Article Per Year (5 Year)
p-Index From 2020 - 2025
2.116
P-Index
This Author published in this journals
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

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search
Journal : Jurnal Ilmu Administrasi Publik

 1   2 
Analisis Efektivitas Pertukaran Informasi Otomatis Dalam Menangkal Penghindaran Pajak Pada Direktorat Jenderal Pajak Tahun 2018-2019 Putri Ayu Lestari; 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.v1i2.2698

Abstract

Effective so far. This can be seen in the Automatic Exchange of Information (AEoI), where important data has been exchanged through the Common Transmission System  (CTS).  However, the  Indonesian Directorate General of Taxes still faces obstacles in this regard, for example the different readiness and capacity of the internal system for automatic information exchange in each country. Different completeness of data from partner countries can affect the quality of data information. The author suggests that the readiness of the internal system regarding the completeness of data from partner countries be further improved and resolved multilaterally. Security and confidentiality of domestic and international taxpayer account data must also be a priority and strictly guarded.
Analisis Efektivitas Kebijakan Insentif Pph Pasal 21 Dalam Meningkatkan Penerimaan PPh Pasal 21 Pada Kantor Pelayanan Pajak Pratama Jakarta Kebon Jeruk Satu Tahun 2020 Fauziah Dwi Kartika; 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.v1i3.2838

Abstract

The purpose of this study is to analyze the effectiveness of the Article 21 PPh tax incentive policy in increasing Article 21 Income Tax revenue at the Jakarta Kebon Jeruk One Tax Service Office in 2020. The main problem in this study is how the level of effectiveness of the tax incentive activities is. This research approach uses a qualitative descriptive approach with data collection techniques in the form of interviews, observation, documentation, and triangulation. Based on the results of this study, when viewed from the effectiveness of tax incentives on tax revenues before and after tax incentives in 2020, it is classified as effective with an average effectiveness percentage of 96%. In addition, knowledge of taxation regarding compliance and level of awareness of taxpayers, as well as socialization has a significant positive effect on the Article 21 PPh tax incentive policy in Article 21 income tax revenue as well as mediates the analysis of the effectiveness of Article 21 PPh tax incentive policy in increasing Article 21 income tax revenue. 2020.
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