Article Per Year (5 Year)
p-Index From 2019 - 2024
1.456
P-Index
This Author published in this journals
All Journal IPTEK Journal of Proceedings Series Journal of Economics, Business, & Accountancy Ventura Jurnal Ilmiah Mahasiswa FEB JAM : Jurnal Aplikasi Manajemen The International Journal of Accounting and Business Society Assets: Jurnal Akuntansi dan Pendidikan Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Reviu Akuntansi, Keuangan, dan Sistem Informasi (REAKSI)
Mohamad Khoiru Rusydi
Department Of Accounting, Universitas Brawijaya, Malang
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences

Published : 10 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 10 Documents
Search

 1 
ANALISIS TENTANG KEBIJAKAN PEMUNGUTAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP USNAHA MIKRO, KECIL, DAN MENGANGAH (UMKM) DITINJAU DARI ASAS-ASAS PEMUNGUTAN PAJAK Annisa Ulul Azmiya; Mohamad Khoiru Rusydi
Jurnal Ilmiah Mahasiswa FEB Vol 2, No 2: Semester Genap 2013/2014
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.375 KB)

Abstract

Indonesia is developing country with the main source for funding comes from tax revenue. The Government Regulation No. 46 Year 2013 was published to maximize national income derived from tax revenue. Many pros and cons when this Government Regulation was published. Based on that, the author conducted this study to analyze the taxation policy on Government Regulation No.46 Year 2013 toward business owners or Small Medium Enterprises (SMEs) whether in accordance with the taxation principles. The taxation principles used on this study consists of the revenue productivity principles, equity principles (horizontal and vertical), and ease of administration principles (certainty, convenience, efficiency, and simplicity). The research approach used on this study were qualitative and descriptive while the data were primary and secondary. Based on the research result, it is known that the taxation policy fulfill revenue productivity, convenience, and simplicity principles but it does not fulfill the certainty, efficiency, equity (horizontal and vertical) principles. Due to the imbalance amongst government and tax payer, the author gives alternative suggestion taxation for SMEs. The alternative suggestion was made to replace one percent taxation from omzet into one percent from net income. Keywords : tax policy, SMEs, the taxation principles
The Effect of Motivation, Tax System Complexity, and Financial Conditions on Taxpayer Compliance Firna Muflihani; Bambang Subroto; Mohamad Khoiru Rusydi
Journal of Economics, Business, & Accountancy Ventura Vol 24, No 2 (2021): August - November 2021
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v24i2.2609

Abstract

This study was conducted to determine the factors that influence the behavior of taxpayer compliance through tax planning, both internal and external factors. This study used analytical method of SEM (Structural Equation Modeling) with sample consisting of 346 corporate taxpayers and tax professionals in Samarinda City as the unit of analysis. Data were collected by distributing questionnaires either directly or via Google form. The results of this study prove that internal factors have a negative effect on obedient behavior directly and have a positive effect on tax-payer compliance through tax planning. This study also proves that external factors have a positive effect on tax-payer compliance both directly and through tax planning. Therefore, it can be concluded that the motivation for tax compliance is mediated perfectly by tax planning. Meanwhile, the complexity of the taxation system and the financial condition of taxpayer compliance is partially mediated by tax planning. The results of this study imply the importance of tax planning in increasing tax payments.
DETERMINANTS OF TAX COMPLIANCE FOR BUSINESS ACTORS AND INDEPENDENT WORKERS IN THE PERSPECTIVE OF THEORY OF PLANNED BEHAVIOR AND THEORY OF FISCAL PSYCHOLOGY Betha Februari Khristy; Zaki Baridwan; Mohamad Khoiru Rusydi
The International Journal of Accounting and Business Society Vol. 30 No. 2 (2022): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

