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All Journal Jurnal Pendidikan Ekonomi (JUPE) JDE (Journal of Developing Economies) AKRUAL: Jurnal Akuntansi Jurnal Kajian Akuntansi Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Public Policy International Journal of Economics, Business and Accounting Research (IJEBAR) BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Interdisciplinary Social Studies Journal of Governance, Taxation, and Auditing Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies Jurnal Analisis Bisnis Ekonomi
Saptono, Prianto Budi
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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ANALYSIS OF THE POTENTIAL FOR DOUBLE TAXATION ON HOUSEHOLD ELECTRICITY CONSUMPTION WITH POWER ABOVE 6,600 VOLT-AMPERE REVIEWED FROM COMPLIANCE COSTS Pratiwi, Dwi Septya; Saptono, Prianto Budi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 9 No 3 (2025): IJEBAR: Vol. 9, Issue 3, September 2025
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v9i3.18451

Abstract

The change in nomenclature from Street Lighting Tax (PPJ) to Certain Goods and Services Tax on Electricity (PBJT-TL) is a form of reclassification and follow-up to the Decision of the Constitutional Court of the Republic of Indonesia Number 80/PUU-XV/2017. This change in terminology confirms that the PBJT-TL is a tax imposed on electricity consumption by end users. Household electricity consumption with power above 6,600 volt-ampere (VA) is subject to both the PBJT-TL (local tax) and Value-Added Tax (central tax). The purpose of this study is to analyze the potential for double taxation on the policy of imposing Value-Added Tax (VAT) and PBJT-TL. In addition, this study also aims to analyze the compliance costs of imposing VAT on electricity and PBJT-TL. This study uses qualitative methods with data collection techniques through literature review. This study uses the theory of national double taxation and cost of compliance. The results of the analysis show that there is double taxation on electricity consumption. This contradicts the general explanation in the HKPD Law, which is to harmonize the tax objects between central and local taxes so as to avoid duplication of tax collection. The phenomenon of double taxation on electricity consumption is examined from the perspective of compliance costs, namely fiscal costs, time costs, and psychological costs. Based on previous studies, VAT and PBJT-TL will increase the cost of electricity usage, and double taxation will also cause unfairness for taxpayers. This will result in tax compliance costs.
Evaluasi Kebijakan Super Tax Deduction atas Penyelenggaraan Pendidikan Vokasi di Indonesia Rimadianto, Harbi; Saptono, Prianto Budi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v10i12.62597

Abstract

Pembangunan sumber daya manusia (SDM) menjadi prioritas utama dalam strategi pembangunan nasional Indonesia, khususnya dalam menghadapi tantangan bonus demografi dan transformasi industri global. Salah satu kebijakan strategis pemerintah dalam meningkatkan kualitas SDM melalui sinergi pendidikan vokasi dan dunia industri adalah kebijakan Super Tax Deduction (STD) sebagaimana diatur dalam PMK No. 128/2019. Penelitian ini bertujuan untuk mengevaluasi kebijakan STD atas penyelenggaraan pendidikan vokasi di Indonesia guna menilai efektivitas, efisiensi, ketepatan, kecukupan, kesetaraan, dan responsivitasnya. Pendekatan penelitian ini bersifat kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dan studi dokumen. Informan penelitian terdiri atas perwakilan dari Kemenko Perekonomian, BKF, Kemendikbudristek, Kemenperin, serta PT XYZ. Hasil penelitian menunjukkan bahwa kebijakan STD vokasi memiliki kinerja yang relatif baik pada dimensi efektivitas dan ketepatan, terutama dalam memperkuat kolaborasi antara lembaga vokasi dan industri serta memperluas peluang pelatihan berbasis kebutuhan dunia usaha. Namun, kebijakan ini masih menghadapi hambatan pada dimensi efisiensi, kecukupan, kesetaraan, dan responsivitas akibat kompleksitas prosedur administrasi, keterbatasan sosialisasi, serta rendahnya partisipasi UMKM. Dengan demikian, kebijakan STD vokasi perlu diperkuat melalui simplifikasi prosedur, digitalisasi sistem, peningkatan koordinasi lintas kementerian dan industri, serta penyusunan indikator berbasis outcome agar lebih inklusif dan berkelanjutan.
Exploring demographic, lifestyle, and learning motivation factors in predicting high school students’ tax awareness Khozen, Ismail; Saptono, Prianto Budi; Saragih, Arfah Habib; Sari, Wulandari Kartika; Hendrawan, Adang; Setyowati, Milla Sepliana
Jurnal Pendidikan Ekonomi (JUPE) Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v14n1.p104-114

Abstract

While many studies have examined tax education and compliance, few have investigated how psychological and lifestyle factors during adolescence shape tax awareness. This study argues that tax understanding is influenced not only by formal economic literacy but also by learning motivation, self-discipline, and social context. Using Purwokerto as a case study, this research analyzes the effects of demographic, lifestyle, and learning motivation factors on high school students’ tax awareness. Data were collected from 285 students through an online survey and analyzed using multiple linear regression. The results indicate that gender, grade level, healthy food consumption, and learning motivation significantly affect tax awareness, whereas family socioeconomic factors do not. These findings suggest that personal behavior and motivation play a more critical role in shaping adolescents’ tax awareness and provide a foundation for developing contextual and character-based tax education in secondary schools.
Co-Authors Ayudia, Cyntia Ginting, Res Hanifah Hendrawan, Adang Juandano, Rahmat Ikhsan Khozen, Ismail Kristanti, Kalyana Mitta Mahmud, Gustofan Milla Sepliana Setyowati Nugraeni, Usti Pratiwi, Dwi Septya Rimadianto, Harbi Saragih, Arfah Habib Sari, Wulandari Kartika Sostenes, Bram