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All Journal Jurnal Akuntansi dan Pajak IJBE (Integrated Journal of Business and Economics) JAKP (Jurnal Administrasi dan Kebijakan Publik) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Mohamad Luhur Hambali
Universitas Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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Administrative Analysis on Value Added Tax in Electronic Wallet Industry in Indonesia (Study Case At PT. MLH) Mohamad Luhur Hambali; Milla S Setyowati
Integrated Journal of Business and Economics (IJBE) Vol 4, No 3 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.774 KB) | DOI: 10.33019/ijbe.v4i3.305

Abstract

The development of the industry continues to develop over time. One of the developing industries in Indonesia is the Digital Wallet Financial Technology Industry. This study goal is to analyze the administration of Value Added Tax in the electronic wallet financial technology industry in Indonesia, by taking a case study at one of the fintech companies which affiliated to the Indonesian State-Owned Enterprises in Indonesia. By using qualitative research methods and in-depth interview data collection techniques and literature studies, this research are to be able to analyze and describe alternative on Value Added Tax administration policies that are appropriate for the electronic wallet financial technology industry in Indonesia.
Policy Evaluation of Accelerated Vat Refund on Export (Case Study on Indonesian Large Tax Office 1) Franki Nababan; Titi Muswati Putranti; Mohamad Luhur Hambali
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4975

Abstract

This study aims are to analyze the tax administration on the policy of accelerated VAT refund on exports and to analyze the evaluation of the policy for accelerated VAT refund on exports at Indonesian Large Tax Office 1 (LTO 1). The research method used is qualitative research with data collection techniques through in-depth interviews with Indonesian tax stakeholders and literature studies. The results of this study were found that the accelerated VAT refund, especially during the COVID-19 pandemic, can help the cash flow of the Taxable Entrepreneur (TE) to be used to support their business, the process of implementing the accelerated VAT refund policy is not yet effective, as is in line with the findings of the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia / BPK RI), which found that the completion of the VAT Refund process that exceeds the time period, and there are also administrative technical obstacles that must be corrected in order to improve services to TE. Some way that can be used is to simplify the bureaucracy, through a reorganization of the organizational section related to the preliminary VAT refund and optimizing the use of technology in the administration of the accelerated VAT refund.
The Urgency of Sugar Sweetened Beverages Excise Policy: A Literature Study for Implementation in Indonesia Hambali, Mohamad Luhur
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 29, No. 1
Publisher : UI Scholars Hub

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Abstract

Diabetes diseases should become an alert for all people around the world, including Indonesia. Being one of the ten diseases that are classified as dangerous diseases, diabetes is estimated to infect 700 million people by 2045. Strategic steps must be taken by the Indonesian government, one of them is through the implementation of fiscal policy on the collection of Sugar Sweetened Beverages (SSB) Excise. Using secondary sources data through literature review by looking for information about countries that have implemented the SSB Excise, this paper goals are to analyze the urgency of implementing a SSB Excise that can be applied by the Indonesian government, by reflecting on the implementation of policies that have been implemented in other countries around the world. This paper is limited to the number of extensive and in-depth related research, and still not describe yet using a full detail research method about the evidence which related to the urgency of this excise policy, so it would be beneficial for other researcher, especially in Indonesia who would make it depth. The result of this paper is that the SSB Excise policy is appropriate and should be implemented in Indonesia, in the form of implementing the Excise Tax in the sugar sweetened beverage industry, which can imitate the excise policies of the UK & Thailand. So that the results of this SSB Excise revenue can be earmarked for the benefit of overcoming health costs caused by diabetes, as well as improving health-based public facilities.
PENARIKAN ARTIKEL : Administrasi Pajak Pertambahan Nilai Pada Industri Teknologi Keuangan Dompet Elektronik Di Indonesia Mohamad Luhur Hambali
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 02 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

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Abstract

Abstact
Analisis Efektivitas Kebijakan Insentif Fiskalatas Pajak Kendaraan Bermotor dalam Perspektif Wajib Pajak di Provinsi DKI Jakarta Sera Alipia; Mohamad Luhur Hambali
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 11 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jiip.v6i11.3160

Abstract

Skripsi ini membahas mengenai efektivitas pemberian insentif fiskal PKB berupa keringanan pokok pajak dan penghapusan sanksi administratif dalam perspektif wajib pajak di DKI Jakarta. Tujuan penelitian ini adalah untuk menganalisis efektivitas kebijakan insentiffiskal atas PKB dalam perspektif wajib pajak di Provinsi DKI Jakarta dan menganalisis faktor yang perlu dipertimbangkan dalam pemberian insentif tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui survei, wawancara mendalam, dan studi literatur. Jumlah responden yang digunakan dalam penelitian ini berjumlah 133 responden, yang seluruhnya merupakan Wajib Pajak Kendaraan Bermotor DKI Jakarta. Hasil penelitian pertama menyimpulkan bahwa pemberian insentif fiskal PKB dalam perspektif wajib pajak di DKI Jakarta dinilai sudah tepat dan efektif dalam meningkatkan Pendapatan Asli Daerah Provinsi DKI Jakarta. Kemudian, hasil penelitian kedua menyimpulkan bahwa faktor yang perlu dipertimbangkan dalam pemberian kebijakan ini antara lain yaitu faktor komunikasi dan sumberdaya, serta faktor disposisi (sikap) dan struktur birokrasi.
Analysis of Factors Affecting Compliance with Hotel Taxpayer Responsibility During the Covid-19 Pandemic (Case Study on Hotel X) Apri Yani Melda; Mohamad Luhur Hambali
Jurnal Akuntansi dan Pajak Vol 23, No 2 (2023): JAP : Vol. 23, No. 2, Agustus 2022 - Januari 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i2.7003