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

Abstract

Purpose — This study aims to analyze determinants of tax compliance intentions and tax compliance behavior using constructs derived from the Theory of Planned Behavior, i.e., tax morale, social norms, detection risk, penalty magnitude, and tax complexity, and Theory of Fiscal Psychology, i.e., perception about the government. Design/methodology/approach —This research was conducted on 120 business actors and independent workers in the Greater Malang region using a survey and partial Least Squares analysis performed in SmartPLS. Findings — This study finds that tax compliance intention is determined by tax morale, social norms, penalty magnitude, tax complexity, and perception about the government; and that tax compliance intention, detection risk, and penalty magnitude influence tax compliance behavior. Furthermore, detection risk does not affect tax compliance intention, and tax complexity does not influence tax compliance behavior. Practical implications —Based on the findings, the government is advised, through the Directorate General of Tax, to develop policies and approaches supporting tax morale, strengthen community bases to create tax-aware environments, maintain law enforcement through investigation and application of penalties, build an easy-to-reach taxation system, and create transparency to enhance taxpayer’s trust to the government that eventually leads to higher tax compliance intention and behavior. Originality/value — The findings support the inclusion of the Theory of Fiscal Psychology to develop the Theory of Planned Behavior to explain tax compliance behavior and provide a new perspective that, in the context of tax compliance, not all aspects of perceived behavioral control have the same effect on both behavioral intention and produced behavior. Keywords — Tax compliance behavior; Theory of Planned Behavior; Theory of Fiscal Psychology. Paper type — Positive paradigm
THE EXOTISM OF ARTWORKS OF THE RATU KALINYAMAT 1551–1574 IN JEPARA REGENCY IN ACCOUNTING STUDY Jumaiyah Jumaiyah; Wahidullah Wahidullah; Mohamad Khoiru Rusydi
Assets: Jurnal Akuntansi dan Pendidikan Vol 11, No 2 (2022)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/jap.v11i2.12226

Abstract

ABSTRACTThis study aims to reveal the existence of accounting during the reign of Queen Kalinyamat Jepara. The method used is an archaeological approach. Field studies were done, such as observations on the research object site and interviews with residents still doing business in carving. The results show that accounting is a social, economic, and cultural process visible on existing sites, such as carvings that are very valuable in art. The role of the queen, who reigned for 30 years, shows that the existence of accounting can create a harmonious relationship between humans, art, and culture.ABSTRAKPenelitian ini bertujuan mengungkap keberadaan akuntansi pada masa Ratu kalinyamat Jepara. Metode yang digunakan kualitatif dengan pendekatan arkeologi. Studi lapangan dilakukan seperti observasi pada situs obyek penelitian serta wawancara pada penduduk yang masih meneruskan usaha di bidang seni ukir. Hasil penelitian menunjukkan bahwa akuntansi adalah proses sosial, ekonomi dan budaya yang terlihat pada situs-situs yang ada seperti ukiran yang sangat bernilai seni. Peran ratu yang berkuasa selama 30 tahun ini menunjukkan bahwa keberadaan akuntansi dapat menciptakan hubungan yang harmonis antara manusia, seni, dan budaya.
A Review of Circular Economy Index from Many Perspective IDAA Warmadewanthi; Arman Hakim Nasution; Alva Edy Tontowi; Mohamad Khoiru Rusydi; Gogor Arif Handiwibowo; Gita Widi Bhawika; Mochammad Andy Rizqy
IPTEK Journal of Proceedings Series No 1 (2023): The 1st International Conference on Community Services and Public Policy (ICCSP) 2022
Publisher : Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j23546026.y2023i1.16391

Abstract

The concept of a circular economy began to be launched worldwide due to the impact of increasing sustainability. The advancement of technology certainly makes it easier to implement a circular economy, especially in Industry 4.0. Several industries have implemented the concept of industry 4.0, but implementing a circular economy in the industry has yet to go well. The problem is that there needs to be a measurement of the circular level of the industry. This study aims as a literature study on determining the formulation of the circular economy index. The existence of gathering perspectives from various countries is expected to provide the application of the indicators that have the most influence on the measurement of the circular economy.
Developing New Indonesia Circular Economy Indicators: A Lesson Learnt from European Union Siti Afiani Musyarofah; Alva Edy Tontowi; Nur Aini Masruroh; Budhi Sholeh Wibowo; IDAA Warmadewanthi; Arman Hakim Nasution; Mohamad Khoiru Rusydi; Gogor Arif Handiwibowo; Gita Widi Bhawika
IPTEK Journal of Proceedings Series No 1 (2023): The 1st International Conference on Community Services and Public Policy (ICCSP) 2022
Publisher : Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j23546026.y2023i1.16368

