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All Journal Balance Vocation Accounting Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) Educoretax Pengmasku Journal of Law, Administration, and Social Science Akuntansiku Jurnalku Journal of Governance, Taxation, and Auditing
Marfiana, Andri
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Educoretax

 1 
PENERAPAN PENGEMBALIAN PENDAHULUAN KELEBIHAN PEMBAYARAN PAJAK PERTAMBAHAN NILAI DAN KAITANNYA DENGAN KEPATUHAN DAN PENERIMAAN PAJAK KPP PRATAMA BANGKINANG Mahfuza, Dana Ulfi; marfiana, andri
Educoretax Vol 1 No 1 (2021): Maret 2021
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (261.058 KB)

Abstract

Kebijakan pengembalian pendahuluan kelebihan pembayaran pajak yang tidak diterapkan sesuai dengan ketentuan dapat merugikan Negara maupun Wajib Pajak. Penelitian ini dilakukan untuk mengetahui penerapan pengembalian pendahuluan kelebihan pembayaran Pajak Pertambahan Nilai (PPN) dan pengaruh yang diberikan terhadap kepatuhan dan penerimaan pajak KPP Pratama Bangkinang. Metode yang digunakan adalah metode campuran yaitu menggabungkan metode kuantitatif dan metode kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa penerapan pengembalian pendahuluan yang dilakukan di KPP Pratama Bangkinang telah sesuai dengan ketentuan yang ditetapkan. Walaupun pengembalian pendahuluan kelebihan pembayaran pajak mengurangi kas negara, kebijakan ini tidak memengaruhi pencapaian target penerimaan pajak secara signifikan. Selain itu, penerapan kebijakan ini juga mendorong kesadaran Wajib Pajak untuk patuh menjalankan kewajiban perpajakannya.
Penerapan Prepopulated Data Pajak Masukan Pada Aplikasi E-Faktur 3.0 Dan Kesesuaiannya Dengan Peraturan PPN Bayu Firdaus, Adi; Marfiana, Andri
Educoretax Vol 1 No 3 (2021): September 2021
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v1i3.33

Abstract

The purpose of this study is to analyze more deeply about the application of prepopulated data, especially for input Value Added Tax (VAT) on e-Faktur 3.0. The application of prepopulated data is analyzed in terms of rules and technical implementation. Such as the impact of its applicaction for taxpayers and tax authorities, conformity with VAT regulations, mechanisms of use, problems in use, and the impact in improving compliance with the delivery of VAT period tax returns seen through the timeliness of reporting. The result of the study indicate that the application of prepopulated data has an impact for taxpayers and the tax authorities to be more facilitated in carrying out VAT administration. Related to alignment with current VAT regulations, there is no need to change the rules because the nature of prepopulated data is only technical in helping reporting. The mechanism using prepopulated data consists of several steps that are easy to apply. Prepopulated data does not directly have an impact in improving the timeliness of reporting VAT period tax returns and the impact is only seen 6 months after application. Finally, the main problem of data is the process of synchronizing and updating data that is not / late to enter the prepopulated database. Tujuan dari penelitian ini adalah untuk menganalisis lebih dalam mengenai penerapan prepopulated data khususnya untuk pajak masukan pada e-Faktur 3.0. Penerapan prepopulated data dianalisis dari segi aturan dan teknis pelaksanaannya. Seperti dampak penerapannya bagi Wajib Pajak dan fiskus , kesesuaian dengan peraturan PPN, mekanisme penggunaan, masalah dalam penggunaan, dan dampak dalam meningkatkan kepatuhan penyampaian SPT Masa PPN yang dilihat melalui ketepatan waktu pelaporan. Hasil penelitian menunjukkan bahwa penerapan prepopulated data memberikan dampak bagi Wajib Pajak dan fiskus untuk lebih dimudahkan dalam menjalankan administrasi PPN. Terkait keselarasan dengan aturan PPN saat ini belum perlu dilakukan perubahan aturan karena sifat prepopulated data hanya bersifat teknis dalam membantu pelaporan. Mekanisme penggunaan prepopulated data terdiri dari beberapa langkah yang mudah untuk diaplikasikan. Prepopulated data tidak secara langsung memberi dampak dalam meningkatkan ketepatan waktu pelaporan SPT Masa PPN dan dampaknya baru terlihat 6 bulan pasca penerapan. Terakhir, permasalahan utama prepopulated data adalah proses sinkronisasi dan update data yang tidak / terlambat masuk pada database prepopulat.
The influence of social norms and perceived fairness on voluntary tax compliance: The mediating role of personal norms and trust in government Marfiana, Andri; Widyastuti, Tri; Darmansyah, Darmansyah
Educoretax Vol 5 No 5 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i5.1670