Abstract

The Covid-19 pandemic has had a significant impact on the Indonesian economy as well as on the revenues of each region, especially of DKI Jakarta. The largest regional revenue sector for DKI Jakarta includes Regional Taxes which consist of various types, one of which is Hotel Tax. This thesis aims to analyze the factors that affect compliance with hotel tax obligations, to analyze the form of fulfillment of tax obligations as a form of compliance by Hotel Taxpayer X, and analyze Compliance Costs in fulfilling hotel tax obligations for hotel taxpayers during the Covid-19 pandemic (Case Study on Hotel X in 2020 and 2021). This research uses a qualitative approach by conducting literature studies and field studies through in-depth interview. Based on the research, it was found that the factors contributing to the compliance of Hotel Taxpayer X in carrying out their hotel tax obligations include the existence of sanctions, the fulfillment of hotel tax obligations which tend to be easy and cheap, and the risk of being examined by the tax authorities. Tax compliance at Hotel X is carried out by carrying out the obligations of registering, calculating, paying, and reporting hotel taxes owed. Suggestions that can be given include that Hotel X Taxpayers have more in-depth knowledge related to the allocation of tax funds, Hotel X Taxpayers can be more pro-active, and services, especially those related to tax administration carried out by the tax authorities, need to be re-optimized, evaluated, to provide easy, cheap, and fast services for Hotel Taxpayers.
EXPLORING THE POSSIBILITY OF TAX INCENTIVE POLICIES IN INDONESIAN FOOTBALL INDUSTRY: BASED ON SWOT ANALYSIS APPROACH AND COMPANY FINANCIAL STATEMENTS Hambali, Mohamad Luhur; Johan, Andi Mohammad
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 19 No. 2 (2024): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v19i2.19614

Abstract

This research aims to explore the possibility of implementing tax incentive policies in the Indonesian football industry based on the perspective of SWOT analysis and Company Financial Statements. Using the constructivism paradigm with a qualitative approach, this research was conducted using qualitative data collection techniques, with in-depth interviews with relevant agencies, such as the Indonesian Directorate General of Tax, Indonesian Fiscal Policy Agency, Indonesian Football League Operators, and Taxation Practitioners, as well as literature studies, using both primary and secondary data. The research concluded that based on the Company Financial Statements of sampling companies stated that Indonesian Football Industries suffers huge loss operation and need more investments. From SWOT Analysis many revenue sectors can still be optimized in this industry, by adjusting the financing conditions with existing revenues, so as not to experience losses. The football industry is currently deemed unable to enjoy tax incentive policies, both in terms of Direct Tax and Indirect Tax, due to the immaturity of this industry, and needs special strategies to optimize existing potential, such as implementing Public Private Partnership activities, optimizing the potential of existing Human Resources and Capital, better synchronization of technical and non-technical policies, and reconstructing future schedular taxation policies for this industry.
Implementation of the Value Added Tax Policy on the Delivery of Prepaid Credit and Starter Packs in Indonesia Reshawna, Ray Abel; Hambali, Mohamad Luhur
Jurnal Administrasi dan Kebijakan Publik Vol. 10 No. 2 (2025): Oktober
Publisher : Laboratorium Administrasi Publik FISIP Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jakp.10.2.325-339.2025

Abstract

The issuance of Ministry of Finance Regulation (MoFR) No. 6/2021 has raised legal and administrative concerns among business actors. This study examines the implementation of Value-Added Tax (VAT) provisions governing the supply of prepaid credits and starter packs by Next Tier Distributors, identifies key factors influencing implementation, and highlights a significant misalignment between field practices in VAT collection and the regulation’s original policy objectives. Using a qualitative approach, data were collected through in-depth interviews with business actors and a review of relevant literature. The findings reveal that MoFR 6/2021 has created regulatory uncertainty among Taxable Persons, prompting some businesses to strategically choose the Next Tier Distributor designation to avoid the administrative and financial burdens associated with VAT collection. The inconsistency between the VAT Law and MoFR 6/2021 has also produced regulatory dualism, leading to confusion and reduced compliance. Supporting factors for implementation include the availability of educational materials from the Directorate General of Taxes, while inhibiting factors are regulatory uncertainty and partial non-compliance. This study recommends aligning MoFR 6/2021 with the VAT Law, simplifying distribution tiers, and strengthening outreach to Taxable Persons.
Co-Authors Apri Yani Melda Franki Nababan Johan, Andi Mohammad Milla S Setyowati Reshawna, Ray Abel Sera Alipia Titi Muswati Putranti