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Al-Firdaus, Farid
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Economics, Econometrics & Finance Education

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PERAN INTELIJEN PERPAJAKAN DALAM MENGHADAPI INFORMASI KEUANGAN ASIMETRIS Al-Firdaus, Farid
JURNAL INFO ARTHA Vol 3, No 1 (2019): JULY EDITION
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.636 KB) | DOI: 10.31092/jia.v3i1.442

Abstract

Keraguan dalam meyakini validitas informasi keuangan dalam Exchange of Information (EOI) menjadi perhatian khusus peneliti. Melalui penelitian ini, peneliti bertujuan untuk menelaah penyebab terjadinya informasi keuangan asimetris dan peran intelijen perpajakan dalam menghadapi hal tersebut melalui upaya pengumpulan data dan/atau informasi. Dengan menggunakan pendekatan studi dokumentasi dalam metode kualitatif, peneliti melakukan pengumpulan data yang terdapat dalam dokumen seperti aturan, Annual Review, Working Paper, jurnal nasional dan internasional, serta berita terkait. Selanjutnya peneliti melakukan analisis dengan model Miles and Huberman dan mendapatkan hasil penelitian yang terdiri dari gambaran umum EOI, modus dan kasus riil informasi keuangan asimetris, dan peran intelijen perpajakan dalam menghadapi hal tersebut. Berdasarkan hasil penelitian, peneliti mendapatkan simpulan bahwa modus atas informasi keuangan asimetris salah satunya berasal dari identitas palsu. Adapun peran intelijen perpajakan dalam menghadapi hal tersebut adalah dengan melakukan upaya formal seperti melakukan kegiatan intelijen sebagai dukungan upaya klarifikasi kepada pihak pemilik rekening keuangan dan upaya inovasi seperti pembangunan sistem informasi intelijen yang terintegrasi dengan pihak lain.
Evaluasi Ex-Ante Dokumen Rencana Peningkatan Kepatuhan Wajib Pajak Tahun 2024 Milik Direktorat Jenderal Pajak Al-Firdaus, Farid
JURNAL INFO ARTHA Vol 8 No 1 (2024): Edisi Juli 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i1.2698

Abstract

The Indonesian Directorate General of Taxes (DGT) mitigates the risks that challenge the taxpayers' voluntary compliance through the 2024 compliance improvement plan (CIP). The author evaluates it before it is implemented (ex-ante) by assessing its objectives, regulatory compliance, stakeholders' concerns, risks, strategy alternatives, and feasibility. The author documents that the CIP not only passes those assessments but also the phase of review by the stakeholders. On the other hand, the author found that the CIP is not based on the new risk management regulation ruling compliance and organizational risks that can help DGT cope with compliance risks and others, such as stakeholder resistance, political risks, and unforeseen consequences.
RENCANA STRATEGIS PENANGANAN KETIMPANGAN FISKAL (FISCAL IMBALANCE) DI REGIONAL PAPUA BARAT Al-Firdaus, Farid; Dendy Rizaldy Rachman
JURNAL INFO ARTHA Vol 8 No 2 (2024): Edisi November 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i2.2786

Abstract

The Regional Transfer Funds for West Papua, allocated for over 15 years, have not significantly reduced poverty levels nor improved the local Human Development Index. This study aims to analyze this situation and propose solutions through the enhancement of quality spending to achieve the local welfare vision outlined in the Long-Term Regional Development Plan of West Papua Province for 2006-2025. Fiscal decentralization is intended to provide public services with better priorities and preferences; however, fiscal imbalances may occur due to dependency on central transfers and limited local taxation capacity. A qualitative method was employed to address the complexity of these issues through literature reviews, interviews, and focus group discussions. Triangulated findings from these sources highlight the strengths, weaknesses, opportunities, and threats faced by the local government in addressing fiscal imbalances. Strategic issues were identified, encompassing organizational goal attainment, resources, management, and the collaboration capabilities of local governments. The Papua Steering Agency is expected to guide local governments in internalizing the community welfare vision, optimizing civil servant development spending, and evaluating financial management regulations as well as the readiness of governance systems to implement the regional development acceleration master plan.
INDONESIAN TAX REFORMS POLICY ALTERNATIVES FOR HANDLING SHADOW ECONOMY Al-Firdaus, Farid
JURNAL INFO ARTHA Vol 7 No 1 (2023): Edisi Juli 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i1.1977

Abstract

Indonesian Directorate General of Taxes (DGT) has been running the tax reform covering human resource development, Information and Technology (IT), process business renewal, and policy reforms since 2016 to solve tax avoidance as a shadow economy activity. To make the process efficient, DGT needs to do prioritizing. The author analyzed the best tax reforms policy by assessing the symptoms covering the system burden from 2002 to 2017, including 15x taxpayers, 2x employees, and 3.5x offices. Then, the author argued to frame the DGT’s case as mainly about government failures related to representative government and bureaucratic supply, also determining the goals, including improving taxpayers’ trust and compliance, tax administration, and tax officers’ integrity. There are criteria for assessing the achievement of the plans: service, easiness, modernness, and professionality. The policy alternatives are mutually exclusive, covering tax officers’ training, tax-administration IT system updates, Standard Operating Procedures (SOP) improvement, and regulations creation. The author found that the tax-administration IT system updates got the most significant points through a multi-goal analysis framework. However, the author suggests considering another policy, SOP improvement, which can be an alternative for solving the limited resources but not removing the better quality of taxpayers’ services.
Co-Authors Dendy Rizaldy Rachman