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<![CDATA[E-filling dan Relawan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi ]]>
<![CDATA[I Nyoman Darmayasa]]>;
<![CDATA[Bagus Putra Wibawa]]>;
<![CDATA[Ketut Nurhayanti]]>
<![CDATA[ Jurnal Kajian Akuntansi Vol 4, No 2 (2020): DESEMBER 2020 ]]>
Publisher : <![CDATA[Universitas Swadaya Gunung Jati ]]>
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DOI: 10.33603/jka.v4i2.3949
<![CDATA[AbstractThis research aims to analyze the effect of e-filling application and tax volunteers role to individual taxpayers compliance. In addition, this research also analyzes the effect of tax volunteers role as moderating variable on e-filling application to individual taxpayers compliance. This research analyzes primary data from distributed questionnaires to 100 individual taxpayers in assistance locations of Tax Volunteer from Politeknik Negeri Bali Tax Center. Sample selection in this research using purposive sampling technique. The testing of research variables was conducted using the Partial Least Square method with SmartPLS 3.0 application. The results showed that e-filling application and tax volunteers role had a positive and significant effect on individual taxpayers compliance. While there is no significant effect from the moderation of tax volunteers role in e-filling application to individual taxpayers compliance. This research has a novelty the role of tax volunteers in improving taxpayer compliance. Furthermore, this research has a practical contribution to the tax authority to increase the role of tax volunteers and to taxpayers on the participation of utilizing tax volunteers to improve compliance.Keywords: E-filling; Individual taxpayer; Tax compliance; Tax volunteer.Abstrak Penelitian ini bertujuan untuk menguji efek dari penerapan e-filling dan peran relawan pajak terhadap kepatuhan wajib pajak orang pribadi. Di samping itu, dilakukan pula pengujian moderasi relawan pajak atas pengaruh penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini menganalisis data primer dari kuesioner yang disebarkan kepada 100 wajib pajak orang pribadi di lokasi asistensi Relawan Pajak Tax Center Politeknik Negeri Bali. Pemilihan sample pada penelitian ini menggunakan teknik purposive sampling. Pengujian variabel penelitian dilakukan menggunakan metode Partial Least Square dengan aplikasi SmartPLS 3.0. Hasil penelitian menunjukkan bahwa penerapan e-filling dan peran relawan pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak orang pribadi. Sedangkan terdapat pengaruh yang tidak signifikan pada moderasi peran relawan pajak atas penerapan e-filling terhadap kepatuhan wajib pajak orang pribadi. Penelitian ini memiliki keterbaruan peran relawan pajak dalam meningkatkan kepatuhan wajib pajak. Penelitian ini memiliki kontribusi praktis pada otoritas pajak untuk meningkatkan peran relawan pajak dan terhadap wajib pajak pada partisipasi memanfaatkan relawan pajak untuk meningkatkan kepatuhan.Kata Kunci: E-filling; Kepatuhan pajak; Relawan pajak; Wajib pajak orang pribadi.]]>
<![CDATA[YADNYA SEBAGAI PEMAKNAAN LAIN ATAS NILAI WAJAR HARTA AMNESTI PAJAK ]]>
<![CDATA[I Nyoman Darmayasa]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 8, No 1 (2017): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2017.04.7046
<![CDATA[Abstrak: Yadnya sebagai Pemaknaan Lain atas Nilai Wajar Harta Amnesti Pajak. Penelitian ini bertujuan menawarkan pemaknaan lain atas nilai wajar harta yang diungkapkan dalam amnesti pajak. Nilai wajar harta merupakan simbol “kuasa” pemerintah. Nilai Yadnya digunakan untuk membalik hierarki nilai wajar materialitas yang diistimewakan oleh “kuasa”. Informan penelitian meliputi representasi dari “kuasa” pemerintah dan “kuasa” wajib pajak. Pemaknaan lain yang dihasilkan dari penelitian ini adalah pengungkapan nilai wajar harta dalam amnesti pajak berdasarkan pada nilai kejujuran dan ketulusan Wajib Pajak. Kedua nilai ini mampu mengeliminasi unsur ekonomi, materialitas, serta kebebasan yang bablas dari karakter wajib pajak. Abstract: Yadnya is as a New Meaning of Fair Value on Tax Amnesty Asset. This study aims to offer a new meaning of fair value of tax amnesty assets disclosed. Fair value of assets is as a symbol “authority” government. Yadnya values uses to hierarchy reverse of materiality fair value which is concentrated by the "authority". Research informants are consisting of representation of “authority” government and “authority” taxpayers. New meaning of this research which is fair value of tax amnesty assets disclosed is based on the value of taxpayers’ honesty and sincerity. Both of those values are able to eliminate economic, materiality, and wild self assessment of taxpayers’ character.]]>
