Articles
<![CDATA[Income Tax Issues on the Omnibus Law and Its Implications in Indonesia ]]>
<![CDATA[Saptono, Prianto Budi]]>;
<![CDATA[Ayudia, Cyntia]]>
<![CDATA[ AKRUAL: JURNAL AKUNTANSI Vol 12, No 2 (2021): AKRUAL: Jurnal Akuntansi ]]>
Publisher : <![CDATA[UNIVERSITAS NEGERI SURABAYA ]]>
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DOI: 10.26740/jaj.v12n2.p164-178
<![CDATA[This research has two objectives. The first objective is to analyze the issue of income tax policy based on the idea of taxation omnibus law. In 2020, Law No. 36 of 2008 concerning Income Tax was amended twice as stipulated in Law No. 2 of 2020 and Law No. 11 of 2020 (Job Creation Law). The second objective is to analyze the implications of income tax policy changes on taxation practices in Indonesia. This research is a descriptive qualitative study using data collection techniques in documentation and literature studies. The research concludes that the omnibus law policy aims to encourage domestic investment funding. Income tax issues in Law No. 2 of 2020 include lowering the corporate income tax rate and imposing taxes on trade through an electronic system. Besides, the issue of income tax in Law No. 11 of 2020 includes tax subjects' determination, the territorial system's adoption, tax objects' exclusion, and changes to the provisions on dividends. The implication of the change in income tax policy on taxation practices is that taxes distort the economy. The delegation of regulations for reducing income tax rates to the government through government regulations creates legal uncertainty. Thus, it is necessary to have tax regulations with minimal complexity, not overlap, provide legal certainty, and further encourage voluntary tax compliance.]]>
<![CDATA[Managing Value Added Tax Issues in Indonesian Business Entities post-IFRS 15 Adoption ]]>
<![CDATA[Saptono, Prianto Budi]]>;
<![CDATA[Khozen, Ismail]]>
<![CDATA[ BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 1 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[This study analyzes challenges related to value-added tax (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study took a qualitative method, combining document abstraction from the literature with in-depth interviews with key informants selected purposively. This study provides an overview of the characteristics of transfer of control under PSAK 72 and the time of supply under the VAT Law. It is unavoidable that the two approaches go different paths. This study suggests that businesses in Indonesia revise the contract terms with customers to contain explicit clauses regarding the time of supply in order to alleviate incompatibilities between the two approaches. It also encourages that new contracts with customers incorporate and ensure the inclusion of each party's VAT obligations. Due to the lack of a uniform standard for commercial interests and tax administration, business entities should undertake the initiative to ensure legal certainty through contractual arrangements by containing adequate information for tax purposes. The significance of this work lies in its attempt to reconcile the accounting and taxation distinctions using an Indonesian context as a lens. Although the implementation of tax law varies according to jurisdiction, the notion of time of supply is applied universally, making this study important as a precedent for situations in other countries.]]>
<![CDATA[Evaluation of the Super Tax Deduction Policy on Research and Development Activities in Indonesia ]]>
<![CDATA[KRISTANTI, Kalyana Mitta]]>;
<![CDATA[SAPTONO, Prianto Budi]]>
<![CDATA[ Journal of Governance, Taxation and Auditing Vol. 2 No. 3 (2024): Journal of Governance, Taxation and Auditing (January - March 2024) ]]>
Publisher : <![CDATA[PT Keberlanjutan Strategis Indonesia ]]>
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DOI: 10.38142/jogta.v2i3.888
<![CDATA[The Indonesian government encourages industrial sector participation in research and development (R&D) activities. One of the government's supports in increasing private R&D is issuing a super tax deduction (STD) policy for R&D activities. However, the number of taxpayers who have received confirmation of conformity to carry out R & D still needs to be more extensive compared to the total number of taxpayers. This research aims to evaluate the effectiveness of applying STD to R&D activities. This study uses a qualitative method. Data collection was carried out through in-depth interviews and literature studies. The research results show that STD incentives are not fully effective with two-dimensional indicators. First, the suitable policy has not run optimally because the goal of providing STD incentives to increase research and development activities in Indonesia has not been achieved. Second, the right environmental dimension has yet to be effective due to the potential for multiple interpretations related to recognizing and recording R&D costs between accounting and taxes.]]>
