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Main Issues of Value-Added Tax Dispute in Indonesia: A Note from 2019 Tax Court Decrees Prianto Budi Saptono; Ismail Khozen; Cyntia Ayudia
Jurnal Kajian Akuntansi Vol 5, No 2 (2021): DESEMBER 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i2.5242

AbstractDue to the lengthy, complicated, and expensive process, tax disputes in Indonesia are often in the spotlight. Moreover, the frequently recurring disputes for similar cases add to the long list of the issues. To that end, this study has two objectives. The first is to analyze Value Added Tax (VAT) concepts in Indonesia's regulations. The second is to analyze the VAT dispute according to the sample generated from the 2019 Tax Court decree. Thus, it is qualitative research with inductive reasoning using data collection techniques through documentation and literature studies. This study elucidates concepts underlying VAT regulations that have received scant attention in the prior literature. The core of the VAT dispute issues stems from divergent perspectives on VAT provisions between the tax authority and taxable persons. The primary issues in VAT disputes generally involve disagreements over interpretation and inaccuracies in supporting evidence on both the input and output sides. Given that the 2019 Tax Court decree upholds only 32% of the tax authorities' corrections, knowledge of the VAT concept is critical for readers of laws and regulations to grasp the underlying concept of the regulation.Keywords: Tax dispute; Value-added tax; Tax court decision.Abstrak Sengketa pajak di Indonesia sering menjadi sorotan karena prosesnya yang panjang, rumit, dan memakan biaya. Selain itu, sengketa yang kerap kali berulang untuk kasus serupa menambah daftar panjang masalah. Untuk itu, kajian ini bertujuan untuk menganalisis penerapan konsep PPN di dalam ketentuan perundang-undangan perpajakan Indonesia. Kajian ini juga ditujukan untuk mensintesiskan sengketa PPN dengan sampel dari putusan Pengadilan Pajak tahun 2019. Studi ini menggunakan pendekatan kualitatif dengan penalaran induktif yang menggunakan teknik pengumpulan data berupa studi dokumentasi dan literatur. Kajian ini mengungkap konsep-konsep di balik peraturan PPN yang belum banyak dibahas literatur sebelumnya ketika inti permasalahan sengketa PPN justru berpangkal pada perbedaan sudut pandang atas ketentuan PPN tersebut di antara otoritas pajak dan pengusaha kena pajak (PKP). Isu utama dalam sengketa PPN secara umum meliputi perbedaan penafsiran dan ketidakakuratan bukti pendukung, baik di sisi input maupun output. Mengingat putusan Pengadilan Pajak 2019 hanya mempertahankan 32% koreksi otoritas pajak, tampak bahwa pengetahuan tentang konsep PPN sangat penting di dalam memberikan pemahaman akan konsep yang mendasari peraturan tersebut.Katakunci: Sengketa pajak; Pajak pertambahan nilai; Putusan pengadilan pajak.

Business Competitiveness Strategies of Tax Consulting Firm amidst Covid-19 Pandemic (Case Study at PT XYZ) Prianto Budi Saptono; Ismail Khozen
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i4.293-310

This study aims to examine the competitive strategies of companies in facing thechallenges of the Covid-19 pandemic with a case study on a tax consulting firm in Jakarta("PT XYZ"). PT XYZ was selected because, during the pandemic, it employs even moreemployees, with the current number of permanent employees above a hundred. We usequalitative methods in conducting this study with data collection through in-depthinterviews and analysis techniques using SWOT analysis. This study indicates that it isbecoming increasingly critical for organizations to implement a competitiveness plan todeal with the challenges of the coming years. Digital marketing development should beprioritized in competitive plans to ensure survival and ultimate success, especially for PTXYZ and other tax consulting firms in a similar circumstance. This study contributes toestablishing a foundation for organizations to become more resilient by transformingthreats they face into opportunities for growth.

INDIVDIDUAL TAXPAYER OPPORTUNITIES ON TAX COMPLIANCE Prianto Budi Saptono; Muhammad Akbar Aditama
AKUNTABILITAS Vol 16, No 1 (2022): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v16i1.15321

The OECD provides recommendations to improve taxpayer compliance in Indonesia by reducing tax avoidance practices. However, most of the research conducted in Indonesia currently discusses individual taxpayers' economic, psychological or moral factors, intending to encourage taxpayers to comply voluntarily. Meanwhile, Kleven et al. argue that this tax avoidance can occur if the Taxpayer has the opportunity to avoid it. Therefore, the Withholding tax system avoids a tax system that can be used as a solution in closing the opportunity for individual taxpayers to do so. This research uses a quantitative approach with descriptive analysis techniques and linear regression models with the research location being carried out at the Jakarta Matraman Tax Service Office. The analysis results show that third parties as a form of supervision and closing the opportunity for individual taxpayers to avoid tax have a positive and significant effect of 73% on tax compliance. Every Taxpayer has an opportunistic attitude to avoid tax, but if there is supervision from a third party, then the Taxpayer tends to comply with his tax obligations. Thus, tax reporting by third parties can reduce the opportunity for taxpayers to avoid taxes and improve tax compliance

