Articles
<![CDATA[KOREKSI PAJAK MASUKAN ATAS JAWABAN KONFIRMASI “TIDAK ADA” (STUDI KASUS PT X) ]]>
<![CDATA[Elsie Sylviana Kasim]]>;
<![CDATA[Muhammad Kemal Pasha]]>
<![CDATA[ Jurnal Administrasi Bisnis Terapan Vol 3, No 2 (2021): Jurnal Administrasi Bisnis Terapan ]]>
Publisher : <![CDATA[Universitas Indonesia ]]>
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DOI: 10.7454/jabt.v3i2.154
<![CDATA[Penelitian ini membahas tentang koreksi pajak masukan atas jawaban konfirmasi “tidak” (studi kasus PT X). Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi kepustakaan (Library Research) dan studi lapangan (Field Research). Hasil penelitian dan analisis dapat disimpulkan sebagai berikut koreksi pemeriksa atas kredit pajak masukan disebabkan oleh pajak masukan yang berasal dari non-PKP dan jawaban konfirmasi menyatakan “tidak”. PT X tidak setuju dengan koreksi waktu pemeriksaan atas kredit pajak masukan. PT X telah memberikan bukti yang menunjukkan adanya pembayaran. Penelitian ini diharapkan dapat memberikan masukan bagi pemerintah khususnya Direktorat Jenderal Pajak (DJP) dan juga bagi Wajib Pajak, sebagai bahan kajian terkait aspek Pajak Pertambahan Nilai pada koreksi pajak masukan. Penelitian ini diharapkan dapat memberikan informasi dan menjadi bahan acuan dalam mengkaji koreksi pajak masukan atas jawaban konfirmasi “tidak”.Kata kunci: Koreksi Pajak Masukan, Konfirmasi Jawaban, Studi Kasus]]>
<![CDATA[ASPEK PAJAK PERTAMBAHAN NILAI PADA BIRO PERJALANAN WISATA (STUDI KASUS PT V) ]]>
<![CDATA[elsie kasim]]>;
<![CDATA[Fildza Virginia]]>
<![CDATA[ Jurnal Administrasi Bisnis Terapan Vol 2, No 1 (2019): Jurnal Administrasi Bisnis Terapan ]]>
Publisher : <![CDATA[Universitas Indonesia ]]>
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DOI: 10.7454/jabt.v2i1.69
<![CDATA[This study discusses the aspects of Value Added Tax on travel bureau (case study of PT V). Data collection techniques used in this study is literature studies (Library Research) and field studies (Field Research). The results of research and analysis can be concluded as follows The amount of tax base for submission which includes brokerage and/or agency services is replacement, amounting to 100% of the total cost. The amount of tax base of services that do not include brokerage services and/or agency using other values as the basis for the tax is 10%. Obstacles is the limitation of insight and understanding of the opposing party's transactions concerning taxation on the travel bureau.Key words: Value Added Tax, Travel Bureau, Case Study]]>
<![CDATA[ETHICAL JUDGMENT AND DECISION-MAKING AMONG TAX VOLUNTEERS: A CASE STUDY OF THE UNIVERSITY INDONESIA TAX ADMINISTRATION’S VOCATIONAL EDUCATION PROGRAM ]]>
<![CDATA[Elsie Sylviana Kasim]]>;
<![CDATA[Yulial Hikmah]]>
<![CDATA[ Jurnal Administrasi Bisnis Terapan Vol 3, No 1 (2020): Jurnal Administrasi Bisnis Terapan ]]>
Publisher : <![CDATA[Universitas Indonesia ]]>
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DOI: 10.7454/jabt.v3i1.118
<![CDATA[This study aims to determine whether tax volunteers in the Tax Administration Department of the University of Indonesia’s Vocational Education Program are engaged in the development of ethical judgment and decision-making. The data collection technique used in this study is field study (field research) wherein survey questionnaires were administered before and after the implementation of the tax volunteer program. The results of research and analysis concluded that participation among tax volunteers can improve students’ ethical judgment and their ability to make ethical decisions in income scenarios but not in deduction scenarios.Keyword : ethical assessment, ethical decision-making, tax volunteers]]>
<![CDATA[EVALUASI SPT TAHUNAN ELEKTRONIK ]]>
<![CDATA[Elsie S. Kasim]]>;