<![CDATA[Macroeconomic Determinants of Tax Revenue and Tax Effort in Southeast Asian Countries ]]>
<![CDATA[Saptono, Prianto Budi]]>;
<![CDATA[Mahmud, Gustofan]]>
<![CDATA[ Journal of Developing Economies Vol. 6 No. 2 (2021) ]]>
Publisher : <![CDATA[Universitas Airlangga ]]>
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DOI: 10.20473/jde.v6i2.29439
<![CDATA[This paper analyzes macroeconomic indicators that determine tax revenues in six Southeast Asian countries during 2008 – 2019. The estimation results are then used to predict the value of taxable capacity to construct the deal of tax effort. Using the FE model equipped with the Driscoll-Kraay standard errors, this study finds positive and significant effects of per capita income, manufacturing, and trade openness on the actual tax-to-GDP ratio and tax effort. In contrast, inflation is considered a different determinant because of its insignificant effect on the two measures of tax performance. In addition, the authors also classify countries into three other groups based on the actual level of tax revenue and the effort put into collecting taxes. The benchmarks used to rank countries are all sample countries' median substantial tax revenue and the tax effort index 1. Regardless of the classification, several policy implications are offered to increase tax collection productivity by focusing on the revenue bases used in the estimation model. Keywords: Tax Revenue, Tax Capacity, Tax Effort, Southeast Asia, Panel DataJEL: H2, O1, O2]]>
<![CDATA[Legal Certainty In Taxation Policy: A Literature Review On Administrative Sanctions In Value Added Tax Compensation Corrections ]]>
<![CDATA[Sostenes, Bram]]>;
<![CDATA[Saptono, Prianto Budi]]>
<![CDATA[ Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies ]]>
Publisher : <![CDATA[Green Publisher Indonesia ]]>
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DOI: 10.59188/eduvest.v5i7.51947
<![CDATA[Legal uncertainty in the implementation of tax policy poses a serious challenge to efforts aimed at improving compliance and the legitimacy of the tax system. One key issue arises in the application of administrative sanctions as stipulated in Article 13 paragraph (3) of the General Tax Provisions and Procedures Law (UU KUP), particularly in the context of corrections to overpaid Value Added Tax (VAT) compensation. This article presents a literature review to analyse how these administrative sanction policies are interpreted and applied, as well as their implications for the principle of legal certainty. Through a review of selected scholarly sources, this article finds that multiple interpretations of legal norms trigger recurring tax disputes, create litigation burdens, and erode taxpayer trust in the tax administration system. The evaluation shows that the automatic imposition of surcharge sanctions on corrections of overpaid VAT compensation, without actual fiscal loss, is often viewed as disproportionate. This article recommends the importance of regulatory harmonization, improved clarity of legal norms, and the adjustment of audit guidelines to align with the principle of legal certainty, in order to support a fairer and more effective tax governance.]]>
<![CDATA[Innovative Challenges: Exploring Tax Incentive Policies in Indonesia's Special Economic Zones ]]>
<![CDATA[Ginting, Res Hanifah]]>;
<![CDATA[Saptono, Prianto Budi]]>
<![CDATA[ Journal Public Policy Vol 10, No 1 (2024): January ]]>
Publisher : <![CDATA[Universitas Teuku Umar ]]>
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DOI: 10.35308/jpp.v10i1.8312
<![CDATA[Providing tax incentives to attract investment is still one of the strategies relied on by the government, especially in Indonesia. This is realized by providing tax incentives in various Special Economic Zones (SEZ). Although many countries use tax incentives to encourage foreign investment, the actual impact of these tax incentives remains a subject of debate. This research aims to describe the role of tax incentive policies in industrial activities in SEZ, along with the various challenges that arise from implementing these policies. This study used qualitative research methods. Data was collected using literature studies with criteria by theme relevance, objectivity, and source reliability. Then, triangulation was carried out to reduce subjectivity and bias in the research. The research found that tax incentives needed to be more effective in attracting investment in SEZ. Apart from that, there is tension between the tax incentive policies that Indonesia is implementing massively to attract investment. At the same time, the country is also subject to the global minimum tax rate standard of 15%. This research provides recommendations for the government in developing non-tax facilities and implementing expenditure-based tax incentives such as investment allowances and tax credits so that they do not conflict with globally agreed standards. This research is still limited to the challenges of implementing tax incentives in the Indonesian SEZ. Furthermore, research can be carried out to identify how Indonesian SEZs can adapt to the global minimum tax rate standard of 15% and evaluate the impact on investment attractiveness in SEZs after the policy is implemented in Indonesia.]]>
