Day: September 19, 2023

Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees

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Penulis

Prianto Budi Saptono, Ismail Khozen, Cyntia Ayudia

Abstrak

Due to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues. To that end, this study has two objectives. The first is to analyze Value Added Tax (VAT) concepts in Indonesia’s regulations. The second is to analyze the VAT dispute according to the sample generated from the 2019 Tax Court decree. Thus, it is qualitative research with inductive reasoning using data collection techniques through documentation and literature studies. This study elucidates concepts underlying VAT regulations that have received scant attention in the prior literature. The core of the VAT dispute issues stems from divergent perspectives on VAT provisions between the tax authority and taxable persons. The primary issues in VAT disputes generally involve disagreements over interpretation and inaccuracies in supporting evidence on both the input and output sides. Given that the 2019 Tax Court decree upholds only 32% of the tax authorities’ corrections, knowledge of the VAT concept is critical for readers of laws and regulations to grasp the underlying concept of the regulation.

Kata kunci

Tax dispute; Value-added tax; Tax court decision.

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Sitasi

Saptono. P. B., Khozen. I., & Ayudia. C. (2021). Main Issues of Value-Added Tax Dispute in Indonesia: A Note From 2019 Tax Court Decrees. Jurnal Kajian Akuntansi, 5(2), 225-242. http://dx.doi.org/10.33603/jka.v5i2.5242 

Analysis of good corporate governance’s ineffectiveness in preventing corruption in BUMN

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Penulis

Prianto Budi Saptono & Dwi Purwanto

Abstrak

This study aims to provide a brief report and analyze the ineffectiveness of Good Corporate Governance (GCG) in preventing corruption in State-Owned Enterprises (BUMN). This study uses qualitative research methods with data collection through in-depth interviews. Our findings show that Communication Factors, Resource Factors, Disposition Factors (attitudes), and Bureaucratic Factors affect the ineffectiveness of GCG in preventing corruption in BUMN. BUMN implements a gratification control program to prevent corruption by establishing a Gratification Control Unit (UPG), which functions as a service and information unit (help desk) for gratification control. In addition, the company also provides a whistleblowing system. BUMN employees/officials and the public who wish to report an action that indicates a violation within the BUMN environment can report it through this system. However, the program has not been effective in reducing and eliminating the corrupt behavior of BUMN employees/officials due to the lack of leadership, integrity, and values from BUMN employees/officials in preventing corruption. UPG also does not focus on preventing corruption. In addition, policy implementers often fail in carrying out their duties because of the shyness and fear of implementing corruption control policies.

Kata kunci

Good Corporate Governance; Corruption; State-Owned Enterprises

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Tax Compliance Intention

Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction

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Penulis

Prianto Budi Saptono, Sabina Hodžić, Ismail Khozen, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Muhamad Akbar Aditama, Nisa’ul Haq, and Siti Khodijah

Abstrak

The effectiveness of the e-tax system in encouraging tax compliance has been largely unexplored. Thus, the current study aims to examine the interrelationship between technological predictors in explaining tax compliance intention among certified tax professionals. Based on the literature on information system success and tax compliance intention, this paper proposed an expanded conceptual framework that incorporates convenience and perception of reduced compliance costs as predictors and satisfaction as a mediator. The data were collected from 650 tax professionals who used e-Filing and 492 who used e-Form through an online survey and analyzed using hierarchical multiple regression. The empirical results suggest that participants’ perceived service quality of e-Filing services and perceptions of reduced compliance costs positively influence users’ willingness to comply with tax regulations. The latter predictor is also, and only, significant among e-Form users. The empirical results also provide statistical evidence for the mediating role of satisfaction in the relationship between all predictors and tax compliance intention. This study encourages tax policymakers and e-tax filing providers to improve their services to increase user satisfaction and tax compliance.

Kata kunci

Electronic tax filing; E-Form; Tax compliance intention; Tax professional; Indonesia

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Sitasi

Saptono, Prianto Budi, Sabina Hodžić, Ismail Khozen, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Muhamad Akbar Aditama, Nisa’ul Haq, and Siti Khodijah. 2023. “Quality of E-Tax System and Tax Compliance Intention: The Mediating Role of User Satisfaction” Informatics 10, no. 1: 22. https://doi.org/10.3390/informatics10010022

value added tax

Income Tax and VAT Issues Concerning Lease after IFRS 16 Convergence in Indonesia

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Penulis

Prianto Budi Saptono & Ismail Khozen

Abstrak

This paper aims to analyze Income Tax and Value Added Tax issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. This paper’s data collection is through in-depth interviews with informants such as an IAI accounting standards board, lecturers and academics, and Directorate General of Taxes official. We also use secondary data to enrich the analysis. We conclude that the tax authorities need to make tax policies that can provide legal certainty. As a complement, the new tax regulation needs to accommodate a more precise direction of the policy. Among the three available options, we see that realization taxation is more appropriate for the Indonesian situation than mark-to-market or hybrid taxation. To narrow the practical gap between accounting and tax, we recommend that tax authorities initiate a discussion with relevant stakeholders to prevent potential tax disputes in the coming years. Some issues that tax authorities need to notice are withholding tax issues when the lessee records interest expenses and transfer issues when the lessor recognizes a right-of-use asset.

Kata kunci

lease, IFRS 16, PSAK 73, income tax, value-added tax

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