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Effectiveness Of Tax Reduction Policies For Restaurants Using Tapping Boxes In Depok City Carol Natasia Sarigodbless Br Simanjuntak; Prianto Budi Saptono
Journal Research of Social Science, Economics, and Management Vol. 4 No. 11 (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.v4i11.878

This study aims to analyze the effectiveness of the 3% tax reduction policy for restaurant owners using the tapping box system in Depok City, which was initiated to enhance local revenue (PAD), improve taxpayer compliance in reporting, and strengthen regional competitiveness. The research applies Campbell's theory of effectiveness using a qualitative approach through literature review and in-depth interviews. Findings reveal that policy implementation faces several challenges, highlighting a gap between planning and field execution. Key obstacles include limited device availability, dependence on third parties, unequal access for MSMEs, technical difficulties, and insufficient outreach and equitable incentives. Program satisfaction also varies, with MSMEs facing more difficulties in accessing information and using the technology compared to larger businesses. Moreover, the policy’s heavy reliance on CSR funding from Bank BJB poses sustainability risks. Despite these issues, the policy has succeeded in boosting tax revenues by 20%, although its implementation remains uneven across business segments in Depok. The study recommends: (a) improving incentive design and cross-regional coordination to engage larger restaurants; (b) adopting inclusive policies, broader outreach, fair incentives, and strengthening bureaucratic capacity; (c) expanding technological access, intensive socialization, and transparent partnerships; (d) diversifying funding sources and providing technical support; and (e) promoting educational approaches, sustainable fiscal support, and digital and institutional innovation.

Legal Certainty In Taxation Policy: A Literature Review On Administrative Sanctions In Value Added Tax Compensation Corrections Bram Sostenes; Prianto Budi Saptono
Eduvest - Journal of Universal Studies Vol. 5 No. 7 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i7.51947

Legal uncertainty in the implementation of tax policy poses a serious challenge to efforts aimed at improving compliance and the legitimacy of the tax system. One key issue arises in the application of administrative sanctions as stipulated in Article 13 paragraph (3) of the General Tax Provisions and Procedures Law (UU KUP), particularly in the context of corrections to overpaid Value Added Tax (VAT) compensation. This article presents a literature review to analyse how these administrative sanction policies are interpreted and applied, as well as their implications for the principle of legal certainty. Through a review of selected scholarly sources, this article finds that multiple interpretations of legal norms trigger recurring tax disputes, create litigation burdens, and erode taxpayer trust in the tax administration system. The evaluation shows that the automatic imposition of surcharge sanctions on corrections of overpaid VAT compensation, without actual fiscal loss, is often viewed as disproportionate. This article recommends the importance of regulatory harmonization, improved clarity of legal norms, and the adjustment of audit guidelines to align with the principle of legal certainty, in order to support a fairer and more effective tax governance.

EVALUASI PENGALAMAN PENGGUNA (USER EXPERIENCE) DALAM PELAPORAN PAJAK PENGHASILAN ORANG PRIBADI MELALUI CORETAX: STUDI KASUS DI KPP PRATAMA SUKABUMI Fatimah; Prianto Budi Saptono
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Implementasi Core Tax Administration System (CTAS) pada awal tahun 2025 merupakan langkah transformasi digital administrasi perpajakan yang menjadi tulang punggung Reformasi Perpajakan Jilid III. Penelitian ini bertujuan untuk mengevaluasi pengalaman pengguna (user experience) dalam pelaporan Pajak Penghasilan Orang Pribadi melalui Coretax di KPP Pratama Sukabumi. Penelitian ini menggunakan pendekatan kualitatif dengan desain studi kasus (case study) untuk menggali fenomena secara mendalam pada konteks aslinya. Pengumpulan data dilakukan melalui wawancara mendalam (in-depth interview) semi terstruktur dengan 8 informan yang terdiri dari Wajib Pajak Orang Pribadi (WPOP), konsultan pajak, akademisi, dan petugas KPP. Evaluasi pengalaman pengguna menggunakan model Component of User Experience (CUE-Model). Hasil penelitian menunjukkan bahwa meskipun WPOP mengakui manfaat fitur prepopulated dan estetika visual yang modern, kualitas instrumental dan non-instrumental sistem masih dinilai belum optimal akibat instabilitas server, penggunaan istilah undang-undang yang tidak to the point, dan tidak adanya panduan saat muncul pesan error. Kendala-kendala tersebut memicu dominasi reaksi emosional negatif pada awal penggunaan, seperti kesal dan marah. Temuan ini juga mengonfirmasi bahwa tingginya ketergantungan WPOP terhadap asistensi petugas pajak menunjukkan bahwa kepatuhan pelaporan SPT melalui Coretax saat ini masih bersifat mandatori, belum mencapai kepatuhan sukarela.