<![CDATA[Evaluation of the VAT Exemption Facility Policy for Universities Reviewed from the Cost of Compliance ]]>
<![CDATA[Juandano, Rahmat Ikhsan]]>;
<![CDATA[Saptono, Prianto Budi]]>
<![CDATA[ Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management ]]>
Publisher : <![CDATA[Publikasi Indonesia ]]>
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DOI: 10.59141/jrssem.v4i10.854
<![CDATA[To optimize state revenue, the Indonesian government continues to implement tax extensification and intensification programs. Under Law Number 7 of 2021 (Harmonization of Tax Regulations Law or UU HPP), educational services are reclassified as Value-Added Tax (VAT) objects with exemption facilities, requiring universities and other educational service providers to register as Taxable Firms (PKP). This regulatory change obliges them to administer VAT invoices without the right to credit input tax, which was not the case under the previous regulation where educational services were categorized as non-VAT objects. As a result, this policy significantly increases the compliance cost for educational institutions. The objective of this study is to examine the rise in compliance costs—specifically direct monetary costs, time costs, and psychological burdens—experienced by educational service providers due to the VAT regulation changes. This research adopts a qualitative approach through literature review and comparative analysis with international best practices in other countries that apply VAT to education. The findings reveal that although the VAT exemption facility aims to maintain accessibility, the administrative burden placed on educational institutions has increased, particularly in relation to invoice issuance, system adjustments, and internal training. These factors contribute to higher operational costs and stress levels among administrative personnel. The study highlights the need for clearer technical guidelines and support systems to reduce compliance burden. It also provides insights for policymakers in balancing fiscal objectives with the operational realities of the education sector.]]>
<![CDATA[Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees ]]>
<![CDATA[Saptono, Prianto Budi]]>;
<![CDATA[Khozen, Ismail]]>;
<![CDATA[Ayudia, Cyntia]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 5 No 2 (2021): DESEMBER 2021 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v5i2.5242
<![CDATA[AbstractDue to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues. To that end, this study has two objectives. The first is to analyze Value Added Tax (VAT) concepts in Indonesia's regulations. The second is to analyze the VAT dispute according to the sample generated from the 2019 Tax Court decree. Thus, it is qualitative research with inductive reasoning using data collection techniques through documentation and literature studies. This study elucidates concepts underlying VAT regulations that have received scant attention in the prior literature. The core of the VAT dispute issues stems from divergent perspectives on VAT provisions between the tax authority and taxable persons. The primary issues in VAT disputes generally involve disagreements over interpretation and inaccuracies in supporting evidence on both the input and output sides. Given that the 2019 Tax Court decree upholds only 32% of the tax authorities' corrections, knowledge of the VAT concept is critical for readers of laws and regulations to grasp the underlying concept of the regulation.Keywords: Tax dispute; Value-added tax; Tax court decision. Abstrak Sengketa pajak di Indonesia sering menjadi sorotan karena prosesnya yang panjang, rumit, dan memakan biaya. Selain itu, sengketa yang kerap kali berulang untuk kasus serupa menambah daftar panjang masalah. Untuk itu, kajian ini bertujuan untuk menganalisis penerapan konsep PPN di dalam ketentuan perundang-undangan perpajakan Indonesia. Kajian ini juga ditujukan untuk mensintesiskan sengketa PPN dengan sampel dari putusan Pengadilan Pajak tahun 2019. Studi ini menggunakan pendekatan kualitatif dengan penalaran induktif yang menggunakan teknik pengumpulan data berupa studi dokumentasi dan literatur. Kajian ini mengungkap konsep-konsep di balik peraturan PPN yang belum banyak dibahas literatur sebelumnya ketika inti permasalahan sengketa PPN justru berpangkal pada perbedaan sudut pandang atas ketentuan PPN tersebut di antara otoritas pajak dan pengusaha kena pajak (PKP). Isu utama dalam sengketa PPN secara umum meliputi perbedaan penafsiran dan ketidakakuratan bukti pendukung, baik di sisi input maupun output. Mengingat putusan Pengadilan Pajak 2019 hanya mempertahankan 32% koreksi otoritas pajak, tampak bahwa pengetahuan tentang konsep PPN sangat penting di dalam memberikan pemahaman akan konsep yang mendasari peraturan tersebut.Katakunci: Sengketa pajak; Pajak pertambahan nilai; Putusan pengadilan pajak.]]>