Income Tax and VAT Issues Concerning Lease after IFRS 16 Convergence in Indonesia Prianto Budi Saptono; Ismail Khozen
The Indonesian Journal of Accounting Research Vol 24, No 2 (2021): IJAR May 2021
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.538

This paper aims to analyze Income Tax and Value Added Tax issues on lease transactions after IFRS 16 convergence in Indonesia into PSAK 73. This paper's data collection is through in-depth interviews with informants such as an IAI accounting standards board, lecturers and academics, and Directorate General of Taxes official. We also use secondary data to enrich the analysis. We conclude that the tax authorities need to make tax policies that can provide legal certainty. As a complement, the new tax regulation needs to accommodate a more precise direction of the policy. Among the three available options, we see that realization taxation is more appropriate for the Indonesian situation than mark-to-market or hybrid taxation. To narrow the practical gap between accounting and tax, we recommend that tax authorities initiate a discussion with relevant stakeholders to prevent potential tax disputes in the coming years. Some issues that tax authorities need to notice are withholding tax issues when the lessee records interest expenses and transfer issues when the lessor recognizes a right-of-use asset.

Pajak Karbon dalam Langkah Pelestarian Lingkungan Kalyana Mitta Kristanti; Prianto Budi Saptono
Jurnal Akuntansi Keuangan dan Bisnis Vol 15 No 2 (2022): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v15i2.5600

There are three objectives in this research. The first objective is to analyze Indonesia's commitment to reducing greenhouse gas (GHG) emissions. The second objective is to examine the carbon tax regulations that have been set by the government. The third objective is to analyze the potential of a carbon tax in environmental conservation. The research method used is the descriptive qualitative method. This study elaborates on three research findings. The first research result shows that the Indonesian government has committed to reducing GHG emissions. This is stated in sustainable and environmentally friendly development activities and is on the 2020-2024 National Medium-Term Development Plan agenda. The government also stipulates laws and regulations to reduce gas emissions. The second research result elaborates that the government has passed the carbon tax regulation as an effort to accelerate climate change mitigation. Carbon tax provisions are applied to the use of carbon-containing products or activities that produce carbon emissions. The third research result explains that the determination of a carbon tax has the potential to protect the environment. Thus, the carbon tax is used to correct the social costs arising from negative externalities due to environmental pollution.

Dynamics of Tax Compliance of Taxpayers Utilizing Covid-19 Tax Incentives in Bekasi Rahadian Lungun; Prianto Budi Saptono
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 1 (2023): January 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i1.877

The tax incentives given during the Covid-19 pandemic aim to improve the investment climate and support the business world in the hope that the taxpayers are resilient and can maintain their businesses. However, after two years of utilizing tax incentives, it is hoped that there should be an improvement in the level of tax compliance. This study aims to discover the dynamics of the Tax Compliance of taxpayers before and after two years of the pandemic begins. This study uses a quantitative approach with Correspondence Analysis (CA) which can be used to analyze the multivariate categorical data. This study data uses a population of cross-sectoral medium-sized taxpayers who are utilizing Covid-19 tax incentives from April 2020 to December 2021 in Bekasi. The dimension of tax obligation measures this study's tax compliance level outcome. The results showed that, as a whole, there is a fluctuation in the average level of tax compliance from 2019 to 2021. However, in 2021 there is a tendency for some sectors to experience a decline in compliance, even though the taxpayers are still utilizing tax incentives.

POLICY IMPORT TAX INCENTIVE UTILISATION DURING THE COVID-19 PANDEMIC Rahadian Lungun; Prianto Budi Saptono
Jurnal Kebijakan Publik Vol 14, No 1 (2023)
Publisher : Fakultas Ilmu Sosial dan Ilmu Politik Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jkp.v14i1.8221

The objective of a policy will be achieved if the policy targets are well-defined. However, it often happens that the policy targets do not utilise the public policies given optimally. Therefore, it is essential to predict the targeted group that will utilise the policy provided so that the policy implementation can be more efficient. This study uses the Data Mining method as a policy decision support tool to analyse the best predictive model of the PPh 22 Import Tax Incentive utilisation during the COVID-19 Pandemic. The predictive model can be practical and valuable for Indonesia's tax authority and policy analysis knowledge. This study uses administrative data of 43.547 taxpayers who are already utilising and not utilising the tax incentive, combined with the data mining method. The results showed that with the Random Forest algorithm, the utilisation of the tax incentive could be predicted with an accuracy above 94%. Furthermore, The Total Sales Value, The Export Value, and The Bonded Zone Category are the variables that mostly predict the utilisation of the tax incentive. Therefore, tax authorities should be able to utilize data mining as a tool to be able to implement tax incentive policies more efficiently and accurately.