Abstract

This study aims to analyze the factors influencing voluntary tax compliance in Indonesia, with a focus on social norms, personal norms, perceived of fairness, and trust in the government. The method employed is a quantitative approach using surveys, involving the distribution of questionnaires to individual taxpayers who are not employees in the Jabodetabek area. The data were analyzed using PLS-SEM (Partial Least Squares Structural Equation Modeling) to test the relationships among the variables in the research model. The results of the study show that social norms positively influence voluntary tax compliance, both directly and through the formation of personal norms as a mediator. Furthermore, the Perceived of fairness in the tax system was found to enhance trust in the government, which in turn positively affects voluntary tax compliance. These findings provide important insights that psychological and social factors, such as social norms, fairness, and trust in the government, play a key role in enhancing voluntary tax compliance. Therefore, it is recommended that tax policies focus on improving fairness and transparency, as well as strengthening social norms that support tax compliance.
The Influence Of Audit Probability, Sanction Severity, And Social Norms On Enforced Tax Compliance With Patriotism As Moderation Marfiana, Andri; Santoso, Rizky Aji
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.789

Abstract

This study aims to determine the effect of audit probability, sanction severity, social norms on enforced tax compliance with patriotism as a moderator variable. The object of this research is an individual who carries out independent work in Jakarta and its surrounding areaThis study uses primary data consisting of 200 respondents' answers that have been collected. This subject have choosed because their income is not always deducted from tax by withholding system, making it prone to tax fraud. Data analysis was performed using the Partial Least Square (PLS) model with the Structural Equation Modeling (SEM) method. The test results show that audit probability, sanction severity, social norms, patriotism partially have a significant positive effect on enforced tax compliance, while patriotism manages to moderate the effect of social norms on enforced tax compliance with a negative relationship. This indicates that a sense of patriotism is not the main element that moderates tax compliance. Although patriotism directly affects tax compliance. The Government should have law enforcement policy to taxpayers dan build social norms which encourage taxpayers to obey their tax obligation.
Moderation Of Religiosity On The Determinants Of Individual Non-Employee Taxpayers' Perceptions Of Tax Avoidance Ethics Wahyuni, Desak Ari Gita; Marfiana, Andri
Educoretax Vol 4 No 5 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i5.834

Abstract

This research aims to determine whether the religiosity variable can moderate the influence of the taxation system variables, discrimination, tax justice and understanding of taxation on the perception of non-employee individual taxpayers in Denpasar City. The research method used is a quantitative approach with SEM PLS analysis techniques. Data and information were obtained from primary data using questionnaires distributed at Denpasar Timur Tax Office and Denpasar Barat Tax Office. The results of data processing from 100 respondents consisting of non-employee taxpayers show that the tax system, discrimination, tax justice, understanding of taxation and religiosity can explain the variable perception of ethical tax avoidance by 62.5% while the remaining 37.5% is explained by variables outside this research. The results of hypothesis testing show that the variables of the tax system, discrimination, tax fairness and religiosity have a significant positive influence on the perception of the ethics of tax avoidance. Meanwhile, the tax understanding variable does not have a significant influence on tax avoidance ethics. The better the tax system, tax fairness and taxpayer religiosity, the higher the intention to avoid paying taxes. This increase in the intensity of tax evasion can occur due to several factors such as the complexity of regulations, legal permits, effective sanctions for tax violators, and different religious views. On the other hand, high levels of discrimination will make taxpayers think that tax avoidance is one way to fight or overcome the inequality produced by the system. The conclusion of this research is that the religiosity variable cannot moderate the four independent variables because the ethical values that arise related to religiosity cannot always play a role in how individuals deal with taxation.
Perception Of Generation X And Millennials Towards Tax Compliance In Indonesia Pohan, Fawwaz Muhammad Zakli; Marfiana, Andri
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.835

Abstract

Digitalization of taxation such as DGT Online is one of the programs from DGT to be able to assist taxpayers in fulfilling compliance properly. In addition, Industrial Revolution 4.0 and Tax Administration 3.0 have almost the same principles as the DGT's tax digitalization program. Apart from the digital side, there is a public trust factor that can affect compliance. The results of this study obtained a conclusion that, the application of tax digitalization in terms of services, especially system convenience and supervision, has not been very effective in increasing tax compliance. This is seen from generation X and millennials. Other factors such as law enforcement and sanctions are prominent. Public trust in DGT's performance has been a consideration for taxpayers to remain tax compliant. The integrity value issued by the DGT is a guide for the community to comply with taxes. In addition, generational perspectives on compliance are generally similar, they remain tax compliant because they are aware of the effects of sanctions. What makes the difference is their response to corruption cases, where the millennial generation is more open and assertive than generation X.
Effectiveness Of Tax Return Reporting Via The e-Filling Application Marfiana, Andri; Kusumawati, Rahayu
Educoretax Vol 4 No 6 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i6.892

