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All Journal Owner : Riset dan Jurnal Akuntansi Publica: Jurnal Pemikiran Administrasi Negara Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah
Gunadi Gunadi
Program Studi Ilmu Administrasi Fiskal, Departemen Ilmu Administrasi FISIP Universitas Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Perspektif Pajak Atas Pengaruh Aset Pajak Tangguhan dan Ukuran Perusahaan Terhadap Manajemen Laba (Perusahaan Listing Manufaktur 2018-2020) Muhammad Faisal Akbar Ibrahimy; Gunadi Gunadi
Islamic Banking : Jurnal Pemikiran dan Pengembangan Perbankan Syariah Vol 7 No 2 (2022): Islamic Banking:Jurnal Pemikiran dan Pengembangan Perbankan Syariah - Februari 20
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.447 KB) | DOI: 10.36908/isbank.v7i2.323

Abstract

For the last decade, there has been many cases of earning management on Indonesia. This follow suits with the agency theory as management is trying to achieve their own personal goal. Management will try to manipulate the information on financial report thus doing earning management. Some of the widely used indicators to detect earning management are deferred tax asset and firm size. Firm size will be represented by total asset of the company. Deferred tax asset will be represented by asset depreciation. The purpose of this study is to examine the effect of Deferred tax asset and firm size on earning management. The result of this research will be studied deeper using interview technique. The research data show that both hypothesis are accepted. The statistic has determined that there are positive relation between deferred tax asset and firm size to earning management. Management used the depreciation method to increase profit or lower the tax obligation on that period. The bigger the firm means that there are bigger chances of earning management.
Optimalisasi Wewenang PPNS DJP dalam Penyitaan dan Pemblokiran Aset untuk Pemulihan Kerugian Pendapatan Negara Andi Ulil Amri Burhan; Gunadi Gunadi
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1102

Abstract

Penegakan hukum pidana di bidang perpajakan khususnya di Indonesia telah memasuki babak baru sejak disahkannya Undang-Undang Harmonisasi Peraturan Perpajakan di Tahun 2021 yang mengedepankan pemulihan kerugian pada pendapatan negara. Pendekatan yang dilakukan dalam pemulihan kerugian pada pendapatan negara dapat melalui keadilan restoratif dan pemulihan aset. Pendekatan keadilan restoratif diwujudkan melalui pengungkapan ketidakbenaran perbuatan sedangkan pendekatan pemulihan aset diwujudkan melalui pembayaran pidana denda. Untuk memastikan pidana denda terbayar, Penyidik Pajak harus memastikan tersedianya aset atau harta milik Wajib Pajak/Penanggung Pajak/Tersangka untuk diamankan dan memenuhi angka kerugian pada pendapatan negara. Wewenang melakukan pemblokiran dan penyitaan terhadap aset yang terkait dan tidak terkait dengan tindak pidana menjadi hal baru yang diatur di dalam ketentuan perpajakan di Indonesia dan diharapkan berujung pada terpulihnya kerugian pada pendapatan negara. Metode yang digunakan peneliti dalam tulisan ini adalah deskriptif kualitatif melalui kajian pustaka dan studi literatur untuk menjelaskan urgensi dari wewenang penyitaan dan pemblokiran aset oleh Penyidik Pajak, menguraikan tantangan yang akan dihadapi, dan rekomendasi untuk optimalisasi pelaksanaan wewenang tersebut. Peneliti menemukan tantangan dari pelaksanaan wewenang tersebut diantaranya disparitas pemahaman aturan dan kegiatan penelusuran aset sedangkan rekomendasi yang dapat peneliti berikan adalah perlunya aturan pelaksanaan dari Undang-Undang Harmonisasi dan Peraturan Perpajakan, sosialisasi pasal pidana kepada penegak hukum lainnya, dan memperkuat kerjasama baik internal maupun eksternal Direktorat Jenderal Pajak. Peneliti menyimpulkan bahwa dengan adanya wewenang ini, maka penegakan hukum pajak di Indonesia dapat mendorong terciptanya efek jera terhadap pelaku tindak pidana di bidang perpajakan dan efek takut terhadap calon pelaku tindak pidana di bidang perpajakan.
Implementation Of Value Added Tax Policy In E-Commerce Shopee Nurul Hafifah; Gunadi Gunadi
Publica: Jurnal Pemikiran Administrasi Negara Vol 15, No 1 (2023): Pemikiran Administrasi Negara 5
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpan.v15i1.24142

Abstract

Value Added Tax or Tax on Consumption is a tax imposed as a result of the delivery of taxable goods (BKP) or taxable services (JKP) in the customs area which is carried out with added value. The self-assessment tax collection system in Indonesia affects the VAT system by crediting or payment methods. This is related to the increasing number of online sales through e-commerce media in Indonesia, one of which has a significant effect on the drastic increase in revenue is Shopee. The purpose of this study is to determine the implementation of the existing VAT policy in e-commerce Shopee and what are its effects on the State. The method used in this research is qualitative with a literature study approach, the results of this study are that since the implementation of the Shopee collection in early 2020 until now, internal socialization is needed to business actors both those who already have a TIN and those who do not. Both the macro industry and micro MSMEs, so that the implementation of the policy of charging VAT to consumers will not affect service quality, satisfaction, and the number of requests through Shopee e-commerce. In addition, it is supported by a policy from Shopee which confirms that his appointment as a trade value added tax (VAT) collector through the electronic system (PMSE) according to PMK 48/2020 will not affect the selling price of goods.
Urgensi Kebijakan Kenaikan Tarif Cukai Rokok Elektrik di Indonesia Siti Sarah Solihat; Gunadi
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 3 (2023): Vol. 7 No. 3 (2023): Research Artikel Volume 7 Issue 3: Periode Juli 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i3.1480

Abstract

The Indonesian Government added electric cigarettes (e-cigarettes) as excise objects to improve the cigarette excise policy. Since 2018, the level of e-cigarettes has increased continuously. The age distribution of smokers who consume e-cigarettes is also starting to be troubling. Tobacco Control Support and the Association of Indonesian Public Health discovered that many e-cigarettes smoker are young children and teenagers. To reduce the prevalence rate of smokers, especially among children and teenagers, the Indonesian government made a policy to increase the excise tariffs and its minimum retail selling price. Increasing cigarette excise is often a problem because it has many impacts on other related sectors. In contrast to regular cigarettes, e-cigarettes had not much relation to many other sectors so the researchers aim to see whether increases in e-cigarette excise and minimum retail prices can help the government achieve its goals. By the government making an excise tariff policy, several sectors must be considered such as state revenue, consumption levels, involved sectors, and controlling illegal cigarettes. The tariff system and excise structure are also important instruments for the government to control the level of cigarette consumption. Researchers used qualitative methods and descriptive techniques to analyze data. The increase in excise tariffs for e-cigarettes has not reached its maximum, however increasing retail prices of e-cigarettes could also reduce consumption levels, especially the prevalence of using e-cigarettes among young kids and teenagers.
Co-Authors Andi Ulil Amri Burhan Chessa Ario Jani Purnomo Muhammad Faisal Akbar Ibrahimy Nurul Hafifah Siti Sarah Solihat