Deconstruction of Tax Amnesty in Based on Pancasila Values: The Case of Indonesia

Darmayasa, I Nyoman; Sudarma, Made; Achsin, H.M.; Mulawarman, Aji Dedi

doi:10.21776/ub.ijabs.2017.25.1.2

Cited by 9 publications

(12 citation statements)

References 8 publications

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“…This is in line with Franklin's view taxes and death are all that is certain in the world [28]. Thus, tax compliance depends on trust and tax authority enforcement [29][30][31][32][33].…”

Section: B Ability Of Auditors To Detect Fraud Through the Atlas Worsupporting

confidence: 62%

Detecting Fraud Through Audit Tool and Linked Archive System Working Paper

Darmayasa¹,

Putrayasa²

2019

Proceedings of the International Conference on Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)

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This study aims to understand the auditor's ability to detect fraud through an audit tool and linked archive system (ATLAS) working paper. This is a qualitative research using a transcendental phenomenology methodology. Research informants were view that the ATLAS working paper was a translation of a risk-based audit standard. Awareness from the auditor is needed to apply ATLAS before it is required. The ATLAS working paper is believed to improve audit quality by prioritizing risk assessment before substantive testing. The implementation of auditor skepticism in the ATLAS working paper meant fraud could be detected. The results of the study provided policy contributions of the Center for Financial Professional Development and the Indonesian Institute of Certified Public Accountants. Alternative policies are in place as an effort to improve audit quality in small and mediumsized public accounting firms.

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“…This is in line with Franklin's view taxes and death are all that is certain in the world [28]. Thus, tax compliance depends on trust and tax authority enforcement [29][30][31][32][33].…”

Section: B Ability Of Auditors To Detect Fraud Through the Atlas Worsupporting

confidence: 62%

Detecting Fraud Through Audit Tool and Linked Archive System Working Paper

Darmayasa¹,

Putrayasa²

2019

Proceedings of the International Conference on Applied Science and Technology 2019 - Social Sciences Track (iCASTSS 2019)

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“…To achieve tax compliance, the characteristics of society and the ideology of the country should be taken into consideration. A study by Darmayasa et al (2017) provides an initial view of the concept of tax amnesty based on the religious value of communal cooperation in Pancasila to bring about social justice.…”

Section: Literature Reviewmentioning

confidence: 99%

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

Darmayasa

Sudarma

Achsin

et al. 2018

IJTGM

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The purpose of this study is to construct an interpretation of the tax compliance of taxpayers participating in the Indonesian government's tax amnesty. This research is qualitative in nature, in accordance with Latif's thoughts on the historicity, rationality, and actuality of Pancasila (Indonesia's five pillars of the nation). This idea is considered appropriate to be used to construct the basis of tax policy founded on the ideology of Pancasila. The results reveal that the taxpayers' initial view on tax compliance is based on an assumption of 'homo economicus' (economic man), which prioritises individualism, materialism, rationalism, and atheism. The constructed interpretation of tax compliance is centralised on religiosity, humanity, and 'gotong royong' (mutual cooperation) in order to realise the embodiment of social justice. The basic assumption for the interpretation of tax compliance is socio-religious, being a reflection of the Indonesian human character.

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“…Justice in the values of Pancasila is contained in the fifth precept, the fifth precept is imbued with the first to the fourth precepts [23]- [25]. Justice cannot apply to all levels of taxpayers, but justice that applies to most taxpayers is sought.…”

Section: Tax Fairnessmentioning

confidence: 99%

The Fundamental Taxation Design of Digital Transaction

Darmayasa¹

2022

Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

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This study aims to review how the efforts of the tax authorities to tax digital transactions to improve tax compliance. This research is a review of the provisions and regulations related to digital transactions. The review uses three approaches of historicity, rationality, and policy actuality based on the values of Pancasila as the source of all sources of law. The research results are divided into three levels of policy review. At the level of historicity, digital transactions with traditional transactions have the same tax obligations. At the level of rationality, digital transactions are transactions across jurisdictional borders, the aspect of income tax taxation requires criteria for determining permanent establishment. At the level of actuality, tax authorities are required to carry out unilateral measures and global consensus refers to the provisions of the OECD and the hierarchy of tax laws. The value of Pancasila justice is the foundation of the proposed tax policy that balances the obligations of foreign tax subjects with domestic tax subjects through the concept of significant economic presence. This research contributes practically to tax authorities in formulating digital transaction tax collection policies so that they can improve tax compliance.

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Deconstruction of Tax Amnesty in Based on Pancasila Values: The Case of Indonesia

Cited by 9 publications

References 8 publications

Detecting Fraud Through Audit Tool and Linked Archive System Working Paper

Detecting Fraud Through Audit Tool and Linked Archive System Working Paper

Constructed Interpretation of Tax Compliance through the Historicity, Rationality, and Actuality of Pancasila (Cases in Indonesia)

The Fundamental Taxation Design of Digital Transaction

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