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Articles 1 - 30 of 59
Full-Text Articles in Taxation
Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
Cognitive Awareness And Green Governance In Esg Reporting Quality Improvement, Sanusi Ariyanto, Azwirman Azwirman, Hamsal Hamsal
Jurnal Akuntansi dan Keuangan Indonesia
Background: This study examines how GRI adoption, green accounting, and green audit improve ESG reporting quality in Indonesian companies, while considering environmental unconsciousness as a cognitive moderator. Methods: A quantitative cross-sectional survey was conducted with 151 respondents from 37 companies that had adopted sustainability or ESG reporting practices. Data were analysed using Partial Least Squares Structural Equation Modelling with SmartPLS 4. Findings: GRI adoption, green accounting, and green audit have positive and significant effects on ESG reporting quality. Environmental unconsciousness also significantly moderates these relationships, showing that stronger environmental awareness helps companies translate internal sustainability mechanisms into credible …
Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb
Greenhouse Gas Emissions Disclosure On Firm Value And Financial Performance In Eu-Ets Member Countries, Retta Farah Pramesti, Memed Sueb
Jurnal Akuntansi dan Keuangan Indonesia
Background: Climate change and regulatory frameworks such as the European Union Emission Trading System (EU ETS) have increased pressure on firms to manage and disclose greenhouse gas (GHG) emissions. However, the financial and market consequences of GHG emissions and disclosure remain debated. Method: This study employs a quantitative causal-comparative design using secondary data from the Refinitiv database for 2015–2024. The sample consists of 2,315 European firms participating in the EU ETS. Regression analysis is conducted to examine the effects of GHG emissions and their disclosure on firm value, return on assets (ROA), and return on equity (ROE), with firm size …
The Dialectics Of Governance – Navigating Institutional Complexity, Trust, And Innovation In Indonesia, Muhammad Ramaditya, Rijal Ramdhani
The Dialectics Of Governance – Navigating Institutional Complexity, Trust, And Innovation In Indonesia, Muhammad Ramaditya, Rijal Ramdhani
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
No abstract provided.
Indonesian Tax Reform: A Never-Ending Dialectic, Charoline Cheisviyanny, Niki Lukviarman, Verni Juita, Suhanda Suhanda
Indonesian Tax Reform: A Never-Ending Dialectic, Charoline Cheisviyanny, Niki Lukviarman, Verni Juita, Suhanda Suhanda
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Indonesian tax reform has evolved through recurring cycles of institutional change, yet it continues to face persistent tensions among fiscal demands, administrative capacity, and taxpayer compliance. While existing tax reform studies predominantly examine reform outcomes in terms of revenue performance and compliance rates, limited attention has been given to the structural contradictions that shape reform trajectories over time. This study re-conceptualizes Indonesian tax reform as a dialectical process by applying a thesis–antithesis–synthesis framework to three major reform cycles since 1983. Using an interpretive qualitative design based on documentary reconstruction and illustrative interview evidence, the analysis demonstrates that each reform phase …
Cultural Dimensions And Ethical Perceptions Of Tax Evasion In The Digital Tax Reporting Era, Renna Magdalena, Henny Cheirine
Cultural Dimensions And Ethical Perceptions Of Tax Evasion In The Digital Tax Reporting Era, Renna Magdalena, Henny Cheirine
International Conference on Business and Management Research (ICBMR)
Tax evasion is still a significant challenge for Indonesia's state revenue. This study examines how Hofstede's cultural dimension affects the ethical perception of tax evasion in Javanese MSME owners to overcome the gap in understanding of cultural factors that affect tax compliance behaviour at the individual level. In the context of a tax reporting system that has been fully digitised through e-filing and online applications, it is important to understand that the existence of technology does not necessarily remove the moral rationale for fraudulent acts. A quantitative survey was conducted on 112 MSME owners. Using validated instruments, the study used …
Introduction To Jbb Volume 33 Number 1, Muhammad Ramaditya
Introduction To Jbb Volume 33 Number 1, Muhammad Ramaditya
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
No abstract provided.
