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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting Jurnal Ilmu Administrasi Publik

Chairil Anwar Pohan

Institut Ilmu Sosial dan Manajemen STIAMI

Author-ID : 2432777

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 18 Documents Claim Missing Document

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Mereview Basis Pemajakan Perusahaan Pelayaran Nasional Berdasarkan “Deemed Profit” atas Penghasilan dari Usaha Angkutan Laut Chairil Anwar Pohan
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 8, No 2: september 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Since Legislative Assembly approved Law No. 7 of 1983 on Income Tax, as last amended by the Law No. 36 of 2008 (so there are four time changes, namely by the Law No. 7 of 1991, then No. 10 of 1994, furthermore No. 17 of 2000 and the last No. 36 of 2008), but the base of the domestic and overseas shipping company taxation which apply Special Calculation Norm of Net Income (deemed profit) for the national and overseas shipping companies taxpayers with the application of Article 15 of the Income Tax (Final Tax) did not change either in the tax rates and the tax bases, whereas the corporate tax rate (Article 17 paragraph 1) has changed from the Law No. 7 of 1983 with progressive rates levying at the rate of 10% -35% with the last change to a flat rate of 25% in the Law No. 36 of 2008. Similarly, the Tax Base used appear to have been unreasonable to overseas shipping Net Income amounted to 6%. Tax Base which reflects the rate of return the company is used as a base taxation income tax shipping company seems too low, compared with the rate of profit (net profit after tax) obtained by shipping companies at home and abroad. These conditions certainly result in low tax revenue from the shipping sector, and on the other aspects of the fulfillment of tax fairness rules also disrupted due to the shipping company suffered a loss nonetheless pay a final tax (VAT Article 15).

PANAMA PAPERS DAN FENOMENA PENYELUNDUPAN PAJAK SERTA IMPLIKASINYA TERHADAP PENERIMAAN PAJAK INDONESIA Chairil Anwar Pohan
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 4, No 2: September 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Leakage of 11.5 million the biggest financial document file unprecedented from Mossack Fonseca database which is the fourth largest law firm based in Panama in charge of tax-free or tax-exempt business. These files contain about how famous people and rich hide their wealth from the obligation to pay taxes. In total, this leak contains information about more than 214 thousand tax-exempt entities connected to rich people in more than 200 countries (including quite a lot from Indonesia who evade taxes numbering in the thousands trillion, approximately 899 people and companies in Indonesia, which became the company off shore and became a shareholder and director of the off shore company (tempo.co.id) is hidden in tax haven countries.

ANALISIS PELAKSANAAN STRATEGI PENINGKATAN PENERIMAAN PAJAK REKLAME PADA UNIT PELAYANAN PAJAK DAN RETRIBUSI DAERAH CEMPAKA PUTIH TAHUN 2014-2016 Tirza Aditya; Chairil Anwar Pohan
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 5, No 1: March 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

This research aims to determine the implementation of the strategy for increasing advertisement tax revenue, to find out any problems found by the unit of tax service and regional restitution, and to resolve the problem on its implementation. This research uses descriptive type and qualitative approach. Data collection techniques uses for this research is interviews, observation and documentation. Conclusion research strategy of the increased in revenue advertisement tax in tax service unit and levies cempaka putih central jakarta not yet optimal because there are still many taxpayers who have not list repeated, lack of the expansion of taxpayers new, human resources not effective, lack of taxpayers who has not done their obligations, not fully sanstions applied because it is still the weak supervision. Advice research strategy of the increased in revenue advertisement tax in the service taxes and levies dae service unit.

Evaluasi Pemajakan Atas Nilai Tambah dalam Biaya Angkutan Laut dan Udara (Freight) Kargo pada Perusahaan Freight Forwarding di Indonesia Chairil Anwar Pohan; Pebriana Arimbhi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Enactment of the application of the tax base in the form of Other Values for Freight Charges has become a smart "breakthrough" of the basic principles and tax characteristics contained in the VAT and VAT mechanism, and this policy is considered "successful" raised a complicated issue contained in the aspect fiscal (theoretical concept to aiming the difference in freight) when in fact there is no urgency or complicated issue from the fiscal aspect that requires to "other value" the freight charges for the calculation/imposition of VAT on freight charges in the delivery transaction of Freight Forwarding Services. Although taxpayers make a "breakthrough" of taxation on freight that has been considered "untaxable" beforehand, but on the other side, it is unfortunately the concept of taxation based on Regulation Finance Minister no. 38 / PMK.011 / 2013 on amendment to Regulation of the Minister of Finance no. 75 / PMK.03 / 2010 concerning other Values may cause losses for state revenues, because the VAT mechanism is disrupted due to theoretical concept of the tax base has not effectively being aiming. From the point of view of revenue productivity principle, the concept raises a new problem that really does not need to happen because basically the realization of the transactions of freight differences that can be "captured" from commercial bookkeeping held based on the applicable Financial Accounting Standard is an indication of the creation of an added value that become the object of VAT imposition. The application of the tax base in the form of Other Values for Freight Charges has "damaged" the value of the basic principles and tax characteristics contained in the VAT and VAT mechanism by means of to "other value" such freight charges for VAT calculation/imposition of VAT on freight charges in delivery transactions of Freight Forwarding Services (JPT / FF).

Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion Chairil Anwar Pohan; Notika Rahmi; Pebriana Arimbhi; Ahmad Junaidi
Ilomata International Journal of Tax and Accounting Vol. 3 No. 2 (2022): April 2022
Publisher : Yayasan Ilomata

This research aims to review the implementation of automatic exchange of information (AEoI) from the perspective of its effectiveness in minimizing tax evasion and to analyze the inhibiting entities and encouraging entities in AEoI in minimizing tax evasion. The research approach used in this study is a qualitative approach with data collection techniques using in-depth interviews, observation, literature/ documentation studies and source triangulation. The results of the study conclude that the Implementation of AEoI in minimizing tax evasion so far has been quite effective according to international standards, although there are still many complete data sets that have not been fulfilled by partner countries, resulting in data provided by partner countries cannot be used by the Indonesian tax authorities. However, the performance of AEoI has not yet provided optimal results in increasing tax revenue, especially in 2020, its progress has been hampered by the Covid 19 Pandemic. On the other hand, Directorate General of Taxation (DGT) still has obstacles. There are four obstacles and challenges in AEoI, namely: First, the Reciprocity of Information Exchange (Reciprocity). Second, banking tends to be resistant to data access. Third, the lack of technology that supports AEoI. Fourth, the complexity of Conversion of Tax Revenue Data. The Entity that drives this information exchange in minimizing tax avoidance is the existence of an Information Exchange System called the "Common Transmission System (CTS).

Analisis Pajak Dalam Rangka Impor Dan Bea Masuk Pengadaan Pesawat Latih Dan Implikasinya Pada Mahalnya Biaya Pendidikan (Studi Komparatif Pada Politeknik Penerbangan Indonesia Curug, Ppic Dan Aero Flyer Institute) Chairil Anwar Pohan; Aji Suryono; Notika Rahmi; Sunarmin Sunarmin; Agus Subagiyo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3014

The purpose of this study is to analyze the imposition of import taxes and import duties for training aircraft procurement and its implications for the high cost of education at Indonesian Aviation Polytechnic Curug and Aero Flyer Institute in 2017-2021. This study is a qualitative descriptive study with data collection techniques used are interviews, observations, and documents so that the researcher can draw conclusions.Â Â The conclusion of import taxes imposition and import duties has a high influence in determining the high cost of flight schools. With the high cost of flight schools, it will affect people's interest in becoming a pilot. However, this is a burden that must be borne by the educational institution itself which in the end causes the high cost of pilot school to be charged to prospective pilot students. The imposition of import taxes includes Sales Tax on Luxury Goods, Income Tax and VAT because training aircraft are subject to these three tax components. These three components cause the high cost of pilot school.Â In this case, the government must immediately reviewÂ theÂ taxationÂ policyÂ forÂ the procurement of training aircraft and educational institutions must also cooperate with various airline operator both at home and abroad to attract pilot graduates and this will increase the interest of the Indonesian people to become professional and reliable pilots.

Analisis Yurisdiksi Pemajakan Freight Cargo Dalam Angkutan Laut Internasional Berbasiskan Klausul Shipping Pada Perjanjian Penghindaran Pajak Berganda (P3B) Di Kantor Direktorat Jenderal Pusat Tahun 2019 Inggit Puspita Wardani; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 1, No 2: Maret 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i2.2700

This study aimed to analyze the jurisdiction of freight cargo taxation on international sea transportation based on the shipping clause in the Double Taxation Avoidance Agreement (P3B) at the Directorate General of Taxes office in 2019. This study used a qualitative method with a descriptive approach. Data collection was carried out through interviews, observation, documentation and source triangulation. Based on the research results, the author concluded that freight cargo taxation on international sea transportation based on the shipping clause in the Double Taxation Avoidance Agreement (P3B) still largely provides taxation rights or taxation jurisdictions in the country of residence, which means that the taxation rights on freight cargo tax are dominated by the country of residence. This has resulted in lower freight cargo tax revenue in Indonesia. Especially when export activities continue to increase in the Export Value column by Main Destination Country. This only increases freight tax receipts in the country of residence. It is known that the obstacle faced in taxation jurisdictions on freight cargo is that Indonesia as a source country cannot tax export freight from the country of residence, even though taxation rights on freight have the potential to increase the state revenues. The author suggests that Indonesia propose a tax treaty renegotiation in Article 8 with the country of residence to change the taxation rights of freight cargo.