<![CDATA[PRESKRIPTIF KETENTUAN UMUM PERPAJAKAN PADA PERSPEKTIF AKUNTANSI PANCASILA ]]>
<![CDATA[I Nyoman Darmayasa]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 10, No 1 (2019): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2019.04.10002
<![CDATA[Abstrak: Preskriptif Ketentuan Umum Perpajakan pada Perspektif Akuntansi Pancasila. Penelitian ini bertujuan memproyeksi revisi ketentuan umum perpajakan dengan perspektif akuntansi Pancasila. Proyeksi preskriptif Pancasila digunakan sebagai metode. Hasil penelitian menunjukkan penyeimbangan government-centered (objektivitas) dengan pembentukan karakter wajib pajak (subjektivitas) merupakan perwujudan akuntansi berkesadaran dan kebijakan yang berpihak. Preskriptif revisi ketentuan umum perpajakan mampu membentuk karakter wajib pajak. Karakter wajib pajak yang menggunakan akuntansi berkesadaran berlandaskan Pancasila membentuk kesadaran inklusi. Kesadaran inklusi merupakan pondasi kepatuhan sukarela wajib pajak dengan harapan optimalisasi penerimaan pajak jangka panjang bisa terwujud. Abstract: The Prescriptive of General Taxation Provisions in Pancasila Accounting Perspective. This study aims to project a revision of the general provisions of taxation with the perspective of Pancasila accounting. The Pancasila prescriptive projection is used as a method. The results show that government-centered balancing (objectivity) with the formation of taxpayer character (subjectivity) is a manifestation of conscious accounting and siding policies. Prescriptive revisions to the general provisions of taxation can shape the character of taxpayers who use conscious accounting based on Pancasila. This character forms inclusion awareness. This awareness is the foundation of voluntary compliance in the hope that the optimization of long-term tax revenues can be realized.]]>
<![CDATA[THE ROLE OF LOCAL WISDOM TO TAX COMPLIANCE ]]>
<![CDATA[I Nyoman Darmayasa]]>;
<![CDATA[Yuyung Rizka Aneswari]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 7, No 1 (2016): Jurnal Akuntansi Multiparadigma ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.18202/jamal.2016.04.7010
<![CDATA[Abstrak: Peran Kearifan Lokal Terhadap Kepatuhan Pajak. Penelitian ini bertujuan untuk memahami peran kearifan lokal terhadap kepatuhan pajak berdasar Self Assessment System (SAS) di Lembaga Perkreditan Desa (LPD) Legian Bali. Melalui paradigma interpretif dengan metode studi kasus, hasil penelitian menunjukkan bahwa makna kepatuhan pajak dideskripsikan sebagai kesadaran LPD untuk membayar pajak yang ditunjukkan melalui CSR berdasar Tri Hita Karana (THK). Implikasi teoretis dari penelitian ini terkait dengan makna dan perilaku kepatuhan pajak dari perspektif kearifan lokal. Hasil penelitian dapat dijadikan pertimbangan pembuat kebijakan untuk mempertimbangkan kearifan lokal dalam rangka meningkatkan kepatuhan pajak. Abstract: The Role of Local Wisdom on Tax Compliance. This study is intended to deepen our understanding about the meaning of the role of local wisdom on tax compliance in a village financing institution (LPD) at Legian Bali. The research employed interpretive paradigm through case study. Results show that the meaning of tax compliance is described as awareness of LPD to pay taxes that is manifested in the implementation of CSR based on Tri Hita Karana (THK) as local wisdom. Theoretical implications of this research is an alternative meaning and behavior of tax compliance from the perspective of local wisdom. The results can be used as consideration for taxation policy makers to raise local wisdom to encourage tax compliance.]]>
<![CDATA[HISTORISITAS FILOSOFIS KONSEP PEMAJAKAN DIVIDEN PADA UNDANG-UNDANG CIPTA KERJA ]]>
<![CDATA[Made Sudarma]]>;
<![CDATA[I Nyoman Darmayasa]]>
<![CDATA[ Jurnal Akuntansi Multiparadigma Vol 12, No 2 (2021): Jurnal Akuntansi Multiparadigma (Agustus 2021 - Desember 2021) ]]>
Publisher : <![CDATA[Universitas Brawijaya ]]>
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DOI: 10.21776/ub.jamal.2021.12.2.18