Theoretical And Empirical Analysis Of The New Payroll Tax Scheme: Improving Efficiency And Compliance In Indonesia, Mainita Hidayati, Fitria Arianty
Theoretical And Empirical Analysis Of The New Payroll Tax Scheme: Improving Efficiency And Compliance In Indonesia, Mainita Hidayati, Fitria Arianty
Jurnal Vokasi Indonesia
The potential for tax revenue from Payroll Tax in Indonesia can still be optimized. In December 2023, the government issued Presidential Regulation Number 55 of 2023 and Minister of Finance Regulation Number 168 of 2023 to alter the payroll tax scheme and simplify the calculation procedures of Income Tax Article 21. Additionally, Director General of Taxes Regulation Number PER-2/PJ/2024 was issued to regulate changes in creating withholding evidence and reporting the periodic Income Tax Article 21/26 return. This paper aims to analyze the impact of the new payroll tax scheme on the tax burden for taxpayers, the new reporting scheme's …
Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia, Riana Sitawati, Oei Kezia Christina
Relationships With Tax Authorities As A Determinant Of Tax Consultant Performance In Indonesia, Riana Sitawati, Oei Kezia Christina
Jurnal Akuntansi dan Keuangan Indonesia
Background: Tax consultants are central to supporting taxpayer compliance in Indonesia. While technical competence is essential, their performance also depends on constructive engagement with tax authorities, an aspect rarely examined in the Indonesian context. Methods: This study employed a quantitative survey of 158 licensed tax consultants in Indonesia. Data were analyzed using Structural Equation Modeling (SEM-PLS) to test the direct and mediating effects of technical skills and relationships with tax authorities on job performance. Findings: The results indicate that technical skills significantly improve both relationships with tax authorities and perceived job performance. Furthermore, relationships with tax authorities mediate the effect …
Alternative Vat Policies For Sustainable Menstrual Products In Indonesia, Saraswati Nirmala Suci, Hanik Susilawati Muamarah
Alternative Vat Policies For Sustainable Menstrual Products In Indonesia, Saraswati Nirmala Suci, Hanik Susilawati Muamarah
Jurnal Akuntansi dan Keuangan Indonesia
Background: Sustainable menstrual products currently face the same VAT rate as conventional products, making them less affordable and slowing their adoption. This price gap drives consumers toward cheaper disposable alternatives, increasing non-recyclable waste and environmental risks. Addressing this imbalance is essential to advancing sustainability and menstrual equity. Method: This study conducted in-depth interviews with officials from the Directorate General of Taxes, the Fiscal Policy Agency, the Ministry of Environment and Forestry, academicians, and a sustainable product manufacturer. Data were analyzed using the Regulatory Impact Assessment (RIA) framework to evaluate four VAT policy alternatives: normal VAT, VAT exemption, non-collected VAT, and …
Analisis Dampak Kebijakan Insentif Fiskal Terhadap Tingkat Komponen Dalam Negeri (Tkdn) Industri Manufaktur Di Indonesia, Muhammad Muhammad, Riyanto Riyanto
Analisis Dampak Kebijakan Insentif Fiskal Terhadap Tingkat Komponen Dalam Negeri (Tkdn) Industri Manufaktur Di Indonesia, Muhammad Muhammad, Riyanto Riyanto
Jurnal Kebijakan Ekonomi
Over the last decade, the manufacturing sector's contribution to Indonesia's economy has declined. In 2010, it was 29.10% of GDP, but by 2022, it had dropped to 19.14%. Employment in the sector also fell, from 14.91% of the workforce in 2010 to 13.80% in 2022. To reverse this trend, the government introduced a policy to boost the Domestic Component Level (DCL) in manufacturing. By offering fiscal incentives to industries meeting certain DCL targets, the government aims to drive economic growth and job creation. A study using BPS data from 2008-2019 shows that this policy raised DCL by 23.5%.
