Garuda - Garba Rujukan Digital

Supporting Factors in Implementing Joint Analysis Policy between the Directorate General of Tax and Customs and Excise Wandayani Nurfadilah; Haula Rosdiana
Jurnal Administrasi Publik (Public Administration Journal) Vol 10, No 1 (2020): Jurnal Administrasi Publik (Public Administration Journal), June
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v10i1.3089

The Ministry of Finance released the Synergy Program (Joint Program) in 2017, where one of the subprograms is a Joint Analysis between the Directorate General of Tax and Customs. Joint Analysis is intended to optimize state revenue, tax compliance and can be developed by other subprograms. The implementation of Joint Analysis can encompass non-compliant importers and exporters and close the tax avoidance gap by shifting the location of activities or company domiciles between regions of Indonesia. The purpose of this study is to analyze the enabling factors in implementing a joint analysis policy between the Directorate General of Tax and Customs. This study adopts the positivism paradigm with qualitative methods. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that political support and commitment from the leadership were quite good, but equal treatment at the Regional Office level was still a chore to complete. The legal regulations are complete and clear enough to accommodate the implementation of the program even though the technical operational standards at the Regional Office level are not yet rigid. Resources and governance are quite good although it requires time for the joint team to learn about business processes. Understanding between parties is considered quite good with the growing development of trust and joint commitment to secure state revenue. Communication between joint teams is done practically and flexibly, data exchange can be by email or WhatsApp group. The use of data analytics applications is also quite effective even though it has not yet reached all Regional Offices.

Analysis of Efforts to Increase Income Taxes of Social Media Influencers in Endorsement Activities Fernaldi Anggadha; Haula Rosdiana
Jurnal Administrasi Publik (Public Administration Journal) Vol 10, No 2 (2020): Jurnal Administrasi Publik (Public Administration Journal), December
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v10i2.3094

Technological developments in the era of globalization have brought changes to marketing techniques, by using social media. Marketing through social media is mostly done by influencers because it is easy to do and earns a fairly large income. The purpose of this study is to analyze the efforts made by the Directorate General of Taxes to increase income tax on social media influencers in endorsement activities. This study adopts the positivism paradigm with qualitative methods. The purpose of this research is descriptive. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that the income of social media influencers or arts workers had great taxation potential. The Directorate General of Taxation seeks to increase income tax receipts for influencers by updating the database, disseminating information and conducting surveillance with law enforcement. The Directorate General of Taxes needs to provide confirmation of the tax provisions for programmatic income so as to provide tax treatment similarities with conventional artist activities and close tax gaps that are widely utilized through online activities.

Konstruksi Ulang Kebijakan Fasilitas Bea Masuk Untuk Meningkatkan Produktivitas Industri Galangan Kapal di Indonesia Edi Slamet Irianto; Haula Rosdiana; Sunaryo Sunaryo; Maria RUD Tambunan; Inayati Inayati
IPTEK Journal of Proceedings Series No 5 (2017): Simposium I Jaringan Perguruan Tinggi untuk Pembangunan Infrastruktur Indonesia (2016)
Publisher : Institut Teknologi Sepuluh Nopember

Industri galangan kapal merupakan salah satu pilar penting dalam mewujudkan Indonesia sebagai poros maritim dunia, karena itu kebijakan insentif pajak sebagai pull factor harus didisain dengan baik agar efisien dan efektif. Salah satu insentif pajak yang diberikan pemerintah untuk mendorong daya saing industri galangan kapal adalah Bea Masuk Ditanggung Pemerintah (BMDTP). Dalam praktiknya, tidak banyak pelaku usaha yang memanfaatkan fasilitas BMDTP. Berdasarkan hasil analisis atas pengumpulan data dengan menggunakan studi literatur, studi dokumentasi dan field research berupa Focused Group Discussion, disimpulkan bahwa BMDTP yang lebih cocok sebagai spending policy dibanding sebagai tax policy, tidak sesuai dengan nature of business industri galangan kapal di Indonesia yang bersifat job order. Prosedur pengajuan BMDTP kurang selaras dengan asas ease of administration, sehingga menimbulkan cost of taxation yang tinggi. Agar insentif Bea Masuk (BM) bisa lebih efektif dan efisien (tepat waktu, tepat guna dan tepat sasaran), maka disarankan agar pemerintah mengubah kebijakan BMDTP menjadi fasilitas BM sebesar 0% (tarif preferensi) disertai dengan pengawasan yang baik namun efesien dari pemerintah. Fasilitas BM 0% hanya diberikan atas impor komponen yang belum diproduksi di dalam negeri atau volume produksi dalam negeri belum mencukupi permintaan industri galangan kapal dalam negeri. Kebijakan fasilitas bea masuk ini semestinya didesain pula dengan mempertimbangkan pertumbuhan industri pendukung atau produsen komponen (barang/ bahan) galangan kapal.