Abstract

Circular Economy (CE) right now has been a point of interest among countries in the world as a commitment of the Paris Agreement to solve global environmental problems, which are simultaneously beneficial to economics. However, presently there is no single indicator available that easily be used as a CE standard due to various stresses among the countries. There are different approaches among countries in developing CE indicators, although they are still within the scope of the environmental and economic aspects. CE indicators could be developed based on region covering several countries, government/country level, and company level. Those indicators refer to the region and government policy and market or users of the product and a society where its public area would receive waste that the company might produce. This review will discuss only European Union and Poland, representing regions and countries. A region like the European Union (EU) considers ten indicators for CE, consisting of 21 sub-indicators. These indicators include self-sufficiency in raw materials, procurement for the green public, waste generation, food waste, recycling rate, recovery of specific waste streams, recycled materials to raw materials demand contribution, raw material trade-in, investment, jobs, and gross value-added, patents of secondary and recycling raw materials. While Poland, as a member of the EU, developed 25 CE indicators based on the seven dimensions of the economic point of view, such as economic prosperity, zero waste, innovative, renewable energy- based economy, low carbon, smart economy, and spatially effective economy. Implementing a Comparative Analysis Method that compares one indicator to another, the results show that 6 of 10 indicators belonging to the EU overlap with four indicators of 25 belonging to Poland. Covering all indicators of both regions and countries, thus it would become 29 selected indicators that might be useful for developing Indonesia CE- Indicators, which are presently unavailable yet.
Measurement of Recyclable Raw Materials Trading for Circular Economy Implementation Mohamad Khoiru Rusydi; IDAA Warmadewanthi; Arman Hakim Nasution; Alva Edy Tontowi; Gogor Arif Handiwibowo; Gita Widi Bhawika
IPTEK Journal of Proceedings Series No 1 (2023): The 1st International Conference on Community Services and Public Policy (ICCSP) 2022
Publisher : Institut Teknologi Sepuluh Nopember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12962/j23546026.y2023i1.16390

Abstract

In the context of resource scarcity and food energy security in the midst of increasing food demand, the circular economy (CE) is a promising strategy to address the sustainable use of resources. This article aims to propose measurement elements in raw materials with recyclable concepts in implementing CE in the food and beverage industry. However, the CE framework has not been adapted to the needs of the Food And Beverages Industry. This article attempts to address this gap by analyzing the range of available indicators to measure trade in recyclable raw materials, namely by looking at the difference between the value of exports and imports. Thus, the differences in the CE framework can theoretically be adapted to the production system in the Food And Beverages Industry. So that the implementation of CE can be implemented in accordance with its functions, strategies and principles in managing a business model that replaces the concept of "end of life" by recycling raw materials which aims to create a quality environment, economic prosperity and benefits for future generations.
Peran Big Data dalam Membangun Smart City untuk Sistem Perpajakan Daerah Ayu Fury Puspita; Mohamad Khoiru Rusydi; Lilik Purwanti
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 6 No. 2 (2023): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jraam.v6i2.004

Abstract

The Role of Big Data to Establish Smart City for Local Taxation System Purpose: This study aims to analyze the opportunities and challenges of big data in building smart cities, especially for local taxation systems. Method: The method used in this research is descriptive method with a qualitative approach. Results: Big data is able to make the work of local governments as regulators more efficient and on target, especially in the field of taxation. This is because big data is able to provide data needed by the government in formulating and implementing policies, such as technology-based tax collection and supervision. Novelty: This research examines the opportunities and challenges of big data in building a smart city from the aspect of the local taxation system. Contribution: This research can be used as material for consideration for the City Government as a regulator in the local taxation system   Peran Big Data dalam Membangun Smart City untuk Sistem Perpajakan Daerah Tujuan: Penelitian ini memiliki tujuan untuk mengetahui pengaruh peluang dan tantangan big data dalam membangun smart city khusus untuk sistem perpajakan daerah. Metode: Metode yang digunakan pada penelitian ini adalah metode deskriptif dengan pendekatan kualitatif. Temuan: Big data mampu membuat kerja pemerintah daerah sebagai regulator menjadi lebih efisien dan tepat sasaran, khususnya di bidang perpajakan. Pasalnya, big data mampu menyediakan data yang dibutuhkan pemerintah dalam merumuskan dan melaksanakan kebijakan, seperti pemungutan dan pengawasan pajak berbasis teknologi. Kebaharuan: Penelitian ini mengkaji peluang dan tantangan big data dalam membangun smart city dari aspek sistem perpajakan daerah. Kontribusi: Penelitian ini dapat dijadikan sebagai bahan pertimbangan bagi pemerintah kota sebagai regulator dalam sistem perpajakan daerah.  
VALUE CHAINS AND ILLICIT FINANCIAL FLOWS FROM TRADE MISINVOICING: INDONESIA-SINGAPORE Mohamad Khoiru Rusydi; Gugus Irianto; M. Achsin
Jurnal Aplikasi Manajemen Vol 21, No 2 (2023)
Publisher : Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2023.021.02.16