Policy Strategy For Value-Added Tax Imposition On Social Commerce Transactions, Maria R.U.D. Tambunan, Siti Zaila Noor Afina
Policy Strategy For Value-Added Tax Imposition On Social Commerce Transactions, Maria R.U.D. Tambunan, Siti Zaila Noor Afina
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The burgeoning e-commerce sector offers a promising avenue for tax revenue. However, aligning its regulatory measures with continuous advancements presents challenges. The government has recently issued a regulation that separates commerce and social media functions within social commerce platforms. This study analyzes the determinants to consider in formulating a value-added tax (VAT) policy on economic activities conducted through social commerce platforms and the effective VAT collection strategy. A qualitative descriptive approach was employed, with in-depth interviews and a literature review as data collection techniques. The key finding highlights the importance of efficiently managing data for businesses operating in social commerce …
Assessing Willingness To Pay For Parking Fees Among Residents: Evidence From Malang City, Damas Dwi Anggoro, Aleyda Farihatus Shofwah
Assessing Willingness To Pay For Parking Fees Among Residents: Evidence From Malang City, Damas Dwi Anggoro, Aleyda Farihatus Shofwah
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study aims to investigate the willingness to pay (WTP) for user charges imposed by the local government using an extended Theory of Planned Behavior (TPB). Viewing the local government as a service provider, the construct of perceived value is incorporated to determine behavioral intention toward user charges, marking a novel contribution of this study to the literature. Specifically, this study analyzes (1) the effect of each TPB construct—attitude toward the behavior, subjective norms, and perceived behavioral control (PBC)—on WTP, (2) the effect of perceived value on WTP, and (3) the indirect effect of perceived value on WTP mediated by …
Bridging The Gap: Local Tax Regulations And The Future Of Green Tax In Indonesia, Daffa Zulfa Yudhanto, Murwendah Murwendah
Bridging The Gap: Local Tax Regulations And The Future Of Green Tax In Indonesia, Daffa Zulfa Yudhanto, Murwendah Murwendah
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Indonesia again ranks among the top three countries vulnerable to the impacts of climate shocks. The intensity of the risk from this phenomenon is expected to continue increasing if a change in societal behavior does not accompany it. Referring to the Environmental Protection Management Law, one of the steps that can be taken to regulate such behavior is through economic instruments, such as a green tax. The green tax will be ineffective without a coherent regulatory framework and stakeholder political will. This study analyzes the alignment of green tax regulations at the regional level and the gaps in their implementation …
Projecting The Roles Of The Indonesian State Revenue Authority Toward Tax Administration's Performance, Nidya Hapsari, Adhy Kusuma Putra
Projecting The Roles Of The Indonesian State Revenue Authority Toward Tax Administration's Performance, Nidya Hapsari, Adhy Kusuma Putra
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study analyzes the impact of the Indonesian State Revenue Authority (SRA) on tax ratio and/or tax administration performance. The upcoming establishment of SRA, which is projected to take the semi-autonomous form under the direct command of the President, is part of tax reform in Indonesia. Using interpretive analysis and comparative research methods, the study finds that the idea of merging the Directorate General of Taxes, Directorate General of Customs and Excise, and Directorate of Non-Tax State Revenue into the SRA may contribute positively to increased state revenue and tax administration performance in Indonesia, which fiscal system is characterized by …
Bridging Experience And Intention: The Mediating Role Of Outcome Expectations In Social Entrepreneurship Among Creative Economy Actors, Muhammad Iqbal Rezky, Janah Sojanah, Rasto Rasto
Bridging Experience And Intention: The Mediating Role Of Outcome Expectations In Social Entrepreneurship Among Creative Economy Actors, Muhammad Iqbal Rezky, Janah Sojanah, Rasto Rasto
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study explores the role of outcome expectations in mediating the influence of prior experience on social entrepreneurship intention in the creative economy sector of Indonesia. Despite the increasing interest in social entrepreneurship, research on the factors driving the intention to become a social entrepreneur remains scarce. This study employed the Social Cognitive Career Theory (SCCT) as a theoretical framework to investigate social entrepreneurship as a career choice, focusing on the influence of outcome expectations on social entrepreneurship intention. A quantitative explanatory survey was conducted with 290 creative economy actors in Bandung through questionnaires. Data were analyzed using Partial Least …
