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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Ekonomi Indonesia Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Ardin, Galih
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Economics, Econometrics & Finance

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TAXING DIGITAL ADVERTISING: A PROPOSAL TO INDONESIA Ardin, Galih
Scientax Vol. 3 No. 1 (2021): Oktober: Bergerak Dinamis, Bersama Atasi Pandemi dengan Optimis
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v3i1.103

Abstract

Tax on digital economy activities has become a widely discussed issue in the world because of the limitation on the permanent establishment concept in anticipating the digital economy's externalities. The failure of OECD countries to reach digital economic taxation agreements also caused these countries to take unilateral measures in securing their respective interests. Indonesia, as a country with considerable digital economy value in the Southeast Asia region, plans to implement the significant economic presence concept to secure its tax revenue that cannot be captured by PE concept in the digital cross-border transaction. However, the implementation of this new nexus could generate new challenges in the Indonesia taxation system. This study seeks to provide alternatives to the Indonesian government regarding the taxable presence and taxation methods on the digital economy, especially digital advertising, by conducting examination and evaluation through current nexuses, the international proposals, and other countries' experience in addressing tax challenges in the digital advertising.
Prediksi Keikutsertaan Pelaku Usaha dalam Pemanfaatan Insentif Pajak dengan Artificial Neural Network Rosid, Arifin; Ardin, Galih; Sanjaya, Tri Bayu
Jurnal Ikatan Sarjana Ekonomi Indonesia Vol 11 No 2 (2022): August
Publisher : Jurnal Ekonomi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52813/jei.v11i2.178

Abstract

Pemberian insentif pajak adalah salah satu kebijakan fiskal yang penting selama masa pandemi Covid-19. Karakteristik dari pelaku usaha yang terkait dengan pemanfaatan insentif adalah informasi penting di dalam perumusan kebijakan. Studi ini menawarkan pendekatan Artificial Neural Network (ANN) untuk memprediksi keikutsertaan pelaku usaha dalam insentif pajak berdasarkan karakteristik yang dimiliki. Model ANN dalam studi ini menggunakan data empiris jumlah pekerja, pangsa pasar utama, besaran omzet tahunan, sifat usaha utama, dan sumber utama pasokan dari 12.361 pelaku usaha hasil survei. Pendekatan ANN dalam studi ini memprediksi dengan tingkat akurasi sekitar 70%. Hasil studi ini menunjukkan bahwa jumlah pekerja, omzet tahunan, dan pangsa pasar utama adalah tiga variabel terpenting yang menentukan keikutsertaan pelaku usaha dalam pemanfaatan insentif pajak.
The Contribution of Tax Incentives during Core Tax Administration System to Enhance ESG Performance in Indonesia Indriastuti, Mila; Ardin, Galih
JURNAL PAJAK INDONESIA Vol 8 No 2 (2024): Transformasi Perpajakan: Peran Artificial Intelegence dalam sistem perpajakan mod
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v8i2.3418

Abstract

The application of Environmental, Social, and Governance (ESG) principles is increasingly becoming a global concern as an indicator of corporate sustainability. However, in Indonesia, tangible support from the government in the form of fiscal incentives for companies with good ESG performance is still limited. This study aims to examine the tax incentive policies that apply during the implementation of the core tax administration system (CTAS) to companies that have good ESG performance. The research method used is qualitative with a narrative approach, where data is obtained through interviews with competent informant in the field of taxation and ESG. The results show that during the CTAS implementation period, the Indonesian government has not fully provided specific tax incentives for companies with superior ESG performance. This indicates the need for tax policy reformulation in order to encourage sustainable business practices through more targeted incentives.
Co-Authors Indriastuti, Mila Rosid, Arifin Sanjaya, Tri Bayu