Abstract

This study aimed to analyze the potential for illicit financial flows with the practice of misinvoicing the impact of differences in recording the value of exports and imports of Indonesia and Singapore, as well as calculating the potential loss of state revenue from the tax sector of the trade balance disparity in Indonesia and Singapore. This research is a type of quantitative research. The data source is secondary data collected from the Indonesia-Singapore trade balance in 2016-2020 with a sample of 20 leading Indonesian export commodities to Singapore. Data analysis focuses on estimating the size of illicit financial flows and the potential loss of state revenue. The trade misinvoicing scenario is under-invoicing exports and over-invoicing exports. Meanwhile, the focus is on under-invoicing exports for calculating the potential lost state revenue. This study has found that from the 20 commodities traded between Indonesia and Singapore, there was a difference between over-invoicing and under-invoicing of US$.830 million, which means that illicit financial flows from Indonesia to Singapore have reached US$830 million from trade misinvoicing practices from Indonesia—2016 to 2020. Meanwhile, the potential loss of state revenue from the tax sector due to under-invoicing exports in the 5 (year) 2016-2020 period is around US$563 million. This potential loss results from Income Shifting by exporting companies to Singapore.
THE INTERRELATIONSHIP OF FRAUD TRIANGLE SAVING PLAN CASE Rosalia Jasmine Alicia Purba; Mohamad Khoiru Rusydi
Reviu Akuntansi, Keuangan, dan Sistem Informasi Vol. 2 No. 3 (2023): Reviu Akuntansi, Keuangan dan Sistem Informasi (REAKSI)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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

Abstract

PT Asuransi Jiwasraya is the oldest life insurance company in Indonesia. PT. Asuransi Jiwasraya has constantly undergone changes and development to meet the needs and capabilities of the communities. This study aims to find out how did the interrelationship between the three factors in the Fraud Triangle become the impetus for the suspects to commit fraud in the Saving Plan case of PT Asuransi Jiwasraya (Persero) in 2018. This qualitative research implemented interview to four professionals who are Forensic Accountants from Accounting Firms and Mid-Associate from Law Firm. The findings revealed that perpetrators used three factors in Fraud Triangle, which are Pressure, Opportunity and Rationalization to do unethical behaviors. Weak internal control and the poor quality of Good Corporate Governance increased the opportunity factor, pressure factor that came from the burden to show a good financial report to satisfy shareholders and the rationalization of perpetrators that consider those act are normal. Ultimately, The Audit Board of Republic of Indonesia has succeeded in uncovering the fraud committed by the perpetrators.
Co-Authors Alva Edy Tontowi Alva Edy Tontowi Annisa Ulul Azmiya Arman Hakim Nasution Ayu Fury Puspita Bambang Subroto Betha Februari Khristy Bhawika, Gita Widi Budhi Sholeh Wibowo Firna Muflihani Gugus Irianto Handiwibowo, Gogor Arif IDAA Warmadewanthi Jumaiyah Jumaiyah Lilik Purwanti M. Achsin Mochammad Andy Rizqy Nur Aini Masruroh Rosalia Jasmine Alicia Purba Siti Afiani Musyarofah Wahidullah Wahidullah, Wahidullah Zaki Baridwan