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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Balance Vocation Accounting Journal Ilomata International Journal of Tax and Accounting Jurnal Pajak dan Keuangan Negara (PKN) Educoretax Pengmasku
Liyana, Nur Farida
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Educoretax

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Review of the implementation of borne-by-government value added tax in the housing sector on the level of home ownership backlog in Indonesia Fadhlurahman, Adam; Liyana, Nur Farida
Educoretax Vol 5 No 1 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i1.1341

Abstract

The objective of this study is to examine the impact and influence of the Borne by Government Value-Added Tax (PPN-DTP) facility in the housing sector on the backlog rate of homeownership in Indonesia. Additionally, the research seeks to assess the effectiveness of this facility and its potential correlation with housing bubbles, as well as to provide relevant recommendations for future PPN-DTP policies in the housing sector. The study employs a mixed-methods approach, combining descriptive qualitative and quantitative methodologies. Primary data were collected through interviews with academics, officials from the Directorate General of Taxes, and taxpayers. Furthermore, the study utilized secondary data from public documents published by the Central Statistics Agency, the Ministry of Public Works and Housing, Bank Indonesia, and the Ministry of Finance of the Republic of Indonesia. The findings indicate that the PPN-DTP facility in the housing sector has a strong, positive, and significant impact and has proven effective in reducing the homeownership backlog in Indonesia. However, the sustainability of this facility in the long term requires further review, particularly regarding the eligibility criteria for beneficiaries and the urgency of strengthening oversight of the PPN-DTP facility by the Directorate General of Taxes to optimize its outcomes for the Indonesian public.
Perceptions of functional tax advisors on artiicial intelligence-based applications in the context of performance improvement efforts Khusnaini, Khusnaini; Liyana, Nur Farida; Ambarwati, Ria Dewi
Educoretax Vol 4 No 11 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i11.1105

Abstract

This study aims to analyze the influence of perceived usefulness and perceived ease of use of Artificial Intelligence (AI)-based applications on the willingness of functional tax instructors to use these AI-based applications. The data used in this study are primary data from questionnaire surveys distributed to functional tax extension officers from all Regional Offices of the Directorate General of Taxes from October to December 2023. In addition, this study also uses secondary data sourced from regulatory documents and other data related to the performance of tax extension officers from the Directorate General of Taxes. Data from 104 respondents were analyzed using multiple linear regression. This study concludes that the perceived usefulness and perceived ease of use of AI-based applications have a positive and significant effect on the willingness of Functional Tax Instructors to use AI-based applications. Functional extension workers need to continue to try to work side by side with technology so that work becomes faster and easier. With the help of AI technology, it is not impossible that the implementation of taxation counseling can be partially delegated to technological assistance so that tax education can be more massive and comprehensive.
Co-Authors Ambarwati, Ria Dewi Apriliasari, Vita Budiarsih, Riani Eko Susanto Fadhlurahman, Adam Haniyah, Rizqi Irwan Hermawan Khusnaini, Khusnaini Muchtar, Masruri Nugroho, Panji Wisnu Ratnasari, Gusti Ayu Indah Sulastri, Heni Wardana, Arief Budi