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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Pendidikan Ekonomi (JUPE) Jurnal Manajemen Pelayanan Publik JURNAL PERSPEKTIF BEA DAN CUKAI JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Administrasi Publik : Public Administration Journal Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Inovasi Bisnis (Inovbiz) Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Public Policy JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Eduvest - Journal of Universal Studies Electronic Journal of Education, Social Economics and Technology Riwayat: Educational Journal of History and Humanities Jurnal Hukum dan Pembangunan
Milla Sepliana Setyowati
Department Of Fiscal Administration, Faculty Of Administrative Sciences, Universitas Indonesia, Indonesia
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Neuroscience Nursing Public Health Social Sciences Transportation Veterinary Other

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ANALYSIS OF FACTORS AFFECTING EFFECTIVE TAX RATES OF COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE 2009-2018 Dailimi, Lili Fajri; Setyowati, Milla Sepliana
Jurnal Administrasi Publik : Public Administration Journal Vol 10, No 1 (2020): JURNAL ADMINISTRASI PUBLIK (PUBLIC ADMINISTRATION JOURNAL) JUNI
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.259 KB) | DOI: 10.31289/jap.v10i1.3196

Abstract

Stock Exchange This study aims to determine whether company size, profitability, leverage, the proportion of independent commissioners and government ownership have an influence on the company's effective tax rates both jointly and partially. This was tested on companies listed on the Indonesia Stock Exchange by means of statistical testing through a panel data regression model that was processed using the STATA 12.0 application. Secondary data used in this research were collected using content analysis techniques. The research sample was determined by a purposive sampling technique on companies in the sectoral index consisting of 10 sectors listed on the Indonesia Stock Exchange with the study period 2009-2018. The independent variables used in this study are company size, profitability, leverage, the proportion of independent commissioners and government ownership, while the dependent variable is the company's effective tax rate. The results showed that the size of the company, the level of profitability of return on assets and corporate governance that are proxied by the proportion of independent directors have a significant effect on effective tax rates, although with different correlations. Where firm size is negatively correlated, while the level of profitability and corporate governance has a positive effect on effective tax rates. Meanwhile, leverage and government ownership variables tend not to have a significant effect on effective tax rates.
Hubungan Insentif Pajak dengan Iklim Investasi bagi Perusahaan Penanaman Modal Asing di Sektor Industri Tekstil di Indonesia HArtoNo, M. EDi; SEtYoWAti, MiLLA SEPLiANA
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

This quantitative research relates tax-incentive policy with investment-climate for foreign-invested companies in textile industry by using the method of survey analysis. This research took samples by using simple random sampling method. The result shows that the tax-incentive policy is not significantly related to investment-climate of foreign-invested companies in textile industry in Indonesia. There are a lot of factors that influence investment-climate, among others, the availability of cheap, professional experts, political stability, the condition of market and its potential, macro-economic stability, the condition of infrastructure, legal certainty, and the condition of bureaucracy, as well as the rate of corruption in Indonesia. Based on the analysis on the research result, however, market access appears to be the significant factor that generates foreign investors in textile industry in Indonesia.
Harmonisasi Pajak Tidak Langsung atas Konsumsi di Negara-Negara Anggota ASEAN Gunadi, GUNADI; NURCHAMID, TAFSIR; SETYOWATI, MILLA SEPLIANA; JATI, WISAMODRO
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 17, No. 2
Publisher : UI Scholars Hub

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Abstract

This research discusses the possibility of harmonizing indirect consumption tax system in the ASEAN member countries, inter alia, Indonesia, Vietnam, Malaysia and Singapore with three principal goals: (1) to explain the provision of indirect consumption tax system in that four countries, (2) to describes the process of indirect consumption tax system in the EU, and (3) to analyze the alternative of indirect consumption tax system in the ASEAN member countries. In order to encourage the operational of AFTA aiming at the free movement of goods and services within this region, indirect consumption tax becomes important phenomenon to talk about because despite her contribution to the state revenues, this kind of tax may conctitute an obstacle of this cross- border free movement of goods and services. To overcome this problem, with the reference of what has been done in the European Union, it appears that it is the appropriate time to discuss the harmonization of indirect consumption tax. However, it is no doubt that some problems may arise due to the differences in the applicable law of each country, including rates, and formal law as well. Furthermore, the different in administrative systems may also lead to difficulties in administering the tax and control over tax harmonized system. The introduction of a single standard rate and an acceptable ”uniform system” become issues to be much discussed, especially related to revenue, uniform model policy and implementation, including mechanism to minimize tax fraud.
Analysis of PSM after implementation of CbCR policy in Indonesia Adang Hendrawan; Ifti Khori Royhan; Arfah Habib Saragih; Milla Sepliana Setyowati
Jurnal Akuntansi dan Auditing Indonesia Vol 25, No 2 (2021)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol25.iss2.art7

