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All Journal Jurnal Ekonomi Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Pajak JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG ATESTASI : Jurnal Ilmiah Akuntansi JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Jurnal Akuntansi Jurnal Manajemen Dinasti International Journal of Digital Business Management Jurnal Keuangan dan Akuntansi Terapan (KUAT)
Agus Bandiyono
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Evaluasi Pengawasan Wajib Pajak Baru Di Kantor Pelayanan Pajak Pratama Jakarta Pulogadung Agus Bandiyono; Rizqya Zuqna
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1732

Abstract

This study aims to conduct a evaluate of supervisions of the newtaxpayers at Pulogadung small tax office and identify the level of compliance of the new taxpayers, the contribution of tax revenue from new taxpayers to office revenue, follow-up the disobidient of the new taxpayers, and obstacles in supervising new taxpayers at Pulogadung small tax office. The research method used to obtain and analyze data is a qualitative method by interviewing and collecting documents as well as literature methods.. Based on the researchs, it can be concluded that the supervision of the new taxpayers is in accordance with SE-37/2015, although there are some activities that are not carried out due to the condition of the new taxpayer. In terms of the level of compliance of the new taxpayers, it is already good, although there are still many taxpayers who have not complied, so the Account Representative must follow up with the issuance of a Tax Collection Letter. The contribution is still below 5%, because taxpayers tend to be new and they operate normally in the second year. The number of Account Representatives and the condition of the taxpayers are the main obstacles in supervision. In addition, the lack of internal office support in the collaboration process with third parties is also an important part of the supervision of new taxpayers.
Audit Experience, Work Expense, and Professional Skepticism on Auditor's Ability in Detecting Lack Agus Bandiyono
Atestasi : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2021): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Various causes of fraud in Indonesia, especially in the government sector, have decreased public trust in the government. This study aims to test empirically the effect of professional skepticism, workload, and audit experience on the ability of internal auditors to detect fraud. The object of this research is the role of auditors at the Inspectorate General of the Ministry of Finance concerning implementing their duties in detecting fraud. The selection of this object was based on the consideration that the auditors there had knowledge and experience regarding internal audits and were interested in disclosing and detecting fraud cases in the Ministry of Finance. In this study, researchers distributed 100 questionnaires from a total population of 285 auditors at the Inspectorate General of the Ministry of Finance. The analysis concluded that the audit experience has a positive but insignificant effect on the ability of internal auditors to detect fraud. The workload has a positive but not significant effect on the ability of internal auditors to detect fraud. Besides, there is a positive and very significant effect of professional skepticism on the ability of internal auditors to detect fraud.
The Effect of State Budget Ratification and Expenditure on The Indonesian Capital Market : An Empirical Study on The LQ 45 Index Shares Agus Bandiyono; Priska Amalia
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5134

Abstract

This study analyzes the market reaction to the State Revenue and Expenditure Budget (APBN) ratification using the event study method. The population in this study were all companies listed on the LQ45 index on the Indonesia Stock Exchange during the period 2009 to 2018, which could reach 101 emissions with a sample of 17 emissions through the purposive sampling technique. The criteria used in selecting the sample were that the stock was consistently in the LQ45 index from 2009 to 2018; the stock was active during the observation period. The share issuer does not take corporate action during the observation period to minimize the confounding effect (confounding effect). The analysis technique uses a paired sample t-test five days before and five days after the ratification of the State Budget (APBN). The results showed that the significant ratification events did not significantly differ in the average abnormal return and the average trading volume activity between before and after the event. There is no significant difference because market players have anticipated the information contained in the ratification event at the initial stage of its preparation. DOI : https://doi.org/10.26905/jkdp.v25i2.5134
Evaluasi atas Implementasi PP Nomor 23 Tahun 2018 dan Implikasinya Terhadap Penerimaan Pajak dan Kepatuhan Wajib Pajak UMKM di Banjarmasin Agus Bandiyono; Nur Syifa Retno Utami
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2841

