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Analysis of the Implementation of Groundwater Tax on Dewatering in Jakarta Agustina Agustina; Inayati Inayati
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.v10i1.3390

This article aims to analyze the implementation of groundwater tax on dewatering in DKI Jakarta Province and the factors causing the collection of groundwater tax on dewatering are not optimal in DKI Jakarta Province. The problem is focused on the ground water tax policy on dewatering in DKI Jakarta Province. To approach this problem, the theory of Merilee Grindle's about policy implementation was used. Data were collected through literature study and field study and analyzed qualitatively. Through this method, data and information obtained from field studies and literature studies were then processed to draw conclusions. This study concludes that there are interests that are affected in the implementation of groundwater tax on dewatering, especially the interests of the Regional Tax and Retribution Agency. It is related to the desired benefits of implementing the policy, namely increasing groundwater tax revenues in DKI Jakarta Province. Some factors caused the implementation of ground water tax on dewatering were not optimal are human resources that are still lacking in terms of quality and quantity, data collection and supervision have not been done well, lack of coordination between related agencies, lack of socialization and unclear implementation regulations

Alternative Policy on Progressive Tax Rate on Idle Land in the Special Capital Territory of Jakarta Rizki Nanda Apriani; Inayati Inayati
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.v10i2.3178

The objective of this study is to analyze the alternative progressive tax rates on idle land in DKI Jakarta. Researchers used qualitative method. Based on the results of the analysis through data collection carried out using literature studies and in-depth interviews with informants, it can be concluded that with this progressive tax rate policy alternative it is believed that it can suppress effectively and precisely the concentration pattern of land ownership and control as well as speculative behavior towards land and legal entities that hoard the land. These laws and government regulations were inadequate to be applicable to non-agricultural lands or lands with ownership, or use rights. It is due to both of them have not regulated the extent of non-agricultural land, as well as the area of land ownership rights, building use rights, and use rights either for individual or legal entities. The imposition of a progressive tax rate by looking at the length of ownership adopted by South Korean country was also considered capable of being a pretty good way dealing with this idle land problem. The results of study related to the imposition of a progressive tax rate on idle land using the excess scheme or additional collection on the building land tax has been previously imposed.

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.

Principles of Tax Collection in Value Added Tax (VAT) on Digital Services in Indonesia Putri Andreana; Inayati Inayati
Jurnal Public Policy Vol 8, No 1 (2022): November-Januari
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v8i1.4692

Indonesia is one of the countries with a high level of consumption of digital services. That potential encourages the government to collect Value Added Tax (VAT) on digital services, including foreign companies. However, in practice, issues related to efficiency and supervision were found. This paper aims to analyze the fulfillment of the principles of tax collection in collecting Value Added Tax (VAT) on digital services. The method used is qualitative with data collection through literature study. The analysis results show that the principle of Equity fulfills horizontal Equity because the fees are charged regardless of ability; Revenue Productivity has succeeded in increasing state revenue; Ease of administration, meets the aspects of certainty, convenience, simplicity, and efficiency. However, in terms of efficiency, it is feared that it could increase compliance costs due to the limited knowledge of PMSE tax. Transparency is not optimal because the absence of a physical presence in Indonesia makes it difficult to access data and information so that supervision is carried out; Neutrality is fulfilled because it supports the competitiveness of local business, while in terms of consumption, it is necessary to pay attention to VAT facilities on digital export services due to the potential for distortion of local digital service providers. So it can be said that the practice of collecting Value Added Tax (VAT) fulfills all aspects. However, several issues need more attention, especially efficiency, transparency, and neutrality.

Self-Assessment System in Indonesian Taxation: Weakness or Strength? Muhammad Ilman Iriawan Fitdra; Inayati Inayati
Publica: Jurnal Pemikiran Administrasi Negara Vol 14, No 1 (2022): Pemikiran Administrasi Negara 3
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v14i1.17791

This study describes the challenges of compliance in the formation of tax morality. This study examines the literature on self-assessment and tax compliance. This study explores a scientific review of tax compliance based on the application of a self-assessment system (SAS). All relevant data that is combined into information is revealed in this study by ensuring all components that need to be clarified about self-assessment and its implications for tax compliance. The conclusion of the study shows that in Indonesia, SAS is a tax system that requires a high level of tax compliance. The high and low levels of tax compliance can be caused by tax knowledge and system complexity.