Abstract

The Country-by-Country Reporting (CbCR) policy requires that multinational enterprises report financial information of all of their business group members globally. The presence of the information within such policy framework should be reviewed as to whether it will be useful for the Profit Split Method (PSM) implementation. This research used a qualitative approach with data collection techniques including indepth interview. The results indicate that in the future, the PSM will grow in urgency with the development of multinational enterprises and the Anti-BEPS (Base Erosion and Profit Shifting) project. However, the PSM implementation in Indonesia at the present time is still rare due to particular difficulties encountered by both taxpayers and tax authorities. CbCR data alone is not sufficient to be used as a basis for the PSM implementation. Nevertheless, CbCR can still be used by taxpayers as a basis for the PSM implementation in collaboration with other data and information.
Potential Outcomes of Blockchain Technology Application for Transparency of Ultimate Beneficial Owner Registration Issue Milla Sepliana Setyowati; Ida Ayu Rasthiti Adnyani; Arfah Habib Saragih; Adang Hendrawan
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i01.p07

Abstract

The number of High Net-Worth Individuals (HNWI) in Indonesia is increasing. However, this increase was not followed by an increase in state revenues originating from the types of income taxes related to HNWI. This issue can be overcome by applying blockchain technology. This study aims to investigate the potential outcomes of blockchain technology in the issue of Ultimate Beneficial Owner (UBO) registration. Blockchain as a technology can support tax modernization, but it has not been extensively studied. This study used a qualitative method, by using a post-positivist approach, by conducting a literature study and in-depth interviews with nine informants. The results of the study state that the potential outcomes for UBO registration consist of value delivery and risk mitigation. Value delivery is easier to realize than risk management. Both are still being discussed further to find solutions to maximize the potential outcomes. Keywords: blockchain, UBO, value delivery, risk management, tax modernization
IMPLEMENTASI KEBIJAKAN TAX ALLOWANCE DALAM UPAYA PENINGKATAN IKLIM INVESTASI PADA SEKTOR KELAUTAN DAN PERIKANAN Wiji Mutia Hardianti; Milla Sepliana Setyowati
Jurnal Manajemen Pelayanan Publik Vol 2, No 2 (2019)
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.071 KB) | DOI: 10.24198/jmpp.v2i2.23001

Abstract

Sebagai Negara kepulauan dengan luas area perairan sebesar 5.8 juta km2, sektor kelautan dan perikanan Indonesia menyimpan potensi sumber daya alam yang sangat besar. Total produksi perikanan Indonesia mencapai 25 juta ton setiap tahun dan telah memberikan kontribusi terhadap Produk Domestik Bruto sebesar 6.79% pada Triwulan III Tahun 2017. Oleh karenanya sektor kelautan dan perikanan kini telah menjadi salah satu sektor yang menjadi prioritas nasional. Salah satu upaya dalam mendorong pembangunan sektor kelautan dan perikanan yang dilakukan pemerintah adalah dengan menerbitkan kebijakan fasilitas pengurangan pajak penghasilan untuk penanaman modal (tax allowance) dalam rangka menarik investor dalam negeri dan luar negeri. Penelitian ini bertujuan untuk menganalisis implementasi dari kebijakan tax allowance pada bidang-bidang usaha tertentu dan daerah-daerah tertentu di sektor perikanan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam dan data sekunder. Hasil awal menunjukkan bahwa fasilitas tax allowance ini belum dimanfaatkan secara optimal pada sektor perikanan. Implementasi dapat dipengaruhi oleh konten dari kebijakan dan konteks dari implementasi itu sendiri. Kementerian Kelautan dan Perikanan harus meriviu bidang usaha yang tepat untuk diberikan fasilitas tax allowance dan melaksanakan sosialisasi secara intensif.  As an archipelagic country with 5.8 million km2 of water area, marine and fisheries’ sector hold enormous potential of natural resources. Indonesia’s total production of fisheries reach 25 million tons per years and has contributed to Gross Domestic Product (GDP) with 6.79% in Q3 2017. Thus, marine and Fisheries’ sector has become one of the national priority. In order to boost the development of these sectors, the government has launched a policy in reducing income tax facility for investment (Tax Allowance) which is targeting domestic and foreign investment. This study aims to analyze the implementation of tax allowance facility in the certain business fields and certain areas of fishery sectors. This study uses a qualitative approach with data collection methods in the form of in depth interview and secondary data. The preliminary result shows that the tax facility is not well-utilized by the investors in fishery sectors. The policy contents and context of implementation can affect the policy implementation. The Ministry of Marine Affairs and Fisheries must review the appropriate business fields to be given the tax allowance facility and concuct the socialization intensively.
Pengaruh Pertumbuhan Ekonomi, Foreign Direct Investment dan Tax Rate Terhadap Penerimaan PPh Badan Negara ASEAN Merry Inriama; Milla Sepliana Setyowati
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 4 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33105/itrev.v5i4.240