<![CDATA[Abstrak - Historisitas Filosofis Konsep Pemajakan Dividen Pada Undang-Undang Cipta Kerja Tujuan Utama - Penelitian ini bertujuan untuk menelusuri historisitas filosofis konsep pemajakan dividen pada undang-undang cipta kerja.Metode - Historisitas merupakan metode penelusuran filosofis yang komprehensif terhadap konsep pemajakan dividen dari naskah akademis hingga perilaku wajib pajak. Penggalian data dilakukan dengan mewawancarai peneliti dan akademisi perpajakan.Temuan Utama – Hasil penelusuran historisitas memberikan gambaran adanya lompatan perubahan konsep pemajakan dividen dari classical system menuju one-tier system. Pergeseran kebijakan pemajakan dividen belum dilengkapi dengan naskah akademis yang komprehensif. Konsep pemajakan dividen pada undang-undang cipta kerja tidak serta merta menghilangkan praktik akuntansi kreatif.Implikasi Teori dan Kebijakan – Loncatan konsep pemungutan pajak dividen berimplikasi pada aspek psikologis perilaku kreatif wajib pajak. Pengawasan praktik akuntansi kreatif wajib pajak diperlukan melalui kebijakan yang humanis.Kebaruan Penelitian – Penelusuran historisitas konsep pemajakan dividen pada undang-undang cipta kerja merupakan kebaruan pada penelitian ini. Abstract - Historical Philosophical of Dividend Taxation Concept in Job Creation ActMain Purpose - This research aims to explore the philosophical historicity of dividend taxation in the job creation act.Method - Historically is a comprehensive philosophical method of tracing dividend taxation. The data is obtained by interviewing tax researchers and academics.Main Findings - The results of historicity tracing provide an overview of the change in the concept of dividend taxation from the classical system to the one-tier system. A comprehensive academic text has not accompanied the shift in dividend taxation policy. The dividend taxation concept in the job creation act does not automatically avoid creative accounting practice. Theory and Practical Implications - The leap of the concept of dividend tax collection has implications for the psychological aspects of the taxpayer's creative behavior. It is necessary to supervise the taxpayer's creative accounting practices through humanist policies.Novelty - Tracing the historicity of dividend taxation in the job creation act is a novelty in this research.]]>
<![CDATA[MENINGKATKAN KEPATUHAN DAN PENERIMAAN PAJAK MELALUI WITHHOLDING TAX SYSTEM ]]>
<![CDATA[I Nyoman Darmayasa]]>;
<![CDATA[Yuyung Rizka Aneswari]]>;
<![CDATA[Elana Era Yusdita]]>
<![CDATA[ InFestasi Vol 12, No 2 (2016): Desember ]]>
Publisher : <![CDATA[Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/infestasi.v12i2.2769
<![CDATA[The research aimed to understand deeply about withholding tax system in Indonesia and propose taxation strategy to maximize withholding tax according to self assessment system. The research use interpretive paradigm with literature method approach. The result of the research indicate that first, tax compliance in Indonesia is still low category so it need efforts to improve. Second, with withholding tax system will assurance due tax payment because tax taker is more discipline to cut tax for tax payer. Third, withholding tax system can control effectively and efficiently to minimize examination object not for personal tax payer but for work or income giver. Fourth, through the withholding tax system, tax payers would cut taxes when the conditions of high economic capacity. Fifth, several proposals to improve the maximization WHT include expanding the tax base and direct tax cuts were not final is still possible into the final tax in the scheme of withholding tax, giving rewards to a third party who is disciplined and obedient, open access to the Direktorat Jenderal Pajak (DJP) on the banks of the effectiveness of tax policy and make the Single Identification Number (SIN) to attract new taxpayers. This study contributes to the formulation of policies Direktorat Jenderal Pajak (DJP).]]>
<![CDATA[DISKURSUS TAX AMNESTY MELALUI RUU PENGAMPUNAN NASIONAL (Potencial Fraud and Money Laundering Perspective) ]]>
<![CDATA[Hanif Yusuf Seputro]]>;
<![CDATA[Yuyung Rizka Aneswari]]>;
<![CDATA[I. Nyoman Darmayasa]]>
<![CDATA[ JAFFA Vol 4, No 2 (2016): Oktober ]]>
Publisher : <![CDATA[Master of Accounting Universitas Trunojoyo Madura ]]>
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DOI: 10.21107/jaffa.v4i2.2784
<![CDATA[Objective of this study is to explore discourse and issues on tax amnesty, and give several feedbacks for improvement of implementation of tax amnesty. This study employs descriptive method. First finding of this study signify that the tax amnesty becomes one of options of the central government to achieve target of tax sector. Second, Indonesia should learn from failure and success on implementation of tax amnesty in the prior period. Third, RUU (draft of law) of national amnesty must be clear. The amnesty is specific for tax. Hence, there will be no possibility to do corruption (TIPIKOR), or even money laundry that use to be done after the corruption (TIPIKOR) is occurred. Fourth, implementation of the tax amnesty programme should be followed by supporting policies, such as law of (UU) banking confidentiality and so on. Fifth, tax amnesty is a policy that is expected by many parties to fix their SPT and make confession about their real tax; henceforth they will be more compliant on tax in the future. Contribution of this study is to give positive discourse that can be used by the central government as feedback on tax amnesty policy as embodied in RUU national amnesty.]]>