Abstract

This study aims to determine the impact of e-Filling on the effectiveness of Tax Return reporting using the D&M IS Success Model. The research subjects are the academic community in the PKN STAN environment who work independently in the Jakarta area and its surroundings. This group was chosen because they are considered to understand the use of e-Filling reporting applications as academics, but some of them still experience difficulties when filling it out. This research uses primary data consisting of 58 responses that have been collected. Data analysis uses the Partial Least Square (PLS) model with Structural Equation Modelling (SEM) methods. The test results indicate that Information Quality, System Quality, and Intention to Use have a significant positive effect on the Net Benefit of the e-Filling System. Additionally, Intention to Use successfully mediates the impact of Information Quality and System Quality on the Net Benefit significantly. The implication for the government is to continue updating the e-Filling system by considering the factors of information quality and system quality and striving to socialize the use of e-Filling to the public.
The impact of local tax revenue on society welfare Marfiana, Andri; Prabowo, Sakti; Wijaya, Suparna; Irawan, Ferry
Educoretax Vol 4 No 12 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i12.1310

Abstract

Regional taxes are one of the pillars of state revenue. Regional taxes have a strategic position both for financing development in the regions and regulating community life in the regions. This study aims to investigate the effect of regional tax revenues on public welfare in Indonesia. This study uses a quantitative method with secondary data obtained from the Central Statistics Agency for the period 2019 - 2021. The power taken includes regional tax variables, education level, number of poor people, and availability of basic health facilities. The test results show the following findings. First, regional tax revenues have the potential to encourage socio-economic development but the impact is highly dependent on the effectiveness of budget allocation and management. Second, regional tax revenues have not had a significant impact on reducing the number of poor people. However, these results emphasize the importance of an integrated approach. Third, the development of basic health facilities depends more on the Special Allocation Fund than regional tax revenues.
Assessing the urgency and feasibility of wealth tax implementation in Indonesia Putri, Ayudya Purwani; Marfiana, Andri
Educoretax Vol 5 No 9 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i9.1836

Abstract

The growing economic inequality in Indonesia necessitates the adoption of fairer fiscal policies, including the implementation of a wealth tax. This study employs a qualitative case study approach to assess the potential of wealth taxation targeting High Net Worth Individuals (HNWIs). Data were obtained through comparative analysis of international wealth tax policies and interviews with government officials, academics, and tax practitioners. The findings reveal that a wealth tax could function as an effective instrument for economic redistribution, yet its implementation faces challenges such as resistance from affluent groups, risks of capital flight, and asset valuation complexities. Evidence from Switzerland, Japan, and Bolivia highlights that successful implementation depends on sound policy design, including appropriate wealth thresholds, progressive rates, and strong enforcement mechanisms. To ensure effectiveness in Indonesia, strategic measures involving regulatory clarity, administrative capacity building, and international cooperation are essential. A well-structured wealth tax may increase state revenue while reducing economic disparity sustainably.  Keywords: Economic Inequality; High Net-Worth Individuals; Wealth Redistribution; Wealth Tax.
Transfer pricing in corporate economics perspective: Empirical evidence on the role of interest expenses, R&D investment, total assets, and intangible assets Prabowo, Sakti; Marfiana, Andri; Wijaya, Suparna; Irawan, Ferry
Educoretax Vol 5 No 12 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i12.1980

Abstract

This research examines the influence of interest expenses, research and development (R&D) investment, total assets, and intangible assets on transfer pricing aggressiveness in the electronics industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023. Within the framework of corporate economics, transfer pricing is not merely a tax compliance instrument but an integral part of corporate strategy in managing cost structure and group-level profitability. This study employs a quantitative approach with panel data regression analysis on a sample of 29 electronics companies, resulting in 116 firm-year observations. The findings indicate that interest expenses and R&D investment have a significant positive effect on transfer pricing aggressiveness, while total assets show a significant negative effect. Conversely, intangible assets do not demonstrate a significant effect on transfer pricing aggressiveness. These results confirm that companies with high leverage and intensive innovation tend to use transfer pricing more aggressively to optimize their global tax position. However, larger companies with substantial total assets appear to adopt more conservative strategies, likely due to concerns about reputation risk and regulatory scrutiny. The absence of a significant effect from intangible assets may reflect effective regulatory enforcement in Indonesia, particularly with the issuance of Minister of Finance Regulation (PMK) No. 172 of 2023, which strengthens the implementation of the Arm's Length Principle and documentation requirements for related party transactions. The implications of these findings provide important insights for tax authorities regarding priority areas of supervision and enforcement, particularly for companies with complex financial structures and intensive innovation. For companies, these findings emphasize the importance of balancing tax efficiency with legal compliance and long-term reputation preservation. Further research is recommended to explore the moderating effect of tax rates, corporate governance, and ownership structure on the relationship between these variables and transfer pricing aggressiveness.
Co-Authors Andani, Evi Bayu Firdaus, Adi DARMANSYAH . Fajar Yulianto Ferry Irawan Hadiwibowo, Yuniarto Haniyah, Rizqi Hendo, Nadia Fransisca M. Sukarno Mahfuza, Dana Ulfi Manullang, Rafika Surya PEBRY, Aldo Junaidi Pohan, Fawwaz Muhammad Zakli Primandita Fitriandi Putri, Ayudya Purwani Rahayu Kusumawati, Rahayu Sakti Prabowo, Sakti Santoso, Rizky Aji Sitio, Yuni Esra Surya Supriyadi Supriyadi Supriyadi Tri Widyastuti Wahyuni, Desak Ari Gita