Article Per Year (5 Year)
p-Index From 2020 - 2025
1.405
P-Index
This Author published in this journals
All Journal SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Inovasi Bisnis (Inovbiz) The Indonesian Journal of Accounting Research Cakrawala Ekonomi dan Keuangan
Ismail Khozen
Universitas Indonesia
Economics, Econometrics & Finance

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 7 Documents
Search

 1 
Business Competitiveness Strategies of Tax Consulting Firm amidst Covid-19 Pandemic (Case Study at PT XYZ) Prianto Budi Saptono; Ismail Khozen
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i4.293-310

Abstract

This study aims to examine the competitive strategies of companies in facing thechallenges of the Covid-19 pandemic with a case study on a tax consulting firm in Jakarta("PT XYZ"). PT XYZ was selected because, during the pandemic, it employs even moreemployees, with the current number of permanent employees above a hundred. We usequalitative methods in conducting this study with data collection through in-depthinterviews and analysis techniques using SWOT analysis. This study indicates that it isbecoming increasingly critical for organizations to implement a competitiveness plan todeal with the challenges of the coming years. Digital marketing development should beprioritized in competitive plans to ensure survival and ultimate success, especially for PTXYZ and other tax consulting firms in a similar circumstance. This study contributes toestablishing a foundation for organizations to become more resilient by transformingthreats they face into opportunities for growth.
What Can We Learn from Business Innovation Fail-ure of Uber in Southeast Asia Market? Ismail Khozen; Illona Setianty; Farah Dina Meiriza
Inovbiz: Jurnal Inovasi Bisnis Vol 9, No 1 (2021)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v9i1.1896

Abstract

Uber is a global pioneer in the sharing economy platform entitled ride-hailing. It started to enter the Asian market in 2013-2014 with various community responses in each region. In March 2018, Uber withdrew from the competition in Southeast Asia after being acquired by one of the dominant players in the region, Grab. In connection with Uber's failure to operate its business in the region, this paper discusses Uber's business model, business expansion, competition in the market, and the factors that led to Uber's failure in the Southeast Asian market. To comprehensively describe the developing context, we used a qualitative method with a systematic data collection approach from literature reviews in conducting this study. This study emphasizes that large funding supports do not guarantee the success of business operations in a more globalized setting. Different market characteristics require different approaches. The case of Uber's failure in the Southeast Asian market, even though it was supported by large funds to "Uberize the entire world," proves that the characteristics made more "localized" are more likely at a certain point in time to survive. This study also underlines some learning points from the dominant factors causing the failure of Uber's business operations in the region that require immediate adaptation: non-conformity with market preferences, challenges from prevailing policies and infrastructure issues, and strong competition from local competitors.
Income Tax and VAT Issues Concerning Lease after IFRS 16 Convergence in Indonesia Prianto Budi Saptono; Ismail Khozen
The Indonesian Journal of Accounting Research Vol 24, No 2 (2021): IJAR May 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.538

Abstract

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.
Motives for Paying Taxes among Recipients of Article 21 Income Tax Borne by the Government Ismail Khozen; Milla Sepliana Setyowati
Inovbiz: Jurnal Inovasi Bisnis Vol 10, No 2 (2022)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v10i2.2545

Abstract

The emergence of Covid-19 cases over the past few years has altered the previously established socioeconomic structure. The government must keep a close eye on changes in the culture of tax compliance, as tax revenues are the keystone of the government's ability to carry out its functions. Because the government finances many social and health initiatives during the pandemic through the contribution of tax revenues, it is pertinent to examine the motivation to pay taxes among recipients of the Article 21 Income Tax borne by the government. Using quantitative descriptive statistics, this study examines intrinsic motivation, perceptions of the worthiness of public expenditures, and tax fairness in the context of the Jakarta region, Indonesia. In addition to providing the motives for paying taxes, this study emphasizes the significance of the efficiency of government expenditures.
Business Competitiveness Strategies of Tax Consulting Firm amidst Covid-19 Pandemic (Case Study at PT XYZ) Prianto Budi Saptono; Ismail Khozen
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i4.293-310

