cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Asqolani Asqolani
Contact Email
asqolani@pknstan.ac.id
Phone
+628129188742
Journal Mail Official
asqolani@pknstan.ac.id
Editorial Address
Sektor V, Jl. Bintaro Utama 5, Jurang Manggu Tim., Kec. Pd. Aren, Kota Tangerang Selatan, Banten 15222
Location
Kota tangerang selatan,
Banten
INDONESIA
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 30 Documents
 1   2   3 
Review Of VAT Administration Based on The Core Tax Administration System (CTAS): A Case Study of The Surabaya Sukomanunggal Tax Office Ati, Dewi Laras; Asqolani, Asqolani
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 1 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i1.3647

Abstract

This study aims to review the VAT administration mechanism in the early stages of CTAS implementation, analyze its advantages, and identify challenges faced. The research focuses on VAT administration through CTAS at the Surabaya Sukomanunggal Tax Office from January to June 2025. The DGT asserts that the digitalization of tax administration is an integral part of bureaucratic reform that cannot be postponed. However, some parties consider this system not yet fully ready due to challenges in infrastructure, human resource quality, and community readiness to adapt. The method used in this study is qualitative analysis. The results show that the implementation of CTAS in VAT administration is relatively practical because it integrates all administrative processes in a single web-based system. Nevertheless, various technical problems and policy misalignments remain as barriers to its optimal implementation. Therefore, the DGT needs to improve system stability and capacity, refine CTAS features according to taxpayer needs, and strengthen support through education and clear regulations.
Review Of the Effectiveness and Implementation of The Unified Periodic Tax Return (Coretax) On Government Agency Taxpayer Compliance and Tax Revenue at Tax Office X Daniswara, Naufal Satria; Asqolani, Asqolani
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 1 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i1.3650

Abstract

This study examines the effectiveness and implementation of the Unification Periodic Tax Return within the Coretax system on the compliance of government agency taxpayers and tax revenue at tax office X. This study employs a qualitative method with data collection techniques through in-depth interviews with Account Representatives and representatives of government agency taxpayers, as well as documentation studies. The results indicate that the Coretax implementation created a "compliance shock," systematically compelling government agencies to become more disciplined through a rigid workflow (tax withholding receipt, report, pay), thereby enhancing reporting compliance. The impact on revenue is more on the acceleration and safeguarding of existing tax potential rather than an absolute nominal increase, whichis tied to budget allocations (DIPA). Key obstacles include technical issues such as delays in SP2D data synchronization, creating a "compliance paradox," an increased manual workload for operators, and a gap between automation expectationsand reality. The efforts of tax office X in providing education and consultation services proved effectivein assisting taxpayers during the transition period.
Aligning Government Capital Expenditures with The Sustainable Development Goals: Evidence from Indonesia Firmansyah, Amrie; Azhar, Zubir
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 1 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i1.3653

Abstract

This study analyzes the alignment between government capital expenditure and the Sustainable Development Goals (SDGs) agenda within Indonesia's fiscal policy framework. Capital expenditure serves as a strategic instrument of public finance to enhance infrastructure, stimulate economic growth, and improve the quality of public services. However, its effectiveness depends on the extent to which fiscal implementation reflects the principles of sustainable development. Using a qualitative descriptive approach with content analysis, this study examines official government documents, including the Central Government Financial Statements (LKPP) and the Annual Summary of Audit Results (IHPS) published by the Audit Board of Indonesia (BPK) for fiscal years 2020–2024. These documents are analyzed in relation to the national development framework outlined in the Medium-Term National Development Plan (RPJMN) 2020–2024 and the implementation of the SDGs as stipulated in Presidential Regulation No. 59 (2017). The findings reveal that improvements in efficiency, accountability, or sustainable outcomes have not fully accompanied the increasing allocation and realization of capital expenditures. Audit results highlight persistent weaknesses in project planning, procurement processes, and asset management, which undermine the transformative potential of government investment. Also, while Indonesia's fiscal policy has formally integrated the SDGs, its implementation remains predominantly output-oriented rather than outcome-driven. Strengthening the integration of SDG indicators into budget planning and evaluation, supported by performance-based auditing, is essential to ensure that every rupiah of capital expenditure contributes effectively to sustainable economic, social, and environmental development.
Assessing The Readiness of Local Governments for Sustainability Reporting in Indonesia: A Policy and Institutional Analysis Firmansyah, Amrie; Azhar, Zubir
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 1 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i1.3654