Analisis Tax Expenditure dalam Rangka Impor dari Perspektif Pro-Corporate Cash Flow Tax WIDDYA RAHMAWATY; Haula Rosdiana
Jurnal Manajemen Pelayanan Publik Vol 2, No 1 (2018)
Publisher : Universitas Padjadjaran

Pengelolaan tax expenditure menjadi hal penting dalam keuangan negara karena tax expenditure memiliki konsekuensi langsung terhadap hilangnya pendapatan negara. Pemerintah menerbitkan Laporan Belanja Perpajakan di tahun 2018, tetapi laporan tersebut belum menyajikan seluruh jumlah insentif pajak dalam rangka impor yang diberikan. Berdasarkan hasil analisis melalui pengumpulan data dengan menggunakan studi pustaka dan wawancara mendalam, dapat disimpulkan bahwa pemerintah telah memiliki kebijakan yang jelas mengenai pemberian insentif pajak dalam rangka impor serta adanya benchmark tax untuk setiap jenis pajak. Namun, dalam praktiknya, benchmark tax menimbulkan ambiguitas sehingga sulit mengidentifikasi fasilitas perpajakan yang dapat menimbulkan tax expenditure untuk pajak dalam rangka impor. Penilaian dampak terhadap pemberian insentif pajak dalam rangka impor belum dilakukan sehingga tidak dapat diketahui efektvitas dan efisiensi dari pemberian insentif pajak tersebut. Meskipun demikian, pemberian insentif pajak dapat mendukung konsep pro-corporate cash flow tax. Namun di sisi lain menimbulkan compliance cost yang tinggi. Untuk mengoptimalkan pengelolaan tax expenditure, maka pemerintah perlu mengkaji ulang benchmark tax khususnya dalam menentukan PPh Pasal 22 impor serta melaksanakan debirokratisasi pengurusan impor yang mendapat fasilitas PDRI.

Analysis On the Implementation of Income Tax Article 21 Incentives Policy for Taxpayers Affected by The Covid-19 Pandemic Andrian Sukmana; Haula Rosdiana
Publik : (Jurnal Ilmu Administrasi) Vol 10, No 2 (2021): December 2021
Publisher : Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/pjia.10.2.319-336.2021

In response to the crisis caused by Covid- 2019 outbreak, the government issued the Minister of Finance Regulation Number 23/PMK.03/2020 regarding tax incentives for taxpayers affected by the coronavirus outbreak as part of the national economic recovery program, which along with the pandemic situation has been amended or replaced several times. One of the incentives provided is the Income Tax Article 21 incentive. Thisresearchexaminesto gives a comprehensive review and analysis of the implementation of the Income Tax Article 21 incentive for taxpayers affected by the Covid-19 Pandemic and the problems encountered throughout the policy's implementation. This study uses a descriptive qualitative approach to explain objectively, in detail, and in-depth the results obtained. Observation, in-depth interviews, and documentation techniques were used in collecting the data. This study indicates that although the Income Tax Article 21 incentive is beneficial for the recipients in spending during the pandemic, its implementation faces various challenges. In terms of the realization of this incentive, it is relatively low compared to the initial budget allocation, so it is doubtful that it will provide the expected multiplier effect on economic growth, as the objective of this policy. Thus, the improvement in economic and public consumption growth cannot be linked directly to the contribution of the Income Tax Article 21 incentives policy alone because many other things and policies can affect the economy.

Supporting Factors in Implementing Joint Analysis Policy between the Directorate General of Tax and Customs and Excise Wandayani Nurfadilah; Haula Rosdiana
Jurnal Administrasi Publik (Public Administration Journal) Vol. 10 No. 1 (2020): Jurnal Administrasi Publik (Public Administration Journal), June
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v10i1.3089

The Ministry of Finance released the Synergy Program (Joint Program) in 2017, where one of the subprograms is a Joint Analysis between the Directorate General of Tax and Customs. Joint Analysis is intended to optimize state revenue, tax compliance and can be developed by other subprograms. The implementation of Joint Analysis can encompass non-compliant importers and exporters and close the tax avoidance gap by shifting the location of activities or company domiciles between regions of Indonesia. The purpose of this study is to analyze the enabling factors in implementing a joint analysis policy between the Directorate General of Tax and Customs. This study adopts the positivism paradigm with qualitative methods. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that political support and commitment from the leadership were quite good, but equal treatment at the Regional Office level was still a chore to complete. The legal regulations are complete and clear enough to accommodate the implementation of the program even though the technical operational standards at the Regional Office level are not yet rigid. Resources and governance are quite good although it requires time for the joint team to learn about business processes. Understanding between parties is considered quite good with the growing development of trust and joint commitment to secure state revenue. Communication between joint teams is done practically and flexibly, data exchange can be by email or WhatsApp group. The use of data analytics applications is also quite effective even though it has not yet reached all Regional Offices.