Environmental Tax Reform: Eco-Friendly Policies In Indonesia Amid The Climate Crisis, Ocktarani Ocktarani, Elsie Kasim
Environmental Tax Reform: Eco-Friendly Policies In Indonesia Amid The Climate Crisis, Ocktarani Ocktarani, Elsie Kasim
Jurnal Vokasi Indonesia
This research starts from the factual problem of the climate crisis phenomenon which causes a domino effect on the environment and the economic sector. Therefore, it is necessary to carry out environmental tax reform (green tax reform). Based on these problems, research was carried out to explain the green tax theory and look at green tax policy in Indonesia. The research method used in this research is qualitative with a constructivist approach. The result of the study indicate Indonesia's implementation of green tax rules signifies a proactive approach to addressing environmental challenges. However the effectiveness of these taxes is contingent …
Cfo-Ceo Informal Ties, Business Strategy, And Tax Aggressiveness, Hilmi Khuluqy, Siti Maisaroh, Alfa Rahmiati, Heru Tjaraka
Cfo-Ceo Informal Ties, Business Strategy, And Tax Aggressiveness, Hilmi Khuluqy, Siti Maisaroh, Alfa Rahmiati, Heru Tjaraka
Jurnal Akuntansi dan Keuangan Indonesia
This study aims to provide empirical evidence on the impact of the informal relationship between the CFO and CEO on tax aggressiveness, and the moderating role of business strategy in this relationship. The data used in this study is sourced from companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The informal relationship between the CFO and CEO is measured through social ties and CFO co-option, while tax aggressiveness is measured by book-tax differences. This study also explores how business strategies, categorized as prospector or defender, moderate this relationship. The results indicate that CFO-CEO social ties …
Corporate Tax Disclosure In Indonesia: Trends, Content, And Determinants Based On Gri Standard 207, Sandra Aulia
Corporate Tax Disclosure In Indonesia: Trends, Content, And Determinants Based On Gri Standard 207, Sandra Aulia
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study analyzes the trends, content, and factors influencing corporate tax disclosure in Indonesia based on GRI Standard 207. Data were obtained from sustainability reports of companies listed on the Indonesia Stock Exchange for 2021–2023 and analyzed using content analysis, descriptive methods, and panel data regression. The findings show a significant increase in tax disclosure in line with GRI Standard 207 from 2021 to 2023. The financial and energy sectors had the highest disclosure rates, while the technology and property sectors had lower adoption. The "Approach to Tax" (207-1) element was most frequently disclosed, while technical elements like "Country-by-Country Reporting" …
Sengketa Pajak Atas Penugasan Pemerintah Pada Perusahaan Bumn (Studi Kasus Pertamina, Pos Indonesia Dan Reasuransi Indonesia Utama), Raja Darius Sutardjo Sinaga
Sengketa Pajak Atas Penugasan Pemerintah Pada Perusahaan Bumn (Studi Kasus Pertamina, Pos Indonesia Dan Reasuransi Indonesia Utama), Raja Darius Sutardjo Sinaga
Jurnal Hukum & Pembangunan
State-owned enterprises (BUMN) are legal entities which the government has more than 51% ownership. The purpose of BUMN being established is to carry out national development by seeking profits that can become income for the government as well as carrying out public activities through carrying out public services such as providing telecommunications, electricity, water, and construction of public facilities which cannot be fully fulfilled by the government. Therefore, the government hands over the completion of public services to BUMN to carry them out because of their expertise in their respective fields. In every business process carried out by a legal …
Criticizing The Asset Repatriation Policy For Tax Amnesty In Indonesia: An Interpretive And Comparative Study, Nidya Hapsari
Criticizing The Asset Repatriation Policy For Tax Amnesty In Indonesia: An Interpretive And Comparative Study, Nidya Hapsari
Jurnal Vokasi Indonesia
Indonesia finds tax amnesty as a reliable funding alternative to develop a sustainable economy. Since 1964, Indonesia has implemented five tax amnesty programs. The latest two programs would offer lower amnesty compensation rates if taxpayers repatriated offshore assets back to Indonesia. However, the tax amnesty repatriation policy merely contributed minimal amounts of repatriated assets and low number of participants. Consequently, it failed to raise sufficient liquidity, fiscal revenues, tax compliance and economic growth. Hence, the study aims to (1) determine the justification and mechanism for the asset repatriation policy and (2) criticize the repatriation policy implementation. Applying interpretive and comparative …