<![CDATA[Titin F. Nur]]>
<![CDATA[ Jurnal Vokasi Indonesia Vol 4, No 1 (2016): January - June ]]>
Publisher : <![CDATA[Program Pendidikan Vokasi Universitas Indonesia ]]>
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DOI: 10.7454/jvi.v4i1.51
<![CDATA[Evaluation of services of Electronic Annual Tax Return is conducted to determine the quality of services ofElectronic Annual Tax Return. This is done by using the five Service Quality (SERVQUAL) dimensionswhich are tangibles, realibility, responsiveness, assurance and empathy. The result of the research and analysis ofEvaluation of services of Electronic Annual Tax Return concluded that Taxpayers are satisfied with the qualityof Electronic Annual Tax Return. Advices given to the djponline.pajak.go.id websites is it should be moreattentive to the needs of the Taxpayers. Djponline.pajak.go.id websites should not only pay attention to thefunctions but also increased trust amoung Taxpayers toward djponline.pajak.go.id websites.Keywords: Evaluation of services, Electronic Annual Tax Return, Service Quality]]>
<![CDATA[PERBANDINGAN KEBIJAKAN PAJAK PENGHASILAN ATAS UKM DI INDONESIA DENGAN NEGARA-NEGARA ANGGOTA OECD ]]>
<![CDATA[Elsie S. Kasim]]>;
<![CDATA[Thesa A. Purwanto]]>
<![CDATA[ Jurnal Vokasi Indonesia Vol 2, No 2 (2014): July - Desember ]]>
Publisher : <![CDATA[Program Pendidikan Vokasi Universitas Indonesia ]]>
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DOI: 10.7454/jvi.v2i2.39
<![CDATA[Government implement Government Regulation Number 46 Year 2013 regarding Income Tax on Income from Business that Have Certain Gross Circulation with the aim to improve tax compliance. For Small and Medium Enterprises, the application of this rule is expected to facilitate taxpayers in tax reporting. This study will analyze the application of 1% final income tax from the turnover of Small and Medium Enterprises policies. What are the underlying considerations to apply special rules for income tax for Small and Medium Enterprises, simplification of rules and procedures adopted and comparison of the various provisions of the few countries that have been surveyed. The discussion will be conducted on the application of tax policy for small and medium enterprises undertaken by the countries of the Organization for Economic Cooperation and Development (OECD) which has been surveyed. Taxation policy on small and medium enterprises that will be compared among others are income tax exemption to companies with a turnover below the threshold of small businesses; reimbursement of tax forms be presumptive tax calculation; use cash basis accounting system and accounting procedures more simplified.Keywords: Income Tax, SME, OECD.]]>
<![CDATA[PENGKREDITAN PAJAK MASUKAN BAGI PKP BELUM BERPRODUKSI PASCA OMNIBUS LAW (STUDI KASUS PT Z) ]]>
<![CDATA[elsie Sylviana Kasim]]>;
<![CDATA[Qanitha Mayra Salsabila]]>
<![CDATA[ Jurnal Administrasi Bisnis Terapan Vol 4, No 2 (2022): Jurnal Administrasi Bisnis Terapan ]]>
Publisher : <![CDATA[Universitas Indonesia ]]>
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DOI: 10.7454/jabt.v4i2.233
<![CDATA[ABSTRAKPenelitian ini membahas tentang pengkreditan pajak masukan bagi Pengusaha Kena Pajak yang belum berproduksi pasca Omnibus Law pada PT Z. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi pustaka (Library Research) dan studi lapangan (Field Research). Hasil penelitian dan analisis dapat disimpulkan sebagai berikut salah satu kebijakan perpajakan dalam UU Cipta Kerja adalah relaksasi kredit pajak masukan. Kebijakan ini diharapkan dapat mengurangi distorsi dalam dunia usaha dan mengurangi biaya perpajakan. Pajak Masukan yang dapat dikreditkan ke dalam laba usaha PT Z adalah sebesar Rp. 2.408.380 yang dikenakan PPh Badan 25% sebesar Rp. 602.095. Penelitian ini diharapkan dapat memberikan masukan bagi pemerintah khususnya Direktorat Jenderal Pajak (DJP) dan juga bagi Wajib Pajak, sebagai bahan kajian terkait aspek Pajak Pertambahan Nilai pada koreksi pajak masukan. Penelitian ini diharapkan dapat memberikan informasi dan bahan referensi dalam mengkaji kredit pajak masukan bagi Pengusaha Kena Pajak yang belum berproduksi pasca Omnibus Law.Kata kunci : Pengkreditan Pajak Masukan, Omnibus Law, Studi Kasus]]>
