Optimizing the Understanding of Accounting and Tax Obligations in Palm Oil Plantation Cooperatives: An Institutional Theory and Deterrence Theory Perspective
Abstract
Understanding Accounting and Tax Obligations is a crucial aspect for palm oil plantation partnership cooperatives in maintaining financial health and regulatory compliance. This study examines cooperative managers’ understanding of accounting and tax obligations and recommends optimization strategies that can be implemented both internally and externally. The research adopts a qualitative approach through in-depth interviews with four cooperatives in East Kalimantan, the core companies, the Cooperative Office, and the Tax Office. The novelty of this research lies in its discussion of accounting comprehension followed by tax understanding within palm oil plantation cooperatives. The findings indicate that while cooperatives are aware of their obligations, their implementation remains materially inadequate, influenced by external pressures and sanctions. Proposed strategies include, internally, the recruitment of experts by cooperatives and improvement of plantation recordkeeping governance. Externally, collaboration between the Cooperative Office and the Tax Office in providing assistance is necessary, as well as the establishment of communication channels among core companies, cooperatives, and the tax office for ongoing support. As a final step, tax audits by the authorities can be conducted to further enhance understanding.
Keywords: Cooperative; Oil Palm; Accounting; Tax Liability;
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References
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Barus, A. B., & Ernah. (2024). Peranan Perkebunan Kelapa Sawit Rakyat dalam Mencapai Tujuan Ekonomi Sustainable Development Goals (SDGs) di Indonesia. Mimbar Agribisnis, 10(1), 316–330. https://journal.ipb.ac.id/index.php/mimbaragribisnis/article/view/47867
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Badan Pusat Statistik. (2024b). Luas Tanaman Perkebunan Menurut Provinsi, 2019-2023.
Badan Pusat Statistik. (2024c). Luas Areal Tanaman Perkebunan Rakyat Menurut Jenis Tanaman, 2019- 2023.
Burdon, W. M., & Sorour, M. K. (2018). Institutional Theory and Evolution of ‘A Legitimate’ Compliance Culture: The Case of the UK Financial Service Sector. Journal of Business Ethics. https://doi.org/10.1007/s10551-018-3981-4
Dimaggio, P. J., & Powell, W. W. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields. In Source: American Sociological Review (Vol. 48, Issue 2).
Ellet, W. (2018). The case study handbook, revised edition: A student’s guide. Harvard Business Press.
Himawan, G. C., & Farah Mita, A. (2023). Profitability and Strategy of Palm Oil Partnership: Case Study in PT ABC.
Ikatan Akuntan Indonesia. (2024). Standar Akuntansi Keuangan Indonenesia untuk Entitas Privat.
Ishak, A., Kinseng, R. A., Sunito, S., & Damanhuri, D. S. (2017). Ekspansi Perkebunan Kelapa Sawit Dan Perlunya Perbaikan Kebijakan Penataan Ruang Palm Oil Expansion and Requirement Spatial Planning Policy Improvement. 16(1), 13–23. https://doi.org/10.21082/psp.v16n1.2016
Kementerian Keuangan Republik Indonesia. (2015). Peraturan Menteri Keuangan Republik Indonesia Nomor 141/PMK.03/2015 tentang Jenis Jasa Lain sebagaimana Dimaksud dalam Pasal 23 Ayat (1) Huruf c Angka 2 Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah beberapa kali diubah terakhir dengan Undang-Undang Nomor 36 Tahun 2008. Kementerian Keuangan Republik Indonesia.
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Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook. 3rd. Thousand Oaks, CA: Sage.
Munirudin, A. L., Krisnamurthi, B., & Winandi, R. (2020). Kajian Pelaksanaan Kemitraan Perkebunan Kelapa Sawit di Kabupaten Kutai Timur (Studi Kasus di PT. NIKP). Jurnal Pertanian Terpadu, 8(2), 211–225. https://doi.org/10.36084/jpt.v8i2.262
Nagin, D. S. (2013). Deterrence in the Twenty-First Century. https://about.jstor.org/terms
Nuryanah, S., Mahabbatussalma, F., & Satrio, A. A. (2023). Evaluation of Government Reform in Tax Administration: Evidence from Micro, Small and Medium Enterprises (MSMEs) in Indonesia. International Journal of Public Administration,46(5),313–325. https://doi.org/10.1080/01900692.2021.1995746
Pemerintah Republik Indonesia. (1992). Undang-Undang Nomor 25 Tahun 1992 tentang Perkoperasian.
Pemerintah Republik Indonesia. (2022). Peraturan Pemerintah Republik Indonesia Nomor 55 Tahun 2022 tentang Penyesuaian Pengaturan di Bidang Pajak Penghasilan. Lembaran Negara Republik Indonesia.
Putra Afuan Fajrian. (2020). Kepatuhan Wajib Pajak UMKM: Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem. JRAP (Jurnal Riset Akuntansi Dan Perpajakan). https://doi.org/10.35838/jrap.2020.007.01.1
Putra, C. P., Sadono, D., & Susanto, D. (2020). Perceptions of Smallholders Farmers on Oil Palm Plantation Cooperative in Kongbeng, East Kutai. Jurnal Penyuluhan, 16(1), 134–146. https://doi.org/10.25015/16202028295
Rosid, A., & Romadhaniah. (2023). Assessing the effectiveness of law enforcement on improving tax compliance in Indonesia: an empirical investigation. Bulletin of Indonesian Economic Studies, 59(2), 243–267. https://doi.org/10.1080/00074918.2021.1970110
Schiavi, G. S., Behr, A., & Marcolin, C. B. (2024). Institutional theory in accounting information systems research: Shedding light on digital transformation and institutional change. International Journal of Accounting Information Systems, 52. https://doi.org/10.1016/j.accinf.2023.100662
Sofyani, H., Fahrur Rozi, H., Ayu Amalia, F., Ekonomi dan Bisnis, F., & Muhammadiyah Yogyakarta, U. (2020). Tekanan Institusional Dalam Praktik Tatakelola Badan Usaha Milik Desa (Bumdes). In Jurnal Kajian Akuntansi (Vol. 4). https://doi.org/10.33603/jka.v4i2.3567
Timothy, J., & Abbas, Y. (2021). Tax morale, perception of justice, trust in public authorities, tax knowledge, and tax compliance: a study of Indonesian SMEs. In eJournal of Tax Research (Vol. 19, Issue 1).
Trihatmoko, H., & Mubaraq, M. R. (2020). Pengaruh Pemahaman Akuntansi dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak pada KPP Pratama Madiun. E-Jurnal Akuntansi, 30(9), 2231. https://doi.org/10.24843/eja.2020.v30.i09.p05
Published
2025-06-30
How to Cite
ALISTER, Josua; ABBAS, Yulianti.
Optimizing the Understanding of Accounting and Tax Obligations in Palm Oil Plantation Cooperatives: An Institutional Theory and Deterrence Theory Perspective.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 6, june 2025.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/126563>. Date accessed: 15 july 2025.
doi: https://doi.org/10.24843/EJA.2025.v35.i06.p10.
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