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All Journal Jurnal Kebijakan dan Administrasi Publik Balance Vocation Accounting Journal International Journal of Zakat (IJAZ) Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Abdi Mandala JKAP (Jurnal Kebijakan dan Administrasi Publik)
Wardana, Arief Budi
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Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Industrial & Manufacturing Engineering Public Health Social Sciences

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Payment Efficiency and Tax Compliance Issues in User Experiences with Zakat Institution’s Online Services Wardana, Arief Budi
International Journal of Zakat Vol 8 No 2 (2023): International Journal of Zakat
Publisher : Center of Strategic Studies (PUSKAS) BAZNAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37706/ijaz.v8i2.464

Abstract

The Indonesian government has issued regulation of zakat as a tax deduction for taxable income to increase the nationwide zakat collection. This study is a personal reflection, explaining the author’s experience in using online zakat services provided by the National Zakat Agency Republic of Indonesia (BAZNAS). The exploratory storyline employs the E-S-QUAL & E-RecS-QUAL framework, adding the dimension of compliance to the tax regulation. The findings practically imply that BAZNAS’ online services well perform in all measured dimensions for zakat payment purposes. However, efforts are required to spend more time when the author tests the feature of zakat payment slips that comply with the local tax regulations. Hence, zakat institutions, e.g., BAZNAS, are advised to inform zakat as a factor in deducting income tax from their online services.
PENGARUH PAJAK DAERAH TERHADAP KETIMPANGAN PENDAPATAN DI INDONESIA Liyana, Nur Farida; Wardana, Arief Budi; Haniyah, Rizqi; Susanto, Eko
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.11593

Abstract

Desentralisasi fiskal menyebabkan pemisahan kewenangan pemajakan antara pemerintah pusat dan pemerintah daerah. Hal tersebut menimbulkan penerimaan sektor perpajakan tidak hanya menjadi domain pemerintah pusat. Terdapat penerimaan pajak yang dikumpulkan oleh pemerintah daerah, baik level provinsi maupun kabupaten/kota. Tujuan penelitian ini adalah meneliti pengaruh pajak daerah pada kesenjangan pendapatan kabupaten/kota di Indonesia. Objek yang diteliti adalah kabupaten dan kota di Indonesia yang berjumlah 504 kabupaten/kota sepanjang 4 (empat) tahun yaitu tahun 2018 s.d. 2021. Analisis dilakukan dengan regresi data panel. Pajak daerah menjadi variabel bebas, kemudian ketimpangan pendapatan yang diukur dengan Gini Ratio sebagai variabel terikat. Selain pajak daerah, penelitian ini juga menggunakan belanja modal, jumlah penduduk, dan PDRB sebagai variabel kontrol. Hasil analisis menunjukan kinerja pengumpulan pajak daerah dalam rentang tahun 2018 – 2021 belum memberikan efek yang diharapkan untuk mengurangi ketimpangan pendapatan di kabupaten/kota. Hasil penelitian menggambarkan bahwa pajak daerah belum dapat berfungsi sebagai penggerak utama dalam mengurangi ketimpangan pendapatan masyarakat di Indonesia. Hal ini ditandai dengan masih rendahnya kontribusi pajak daerah dalam PAD maupun APBD. Penelitian ini diharapkan dapat menjadi masukan kepada pemerintah agar kebijakan yang dihasilkan semakin efektif, efisien dan dapat mengurangi ketimpangan pendapatan di daerah.
A Historical Overview of The Most Successful Tax Amnesty Policies in Indonesia Wardana, Arief Budi
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 28, No 2 (2024): November
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.95135

Abstract

The 2016 Tax Amnesty may be the most successful tax amnesty program in Indonesia. However, the debate on introducing the Voluntary Disclosure Program in 2022 raises questions. The purpose of this research is to examine the experiences of informants during the discussion and drafting of the 2016 Tax Amnesty from the aspects of background, timing, design, and accompanying strategies. A narrative qualitative approach using interview instruments is suitable for achieving the research objectives. Based on what the informants experienced, the 2016 Tax Amnesty emerged from the need to increase tax revenues to support the implementation of government programs. In addition, essential aspects such as time and design were considered when discussing the 2016 Tax Amnesty. However, another critical aspect was overlooked, namely the accompanying strategy of the tax amnesty.
A Historical Overview of The Most Successful Tax Amnesty Policies in Indonesia Wardana, Arief Budi
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 28, No 2 (2024): November
Publisher : Magister Ilmu Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.95135

Abstract

The 2016 Tax Amnesty may be the most successful tax amnesty program in Indonesia. However, the debate on introducing the Voluntary Disclosure Program in 2022 raises questions. The purpose of this research is to examine the experiences of informants during the discussion and drafting of the 2016 Tax Amnesty from the aspects of background, timing, design, and accompanying strategies. A narrative qualitative approach using interview instruments is suitable for achieving the research objectives. Based on what the informants experienced, the 2016 Tax Amnesty emerged from the need to increase tax revenues to support the implementation of government programs. In addition, essential aspects such as time and design were considered when discussing the 2016 Tax Amnesty. However, another critical aspect was overlooked, namely the accompanying strategy of the tax amnesty.
Pendampingan Penyampaian SPT Tahunan PPh Melalui Program Relawan Pajak Di Kantor Pelayanan Pajak Pratama Pondok Aren Wardana, Arief Budi; Supriyadi; Trisulo
Jurnal Abdi Mandala Vol. 3 No. 2 (2024): Jurnal Abdi Mandala Volume 3 Nomor 2 Oktober Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jam.v3i2.695

Abstract

Formal tax compliance through the submission of Annual Income Tax Returns needs to be improved to support the achievement of tax revenue targets. Even though the government provides a convenient way of reporting annual income tax returns using e-filling, many taxpayers still do not report tax returns due to a lack of understanding of how to utilize this tool. The Tax Volunteer Program, which is a collaboration between DJP and universities, is a solution to assist taxpayers in reporting tax returns. The community service team's mentoring process was carried out at KPP Pratama Pondok Aren using e-filling. As a result, many taxpayers have obtained Electronic Proof of Receipt as proof that formal obligations have been fulfilled while reducing service queues at KPP Pratama Pondok Aren as the end of the Annual Income Tax Return reporting period approaches.
Pendampingan dan Edukasi Wajib Pajak Melalui Program Relawan Pajak Fahmi, Anisa; Haniyah, Rizqi; Wardana, Arief Budi
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 7, No 1 (2024): JANUARI 2024
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v7i1.1877

Abstract

Salah satu target pencapaian Kantor Wilayah (Kanwil) DJP Banten adalah meningkatnya kepatuhan wajib pajak. Indikator peningkatan kepatuhan wajib pajak antara lain diukur dari peningkatan jumlah Wajib Pajak yang menyampaikan Surat Pemberitahuan Tahunan Pajak Penghasilan (SPT Tahunan PPh). Pengabdian masyarakat Relawan Pajak ini menjadi salah satu solusi untuk mengatasi keterbatasan jumlah SDM petugas pajak sekaligus meningkatkan kualitas pelayanan pajak kepada masyarakat dalam bentuk asistensi dan edukasi perpajakan. Program Relawan Pajak dilakukan dalam bentuk pendampingan kepada Wajib Pajak untuk melaporkan SPT Tahunan PPh Orang Pribadi dan edukasi perpajakan kepada Wajib Pajak setelah batas waktu penyampaian SPT Tahunan berakhir.
Co-Authors Anisa Fahmi, Anisa Eko Susanto Haniyah, Rizqi Liyana, Nur Farida Supriyadi Trisulo