Abstract

The aims of this study are to evaluate the implementation of PP No. 23 of 2018 at KPP Pratama Banjarmasin Utara and Selatan, to analyze the implications of the implementation of PP No. 23 of 2018 on tax revenue and compliance of SME taxpayers, and to find out the challenges and obstacles in implementing regulations at KPP Pratama Banjarmasin Utara and Selatan. The research method used are the qualitative method of library research and field research in the form of interviews and observations. The results of the research are based on observation, interviewing informants and evaluating the implementing regulations, PP No. 23 of 2018 has been implemented properly. PP No. 23 of 2018 has a positive effect on the revenue and number of SME taxpayers who make tax payments, but it has not made a positive contribution to the compliance of SME taxpayers in reporting annual tax return. This is known through the percentage of SME taxpayers’s annual tax return reporting compared to the number of SME taxpayers registered in Banjarmasin less than 20%. The challenge in implementing this PP is in providing education and awareness of taxpayers who are still low. The perceived obstacles are that taxpayers are not familiar with technology, dependence of taxpayers on officers, and double taxation.
Upaya Penggalian Potensi Pajak Penghasilan dari Transaksi Pengalihan Hak Atas Tanah dan/atau Bangunan Agus Bandiyono; Melinda Fitriyani
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 1 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i1.y2021.p125-138

Abstract

AbstractThis study aims to identify the imposition of income tax, analyze tax potential, explain and evaluate efforts to get the potential income tax and find out the obstacles experienced in getting the potential income tax on income from transfer of land and / or building rights transactions at KPP Pratama Wates.  The research method used is the library research method and the field research method (interviews). The results of this study, in general, KPP Pratama Wates has made efforts to explore the potential income tax from transactions of transfer of rights to land and / or buildings properly. This can be seen from the suitability between the regulations and their application in the office. In addition, there are several obstacles in exploring this potential which causes the efforts to be less than optimal, such as difficulties in communicating with taxpayers, lack of authority in accessing taxpayer data which is more in-depth related to the correctness of the transaction value stated by the taxpayer, and there are still many document applied. by taxpayers who do not have an NPWP so that it is difficult to do follow-up, and there are obstacles from existing regulations. The novelty of the findings (novelty) in this study is to use a newer rule in the form of PER-26 / PJ / 2018 and discuss more deeply and evaluate the application of the SSP-PHTB research procedures.Keywords:  exploration of potential; land rights and / or buildings; income tax; taxation; public sector accounting; state finances                                            Abstrak Penelitian ini bertujuan untuk mengidentifikasi pengenaan pajak penghasilan, menganalisis potensi pajak, menjelaskan dan mengevaluasi upaya penggalian potensi pajak penghasilan serta mengetahui kendala-kendala yang dialami dalam melakukan penggalian potensi pajak penghasilan atas penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan di KPP Pratama Wates. Metode penelitian yang digunakan adalah metode deskriptif kualitatif berupa penelitian kepustakaan dan metode penelitian lapangan berupa wawancara. Hasil penelitian ini, secara umum KPP Pratama Wates telah melakukan upaya penggalian potensi pajak penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan dengan baik. Hal ini dapat diketahui dari kesesuaian antara peraturan dan penerapannya di lapangan. Selain itu, terdapat beberapa kendala dalam melakukan penggalian potensi ini yang menyebabkan upaya yang dilakukan menjadi kurang optimal seperti kesulitan berkomunikasi dengan Wajib Pajak, kurangnya kewenangan dalam akses data Wajib Pajak yang lebih mendalam terkait dengan kebenaran nilai transaksi yang dinyatakan Wajib Pajak, dan masih banyak berkas permohonan penelitian yang dilakukan oleh Wajib Pajak yang belum memiliki NPWP sehingga kesulitan dalam dilakukan tindak lanjut. Kebaruan temuan (novelty) dalam penelitian ini yaitu menggunakan aturan yang lebih baru berupa PER-26/PJ/2018 dan membahas lebih dalam serta mengevaluasi penerapan tata cara penelitian SSP-PHTB tersebut.Kata kunci: penggalian potensi; Hak Atas Tanah Dan/Atau Bangunan; pajak penghasilan; perpajakan; akuntansi sektor publik; keuangan negara
Evaluasi Atas Penerapan Pp 23 Tahun 2018 Pada Kantor Pelayanan Pajak Pratama Kabanjahe Agus Bandiyono; Rika Permatasari Simarmata
Jurnal Akuntansi dan Pajak Vol 22, No 1 (2021): JAP, Vol. 22, No. 1, Pebruari - Juli 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v22i1.1731