The Effect Of Tax Avoidance, Tax Rate Change, And Sustainability Disclosure On Earnings Management, I Putu Hendy Bimantara Dinata, Asqolani Asqolani
The Effect Of Tax Avoidance, Tax Rate Change, And Sustainability Disclosure On Earnings Management, I Putu Hendy Bimantara Dinata, Asqolani Asqolani
Economics and Finance in Indonesia
This study aims to analyze the effect of tax avoidance, changes in tax rates, and sustainability disclosures on earnings management. The sample in this study is public companies listed on the IDX for the period 2018–2021. The results of this study indicate that tax avoidance has no effect on earnings management. In addition, after the reduction in the corporate income tax rate, companies tend to conduct earnings management to reduce revenue. In the sustainability aspect, environmental sustainability disclosure has no effect on earnings management, while social sustainability disclosure has a positive effect on earnings management. The results of this study …
Performance Of The Public Service Bureaucracy: Urban, Rural, And Building Tax Service Model (Pbb-P2) Based On Information And Technology, Rahmawati Rahmawati, Raniasa Putra
Performance Of The Public Service Bureaucracy: Urban, Rural, And Building Tax Service Model (Pbb-P2) Based On Information And Technology, Rahmawati Rahmawati, Raniasa Putra
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The community needs effective, efficient, and accountable public services, including tax services. The Urban & Rural Land & Building Tax (PBB-P2) is a new type of tax for the regions. In the course of its management, there are obstacles and problems. Among them, the community as taxpayers (WP) has difficulty fulfilling their obligations to pay taxes. In addition, the weak administration system of services to taxpayers is due to limited human resources (HR) facilities, infrastructure, organizations, and others. Regional Financial and Asset Management (BPPKAD) considers the bureaucracy too long and prone to deposit discrepancies. The research method used is descriptive …
Konstitusionalitas Open Legal Policy Mengenai Kebijakan Earmarking Pajak Karbon Di Indonesia, Mahaarum Kusuma Pertiwi, Praditya Janu Wisaksono
Konstitusionalitas Open Legal Policy Mengenai Kebijakan Earmarking Pajak Karbon Di Indonesia, Mahaarum Kusuma Pertiwi, Praditya Janu Wisaksono
Jurnal Hukum & Pembangunan
The Law on Harmonization of Tax Regulation mandates government regulation to regulate the allocation of carbon tax revenue for controlling climate change. Based on Article 13 paragraph (12) and paragraph (15) letter b of the Law on Harmonization of Tax Regulation as well as the Constitutional Court's judicial review decisions regarding open legal policies and tax earmarking, this article answers questions regarding the legal construction of open legal policy options in Indonesia which confirms further delegation of carbon tax earmarking through government regulation. The government may allocate state revenue from carbon tax to control climate change. This means that carbon …
Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra
Unraveling The Effects Of Transfer Pricing Documentation Regulation: Indonesia’ Evidence, Anggari Dwi Saputra
Jurnal Akuntansi dan Keuangan Indonesia
To counter tax avoidance using transfer mispricing practices, Indonesia introduced a transfer pricing documentation policy. This policy requires taxpayers to be transparent with their transfer pricing decisions. Treating the implementation of this policy as a shock to the taxpayers, this paper examines how the transfer pricing documentation policy affects a firm's tax avoidance behaviour by employing regression discontinuity design and difference-in-difference. Immediately after introducing the policy, a regression discontinuity analysis results indicate a 0.9 percentage point increase in tax/sales among taxpayers obligated to prepare transfer pricing documentation. A 0.3 to 0.7 percentage point increase in the tax/sales of the treatment …
The Evaluation Of Employee Tax Incentive During Covid-19 Pandemic: A Study On Commerce Industry In Jakarta, Umar Hamzah, Maria R.U.D. Tambunan
The Evaluation Of Employee Tax Incentive During Covid-19 Pandemic: A Study On Commerce Industry In Jakarta, Umar Hamzah, Maria R.U.D. Tambunan
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The Covid-19 pandemic has had impacts on various aspects of human life, particularly economic activities. In response to this situation, the government issued an income tax incentive policy for employees borne by the government (PPh 21 DTP) to maintain the purchasing power of the community, especially for employees during the pandemic. Until the end of 2020, the realization report of this incentive utilization was still low, reaching only 29.8% of the budget ceiling. This study aims to evaluate the PPh 21 DTP tax incentive policy using Dunn's policy evaluation criteria (2004). Policy evaluation covers aspects of effectiveness, efficiency, sufficiency, fairness, …