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.

Effectiveness Of Tax Reduction Policies For Restaurants Using Tapping Boxes In Depok City Carol Natasia Sarigodbless Br Simanjuntak; Prianto Budi Saptono
Journal Research of Social Science, Economics, and Management Vol. 4 No. 11 (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.v4i11.878

This study aims to analyze the effectiveness of the 3% tax reduction policy for restaurant owners using the tapping box system in Depok City, which was initiated to enhance local revenue (PAD), improve taxpayer compliance in reporting, and strengthen regional competitiveness. The research applies Campbell's theory of effectiveness using a qualitative approach through literature review and in-depth interviews. Findings reveal that policy implementation faces several challenges, highlighting a gap between planning and field execution. Key obstacles include limited device availability, dependence on third parties, unequal access for MSMEs, technical difficulties, and insufficient outreach and equitable incentives. Program satisfaction also varies, with MSMEs facing more difficulties in accessing information and using the technology compared to larger businesses. Moreover, the policy’s heavy reliance on CSR funding from Bank BJB poses sustainability risks. Despite these issues, the policy has succeeded in boosting tax revenues by 20%, although its implementation remains uneven across business segments in Depok. The study recommends: (a) improving incentive design and cross-regional coordination to engage larger restaurants; (b) adopting inclusive policies, broader outreach, fair incentives, and strengthening bureaucratic capacity; (c) expanding technological access, intensive socialization, and transparent partnerships; (d) diversifying funding sources and providing technical support; and (e) promoting educational approaches, sustainable fiscal support, and digital and institutional innovation.

WINDFALL PROFITS TAXES IN THE ENERGY CRISIS: DESIGN TRADE-OFFS, LEGAL CONSTRAINTS, AND INVESTMENT RISK Rahman Putra; Retno Kusumastuti; Prianto Budi Saptono
Jurnal Administrasi Profesional Vol 7 No 1 (2026): Jurnal Administrasi Profesional
Publisher : Jurusan Administrasi Niaga Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/jap.v7i1.8263

Energy price spikes in 2021–2022, intensified by Russia’s full-scale invasion of Ukraine, produced extraordinary upstream oil and gas earnings and, in several power markets, unusually high margins for inframarginal generators. Governments treated much of this upside as scarcity rent and moved quickly toward windfall profit taxes and revenue caps to finance household support while trying to preserve price signals. This integrative review synthesizes peer-reviewed evidence and authoritative institutional reporting on windfall taxation and related excess-profit instruments adopted from 2022 to 2025. The analysis centers on the European Union’s temporary solidarity contribution and inframarginal revenue cap, alongside the United Kingdom’s Energy Profits Levy, and uses these cases to connect rent-tax theory, empirical valuation effects, legal constraints, and administrative feasibility. The literature highlights a sharp trade-off. In principle, a levy confined to pure rents can raise substantial revenue with limited efficiency costs. Implementation usually relies on taxable-profit proxies, where measurement error, retroactivity narratives, and uneven national execution affect credibility and reshape investment risk. Event-study evidence reports material market revaluations around announcement dates, consistent with lower expected cash flows and a higher policy-uncertainty discount rate. Simulation studies suggest that financing targeted energy relief with windfall capture can outperform debt-only financing under plausible welfare weights, but outcomes remain sensitive to baseline selection, base definitions, and allowances that change marginal incentives. Treaty claims, constitutional challenges, and administrative constraints further condition results. The review concludes by distilling design principles for time-consistent rent capture that protect fiscal capacity without undermining long-horizon capital formation for the energy transition.

Exploring demographic, lifestyle, and learning motivation factors in predicting high school students’ tax awareness Ismail Khozen; Prianto Budi Saptono; Arfah Habib Saragih; Wulandari Kartika Sari; Adang Hendrawan; Milla Sepliana Setyowati
Jurnal Pendidikan Ekonomi (JUPE) Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v14n1.p104-114

While many studies have examined tax education and compliance, few have investigated how psychological and lifestyle factors during adolescence shape tax awareness. This study argues that tax understanding is influenced not only by formal economic literacy but also by learning motivation, self-discipline, and social context. Using Purwokerto as a case study, this research analyzes the effects of demographic, lifestyle, and learning motivation factors on high school students’ tax awareness. Data were collected from 285 students through an online survey and analyzed using multiple linear regression. The results indicate that gender, grade level, healthy food consumption, and learning motivation significantly affect tax awareness, whereas family socioeconomic factors do not. These findings suggest that personal behavior and motivation play a more critical role in shaping adolescents’ tax awareness and provide a foundation for developing contextual and character-based tax education in secondary schools.

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