Abstract

This study assesses the readiness of local governments in Indonesia to implement sustainability reporting within the framework of public accountability and institutional change. Using a scoping review approach, the analysis covers fifteen national and international documents, including key regulatory frameworks and reporting standards. The dataset consists of Indonesia's core policy instruments—such as Law No. 23/2014, Law No. 1/2022, Law No. 59/2024 on the National Long-Term Development Plan (RPJPN) 2025–2045, Presidential Regulation No. 12/2025 on the National Medium-Term Development Plan (RPJMN) 2025–2029, and the Environmental Strategic Assessment (KLHS RPJPN 2023)—as well as global references from the International Public Sector Accounting Standards Board (IPSASB), the International Federation of Accountants (IFAC), and the Organisation for Economic Co-operation and Development (OECD). The findings indicate that Indonesia has developed a strong national policy foundation supporting sustainable governance; however, at the subnational level, sustainability reporting remains conceptual and fragmented. Institutional barriers, including weak inter-agency coordination, disconnected data systems, and limited human resource capacity, hinder implementation. Existing accountability mechanisms, such as LPPD and LAKIP, continue to prioritize administrative compliance over environmental, social, and governance (ESG) impacts. Additionally, the study concludes that Indonesia's public sector exhibits normative alignment with global frameworks (IFRS S1–S2, IPSASB, and IFAC), but lacks operational institutionalization at the local level. Sustainability reporting has not yet transitioned from a compliance-oriented tool into an integrated accountability mechanism. Advancing sustainability accountability in local governance requires stronger institutional coordination, professional capacity building, and data system integration consistent with public sector reporting reforms led by the Government Accounting Standards Committee (Komite Standar Akuntansi Pemerintahan, KSAP).
Tax Treatment of Debt Restructuring and Implementation of PSAK 109 Ardiansyah, Benny Gunawan
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 1 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i1.3658

Abstract

The weakening global economy since the Covid-19 pandemic have triggered a decline in corporate operating profits. Some companies enconter operational losses and the possibility of default. But, for big companies or state owned companies, bankruptcy and liquidation are not an option. Then, debt restructuring or deb modificaion is the preferred for them, allowing companies, such as PT Garuda Indonesia Tbk (GIAA) and PT Waskita Beton Precast Tbk (WSBP), continuing their operation. PSAK 109 recognizes gains and/or losses for restructuring of debt modification from short term to the long term debt. However, there are no tax regulations governing this matter. This study describes the tax treatment of unrealized gains on debt modification due to the implementation of PSAK 109. This study used qualitative methods, conducted through a literature review and in-depth interviews with tax authorities and taxpayer representatives. The results indicate that the debt restructuring undertaken by GIAA and WSBP generated profits due to the exchange of old debt instruments for new ones. Gains on modifications do not actually provide additional ability to pay. However, we must highlight that the definition of tax objects is very broad, so it is still included in the definition of PPh objects in the form of recognition of debt relief income based on Article 4 paragraph (1) letter k of the PPh Law. In addition, there is a burden on the amortization of discount interest expenses that can be charged by the creditor (banking). The addition of expenses that can be deducted as a reduction in the creditor's taxable income should be income for the debtor
Reinforcing State Financial Governance Through an Integrated Approach of Theoretical, Empirical, And Applied Research in Public Sector Accounting yudea, Yudea
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3663

Abstract

This research investigates the contribution of an integrated approach, encompassing theoretical, empirical, and applied aspects, to the reinforcement of Government Accounting Standards and national financial management in Indonesia. Utilizing a sequential exploratory mixed-methods design, this study examines over one hundred scholarly publications from 2010 to 2025 through a structured literature review, performs panel data regression analysis on 150 regional government entities and ten central agencies (2020-2024), and gathers qualitative insights from 22 strategic informants and three in-depth case studies. Theoretical analysis reveals complex interactions among New Public Management concepts, Institutional Theory, and Accountability Theory, signaling a disconnect between formal Government Accounting Standards application for legitimacy and essential operational execution. Empirically, a positive association is observed between conceptual alignment, the accrual implementation rate (averaging 72 percent), workforce capabilities, and information system optimization with advancements in audit opinions and standard compliance rates. Qualitative findings highlight cultural resistance, deficiencies in competency development programs for recent Statement of Government Accounting Standards (No. 16 and 17), and information technology integration challenges as principal field-level impediments. The amalgamation of these three perspectives substantiates all proposed propositions, affirming that Government Accounting Standards's efficacy depends on a thorough comprehension of these components. This research yields a cohesive conceptual model alongside practical proposals for the Government Accounting Standards Committee and The Institute of Indonesia Chartered Accountants. to refine Government Accounting Standards, thereby advancing national financial administration that is more transparent and accountable. 
Generational Determinants of Manual Annual Tax Return Filing: A Mixed-Methods Study of Individual Taxpayers at DJP East Java II Damayanto Putri, Adhara; Asqolani, Asqolani
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3671