ANALISIS PAJAK RESTORAN PROVINSI DKI JAKARTA DI ERA DIGITAL DALAM METODE SWOT Devi Siswati; Inayati Inayati
Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Vol 9 No 3 (2022): Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik
Publisher : Universitas Bina Taruna Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37606/publik.v9i3.337

This study attempts to analyze the restaurant tax to increase Regional Original Income (PAD) in DKI Jakarta Province by describing the potential and obstacles amid the opportunities and challenges in the digital era. The results of the analysis of this study aim to explore the expansion of the restaurant tax base by utilizing technology to increase digital transactions. The method in this study uses the SWOT analysis methods. The data was obtained from the official website of the Regional Revenue Agency of DKI Jakarta Province from 2019 to 2020 by using documentation study data. This study concludes that the regional tax authority of DKI Jakarta Province is needed to oversee digital transactions as an expansion of the restaurant tax base regulated by local laws and regulations in the digital by utilizing technology to increase digital transactions amid the Covid-19 pandemic. Thus, collaboration with other institutions will give success of modernizing the restaurant tax administration system can be an opportunity to expand the tax base against challenges in the digital era that have a positive impact on local tax revenues and positive regional fiscal quality the DKI Jakarta Provincial Government in implementing regional autonomy.

Alternative Policy on Progressive Tax Rate on Idle Land in the Special Capital Territory of Jakarta Rizki Nanda Apriani; Inayati Inayati
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.v10i2.3178

The objective of this study is to analyze the alternative progressive tax rates on idle land in DKI Jakarta. Researchers used qualitative method. Based on the results of the analysis through data collection carried out using literature studies and in-depth interviews with informants, it can be concluded that with this progressive tax rate policy alternative it is believed that it can suppress effectively and precisely the concentration pattern of land ownership and control as well as speculative behavior towards land and legal entities that hoard the land. These laws and government regulations were inadequate to be applicable to non-agricultural lands or lands with ownership, or use rights. It is due to Â both of them have not regulated the extent of non-agricultural land, as well as the area of land ownership rights, building use rights, and use rights either for individual or legal entities. The imposition of a progressive tax rate by looking at the length of ownership adopted by South Korean country was also considered capable of being a pretty good way dealing with this idle land problem. The results of study related to the imposition of a progressive tax rate on idle land using the excess scheme or additional collection on the building land tax has been previously imposed.

Analysis of the Implementation of Groundwater Tax on Dewatering in Jakarta Agustina Agustina; Inayati Inayati
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.v10i1.3390

This article aims to analyze the implementation of groundwater tax on dewatering in DKI Jakarta Province and the factors causing the collection of groundwater tax on dewatering are not optimal in DKI Jakarta Province. The problem is focused on the ground water tax policy on dewatering in DKI Jakarta Province. To approach this problem, the theory of Merilee Grindle's about policy implementation was used. Data were collected through literature study and field study and analyzed qualitatively. Through this method, data and information obtained from field studies and literature studies were then processed to draw conclusions. This study concludes that there are interests that are affected in the implementation of groundwater tax on dewatering, especially the interests of the Regional Tax and Retribution Agency. It is related to the desired benefits of implementing the policy, namely increasing groundwater tax revenues in DKI Jakarta Province. Some factors caused the implementation of ground water tax on dewatering were not optimal are human resources that are still lacking in terms of quality and quantity, data collection and supervision have not been done well, lack of coordination between related agencies, lack of socialization and unclear implementation regulations

Transfer of Land and Building Taxes in the Plantation and Forestry Sector in Indonesia in a SWOT Analysis Review Nastiti Tri Sandy; Inayati Inayati
Jurnal Public Policy Vol 8, No 3 (2022): July
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v8i3.5484

Indonesia is a country that has high natural resource potential. This potential encourages the government to collect the tax on land and building plantations, forestry, mining, and other sectors (PBB-P3). Then the proceeds are allocated to local governments to overcome vertical fiscal inequality. However, in practice, problems were found related to the low fiscal independence of regions due to dependence on Transfers to Regions (TKD) by the central government and the distribution of Revenue Sharing Funds (DBH) on Land and Building Taxes and natural resources. This paper analyzes the strengths, weaknesses, opportunities, and threats of Land and Building Tax (PBB) in the Plantation and Forestry sector devolution from the central tax to local taxes. Also, analyze the strategies for the transfer of PBB plantation and forestry sector. This study uses a qualitative approach with SWOT analysis and primary collection techniques through in-depth interview data and literature study. The analysis results show that PBB plantation and forestry sector has several weaknesses and threats related to the readiness of local government human resources, the mechanism for collecting PBB-P3, and the impact on the exploitation of natural resources. However, the strengths and opportunities found in this study can be considered for the regionalization of PBB plantation and forestry sector in the future. Strength-opportunity, strength-threat, weakness-opportunity, and weakness-threat strategies that can be prepared are preparing local government human resources, technological facilities for PBB-P3 administration, and special rules governing PBB-P3 regionalization.

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