Garuda - Garba Rujukan Digital

Synergy between KPP Pratama Jakarta Menteng Satu and banks in tax collection through account blocking Millatina, Desy; Cahyady, Yadhy
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1351

One of the tax collection actions is blocking the taxpayer's account. The Directorate General of Taxes (DGT) has the authority to access taxpayer financial information in collaboration with banking institutions. This study evaluates the synergy between KPP Pratama Jakarta Menteng Satu and banks in executing account-blocking actions and their contribution to the realization of revenue collection. This research adopts a qualitative methodology, utilizing literature reviews and interviews with the Examination, Assessment, and Collection section for primary data collection, while secondary data is gathered through documentation studies. The synergy between the Tax Office and banks is assessed based on the timeliness of the bank's response to requests and the successful execution of blocking actions on identified accounts. The findings indicate that the effectiveness of this synergy fluctuated over three consecutive years, ranging from ineffective to highly effective. Key obstacles include delayed bank responses, uncertainty regarding account information, discrepancies in customer data, and conflicting priorities between DGT and banks. These challenges have resulted in a consistently low contribution of account-blocking actions to annual collection revenue. Despite these limitations, account blocking remains a critical enforcement mechanism for pressuring taxpayers to settle outstanding arrears. This study underscores the need for enhanced coordination between DGT and banking institutions and improved data accuracy to optimize the effectiveness of account blocking and maximize its contribution to tax collection efforts.

The Responsibility of Social Welfare Institutions in the Implementation of Collecting Money or Goods in the Digital Era Cahyady, Yadhy; Isretno Israhadi, Evita
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 2 No. 2 (2023): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

ABSTRACT The implementation of the collection of money or goods is carried out by the community through legal entity social organizations, consisting of associations or foundations. The organization of the collection of money or goods must be obtained a permit from the minister who organizes government affairs in the social sector, governor, or regent/mayor in accordance with their authorities, with the requirements, including that they must attach a registration document of a social welfare institution. In this digital era, the implementation of money or goods collection is mostly performed through digital applications, electronic money services, and social media. In order to organize the collection of money or goods, the licensed organizer is obliged to provide a report along with the progress report. Furthermore, the monitoring process is carried out by the government's internal supervisory officers, the curbing task force, and the community. The normative juridical method is used in this research, with a statutory approach based on secondary data obtained through document studies. Then, it would be analyzed using deductive logic. The legal issues in this research are: First, how is the responsibility of social welfare institutions in organizing the collection of money or goods in the digital era. Second, why is it necessary to supervise the implementation of money or goods collection carried out by social welfare institutions in the digital era. From this research, the writer expects to obtain a formulation of norms that can provide legal knowledge about the responsibility of social welfare institutions in organizing the collection of money or goods in the digital era.

Pendampingan BUMDes Babo dalam Menyusun Laporan Keuangan Auditable dan Kepatuhan Perpajakan Slamet, Kuwat; Kusuma, I Gede Komang Chahya Bayu Anta; Cahyady, Yadhy; Siski, Darrin Octavia; Paramudea, Ishaq Rila; Mahendra, Darwin Nazrul
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 7 No 1 (2025): Edisi Maret
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v7i1.2783

BUMDes perlu terus didorong untuk menjadi semakin profesional. Salah satu bentuk pengelolaan BUMDes yang baik adalah kemampuan untuk menyusun laporan keuangan dan memiliki kepatuhan terhadap ketentuan perpajakan. Selama ini, BUMDes Bandung Bondowoso (Babo) menghadapi tantangan dalam penyusunan laporan keuangan yang sesuai standar akuntansi serta pemenuhan kewajiban perpajakan akibat keterbatasan keterampilan pengelola. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelola BUMDes melalui serangkaian pelatihan dan pendampingan komprehensif. Metode yang digunakan mencakup tiga tahapan utama, yaitu (1) pelatihan dasar mengenai prinsip akuntansi dan perpajakan, (2) pendampingan implementasi, termasuk pencatatan transaksi menggunakan jurnal khusus dan aplikasi akuntansi sederhana, serta (3) evaluasi hasil, berupa asesmen terhadap laporan keuangan yang telah disusun. Hasil program menunjukkan bahwa BUMDes Babo berhasil menyusun laporan keuangan tahun 2023 yang siap audit serta melaporkan kewajiban perpajakannya secara tepat waktu. Keberhasilan ini memperkuat transparansi dan akuntabilitas keuangan BUMDes, serta membuka peluang akses ke pembiayaan eksternal. Secara jangka panjang, program ini berkontribusi dalam meningkatkan kemandirian dan keberlanjutan operasional BUMDes, sekaligus menjadi model bagi BUMDes lain dalam penerapan tata kelola keuangan yang baik.