Pengaruh Retention Pajak, Profitabilitas Dan Leverage Terhadap Kinerja Laba (Studi Kasus Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2019) Anti Endah Lestari; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 1, No 5: September 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i5.2859

This study discussed Tax Retention, Profitability, and Leverage on Profit Performance. The purpose of this study was to analyze the effect of Tax Retention, Profitability, and Leverage on Profit Performance. The research method used was a quantitative approach. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange in 2016-2019. The determination of the sample was conducted by using the purposive sampling method. Based on the results of the study, it was shown that tax retention had a significant effect with tcount by 4.421, the profitability on return on assets (ROA) had no significant effect with tcount by 1.535, the profitability on return on equity (ROE) had a significant effect with tcount by 2.409, the leverage on debt to assets ratio (DAR) had no significant effect with tcount by 0.418, the leverage on debt to equity ratio (DER) had no significant effect with tcount by 1.274. The results of the simultaneous test (F test) determined the Fcount value of 12,592 with a significance value (0.000 <0.05) so that the hypotheses stated that Tax Retention, Profitability and Leverage had an effect on Profit Performance were accepted. The simultaneous effect was equal to (36%).

Analisis Pemungutan Pajak Hotel Dalam Meningkatkan Penerimaan Pajak Daerah Kabupaten Samosir Masa Pandemi Covid-19 Tahun 2020 – 2021 Triska Siallagan; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 2, No 5: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v2i5.2963

This research aims to ascertain and analyze hotel tax compliance to increase regional tax revenue in Samosir Regency during the COVID-19 pandemic. The study uses qualitative research methods with a qualitative descriptive approach. The results of this study using a SWOT analysis show that the BPKPD of Samosir Regency in collecting hotel taxes in 2020-2021 has not been effective, which in 2020 the target and realization of hotel taxes have been achieved while for 2021 it has not been achieved and is only around 76.61%. The compliance of hotel taxes in Samosir Regency can be said to have a considerable influence on raising local tax revenue, even though it has not fully contributed to local funds. Despite some of the obstacles experienced by BPKDP in collecting hotel taxes on increasing regional tax revenue for Samosir Regency during the 2020-2021 Covid-19 Pandemic, the Samosir government performs mobile service each month in each district and provide a tapping box or transaction data to increase hotel tax in reporting and pay taxes.

Analisis Implementasi Kebijakan Insentif Pajak Penghasilan Pasal 25 Masa Pandemi Covid-19 Dalam Rangka Meningkatkan Penerimaan Negara Pada Kantor Pelayanan Pajak Pratama Jakarta Kebon Jeruk Satu Tahun 2020 Clara Clarita; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 1, No 3: Mei 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v1i3.2836

The Covid-19 outbreak in Indonesia began in March 2020 and this condition greatly affects economic stability and community productivity, especially as business actors. This makes the government make efforts to regulate taxes by issuing tax incentive policies, one of which contains a reduction in the installment of article 25 Income Tax payments. This research aims to analyze the policy implementation of the article 25 income tax incentive in increasing state revenues in 2020 during the COVID-19 pandemic at KPP Pratama Jakarta Kebon Jeruk Satu. The research method used is descriptive qualitative and the data collection techniques are interviews, documentation studies and triangulation of sources. The results of this research indicate that the policy implementation of the Article 25 Income Tax incentive in 2020 is not yet optimal because the realization of Article 25 corporate income tax revenue has not yet been optimally achieved in 2020 at 94.95%. When compared to 2019, the nominal target and realization of article 25 income tax of 2020 has decreased. In this case, the weakness of the incentive is that not all corporate taxpayers can take advantage of it. However, by maintaining tax or state revenues at KPP Pratama Jakarta Kebon Jeruk Satu and economic stability, it can increase the purchasing power of the public, investors and maintain cash flow of business actors. On the other hand, it is expected that tax revenues from other tax sectors can help increase tax revenues at KPP Pratama Jakarta Kebon Jeruk Satu or state tax revenues. KPP Pratama Jakarta Kebon Jeruk must also carry out socialization and counseling maximally.

Co-Authors Abriyaldi Abriyaldi Agus Subagiyo Ahmad Junaidi Aji Suryono Anti Endah Lestari Clara Clarita Depi Jaenudin Fathiyah Choirunnisa Fauziah Dwi Kartika I Gusti Nyoman Sumaardiyasa Inggit Puspita Wardani Notika Rahmi Notika Rahmi Pebriana Arimbhi Putri Ayu Lestari Sari Narulita Sunarmin Sunarmin Sunarti Sunarti Tirza Aditya Triska Siallagan

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