27 September 2023

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

Posted on 27 September 202329 November 2023 by IFTAA Leave a Comment

Penulis

Prianto Budi Saptono, & Ismail Khozen

Abstrak

Purpose: Even as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade individual taxpayers to comply with the law.Design/methodology/approach: Individual taxpayers in Indonesia (N = 699) who had experienced COVID-19-related benefits were asked to assess the provided evaluation regarding the tax compliance intention and its determinants. The bootstrapping analysis was employed using smart partial least squares (SmartPLS) to test the hypotheses. Findings: The results suggest that the perceived fiscal exchange, tax morality, tax fairness, tax complexity and the power of authority are significant determinants of tax compliance intention. This study also supports the indirect effects of numerous factors on tax compliance intention through the perceived fiscal exchange and tax morality. In practice, reminding taxpayers of how tax payments fund public services, improving taxpayer morale, increasing the perceived fairness of the tax system, streamlining the tax code and managing the effectiveness of tax administration could all lead to a greater intention to comply with the law.Originality/value: In addition to highlighting the dynamics of tax compliance amid the unprecedented pandemic crisis, our findings also provide insight into the importance of perceived fiscal exchange and tax morality for achieving and sustaining planned behavior to comply with tax rules.

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Prianto Budi Saptono, Ismail Khozen. What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia. International Journal of Sociology and Social Policy. 2023; ahead-of-p (ahead-of-p):https://doi.org/10.1108/ijssp-02-2023-0045

Development of Climate-Related Disclosure Indicators for Application in Indonesia: A Delphi Method Study

Posted on 27 September 202324 October 2023 by IFTAA Leave a Comment

Penulis

Prianto Budi Saptono, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Ismail Khozen, Muhammad Akbar Aditama, Siti Khodijah, Maria Eurelia Wayan, Rina Yuliastuty Asmara, & Ferry Jie

Abstrak

Indonesia is currently preparing to adopt the climate-related disclosure standard. Before this new standard is implemented effectively, the Institute of Indonesia Chartered Accountants (IAI), the Indonesia Task Force on Comprehensive Corporate Reporting (CCR) leader, recognised the importance of harmonising this standard’s key disclosure indicators with Indonesian regulations and business characteristics. In this case, input from various constituencies may be required, particularly regarding the mechanism that enables entities with varying capabilities and levels of preparation to apply this new standard. Hence, the main objective of this paper is to develop weighted and applicable climate-related disclosure indicators. We use the Delphi method to achieve this objective by involving several experts representing various user groups that influence accounting standard formulation in Indonesia. The Delphi method is a decision-making tool that establishes an effective communication process, facilitating complex problem solving. This study finalised 44 climate-related disclosure indicators based on the results of two Delphi rounds. Overall, 48% (21/44) of climate-related disclosure indicators were identified to be highly applicable. Among these high-relevance indicators, there were 10% (2/21) Governance, 24% (5/21) Strategy, 42% (9/21) Risk Management, and 24% (5/21) Metrics and Targets indicators. Additionally, around 20% (9/44) of climate-related disclosure indicators received 100% approval from the experts. Along with various essential implications, we argue that these results provide useful additional information for the national standard setter for the climate-related disclosure standard that are efficient and less burdensome to entities.

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Prianto Budi Saptono; Gustofan Mahmud; Intan Pratiwi; Dwi Purwanto; Ismail Khozen; Muhamad Akbar Aditama; Siti Khodijah; Maria Eurelia Wayan; Rina Yuliastuty Asmara; Ferry Jie. 2023. “Development of Climate-Related Disclosure Indicators for Application in Indonesia: A Delphi Method Study.” Sustainability 15, no. 14: 10915.https://doi.org/10.3390/su151410915

Obedience to Uli’l-Amr and Tax Compliance: Islamic Scholarly Perceptions

Posted on 27 September 202324 October 2023 by IFTAA Leave a Comment

Penulis

Prianto Budi Saptono;

Ismail Khozen;