<![CDATA[TELAAH KRITIS DESENTRALISASI FISKAL DI INDONESIA ]]>
<![CDATA[I Nyoman Darmayasa]]>
<![CDATA[ Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 2 No. 1 (2017) ]]>
Publisher : <![CDATA[Program Studi Akuntansi - STIE Kesuma Negara Blitar ]]>
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DOI: 10.51289/peta.v2i1.286
<![CDATA[Penelitian ini bertujuan mengkritisi desentralisasi fiskal di Indonesia. Penelitian ini menggunakan pendekatan kritis dengan metode telaah literatur. Hasil telaah literatur menujukkan bahwa tujuan desentralisasi fiskal adalah: 1) mendekatkan pelayanan publik kepada masyarakat, 2) menghilangkan kesenjangan vertikal dan horizontal, 3) menumbuhkembangkan demokratisasi, dan 4) menumbuhkan efek penyebaran antar daerah. Penelitian ini mengajukan beberapa rekomendasi untuk perbaikan perimbangan keuangan pusat dan daerah. Perbaikan tersebut terdiri dari perbaikan pada Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Dana Bagi Hasil (DBH). Kata Kunci: Desentralisasi Fiskal, Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), Dana Bagi Hasil (DBH), Otonomi Daerah.]]>
<![CDATA[Tax Planning for Income Tax Article 21 to Maximize Deductible Expenses on PT ABC ]]>
<![CDATA[A A Bagus S I]]>;
<![CDATA[I N Darmayasa]]>;
<![CDATA[I W Purwanta]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 3 No 1 (2020): April 2020 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v3i1.1814
<![CDATA[This study aims to determine the appropriate tax planning application for Article 21 Income Tax for PT ABC so income tax income can be minimized according to applicable tax regulations. The type of data used in this study is quantitative and qualitative data. The data source is secondary. All data are collected by observation and documentation method. The data analysis technique is comparative descriptive analysis. Based on the results of the study it can be concluded that there are differences in income tax expense before and after the implementation of tax planning applied by PT ABC using a net basis method in the calculation of 21 employee income tax in 2018. Tax planning for PT ABC causes taxable income which is the basis for the imposition of corporate income tax to be smaller. Income tax payable before tax planning for 2018 amounted to Rp.232,687,569.00 to Rp. 230,071,387.00 after tax planning. This shows that there is tax savings of Rp.2,616,182.00. This research contributes to PT ABC by providing an alternative method of calculating income tax for 21 employees so as to minimize the tax burden which must be carried out PT ABC.]]>
<![CDATA[Preference Government Regulation No 23 of 2018 with General Income Tax Scheme ]]>
<![CDATA[Nufera L D]]>;
<![CDATA[I N Darmayasa]]>;
<![CDATA[I N Mandia]]>
<![CDATA[ Journal of Applied Sciences in Accounting, Finance, and Tax Vol 2 No 2 (2019): October 2019 ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bali ]]>
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DOI: 10.31940/jasafint.v2i2.1529
<![CDATA[This study aims to comparing between Government Regulation No. 23 of 2018 (PP 23) with the general income tax scheme to find out the most appropriate and profitable method for Small and Medium Enterprise. This research used qualitative analysis technique. Data is collected through interviews with entity owner, tax consultant, and tax academic. The informant's perspective that PP 23 is fair, optional, and educational. Taxpayers prefer to use PP 23 because it’s simpler than the general scheme, even though making it a higher tax payment. The preference of informants related to PP 23 is more profitable than PP 46. Consultant and tax academic believe that PP 23 can improve tax compliance. There are concerns that taxpayers who prioritize rationality will use policy loopholes to develop aggressive tax planning. This finding is an alternative to legal tax planning and as an alternative to making tax policies to encourage small and medium enterprises. This research has some novelty, PP 23 is a substitute policy of PP 46 believed to be more fair and hasn’t been widely studied, this research using qualitative method refers to comparative to complementing previous research, and research contributions are very useful for taxpayer education that are in line with the government's program to increase the small and medium enterprise class.]]>