How Is The Transfer Pricing Concept “Arm’S Length Principle” Applied In Indonesia?, Maria R.U.D. Tambunan
How Is The Transfer Pricing Concept “Arm’S Length Principle” Applied In Indonesia?, Maria R.U.D. Tambunan
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The research is aimed at analyzing how the arm’s length principle has been applied to transfer pricing cases in Indonesia. The arm’s length principle has become a global formula used by entities to ascertain that the transaction value has been done in an acceptable manner. The arm’s length principle has also become a fundamental basis in Indonesian tax regulations to assess the fairness of price for transactions undertaken by multinational entitles with their affiliation located outside the Indonesia’s jurisdiction. This research used qualitative approach and qualitative research method. The research shows that the manufacturing entities in Indonesia are mostly contract …
Digitalization And Tax-Motivated Income Shifting, Devenni Putri Fau, Lestari Kurniawati
Digitalization And Tax-Motivated Income Shifting, Devenni Putri Fau, Lestari Kurniawati
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Numerous studies show that the tax rate difference between parent and subsidiaries as well as among subsidiaries acts as the incentive for income shifting between multinational corporations (MNCs). Digital business models that emerged as an impact of digital transformation may exacerbate income shifting by MNCs. However, empirical studies to support the relation between digital business models and income shifting is still scarce. Thus, this study examined whether Indonesia’s foreign-owned manufacturing companies shift income in respect to its foreign-parent tax rate and if the level of digitalization exacerbates the practice. This study used the income-shifting approach by Hines and Rice (1994) …
Biodiversity Disclosure Of Indonesian Companies And The Role Of The Board Of Commissioners, Ahmad Hambali, Desi Adhariani
Biodiversity Disclosure Of Indonesian Companies And The Role Of The Board Of Commissioners, Ahmad Hambali, Desi Adhariani
Jurnal Akuntansi dan Keuangan Indonesia
The environmental damage that occurs on a large scale has an impact on reducing biodiversity. Biodiversity has an important role that is useful for human life and plays a central role in economic development. This condition makes various parties aware of their role in preventing further damage. Companies, whether directly or indirectly, owe a great deal to the environment. This study seeks to examine the role of the Board of Commissioners as proxied by the size of the Board of Commissioners, the proportion of Independent Boards, and the proportion of women on the Board of Commissioners as a corporate governance …
Evaluating The Effectiveness Of Tax Objection Review In Indonesia’S Tax Authority, Yuli Trisnawati, Siti Nuryanah
Evaluating The Effectiveness Of Tax Objection Review In Indonesia’S Tax Authority, Yuli Trisnawati, Siti Nuryanah
Jurnal Akuntansi dan Keuangan Indonesia
An evaluation of the effectiveness of tax objection review by the Directorate General of Taxes (DGT) is required due to the increasing number of tax disputes that continue to litigation and a low winning rate for DGT in tax court (approximately 40%). This study aims to analyze the effectiveness of reviewing tax objections at DGT using Campbell's Effectiveness Theory (1989) with criteria of programs and goals success, program satisfaction, inputs and outputs conformity, and overall goal achievement. This is case study research with a qualitative method presented in a descriptive analysis. Data was collected through documentation, interviews, and satisfaction surveys. …
Transfer Pricing Settlement In Indonesia: A Note For Tax Authority, Tax Court, And Taxpayers Based On The Tax Court Decisions, Maria R.U.D. Tambunan
Transfer Pricing Settlement In Indonesia: A Note For Tax Authority, Tax Court, And Taxpayers Based On The Tax Court Decisions, Maria R.U.D. Tambunan
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Transfer pricing disputes have been quite high and have been considered as an important issue in taxation system in Indonesia. The high level of these disputes should be a common concern, especially to examine how the dispute process occurred and how to resolve it. This study aims to discuss the tax auditor, taxpayer, and tax court judge behavior’s prior to the transfer pricing issue and how to reduce the dispute. This study uses tax court decisions settled year 2015-2019 as the locus of the study. The research uses qualitative approach and qualitative method. The data was collected from the study …