<![CDATA[EVALUASI SPT TAHUNAN ELEKTRONIK ]]>
<![CDATA[Kasim, Elsie Sylviana]]>;
<![CDATA[Nur, Titin Fachriah]]>
<![CDATA[ Jurnal Vokasi Indonesia Vol. 4, No. 1 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[Evaluation of services of Electronic Annual Tax Return is conducted to determine the quality of services of Electronic Annual Tax Return. This is done by using the five Service Quality (SERVQUAL) dimensions which are tangibles, realibility, responsiveness, assurance and empathy. The result of the research and analysis of Evaluation of services of Electronic Annual Tax Return concluded that Taxpayers are satisfied with the quality of Electronic Annual Tax Return. Advices given to the djponline.pajak.go.id websites is it should be more attentive to the needs of the Taxpayers. Djponline.pajak.go.id websites should not only pay attention to the functions but also increased trust amoung Taxpayers toward djponline.pajak.go.id websites.]]>
<![CDATA[Environmental Tax Reform: Eco-Friendly Policies in Indonesia Amid the Climate Crisis ]]>
<![CDATA[Ocktarani, Ocktarani]]>;
<![CDATA[Kasim, Elsie]]>
<![CDATA[ Jurnal Vokasi Indonesia Vol. 12, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[This research starts from the factual problem of the climate crisis phenomenon which causes a domino effect on the environment and the economic sector. Therefore, it is necessary to carry out environmental tax reform (green tax reform). Based on these problems, research was carried out to explain the green tax theory and look at green tax policy in Indonesia. The research method used in this research is qualitative with a constructivist approach. The result of the study indicate Indonesia's implementation of green tax rules signifies a proactive approach to addressing environmental challenges. However the effectiveness of these taxes is contingent upon resolving technical challenges. It is expected that the results of this research will provide new insights and recommendations for sustainable policies in the context of the environment and economy in Indonesia.]]>
<![CDATA[THE COMPLEMENTARY USE OF SOFT SYSTEM METHODOLOGY IN DEVELOPING MSMEs TAX POLICY: CASE STUDY MSMEs IN CIREBON ]]>
<![CDATA[Syafrani, Dewi]]>;
<![CDATA[Kasim, Elsie]]>;
<![CDATA[Arianty, Fitria]]>;
<![CDATA[Marsdenia, Marsdenia]]>
<![CDATA[ Jurnal Vokasi Indonesia Vol. 13, No. 1 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[This research analyze the use of the Soft System Methodology (SSM) method in designing tax policies for Micro, Small and Medium Enterprises (MSMEs). Integrating the SSM approach with tax policy analysis, this research aims to investigate the complex dynamics that influence the development of MSMEs. By considering diverse stakeholder perspectives, this research identifies the needs, interests, and constraints involved in formulating effective tax policies for the MSME sector. The result is that increasing MSME tax compliance requires targeted education to improve awareness and understanding of tax obligations. Simplifying tax administration and balancing sanctions with supportive measures can encourage compliance without pushing MSMEs further into informality. Effective policies should combine fair enforcement with incentives and opportunities for correction to foster a compliant and growth-oriented environment for MSMEs.]]>
