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

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Journal : Jurnal Ilmu Administrasi Publik

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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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
Analisis Pelaksanaan Pertukaran Informasi Otomatis Perpajakan Dari Perspektif Efektifitasnya Meminimalkan Tax Evasion Pada Direktorat Jenderal Pajak Tahun 2018-2020 Sari Narulita; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i2.3147

Abstract

This research aims to analyze the implementation of automatic tax information exchange from the perspective of its effectiveness in minimizing tax evasion at the Directorate General of Taxes in 2018-2020 and to analyze the inhibiting and encouraging entities in the automatic exchange of information in minimizing tax avoidance at the 2018-2020 DGT. The author uses a qualitative method with a descriptive approach. Data collection techniques used in the form of interviews, observation, documentation, and triangulation of sources. The results of the study conclude that the Implementation of Automatic Information Exchange (AEoI) in minimizing tax avoidance and tax evasion so far has been quite effective according to international standards, although there are still many complete data sets that have not been met by partner countries such as Singapore, resulting in the data provided by the partner country being incomplete. can be used by the Indonesian tax authorities. However, the performance of AEoI has not provided optimal results in increasing tax revenue, especially in 2020, its progress is hampered by the Covid 19 Pandemic. On the other hand, the Directorate General of Taxes is still experiencing obstacles. There are four obstacles and challenges in the 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)”.
Pengaruh Pusat Logistik Berikat, Insentif Fiskal dan Dwelling Time terhadap Efisiensi Biaya Logistik pada Kantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean A Tangerang tahun 2019 I Gusti Nyoman Sumaardiyasa; 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.v1i2.2699

Abstract

Indonesia's logistics costs are the highest, around 24% of GDP based on World Bank studies. The aforementioned conditions are the cause of the sub-optimal performance of the national logistics sector.This study is important to find empirical evidence regarding the factors that influence the high cost of logistics in Indonesia. There are several other factors that affect the high cost of logistics, including infrastructure, transportation, additional costs imposed by logistics service providers, information technology and regulations. The high cost of logistics in Indonesia is also influenced by warehousing, shipping and other supporting activities. This study aims to analyze the influence of bonded logistics centers, fiscal incentives and dwelling time, either partially or simultaneously, on logistics cost efficiency. This research uses an explanative quantitative approach, it is used to examine certain populations or samples, the sampling technique is generally carried out randomly, data collection uses research instruments, data analysis is quantitative / statistical in order to test predetermined hypotheses. The population and sample are business actors and investors engaged in the export-import sector. The analysis used in this research is correlation and regression, t test, F test and determination coefficient test.The results prove that (1) the Bonded Logistics Center has a positive and significant effect on the efficiency of logistics costs by 60.5%. This shows that the more PLBs built by the government, the more efficient the logistics costs will be. (2) Fiscal incentives have a positive and significant effect on the efficiency of logistics costs by 51.9%. This shows that the efficiency of logistics costs in Indonesia can be driven, among others, through the provision of fiscal incentives from the government. (3) Dwelling time has a positive and significant effect on logistics cost efficiency by 69.8%. This means that the faster the dwelling time at the port will reduce logistics costs so that it is more efficient. Simultaneously, Bonded Logistics Center, fiscal incentives and dwelling time together have a positive and significant effect on logistics cost efficiency by 88.6%. Thus it can be concluded that these three variables are very dominant actors in reducing logistics costs in Indonesia.
Analisis Efektivitas Pemeriksaan Pajak Wajib Pajak Badan Dalam Meningkatkan Penerimaan Pajak Penghasilan Badan Pada Kantor Pelayanan Pajak Wajib Pajak Besar Empat Tahun 2019 Sunarti Sunarti; 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.v1i3.2839

Abstract

This research is conducted to analyze the Effectiveness of Corporate Taxpayer Tax Audit in Increasing Corporate Income Tax Revenue at the Large Taxpayer Tax Office Four in 2019 and to analyze the inhibiting and driving Entities in the effectiveness of the implementation of the audit of corporate taxpayers in increasing corporate income tax revenue at the Large Taxpayer Tax Office Four. Data collection techniques were carried out by interviewing, observing, studying literature /documentation and sources triangulation. The results of the study concluded that the effectiveness of the Tax Audit in the Large Taxpayer Tax Office Four in 2019 has not reached optimal results because of the targets set have not yet been achieved. This is partly due to the lack of Audit Orders Letter (SP2) number of special audits and difficulties in collecting data both internal and external. It is recommended that the Large Taxpayer Tax Office Four increase the number of SP2 special audits by supervising strategic taxpayers through comprehensive research activities, focusing on allocating available resources to conduct more precise and effective supervision and auditing of Taxpayers. Data limitations should not be an obstacle in tax audits. Therefore, the Large Taxpayer Tax Office Four must provide easy access to internal and external data retrieval to produce an optimal audit. In addition, the Large Taxpayer Tax Office Four in order to provide counseling/outreach to taxpayers to increase taxpayer knowledge of tax regulations, which is expected to be able to increase the level of awareness of taxpayers who are still low about the tax audit conducted.
Analisis Perencanaan Pajak Penghasilan Pasal 21 Untuk Mengoptimalkan Penghematan Pajak Penghasilan Badan Pada Pt Infra Digital Nusantara Jakarta Tahun 2021 Fathiyah Choirunnisa; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 3, No 2: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i2.3150

