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Danny Wibowo
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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TAX PLANNING MENGHADAPI KENAIKAN TARIF PPN: STUDI PADA WAJIB PAJAK DI FLORES TIMUR Danny Wibowo
Management and Sustainable Development Journal Vol. 7 No. 1 (2025): Management and Sustainable Development
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v7i1.994

Abstract

This research aims to tax planning of Taxable Entrepreneurs against changes in Value Added Tax tax regulations. This research uses a descriptive qualitative approach where the process of describing the research area is organized in narrative form. Data collection used an interview method conducted with Taxable Entrepreneurs in East Flores. The results of this study reveal that an increase in the VAT rate is very problematic because it can impact consumer behaviour. However, informants do not ignore tax regulations; they understand that violating taxes can hurt their business continuity. This finding presents the efforts of taxable entrepreneurs in East Flores to maintain their business sustainability using tax planning. Other findings regarding the environmental perspective formed from the level of experience and age and the encouragement of the social community also stimulate taxpayer behaviour in assessing changes in tax regulations, especially related to VAT rates.
Pancasila Tax Model: Rekonstruksi Legitimasi Fiskal Indonesia dalam Perspektif Theory of Fiscal Legitimacy Danny Wibowo
Management and Sustainable Development Journal Vol. 7 No. 2 (2025): Management and Sustainable Development
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v7i2.1064

Abstract

Penelitian ini bertujuan untuk merekonstruksi legitimasi fiskal Indonesia melalui pengembangan Pancasila Tax Model sebagai kerangka konseptual yang mengintegrasikan nilai-nilai Pancasila, prinsip Trias Politica dan Theory of Fiscal Legitimacy. Pendekatan penelitian ini bersifat kualitatif deskriptif, dengan data diperoleh melalui wawancara mendalam terhadap delapan informan yang terdiri atas akademisi, pegawai Direktorat Jenderal Pajak, konsultan pajak, pelaku usaha, dan peneliti kebijakan fiskal. Hasil penelitian menunjukkan bahwa legitimasi fiskal di Indonesia lemah bukan karena kurangnya dasar hukum, melainkan karena belum terwujud keadilan sosial, transparansi, dan komunikasi publik yang partisipatif. Nilai-nilai kemanusiaan, keadilan sosial, musyawarah yang terkandung dalam Pancasila berpotensi menjadi fondasi etika publik untuk memperkuat fiscal trust antara negara dan warga negara. Pancasila Tax Model yang dihasilkan menempatkan Pancasila sebagai dasar moral kebijakan fiskal,Trias Politica sebagai mekanisme kelembagaan legitimasi, dan Fiscal Legitimacy Theory sebagai kerangka ilmiah hubungan negara-rakyat dalam sistem perpajakan. Model ini menawarkan paradigma baru bagi reformasi fiskal Indonesia yang lebih adil, manusiawi, dan berkepribadian nasional, dimana pajak dipahami sebagai beban hukum, melainkan sebagai ekspresi gotong royong menuju keadilan sosial.
Respon Pengusaha Kena Pajak Terhadap Pengampunan Pajak Yang Ke-2 (Pendekatan Fenomenologi Kota Kupang) Danny Wibowo
Management and Sustainable Development Journal Vol. 5 No. 1 (2023): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v5i1.614

Abstract

One of the government's efforts to increase state revenue from taxes is to hold a Voluntary Disclosure Program. This research focuses on the response of entrepreneurs to PKP status in Kupang City, NTT. Taxpayers, in this case, Taxable Entrepreneurs (PKP), know and welcome the Voluntary Disclosure Program (PPS) or volume II tax amnesty. The research was conducted using a qualitative research method where researchers visited taxpayer shops centred in Kupang, NTT, to see the participation and response of the community to the PPS program. The entrepreneurs gave different but quite positive responses to the implementation of the PPS program. They took advantage of this program to avoid administrative sanctions that they would face if there was a tax audit to be conducted on their business and used this opportunity to further develop their business. Of the many responses from entrepreneurs, several entrepreneurs were of the opinion that the implementation of the PPS program could be better for entrepreneurs, especially those with taxable status in small areas such as their towns. They believe the government is only trying to take advantage of their wealth reporting. Therefore, they should make the best use of this program, so they do not feel disadvantaged.
ANALISIS BARANG KEBUTUHAN POKOK YANG MENDAPAT FASILITAS PPN DIBEBASKAN Danny Wibowo
Management and Sustainable Development Journal Vol. 6 No. 2 (2024): Management and Sustainable Development Journal
Publisher : Department of Management - Institut Shanti Bhuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46229/msdj.v6i2.896

Abstract

This study was conducted to determine the efforts of taxpayers in responding to policy changes regarding the grouping of basic necessities into Taxable Goods (BKP). In this case, it is specifically taxpayers who have the status of Taxable Entrepreneurs (PKP) whose businesses are engaged in basic goods or basic necessities. The background of this research is PKP entrepreneurs who are trying to adapt in the midst of intense business competition in the city. In this study using a qualitative approach with interview methods to 5 entrepreneurs as informants from a group of entrepreneurs with PKP status in the Surabaya area. This research shows that the policy on the grouping of basic necessities is determined to be taxable goods, from the administrative side it will increase the burden of the obligation to issue tax invoices for PKP. In addition, input tax that cannot be credited will have an impact on the higher selling price of the product. When product prices rise, people's purchasing power will decrease because demand also decreases. Then it is known that the policy change has several impacts on PKP, which if not balanced with a business strategy can potentially bankruptcy.
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