Abstract

This study aims to analyze the profile of individual taxpayers who submit their Annual Tax Return (SPT) manually based on generational cohorts within the jurisdiction of Kantor Wilayah Direktorat Jenderal Pajak (DJP) Jawa Timur II. The background of this research is based on the persistent high number of taxpayers filing their SPT manually, despite the availability of a more efficient electronic reporting facility (E-filing) provided by Direktorat Jenderal Pajak. A descriptive qualitative method with an inductive approach was employed, utilizing primary data collected through interviews with tax advisor officers of Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II and open-ended questionnaires distributed to 102 respondents representing the Baby Boomer, X, Y, and Z generations, as well as secondary data from Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II. The results reveal a significant decline in the number of manual filers from the 2021 to 2023 tax years; however, the highest proportion of manual filers remains concentrated among the Baby Boomer generation, who are generally more reluctant to adopt new technologies. Conversely, Generations Y and Z demonstrate a marked increase in the use of electronic filing, which aligns with their strong familiarity and comfort with digital technology. Key factors influencing the preference for manual filing include entrenched habits, perceptions of the complexity of online systems, limited internet infrastructure, and insufficient technical understanding. These findings highlight the necessity of developing more adaptive, generation-based outreach strategies to accelerate the transition toward fully electronic tax reporting, thereby enhancing both the efficiency of tax administration and taxpayer compliance.
The Influence of Audit Findings and Audit Follow-Up on Corruption Levels in Provincial Governments Wibowo, Prasetyo Adi; Sopian, Sopian
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3736

Abstract

This study aims to obtain empirical evidence regarding the influence of audit findings and audit follow-up on corruption levels in provincial governments in Indonesia. Audit findings are analyzed into two categories: internal control weaknesses and non-compliance with laws and regulations. The method applied in this study is a quantitative, purposive sampling approach across 34 provinces in Indonesia during the 2021–2023 period, yielding 102 observations. The secondary data sources were obtained from ICW reports, IHPS BPK, and BPS publications. The data analysis used in this study was multiple regression with a random effects model. The results show that internal control weaknesses has a significant positive effect on corruption levels, and audit follow-up has a significant negative effect on corruption levels. Meanwhile, non-compliance with laws and regulations does not have a significant effect on corruption levels. These findings indicate that weaknesses in internal control systems can create opportunities for corruption, and effective follow-up on audit results can suppress such practices. In contrast, non-compliance with laws and regulations makes it difficult to verify corruption due to information asymmetry.
The Role of E-Government, Financial Audits, and Internal Control Systems in Enhancing Government Performance Accountability Alfiyani, Yola Sri Ratna; Mabrur, Azas
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3738

Abstract

This study aims to analyze the empirical influence of the Electronic-Based Government System, audit opinions, and the maturity level of the Government Internal Control System on the Government Performance Accountability. The Electronic-Based Government System implementation is measured using the SPBE index, audit opinions are assessed through the transformation of financial audit opinion scales, and AKIP performance accountability is proxied by its predicate. Using ordinal logistic regression, this research examines 384 Ministries/Agencies during the 2018–2022 period, with data processed through SPSS 28.0. The findings reveal that higher SPBE index scores, Unqualified audit opinions, and advanced SPIP maturity significantly increase the likelihood of achieving better AKIP ratings. The novelty of this study lies in its comprehensive analysis of SPBE implementation and SPIP maturity using the latest dataset (2018–2022) across Ministries/Agencies. These results underscore the strategic importance of digital governance, reliable financial reporting, and robust internal control systems in improving institutional performance accountability.
Determinants Of Internal Audit Quality at the Inspectorate General of The Ministry Of PUPR Fachrezy, Muhammad Fauzan; Yustiani, Syanni
IPSAR (International Public Sector Accounting Review) Vol. 3 No. 2 (2025): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v3i2.3804

Abstract

This research aims to determine the determinants of internal audit quality at the Inspectorate General of the Ministry of PUPR. The research is a causal study carried out using quantitative methods using PLS-SEM analysis. Data processing in this research uses the SmartPLS 4 application. The results of this research are that the integrity and professional behavior of auditors is proven to have a positive and significant influence on the quality of the internal audits they produce, while the factors of independence, objectivity, competence and organizational support are proven to have no significant influence on quality. internal audit. Apart from that, it was also proven that organizational support cannot moderate the relationship between integrity, independence, objectivity, competence and professional behavior of auditors on the quality of internal audits of the Inspectorate General of the Ministry of PUPR. Therefore, to improve the quality of internal audits at the Inspectorate General of the Ministry of PUPR, training can be carried out that can improve the integrity and professional behavior of auditors.

Page 3 of 3 | Total Record : 30

 1   2   3 

Filter by Year

2023 2025


Reset
Filter By Issues
All Issue Vol. 3 No. 2 (2025): IPSAR Vol. 3 No. 1 (2025): IPSAR Vol. 2 No. 2 (2024): IPSAR Vol. 2 No. 1 (2024): IPSAR Vol. 1 No. 2 (2023): IPSAR Vol. 1 No. 1 (2023): IPSAR