Yadnya sebagai Pemaknaan Lain atas Nilai Wajar Harta Amnesti Pajak

Darmayasa, I Nyoman

doi:10.18202/jamal.2017.04.7046

Cited by 7 publications

(8 citation statements)

References 17 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: 64%

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: 64%

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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“…Certainly, achieving voluntary compliance is not a simple task. The Ministry of Finance's efforts in granting a tax amnesty to tax evaders through the tax amnesty policy along with the self-assessment system (taxpayers are granted the freedom to calculate, pay, and report their tax liability) raises an excessive freedom (Darmayasa, 2017). In fact, the main objective of the tax amnesty, namely repatriation, can only achieve 14.7% of the target (Prastowo, 2017).…”

Section: Introductionmentioning

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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“…Pengaruh religiositas terhadap moral pajak yang berujung pada kepatuhan pajak ditunjukkan dalam penelitian yang dilakukan Darmayasa dan Aneswari [18], konsultan pajak dengan tingkat religiositas yang tinggi tidak lagi memandang jumlah sebagai tujuan utama, namun untuk mengedukasi pengguna jasanya dalam pemenuhan kewajibannya yang berujung pada peningkatan kepatuhan WP. Darmayasa [19] menunjukkan bahwa pemaknaan nilai wajar harta amnesti pajak menggunakan nilai ketulusan diyakini mampu menciptakan kepatuhan secara sukarela. Hasil serupa juga dijumpai pada penelitian Yasa dan Prayudi [20] dengan simpulan, nilai lokalitas yang diinternalisasikan dalam penyucian pikiran, perkataan, beserta perbuatan diyakini mampu meminimalisir tindakan penghindaran pajak.…”

Section: Tindakanunclassified

“…Bercermin dari berbagai hasil penelitian sebelumnya seperti penelitian Darmayasa [18,19], Yasa dan Prayudi [20], Fidiana [21], Bobek dkk [22], serta Jimenez dan Iyer [23], peneliti memandang belum adanya solusi yang sesuai dengan konteks ruang dan waktu yang tertuang dalam model kepatuhan. Peneliti meyakini nilai lokalitas sebagai nilai yang mengakar dalam keseharian masyarakat dapat menjadi akar nilai nasional yang mampu menuntun perilaku masyarakat dalam kesehariannya.…”

Section: Tindakanunclassified

Nilai Tri Kaya Parisudha Sebagai Fondasi Kepatuhan Pajak Orang Pribadi

Darmayasa¹,

Absari²,

Mandia³

2021

JRAAM

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Tanggal masuk 25-07-2020 This study aims to internalize the value of Tri Kaya Parisudha on tax compliance model. Method used was qualitative interpretive through in-depth interviews. The research results in the internalization of Tri Kaya Parisudha values which are rooted in the daily life of the community as the foundation for the practice of fulfilling the tax obligations of individual taxpayers. This tax compliance behavior is a proposed model for the tax compliance of individual taxpayers. The novelty of the research is a model of locality values as the foundation of compliance. This research contributes to the tax authority as a basis for developing policies towards better taxpayers' compliance.

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Yadnya sebagai Pemaknaan Lain atas Nilai Wajar Harta Amnesti Pajak

Cited by 7 publications

References 17 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)

Nilai Tri Kaya Parisudha Sebagai Fondasi Kepatuhan Pajak Orang Pribadi

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