Analysis of Efforts to Increase Income Taxes of Social Media Influencers in Endorsement Activities Fernaldi Anggadha; Haula Rosdiana
Jurnal Administrasi Publik (Public Administration Journal) Vol. 10 No. 2 (2020): Jurnal Administrasi Publik (Public Administration Journal), December
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v10i2.3094

Technological developments in the era of globalization have brought changes to marketing techniques, by using social media. Marketing through social media is mostly done by influencers because it is easy to do and earns a fairly large income. The purpose of this study is to analyze the efforts made by the Directorate General of Taxes to increase income tax on social media influencers in endorsement activities. This study adopts the positivism paradigm with qualitative methods. The purpose of this research is descriptive. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that the income of social media influencers or arts workers had great taxation potential. The Directorate General of Taxation seeks to increase income tax receipts for influencers by updating the database, disseminating information and conducting surveillance with law enforcement. The Directorate General of Taxes needs to provide confirmation of the tax provisions for programmatic income so as to provide tax treatment similarities with conventional artist activities and close tax gaps that are widely utilized through online activities.

Analisis kepatuhan wajib pajak berbasis gender bagi pelaku UMKM apotek di Jabodetabek Ghea B Astrid; Haula Rosdiana
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i2.y2022.p128-139

There has not been much research that analyzes the compliance of individual taxpayers of MSMEs of the pharmacy sector from a gender perspective. On the other hand, the pharmaceutical sector in the era of the Covid-19 pandemic was recorded as positively affected. Therefore, this initial research aims to describe the compliance of the Individual Taxpayers of the pharmacy business sector. With a population of 5,227 units in 2019, the sample was pharmacy owners in Jabodetabek, which with the formula Slovin, obtained a sample of 98.12 (rounded 100) with a convenience sampling technique. The inclusion criteria of the sample are pharmacies with a turnover of less than Rp: 4.8 billion a year and a sole proprietorship. Using the Mann-Whitney Test, the results revealed that although there was a higher trend of women, there was no significant difference in tax compliance based on the gender of individual taxpayers of MSMEs in the Pharmacy sector Jabodetabek. These results reinforce previous research stating no significant difference in tax compliance between men and women. This research can be an insight for tax authorities to pay attention to gender equality in improving compliance of the individual taxpayer of MSMEs in the pharmacy sector in Jabodetabek.AbstrakBelum banyak riset yang menganalisis kepatuhan Wajib Pajak OP UMKM sektor apotek dari perspektif gender, di sisi lain sektor farmasi dalam era pandemi Covid-19 tercatat terdampak positif. Karena itu, penelitian awal ini bertujuan mendeskripsikan kepatuhan Wajib Pajak OP sektor usaha tersebut. Dengan jumlah populasi 5.227 unit pada tahun 2019 (Kemenkes, 2020), sampel dalam penelitian ini adalah pelaku usaha apotek di wilayah Jabodetabek, yang dengan rumus Slovin didapat jumlah sampel 98,12 (dibulatkan 100) dengan teknik convenience sampling. Kriteria inklusi dari sampel adalah apotek dengan peredaran bruto kurang dari Rp. 4,8 milyar per tahun serta bentuk usaha perseorangan. Dengan menggunakan Mann Whitney Test, hasil penelitian menunjukkan, meskipun terdapat kecenderungan perempuan lebih tinggi, namun secara statistik tidak terdapat perbedaan kepatuhan pajak yang signifikan berdasarkan gender Wajib Pajak OP UMKM sektor Apotek di Jabodetabek. Hasil ini memperkuat penelitian sebelumnya yang menyatakan tidak ada perbedaan yang signifikan antara laki-laki dan perempuan dalam kepatuhan pajak. Penelitian ini dapat menjadi masukan bagi otoritas pajak terkait kesetaraan gender dalam meningkatkan kepatuhan Wajib Pajak Orang Pribadi UMKM sektor apotek di Jabodetabek

Title

Found 8 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 8 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 8 Documents
Search