Abstract

The phenomenon that occurs at PT Infra Digital Nusantara, is in the calculation  of Article 21 income  tax,  the  company  takes  practical steps using the gross method so that there are  no corporate  income tax savings. This study has a concern  on three  issues they are,  the application  of tax planning as an effort to optimize employee income tax at PT Infra Digital Nusantara in 2021, the tax planning  carried out  is  in  accordance  with  applicable   tax  regulations,   and   the corporate  tax savings obtained as implications of the gross-up method strategy   applied.   The   research    method   used   is   a   qualitative descriptive  approach  using data  collection  techniques  by means of observation, interviews, documentation and triangulation. The results of the study indicate that PT Infra Digital Nusantara has carried  out Article 21 income tax planning well. Does not violate tar provisions, in  the  business  is  already   rational   and  has  been  supported   by adequate  supporting  evidence.  Tax planning  in  the  calculation   of income tax Article 21 carried  out by PT Infra Digital Nusantara with the  gross  method  has  been  in  accordance  with  the  provisions  of taxation  formally and materially.  There is no corporate  income tax savings on income tax Article 21 planning  with the gross up method carried  out at PT Infra  Digital  Nusantara, but tax savings can  be obtained for the following tax year. For a loss of Rp11,866,031,959 in  2021,  which  is greater  than  4.02%,  it can  compensate  for  the company's profits in the following years, so that the payment of corporate  tax can be lower
Analisis Efektivitas Kebijakan Transfer Pricing Dalam Menangkal Penghindaran Pajak Pada KPP Madya Jakarta Pusat Tahun 2018- 2019 Depi Jaenudin; 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.v1i2.2686

Abstract

Taxes are one of the largest sources of state revenue in Indonesia apart from the oil and gas and non-oil and gas sectors. As one of the sources of state revenue, taxes are placed in the top position as the main source of revenue in increasing the state treasury. This is reflected in the posture of the 2018 State Budget, that tax revenue was targeted at IDR1,618.1 trillion of the total State Revenue Budget of IDR1,894.7 trillion (www.kemenkeu.go.id/apbn2018). As a solution to the problem, the government establishes a transfer pricing policy in supervising taxpayer. This research was conducted with the aim of analyzing the effectiveness of the transfer pricing policy in counteracting tax avoidance at Central Jakarta Intermediate Tax Office as well as inhibiting and supporting entities in the transfer pricing policy. This study used a qualitative method with a descriptive approach. Data collection was carried out through interviews, observation, and documentation. The research subject was the Central Jakarta Intermediate Tax Office. The results showed that the effectiveness of the transfer pricing policy in preventing tax avoidance on the research subjects was quite good; however, there were still complaints regarding the transfer pricing documents. The inhibiting entities were the lack of policy dissemination, level of knowledge and ability of taxpayers, while the driving entities were good taxpayer compliance, firmness of the DGT, and good communication. The conclusion that can be drawn is the effectiveness of the transfer pricing policy that has been implemented has been quite successful because it meets the indicators of the theory used and the achievement of policy goals and objectives.
Analisis Perencanaan Pajak Dalam Pemilihan Pemajakan UMKM Antara Peraturan Pemerintah Nomor 23 Tahun 2018 Dibandingkan Pasal 31E Undang-Undang Pajak Penghasilan Terhadap Efisiensi Pembayaran Pajak Penghasilan Badan Pada PT. KOP Mandiri Sejahtera Tahun 2020 Abriyaldi Abriyaldi; Chairil Anwar Pohan
Jurnal Ilmu Administrasi Publik Vol 3, No 5: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v3i5.3401

Abstract

Taxation is the main source  of state revenue because  it accounts  for about  78% of state revenue (realization  in 2020).  One  of  the  government's   policies  to  increase revenue  is  to  provide  incentives  for  MSME businesses through Government Regulation Number 23 of 2018. This regulation applies to MSMEs that have a gross turnover of up  to  Rp. 4,800,000,000  per  year.  This  study  aims  to determine the comparison of corporate  income tax payments of PT.  Kop Mandiri  Sejahtera  in 2020  using Government Regulation Number 23 of 2018 compared to Article 31E of the Income Tax Law. The analysis is carried out related to tax planning carried  out by the company in the  context  of tax  payment  efficiency. This study  used descriptive qualitative method. The data collection of this research  was done by using interview, documentation and observation   techniques.   The  results   showed  that   the policies taken by PT. Kop Mandiri Sejahtera, namely using Government Regulation Number 23 of 2018 in calculating the company's corporate  income tax obligations  in 2020 resulting in higher income tax payments compared to the use of Article 31E of the PPh Law.
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