Abstract

Keterbukaan perekonomian menjadi penentu yang penting dalam pertumbuhan ekonomi. Kondisi perekonomian suatu negara dapat memberi dampak terhadap penerimaan sektor perpajakan. Hal ini dapat dilihat dari salah satu penerimaan pajak suatu negara yaitu melalui penerimaan PPh Badan. Tujuan dalam penelitian ini adalah untuk menganalisis pengaruh pertumbuhan ekonomi yang diukur dengan Gross Domestic Product (GDP), Foreign Direct Investment (FDI), dan Tax Rate terhadap besarnya penerimaan PPh Badan (CIT) dalam kasus lima negara ASEAN selama periode 1999-2018. Metode penelitian ini dilakukan dengan menggunakan regresi data panel dengan estimasi Random Effect Model atau Generalized Least Square (GLS) dengan program Eviews. Hasil penelitian ini secara simultan menunjukkan bahwa variabel independen yaitu GDP, FDI, dan tax rate memiliki pengaruh yang signifikan terhadap variabel dependen yaitu penerimaan PPh Badan (CIT). Secara parsial PDB dan tax rate memiliki pengaruh positif dan signifikan yang artinya kenaikan atau penurunan GDP dan tax rate akan mempengaruhi kenaikan atau penurunan penerimaan PPh Badan (CIT), sedangkan FDI tidak memiliki pengaruh terhadap penerimaan PPh Badan (CIT). Melalui penelitian ini diharapkan dapat mengukur variabel-variabel yang memiliki pengaruh terhadap penerimaan PPh Badan, sehingga penerimaan PPh Badan dapat ditingkatkan.
Motives for Paying Taxes among Recipients of Article 21 Income Tax Borne by the Government Ismail Khozen; Milla Sepliana Setyowati
Inovbiz: Jurnal Inovasi Bisnis Vol 10, No 2 (2022)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v10i2.2545

Abstract

The emergence of Covid-19 cases over the past few years has altered the previously established socioeconomic structure. The government must keep a close eye on changes in the culture of tax compliance, as tax revenues are the keystone of the government's ability to carry out its functions. Because the government finances many social and health initiatives during the pandemic through the contribution of tax revenues, it is pertinent to examine the motivation to pay taxes among recipients of the Article 21 Income Tax borne by the government. Using quantitative descriptive statistics, this study examines intrinsic motivation, perceptions of the worthiness of public expenditures, and tax fairness in the context of the Jakarta region, Indonesia. In addition to providing the motives for paying taxes, this study emphasizes the significance of the efficiency of government expenditures.
Analysis of Business Development Services in Improving Taxpayer Compliance of Micro, Small and Medium Enterprises Rudi Andrean; Milla Sepliana Setyowati
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.v8i3.5399

Abstract

This study aims to analyze the role of implementing business development services (BDS) to improve the tax compliance of MSME taxpayers. To do this, a qualitative approach with the Library Research method is used. Data is collected by reviewing journals, conference publications, books, and other sources related to the research problem, such as news from credible sources, as well as final project research from another relevant research. The results of the study show that Business Development Services (BDS) is a form of business development services that facilitates MSME actors to grow. In Indonesia, the Director General of Taxes uses this program to encourage tax compliance by integrating it with tax socialization. This program then provides various event platforms that increase tax knowledge and perceptions of tax justice. The implication for the Tax Office is to be able to develop a BDS program that is as attractive as possible for MSMEs. This study provides originality as the first qualitative study to investigate the effect of BDS on tax compliance.
Penurunan Tarif PPh Badan Sebagai Ketidakpastian Eksternal dan Tax Avoidance Mutya Nurmala Raya; Milla Sepliana Setyowati
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1316

Abstract

This study aims to investigate the effect of changes in corporate income tax rates as the company's external uncertainty on tax avoidance, which changes make companies engage in tax avoidance practices to ensure future benefits and to increase value. Using agency theory as the basis for analyzing, this study uses a quantitative approach and processes data using a linear regression method with a sample of consumer non-cyclical industry companies for the 2018-2020 period. The processed results show that external uncertainty does not positively affect avoidance. Changes in tax policy make the tax system uncertain for companies, causing managers to engage in tax avoidance. Fluctuating tax rates will affect the company's tax benefits and tax burden in the future, so companies tend to carry out tax planning aggressively that is carried out intensely and will be more inclined to tax avoidance. This research has implications for the government's considerations in making adjustments or policy changes that will make the tax avoidance gap even bigger for business people. Therefore, it is necessary to support to prevent an increase in tax evasion as an opportunistic business actor. In addition, this study also contributes theoretically and literature on the relationship between external uncertainty, the uncertainty of tax benefits, agency, and tax avoidance. The novelty offered in this study is to analyze the effect of changes in the policy on reducing corporate income tax rates that occurred in Indonesia due to the covid-19 pandemic as an external uncertainty on tax avoidance behavior.
Co-Authors Abrar Bilisanimar Anisha Charisma Permatasari Bangsa, Romy Sukma Dailimi, Lili Fajri Dipinto, Ryan Nanda Putra Faridah Kamaluddin* Gunadi Gunadi Gunadi Gunadi HArtoNo, M. EDi Hendrawan, Adang Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Islamiyah, Erniati Rizki Ismail Khozen Jessy Tantriangela Khozen, Ismail M Edi Hartono Merry Inriama Mutya Nurmala Raya NURCHAMID, TAFSIR Rudi Andrean Saragih, Arfah Habib Wiji Mutia Hardianti Wisamodro Jati Wulandari Kartika Sari Yasmina Prasetyanti Putri