Abstract

This research was conducted to evaluate the implementation of Government Regulation No. 23/2018 at the Kabanjahe Primary Tax Office and to find out the problems faced in implementing these regulations. The method used in this research is a qualitative method which is carried out by direct interviews with 2 Account Representatives at KPP Pratama Kabanjahe. The results of this study indicate that the implementation of PP 23 of 2018 at KPP Pratama Kabanjahe can be said to be quite effective. This is based on data on taxpayers who pay PPh Final PP 23 which has increased quite significantly. In addition, there was an increase in PPh Final PP 23 deposits throughout 2018 to 2019. Although there was a decrease in the amount of deposits compared to the previous year, this was due to a decrease in rates from 1% to 0.5%. Although the implementation of PP 23 at KPP Pratama has been quite effective, it does not affect the percentage of taxpayers' compliance, especially corporate taxpayers. Meanwhile, the percentage level of non-entrepreneur individual taxpayer compliance has increased from 2016 to 2019, so it can be concluded that this rule is quite effective in increasing the compliance level of individual taxpayers.
Analisis Corporate Social Responsibility Dalam Aspek Perpajakan Dan Pengaruhnya Terhadap Penghindaran Pajak Agus Bandiyono; Gerardo Budi Satya Dewangga
Jurnal Ekonomi Vol. 25 No. 3 (2020): November 2020
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v25i3.694

Abstract

The obligations to implement CSR in Indonesia is regulated in the Limited Liability Company Law. The disclosure of CSR implementation can be stated by the company in a sustainability report. The tax regulations in Indonesia do not directly regulate the term CSR. In addition, the implementation of CSR can be used as a means of tax avoidance by companies because there are costs for implementing CSR that are deductible. Therefore, this study was conducted to analyze the concept of CSR in the Indonesian taxation aspect, conduct a descriptive analysis of CSR disclosure in the sustainability report, and determine the effect of CSR disclosure on tax avoidance actions in the major financial company listed on IDX. The first result of this research is that the CSR obligation holders according to the Company Law are also the Subjects of Corporate Tax in the Income Tax Law. Costs related to the implementation of CSR have not been regulated directly in the Income Tax Law. However, there are some costs that are consistent with the CSR disclosure standards in GRI G4. Second, the average CSR disclosure by major financial service companies on the IDX is only 27.2%. Third, this study shows that CSR disclosure has no effect on tax avoidance.
Pengaruh kualitas pelayanan kantor pajak terhadap kepuasan wajib pajak Agus Bandiyono; Anni Khoiriyah Sinaga; Khorinalisa Dian Pramukti
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 6, No 2 (2021): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v6i2.y2021.p130-140