<![CDATA[Analysis the Implementation of Indonesian Supertax Deduction Incentive for Apprenticeship and Training Programs ]]>
<![CDATA[Nugraeni, Usti]]>;
<![CDATA[Saptono, Prianto Budi]]>
<![CDATA[ Interdisciplinary Social Studies Vol. 2 No. 8 (2023): Special Issue ]]>
Publisher : <![CDATA[International Journal Labs ]]>
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DOI: 10.55324/iss.v2i8.463
<![CDATA[Background: In Indonesian National Medium Term Development Plan (Rencana Pembangunan Jangka Menengah/RPJMN IV) from 2020-2024, one of the Indonesian Government's agenda is increasing the quality and competitiveness of the Indonesian human resources. The available labour force is considered adequate. Based on BPS data, Indonesian labour force numbers have kept growing and reached more than 144 million in 2022, with a participation rate of around 69,06%. Aim: The research would like to analyze the implementation of Indonesian supertax deduction incentive for apprenticeship and training programs. Method: This study uses a post-positivism paradigm. This study is descriptive. This study is based on the policy performance evaluation criteria by William Dunn using Nugroho's dimensions and indicators of policy effectiveness. Both theories can explain the evaluation of policies and provide comprehensive information. Findings: The STD incentive policy for apprenticeship and training programs has been implemented in Indonesia since 2019 through the issuance of GR 45/2019 and PMK 128/2019. As of September 2022, only 65 taxpayers have received approval for the application for this tax facility. Among the 65 taxpayers, only 14 taxpayers have received tax benefits from using the STD incentive facility. Of the five criteria for public policy effectiveness, namely the right policy, the right implementation, the right on target, the right environment, and the right on process have been fulfilled.]]>
<![CDATA[How Should Taxpayers Respond the Tax Authority Supervision? ]]>
<![CDATA[Saptono, Prianto Budi]]>;
<![CDATA[Khozen, Ismail]]>
<![CDATA[ Jurnal Analisis Bisnis Ekonomi Vol 19 No 2 (2021) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Magelang ]]>
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DOI: 10.31603/bisnisekonomi.v19i2.4886
<![CDATA[The Directorate General of Taxes (DGT) has adopted a compliance risk management approach to monitor taxpayers optimally. In the initial supervision process, DGT often sends a Letter of Request for Explanation of Data and Information (SP2DK) to taxpayers to ensure that their tax obligations are fulfilled. This study aims to analyze how taxpayers respond to the supervision under SP2DK to minimize disputes with tax authorities. The analysis was carried out qualitatively. This study concludes that taxpayers need to be further involved with Account Representative interactions to determine their wishes to adapt to the prevailing tax control system. Understanding how AR works can help taxpayers be better prepared for the ongoing supervisory process. However, taxpayers also need a deeper understanding of tax knowledge, especially about supervision, to adjust to the data and explanation requested by AR. Direktorat Jenderal Pajak (DJP) menerapkan pendekatan manajemen risiko kepatuhan untuk memantau Wajib Pajak (WP) secara optimal. Dalam proses pengawasan awal, DJP kerap mengirimkan Surat Permintaan Penjelasan Data dan/atau Informasi (SP2DK) kepada WP untuk memastikan terpenuhinya kewajiban perpajakannya. Penelitian ini bertujuan untuk menganalisis bagaimana WP menanggapi pengawasan di bawah SP2DK untuk meminimalkan sengketa dengan otoritas pajak. Analisis dilakukan secara kualitatif. Studi ini menyimpulkan bahwa WP perlu terlibat lebih jauh dalam berinteraksi dengan Account Representative (AR) untuk mengetahui keinginannya beradaptasi dengan sistem pengendalian pajak yang berlaku. Memahami bagaimana AR bekerja dapat membantu WP lebih siap untuk proses pengawasan yang sedang berlangsung. Namun wajib pajak juga membutuhkan pemahaman yang lebih dalam tentang perpajakan, khususnya tentang pengawasan, untuk menyesuaikan dengan data dan penjelasan yang diminta oleh AR.]]>