Urgensi Upaya Banding Administratif kepada Menteri Keuangan dalam Penyelesaian Sengketa Pajak Cahyady, Yadhy
Lentera: Multidisciplinary Studies Vol. 3 No. 4 (2025): Lentera: Multidisciplinary Studies
Publisher : Publikasiku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/lentera.v3i4.177

Upaya administratif dalam penyelesaian sengketa pajak, diajukan kepada Direktur Jenderal Pajak, melalui permohonan pembetulan, pengurangan, penghapusan, pembatalan, dan keberatan. Upaya administratif tersebut, tanpa dilanjutkan dengan upaya banding administratif kepada Menteri Keuangan, selaku atasan Direktur Jenderal Pajak. Wajib pajak yang tidak puas atas keputusan Direktur Jenderal Pajak, dapat mengajukan banding dan gugatan ke Pengadilan Pajak. Tujuan penelitian ini adalah untuk menganalisis kewenangan Direktur Jenderal Pajak dan kedudukan Menteri Keuangan dalam penyelesaian sengketa pajak melalui upaya administratif. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan. Data yang digunakan adalah data sekunder yang diperoleh dari bahan-bahan hukum berupa peraturan perundang-undangan dan buku referensi. Dari penelitian yang dilakukan, diketahui penyelesaian sengketa pajak melalui upaya administratif, ditetapkan oleh Direktur Jenderal Pajak berdasarkan pada kewenangan atribusi. Pemberian kewenangan kepada Menteri Keuangan untuk menyelesaikan sengketa pajak melalui upaya administratif berupa banding administratif, merupakan bentuk pengawasan dari Menteri Keuangan kepada Direktur Jenderal Pajak, dan merupakan bentuk perlindungan hukum kepada wajib pajak.

Urgensi Upaya Banding Administratif kepada Menteri Keuangan dalam Penyelesaian Sengketa Pajak Cahyady, Yadhy
Lentera: Multidisciplinary Studies Vol. 3 No. 4 (2025): Lentera: Multidisciplinary Studies
Publisher : Publikasiku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/lentera.v3i4.177

Upaya administratif dalam penyelesaian sengketa pajak, diajukan kepada Direktur Jenderal Pajak, melalui permohonan pembetulan, pengurangan, penghapusan, pembatalan, dan keberatan. Upaya administratif tersebut, tanpa dilanjutkan dengan upaya banding administratif kepada Menteri Keuangan, selaku atasan Direktur Jenderal Pajak. Wajib pajak yang tidak puas atas keputusan Direktur Jenderal Pajak, dapat mengajukan banding dan gugatan ke Pengadilan Pajak. Tujuan penelitian ini adalah untuk menganalisis kewenangan Direktur Jenderal Pajak dan kedudukan Menteri Keuangan dalam penyelesaian sengketa pajak melalui upaya administratif. Metode penelitian yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan. Data yang digunakan adalah data sekunder yang diperoleh dari bahan-bahan hukum berupa peraturan perundang-undangan dan buku referensi. Dari penelitian yang dilakukan, diketahui penyelesaian sengketa pajak melalui upaya administratif, ditetapkan oleh Direktur Jenderal Pajak berdasarkan pada kewenangan atribusi. Pemberian kewenangan kepada Menteri Keuangan untuk menyelesaikan sengketa pajak melalui upaya administratif berupa banding administratif, merupakan bentuk pengawasan dari Menteri Keuangan kepada Direktur Jenderal Pajak, dan merupakan bentuk perlindungan hukum kepada wajib pajak.

Analysis of Personnel in the Field of Taxation by the Minister of Finance through the Tax Supervisory Committee Cahyady, Yadhy; Trisulo, Trisulo
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5618

The Ministry of Finance as one of the State Ministries is responsible for managing government affairs in the financial sector. It operates under the authority of and is accountable to the President, with leadership vested in the Minister of Finance. In executing its responsibilities, the Ministry of Finance performs various functions, including the formulation, determination, and implementation of taxation policies. This study aims to examine the position and authority of the Minister of Finance in overseeing taxation matters through the Tax Supervisory Committee. The research employs a normative legal approach, utilizing both statutory and conceptual analyses, with secondary sources such as laws and reference literature obtained through document and library studies. The findings indicate that the Minister of Finance, as the head of the Ministry and superior to the Director General of Taxes, holds supervisory authority over subordinates, including the Director General. Supervision conducted via the Tax Supervisory Committee focuses on tax policies and administration, but does not extend to overseeing the resolution of tax disputes through administrative measures determined by the Director General of Taxes.

Analysis of Tax Audit Authority from the Perspective of Appeal Disputes in the Tax Court SETIAWAN, Benny; CAHYADY, Yadhy; SUPRIYADI, Supriyadi; CHOTIB, Faisal Ahmad
Journal of Governance, Taxation and Auditing Vol. 4 No. 3 (2026): Journal of Governance, Taxation and Auditing (January - March 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jogta.v4i3.1756

This study analyzes the authority of tax audits conducted by the Directorate General of Taxes (DGT) from the perspective of appeal disputes in the Indonesian Tax Court. Within Indonesia’s self-assessment tax system, tax audits function as a primary instrument for ensuring taxpayer compliance and form the basis for the issuance of Tax Assessment Letters (Surat Ketetapan Pajak/SKP). However, audit results and the resulting SKP often give rise to disputes when taxpayers question both the material correctness and the procedural legitimacy of the audit process. This research employs normative legal research with a descriptive-analytical approach, examining statutory regulations, implementing rules, and relevant Tax Court decisions concerning disputes over audit authority and procedures. The findings indicate that tax audit authority is attributive and explicitly regulated under the General Provisions and Tax Procedures Law (UU KUP) and its implementing regulations. In appeal proceedings, the Tax Court assesses both formal aspects—such as compliance with audit procedures and authority—and material aspects relating to the accuracy of tax calculations. Procedural violations do not automatically invalidate a Tax Assessment Letter; instead, judges evaluate the seriousness of the violation and its impact on taxpayer rights and material truth. The study concludes that the Tax Court plays a crucial role in controlling the use of audit authority while balancing legal certainty, protection of taxpayer rights, and the state’s fiscal interests.

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