Abstract

This study aims to examine the competitive strategies of companies in facing thechallenges of the Covid-19 pandemic with a case study on a tax consulting firm in Jakarta("PT XYZ"). PT XYZ was selected because, during the pandemic, it employs even moreemployees, with the current number of permanent employees above a hundred. We usequalitative methods in conducting this study with data collection through in-depthinterviews and analysis techniques using SWOT analysis. This study indicates that it isbecoming increasingly critical for organizations to implement a competitiveness plan todeal with the challenges of the coming years. Digital marketing development should beprioritized in competitive plans to ensure survival and ultimate success, especially for PTXYZ and other tax consulting firms in a similar circumstance. This study contributes toestablishing a foundation for organizations to become more resilient by transformingthreats they face into opportunities for growth.
Motives for Paying Taxes among Recipients of Article 21 Income Tax Borne by the Government Ismail Khozen; Milla Sepliana Setyowati
Inovbiz: Jurnal Inovasi Bisnis Vol 10, No 2 (2022)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v10i2.2545

Abstract

The emergence of Covid-19 cases over the past few years has altered the previously established socioeconomic structure. The government must keep a close eye on changes in the culture of tax compliance, as tax revenues are the keystone of the government's ability to carry out its functions. Because the government finances many social and health initiatives during the pandemic through the contribution of tax revenues, it is pertinent to examine the motivation to pay taxes among recipients of the Article 21 Income Tax borne by the government. Using quantitative descriptive statistics, this study examines intrinsic motivation, perceptions of the worthiness of public expenditures, and tax fairness in the context of the Jakarta region, Indonesia. In addition to providing the motives for paying taxes, this study emphasizes the significance of the efficiency of government expenditures.
Isu PPN setelah Harmonisasi Peraturan Perpajakan dan Implikasinya Terhadap Administrasi Pajak Prianto Budi Saptono; Ismail Khozen
Cakrawala Akuntansi & Manajemen Vol 30 No 1 (2023): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v30i1.1

Abstract

Tahun 2020 menjadi titik balik bagi beberapa jenis pajak primadona di Indonesia, salah satunya Pajak Pertambahan Nilai (PPN), karena mengalami dua kali perubahan melalui omnibus law. Atas dasar pandemi Covid-19 yang terjadi, amandemen terhadap UU PPN pertama kali dilakukan melalui UU No.2/2020 yang mengatur pengenaan PPN atas transaksi elektronik. Tidak ketinggalan lama, diundangkan UU No. 11/2020 yang lebih luas bertujuan untuk mempermudah kegiatan bisnis. Namun, satu tahun kemudian diundangkan UU No.7/2021 yang mengharmonisasikan beberapa aturan perpajakan sekaligus, termasuk PPN yang sebelumnya sempat diubah melalui UU No.11/2020. Makalah ini menganalisis perubahan rezim PPN melalui beberapa undang-undang tersebut. Selain menganalisis undang-undang tersebut dari sisi asas pemungutan pajak, penelitian ini juga bertujuan menyajikan gambaran administrasi dari kedua undang-undang tersebut. Analisis kami terhadap UU No.2/2020 menunjukkan bahwa penunjukan pihak penyedia platform Perdagangan Melalui Sistem Elektronik (PMSE) sebagai pemungut PPN merupakan langkah yang terbilang sederhana namun juga efektif dalam menyokong penerimaan pajak. Akan tetapi, sehubungan dengan beban kepatuhan yang ditanggung oleh pelaku usaha PMSE, pemerintah perlu memberikan ruangkonsultasi yang mencukupi agar para pengusaha yang telah ditetapkan sebagai PMSE dapat mengadministrasikan kewajiban perpajakannya dengan baik. 
Co-Authors Farah Dina Meiriza Farida Isroani Illona Setianty Milla Sepliana Setyowati Prianto Budi Saptono