaty, adopting a multilateral instrument (MLI), issuing PER-25/PJ/2018, SE-35/PJ/2021, and has compiled General anti-avoidance rule (GAAR) in tax rule. Finally, the principle of Lifting Corporate Veil can be applied to prevent cases of Treaty Shopping, however, its application should have standardize guidelines and consider the investment side.
DETERMINANTS OF CORPORATE EFFECTIVE TAX RATE: EVIDENCE FROM INDONESIA Ardiansyah, Benny Gunawan; Lumban Gaol, Geby Agnes Lumban Gaol
IPSAR (International Public Sector Accounting Review) Vol. 2 No. 2 (2024): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v2i2.2955

Abstract

The phenomenon in developed countries shows that the Effective Tax Rate (ETR) is much lower than the Statutory Tax Rate (STR), whereas in Indonesia it is the opposite. The main cause is that ETR and STR are determined by different variables in their calculations. This study will conduct an analysis of the variables that influence the amount of ETR in Indonesia: capital intensity, inventory intensity, and leverage. The research was conducted using a quantitative multiple linear regression method with a panel data structure in the form of company data listed on the IDX during the 2011-2019 period (before Covid-19 pandemic).The results showed that capital intensity did not have a significant effect on ETR. Every 1 percent increase in capital intensity will result in an increase in the effective tax rate of 1.8 percent. Inventory intensity has a significant and negative effect on the corporate effective tax rates. Every 1 percent increase in inventory will result in a 10.6 percent decrease in the effective tax rate. Leverage has a significant and positive effect on the corporate effective tax rate. Every 1 percent increase in leverage will result in an increase in the effective tax rate of 5.7 percent. Keywords: effective tax rate, capital intensity, inventory intensity, leverage

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