Ferry Jie

Abstrak

For Muslims, all aspects of human life including politics and leadership are governed by the Holy Qur’ān. One of the well-known verses is QS. An-Nisa [4]: 59 which instructs the Muslims to obey uli’l-amr. The literature, however, shows that the scope of obedience is not absolute. Resultantly, the current research aims to understand the tax compliance in the context of obedience to authority. It provides a contemporary viewpoint from the Islamic boarding school (pesantren) communities in Depok, Indonesia about enrichment. Both quantitative research and field observations have been used to accomplish the research goals. Focusing on the pesantren communities’ support for the operation of public services, it highlights the connections between obedience to authority and tax compliance. They confirm several assertions frequently linked to tax compliance based on the responsibility on order to obey the ruler, the legitimacy of tax collection, and the intention to engage in tax (non) compliance. The findings enhance the pesantren environment’s support for taxation as a commitment to implement QS. An-Nisa [4]: 59. If the government’s ability to collect taxes is constrained, it would remind them to handle this resource efficiently. This study emphasises the importance of taxation for the viability of the state with genuine support for taxation, transcending any political right. Since uli’l-amr is inherent in religious teachings, the government’s main goal remains to encourage taxpayer compliance through various means of assistance. In this regard, recommendations for promoting tax compliance through some mechanisms are also presented.

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Prianto Budi Saptono; Ismail Khozen; Ferry Jie. 2023. “Obedience to Uli’l-Amr and Tax Compliance: Islamic Scholarly Perceptions.” Journal of Islamic Thought and Civilization 13, no. 1: . https://doi.org/10.32350/jitc.131.08

Analisis Pengetahuan Wajib Pajak Terhadap Pemenuhan Kewajiban Perpajakan UMKM : Sebuah Studi Pemetaan Sistematis

Posted on 27 September 202324 October 2023 by IFTAA Leave a Comment

Penulis

Wahyu Sinta Eliysabet, Safri Nurmantu & Resista Vikaliana

Abstrak

Penelitian ini bertujuan untuk mengindentifikasi dan menganalisis pengetahuan Wajib Pajak Terhadap Pemenuhan Kewajiban Perpajakan UMKM dengan menggunakan metode studi pemetaan sistematis untuk menelaah publikasi ilmiah pengetahuan Wajib Pajak terhadap Pemenuhan Kewajiban Perpajakan UMKM yang dihasilkan dari waktu ke waktu, fokus dan jenis penelitian yang paling banyak diselidiki, dengan menelusuri 134 (seratus tiga puluh empat) artikel berdasarkan pada area topik yang diteliti de ngan kategori Peraturan Perpajakan, Kepatuhan Wajib Pajak, Implementasi PP No. 46 Tahun 2013 dan Implementasi PP No.23 Tahun 2018 kemudian diperkecil menjadi 50 (lima puluh) artikel yang berfokus pada metode penelitian kualitatif dan kuantitatif dan jenis penelitian yaitu validation Research, evaluasi research, solution proposal, philosophical paper dan experience paper. Hasil dari penelitian ini menggunakan teori mardiasmo dan chatarina yang mengemukakan tiga kriteria dalam pengetahuan kewajiban perpajakan, pemahaman peraturan pajak UMKM, dan kepatuhan dalam pelaksanaan kewajiban perpajakan UMKM sehingga menunjukan bahwa pemahaman pengetahuan Wajib Pajak terhadap pemenuhan kewajiban perpajakan UMKM berpengaruh positif terhadap kepatuhan Wajib Pajak UMKM karena semakin tinggi tingkat pemahaman pengetahuan perpajakan UMKM maka akan semakin tinggi juga kepatuhan Wajib Pajak UMKM.

Kata kunci

UMKM, Peraturan Perpajakan, Kewajiban Pajak,Studi Pemetaan Sistematis

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Sitasi

Eliysabet, W.S., Nurmantu S., & Vikaliana, R. (2022). Analisis Pengetahuan Wajib Pajak Terhadap Pemenuhan Kewajiban Perpajakan UMKM : Sebuah Studi Pemetaan Sistematis. Vol 6 No.1 (2022) : IKRAITH – HUMANIORA