Business Competitiveness Strategies of Tax Consulting Firm amidst Covid-19 Pandemic (Case Study at PT XYZ) Prianto Budi Saptono; Ismail Khozen
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 5, No. 4, December 2021
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v5i4.293-310

This study aims to examine the competitive strategies of companies in facing thechallenges of the Covid-19 pandemic with a case study on a tax consulting firm in Jakarta("PT XYZ"). PT XYZ was selected because, during the pandemic, it employs even moreemployees, with the current number of permanent employees above a hundred. We usequalitative methods in conducting this study with data collection through in-depthinterviews and analysis techniques using SWOT analysis. This study indicates that it isbecoming increasingly critical for organizations to implement a competitiveness plan todeal with the challenges of the coming years. Digital marketing development should beprioritized in competitive plans to ensure survival and ultimate success, especially for PTXYZ and other tax consulting firms in a similar circumstance. This study contributes toestablishing a foundation for organizations to become more resilient by transformingthreats they face into opportunities for growth.

Isu PPN setelah Harmonisasi Peraturan Perpajakan dan Implikasinya Terhadap Administrasi Pajak Prianto Budi Saptono; Ismail Khozen
Cakrawala Akuntansi & Manajemen Vol 30 No 1 (2023): Januari - Juni
Publisher : LPPM Swadaya Institute of Business and Communication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/cakrawala.v30i1.1

Tahun 2020 menjadi titik balik bagi beberapa jenis pajak primadona di Indonesia, salah satunya Pajak Pertambahan Nilai (PPN), karena mengalami dua kali perubahan melalui omnibus law. Atas dasar pandemi Covid-19 yang terjadi, amandemen terhadap UU PPN pertama kali dilakukan melalui UU No.2/2020 yang mengatur pengenaan PPN atas transaksi elektronik. Tidak ketinggalan lama, diundangkan UU No. 11/2020 yang lebih luas bertujuan untuk mempermudah kegiatan bisnis. Namun, satu tahun kemudian diundangkan UU No.7/2021 yang mengharmonisasikan beberapa aturan perpajakan sekaligus, termasuk PPN yang sebelumnya sempat diubah melalui UU No.11/2020. Makalah ini menganalisis perubahan rezim PPN melalui beberapa undang-undang tersebut. Selain menganalisis undang-undang tersebut dari sisi asas pemungutan pajak, penelitian ini juga bertujuan menyajikan gambaran administrasi dari kedua undang-undang tersebut. Analisis kami terhadap UU No.2/2020 menunjukkan bahwa penunjukan pihak penyedia platform Perdagangan Melalui Sistem Elektronik (PMSE) sebagai pemungut PPN merupakan langkah yang terbilang sederhana namun juga efektif dalam menyokong penerimaan pajak. Akan tetapi, sehubungan dengan beban kepatuhan yang ditanggung oleh pelaku usaha PMSE, pemerintah perlu memberikan ruangkonsultasi yang mencukupi agar para pengusaha yang telah ditetapkan sebagai PMSE dapat mengadministrasikan kewajiban perpajakannya dengan baik.

Evaluation of the VAT Exemption Facility Policy for Universities Reviewed from the Cost of Compliance Rahmat Ikhsan Juandano; Prianto Budi Saptono
Journal Research of Social Science, Economics, and Management Vol. 4 No. 10 (2025): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v4i10.854

To optimize state revenue, the Indonesian government continues to implement tax extensification and intensification programs. Under Law Number 7 of 2021 (Harmonization of Tax Regulations Law or UU HPP), educational services are reclassified as Value-Added Tax (VAT) objects with exemption facilities, requiring universities and other educational service providers to register as Taxable Firms (PKP). This regulatory change obliges them to administer VAT invoices without the right to credit input tax, which was not the case under the previous regulation where educational services were categorized as non-VAT objects. As a result, this policy significantly increases the compliance cost for educational institutions. The objective of this study is to examine the rise in compliance costs—specifically direct monetary costs, time costs, and psychological burdens—experienced by educational service providers due to the VAT regulation changes. This research adopts a qualitative approach through literature review and comparative analysis with international best practices in other countries that apply VAT to education. The findings reveal that although the VAT exemption facility aims to maintain accessibility, the administrative burden placed on educational institutions has increased, particularly in relation to invoice issuance, system adjustments, and internal training. These factors contribute to higher operational costs and stress levels among administrative personnel. The study highlights the need for clearer technical guidelines and support systems to reduce compliance burden. It also provides insights for policymakers in balancing fiscal objectives with the operational realities of the education sector.

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