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All Journal Jurnal Akuntansi & Auditing Indonesia BAKI (Berkala Akuntansi dan Keuangan Indonesia) Liquidity: Jurnal Riset Akuntansi dan Manajemen International Research Journal of Business Studies (E-Journal) AFEBI Management and Business Review Jurnal Akuntansi dan Keuangan Indonesia
Christine Tjen
Department Of Accounting, Faculty Of Economics And Business, Universitas Indonesia, Jakarta, Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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 1 
Corporate Social Responsibility Disclosure, Environmental Performance, and Tax Aggressiveness Sari, Dahlia; Tjen, Christine
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 9, No 2 (2016): August - November 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.15 KB)

Abstract

Evaluasi Tax Diagnostic dan Tax Audit Review Pada PT. X Dalam Rangka Pelaksanaan Tax Efficiency dan Self-Defence atas Pemeriksaan Pajak Eduardo Samary Parulian; Christine Tjen
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 9 No 2 (2020): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v9i2.677

Abstract

The high difference of interests between taxpayers who are trying to pay taxes as obediently and efficiently as possible with the state (Tax Officer) who is trying to maximize revenue through taxes certainly has an impact on increasing audits and compliance of taxpayer, one of which is PT. X. This study aims to analyze the effectiveness of the application of Tax Planning namely Tax Diagnostic and Tax Audit Review. This study uses qualitative methods to be able to analyze more deeply about the strategies taken by PT. X in doing taxation efficiency. The results showed that the use of Tax Diagnostic provides PT X information to be able to act efficiently in taxation both administratively or materially, and the use of Tax Audit Review provides PT X information to be able to conduct self-defense (Pre-Audit) in the event of a tax audit by tax officers and increasing company Tax Saving in tax audits that occurred in 2015 to 2016.
Improving the tax e-filing system in Indonesia: An exploration of individual taxpayers’ opinions Panggah Tri Wicaksono; Christine Tjen; Vitria Indriani
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss2.art4

Abstract

The growing number of e-filing users in Indonesia requires a more robust e-filing system, so continuous improvement is essential. This study investigates areas of improvement to the e-filing system by exploring taxpayers’ opinions. An open-ended survey question was used to collect opinions from individual taxpayers who have used the system to file their tax returns. There were 318 respondents who provided answers to the question. This study used qualitative content analysis on participants’ responses about how the e-filing system can be improved. We utilized NVivo 12 qualitative data analysis software to perform coding of participants’ responses. This study employed the three quality dimensions (i.e., system quality, information quality, and service quality) in the updated DeLone and McLean Information Systems (IS) Success Model as a lens to analyze taxpayers’ opinions. The results show that taxpayers are especially concerned about improvements in these areas: access to the system and ease of use (system quality), e-filing guidelines and data security (information quality), and dissemination program (service quality). This study provides recommendations for the Directorate General of Taxes to improve the e-filing system to support taxpayers’ needs optimally.
THE IMPACT OF DEMOGRAPHIC FACTORS ON TAX COMPLIANCE IN INDONESIA Ganda Frisno Pasaribu; Christine Tjen
Berkala Akuntansi dan Keuangan Indonesia Vol. 1 No. 2 (2016): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.82 KB) | DOI: 10.20473/baki.v1i2.2696

Abstract

This study aims to determine how the impact of demographic factors on tax compliance behavior. Tax compliance behavior is seen from the taxpayer's intention to carry out tax evasion. Data was collected by distributing questionnaires and the number of samples was 304 respondents. The results of this study indicate that male and female respondents have the same tax compliance. The results also show that there is no difference in tax compliance between married and unmarried respondents. The independent variables of education level, type of work and income level were significantly correlated with tax compliance.
EVALUATION OF TAXATION PROVISIONS ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM Posma Leonardo; Christine Tjen
AFEBI Management and Business Review Vol 4, No 1 (2019)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (315.804 KB) | DOI: 10.47312/ambr.v4i1.226

Abstract

This research is based on the problem of the development of transactions e-commerce that do not necessarily boost state revenues from the taxation sector. The Directorate General of Taxation has made an affirmation regarding e-commerce by issuing SE-62 / PJ / 2013 dated December 27, 2013 concerning Affirmation of Provisions on Taxation of Transactions E-commerce, where transactions e-commerce are subject to the same tax as conventional business actors. This study aims to analyze the application of SE-62 / PJ / 2013 at PT Bukalapak.com and provide recommendations to PT Bukalapak.com related to the taxation aspect of transactions e-commerce. The object of the research is PT Bukalapak.com with the Tax Division as a unit of analysis. The research instrument uses interviews with PT Bukalapak.com and questionnaires to sellers who transact using the marketplace platform. The conclusion of the study is that PT Bukalapak.com does not implement or apply specific provisions for users of the Bukalapak application, this refers to the taxation system carried out in Indonesia, namely self assessment. Lack of tax knowledge on taxation obligations causes less success in maximizing tax payments on transactions e-commerce. PT Bukalapak.com has the initiative to become a partner of the taxation authority.
PENGARUH BOOK-TAX DIFFERENCES TERHADAP PERINGKAT OBLIGASI DI INDONESIA Christina, Vinna; Abbas, Yulianti; Tjen, Christine
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 2
Publisher : UI Scholars Hub

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Abstract

This research is aimed to analyze the influence of book-tax differences on bond ratings in Indonesia for six years of observation period (2003-2008) using the ordinal logit regression method. Variables used to proxy book-tax differences are deferred tax expenses and tax-to-book ratios. As apposed to Crabtree and Maher (2009) who found book-tax differences have a negative and significant influence on bond ratings. This research shows that large positive deferred taxes have no significant influence whereas large negative book-tax differences have a positive and significant influence on bond ratings, which means the larger negative book-tax differences from the company will increase the bond rating of that company
EVALUATION OF TAXATION PROVISIONS ON TRANSACTIONS E-COMMERCE ON THE MARKETPLACE PLATFORM Posma Leonardo; Christine Tjen
AFEBI Management and Business Review Vol. 4 No. 1 (2019): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/ambr.v4i1.226

Abstract

This research is based on the problem of the development of transactions e-commerce that do not necessarily boost state revenues from the taxation sector. The Directorate General of Taxation has made an affirmation regarding e-commerce by issuing SE-62 / PJ / 2013 dated December 27, 2013 concerning Affirmation of Provisions on Taxation of Transactions E-commerce, where transactions e-commerce are subject to the same tax as conventional business actors. This study aims to analyze the application of SE-62 / PJ / 2013 at PT Bukalapak.com and provide recommendations to PT Bukalapak.com related to the taxation aspect of transactions e-commerce. The object of the research is PT Bukalapak.com with the Tax Division as a unit of analysis. The research instrument uses interviews with PT Bukalapak.com and questionnaires to sellers who transact using the marketplace platform. The conclusion of the study is that PT Bukalapak.com does not implement or apply specific provisions for users of the Bukalapak application, this refers to the taxation system carried out in Indonesia, namely self assessment. Lack of tax knowledge on taxation obligations causes less success in maximizing tax payments on transactions e-commerce. PT Bukalapak.com has the initiative to become a partner of the taxation authority.
Co-Authors Abbas, Yulianti Abbas, Yulianti Christina, Vinna Christina, Vinna Dahlia Sari, Dahlia Eduardo Samary Parulian Ganda Frisno Pasaribu Panggah Tri Wicaksono Posma Leonardo Vitria Indriani