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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Educoretax Journal of Governance, Taxation, and Auditing
Widiastuti, Budiasih
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Hambatan Penyelesaian Sengketa Transfer Pricing Melalui Mutual Agreement Procedure (MAP) Di Indonesia Ilham, Muhammad; Widiastuti, Budiasih
Educoretax Vol 2 No 1 (2022)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v2i1.129

Abstract

Penelitian ini bertujuan untuk mengetahui apa sebenarnya permasalahan mendasar yang dihadapi dalam penyelesaian sengketa koreksi Transfer Pricing (TP) melalui MAP di Indonesia. Penelitian ini dilakukan dengan metode kualitatif dalam rangka mengamati fenomena yang terjadi pada praktik penyelesaian MAP. Data yang digunakan yaitu, data primer berupa hasil wawancara terstruktur dan data sekunder berupa data dan informasi yang diperoleh dari buku, jurnal, laporan, hasil penelitian, dan peraturan yang diterbitkan oleh pemerintah. Hasil penelitian ini menunjukkan bahwa hambatan yang terdapat di dalam penyelesaian sengketa koreksi TP melalui MAP di Indonesia secara umum terbagi atas hambatan internal yaitu hambatan yang berasal dari dalam Direktorat Jenderal Pajak (DJP) dan hambatan eksternal yaitu hambatan yang berasal dari luar DJP. Hambatan internal terdiri atas Sumber Daya Manusia (SDM), Keuangan (Budget), dan Teknologi Informasi (TI). Sedangkan hambatan eksternal terdiri atas hambatan dari negara mitra, hambatan komunikasi atau bahasa, hambatan dari Wajib Pajak (WP), dan hambatan dari regulasi.
RELATED PARTY CONCEPT, TRANSFER PRICING CORRECTION DISPUTES, MUTUAL AGREEMENT PROCEDURE (MAP) SUBMISSION: INDONESIA CASE Ilham, Muhammad; Widiastuti, Budiasih; Firmansyah, Amrie
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 4 No. 1 (2022): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v4i1.137

Abstract

This research aimed to determine the concept of related parties between countries as the entry point for resolving the dispute over Transfer Pricing (TP) through Mutual Agreement Procedure (MAP). This research was conducted with qualitative methods to observe the phenomena in the practices of related parties and their relation to the submission of MAP. The data employed are primary in structured interviews and content analysis sourced from research results and regulations issued by the government. The results of this study indicate that to be resolved through MAP, a Transfer Pricing correction dispute must occur between two countries that have the same interpretation of the determination of the related parties. So, not all TP correction disputes across countries can be resolved through MAP because each country has autonomous rights to define related parties differently.
Improving Taxpayer Compliance Through Assistance in Submitting Annual Income Tax Returns for the 2024 Tax Year and Education on the Coretax Application for Government Agencies GALELA, M. Ridhwan; SUPRIYADI, Supriyadi; WIDIASTUTI, Budiasih
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.v4i3.1761

Abstract

Compliance with Annual Tax Return (SPT) reporting remains a challenge in Indonesia's self-assessment system, primarily due to limited taxpayer understanding and adaptation to updates to the tax administration system, including the implementation of Coretax. The Community Service Program through the 2025 Tax Volunteer Program at the Pondok Aren Tax Office (KPP Pratama) is designed to improve compliance with Annual Income Tax Return (SPT) reporting for the 2024 Tax Year while providing education on the use of the Coretax application for government agency taxpayers. The program is implemented through stages of volunteer recruitment, capability mapping and training, assistance in filling out and reporting SPTs via e-Filing, assistance for taxpayers on the DSPT list, Coretax education for treasurers/agencies, and publication of tax education through social media. The implementation results show the collection of 99 student volunteers and 59 lecturer volunteers divided into 20 teams, with SPT assistance carried out offline in the period from the end of February to March 2025. Coretax education for government agencies also helps overcome feature constraints and understanding the reporting process in the new system. Overall, this program contributes to improving tax return reporting assistance services and strengthening tax literacy, and is worthy of continuation as ongoing support for Coretax adaptation.
Co-Authors Amrie Firmansyah GALELA, M. Ridhwan Muhammad Ilham Supriyadi Supriyadi