Abstract

Taxes are the most extensive foundation on a state revenue budget. Tax revenue optimization is an influential agenda that is constantly being implemented. Moreover, with the economic condition that is weakened due to the current Covid-19 pandemic, the government must find the right strategy and solution to facilitate national economic recovery. Quality service provided to taxpayers is an essential factor in increasing tax satisfaction. If taxpayer satisfaction increases, they can carry out their tax obligations properly to achieve the tax revenue target. This study aims to see the effect of tax office services quality on taxpayer satisfaction. The data used in this study were collected from questionnaires and interviews with relevant respondents for further processing using multiple linear analyses. Based on the analysis, the five dimensions of service quality are affected taxpayer satisfaction on the islands of Java and Sumatera simultaneously AbstrakPajak merupakan fondasi terbesar dalam anggaran pendapatan negara. Upaya optimalisasi penerimaan perpajakan menjadi agenda penting yang selalu dilaksanakan. Terlebih lagi dengan kondisi perekonomian yang melemah karena pandemi Covid-19 yang tak kunjung usai, pemerintah harus menemukan strategi dan solusi yang tepat untuk dapat memperlancar pemulihan ekonomi nasional. Pelayanan berkualitas yang diberikan kepada wajib pajak merupakan faktor penting yang dapat meningkatkan kepuasan wajib pajak. Apabila kepuasan wajib pajak meningkat, maka mereka dapat menjalankan kewajiban perpajakannya dengan baik sehingga target penerimaan perpajakan dapat tercapai. Penelitian ini dimaksudkan untuk melihat pengaruh kualitas pelayanan kantor pajak terhadap kepuasan wajib pajak. Data yang digunakan bersumber dari kuesioner dan wawancara dengan responden yang relevan untuk selanjutnya diolah menggunakan analisis linier berganda. Berdasarkan hasil analisis, diperoleh kesimpulan bahwa lima dimensi kualitas pelayanan berpengaruh terhadap kepuasan wajib pajak di pulau Jawa dan Sumatera secara simultan
ANALYSIS OF IMPLEMENTATION OF SERVICE TO TAX MANDATORY IN PRATAMA TAX SERVICE OFFICE Agus Bandiyono; Rama Daneshwara
Dinasti International Journal of Digital Business Management Vol 1 No 1 (2019): Dinasti International Journal of Digital Business Management (December 2019 - Jan
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.562 KB) | DOI: 10.31933/dijdbm.v1i1.73

Abstract

This research aims to analyze the implementation of the service STO Jakarta Kelapa Gading according to the Circular of the Director-General of Tax No. SE - 84 / PJ / 2011 and SE - 09 / PJ / 2013, and within six components of the assessment Pilot KPP. The research method used to obtain and analyze data that can support this writing is a qualitative method through interviews and document collection through library research. The implementation of excellent service is an obligation of the KPP as a public service provider. To carry out performance evaluations and give awards to offices that have performed excellent service according to existing regulations, an assessment was held to obtain a pilot KPP title held by the Ministry of Finance Assessment Team. This assessment is regulated in Decree of the Minister of Finance of the Republic of Indonesia Number 128 / KMK.01 / 2013 concerning Guidelines for Evaluation of Pilot Service Offices in the Ministry of Finance and Decree of the Director-General of Tax Number KEP-161 / PJ / 2015 concerning Guidelines for Evaluation of Pilot Services Offices at Regional Office Level Directorate General of Taxes. Jakarta Kelapa Gading KPP is the first KPP Pilot Model in the North Jakarta area. Therefore following the implementation of existing services so that the KPP can get a pilot KPP title.
Analisis Keterbukaan Akses Informasi Keuangan dalam Peningkatan Penerimaan Pajak Agus Bandiyono; Ayudya Purwani Putri
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i2.8561

Abstract

This study aims to analyze the implementation of the Policy on Access to Financial Information for Tax Purposes and its role in increasing tax revenue at KPP Pratama Surakarta and the problems or obstacles faced in its implementation. The author uses a qualitative writing method with a literature study approach and field studies in its preparation. The results of this study indicate that the implementation of the Policy on Access to Financial Information for Tax Purposes contributes to the level of tax revenue at KPP Pratama Surakarta, although not significantly. Meanwhile, in its implementation there are still some obstacles experienced by the tax authorities, especially in terms of implementing requests and receipts of IBK (Information, Evidence, and/or Information) so that the Policy for Opening Access to Financial Information for Tax Purposes cannot be utilized optimally. 
Co-Authors Anni Khoiriyah Sinaga Antonius Ragil Kuncoro Ayudya Purwani Putri Gerardo Budi Satya Dewangga Kemas Fahmi Hamzah Khorinalisa Dian Pramukti Melinda Fitriyani Nia Ainin Hidaya Nur Syifa Retno Utami Priska Amalia Rahayu Asriyani Rama Daneshwara Renzo Ilham Ryandhi Rika Permatasari Simarmata Rizqya Zuqna Yuni Betti Mariani