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All Journal Jurnal Akuntansi & Auditing Indonesia 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) INSERT: Information System and Emerging Technology Journal BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Locus Penelitian dan Pengabdian Eduvest - Journal of Universal Studies Riwayat: Educational Journal of History and Humanities Jurnal Hukum & Pembangunan
Milla Sepliana Setyowati
Department Of Fiscal Administration, Faculty Of Administrative Sciences, Universitas Indonesia, Indonesia
Aerospace Engineering Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Transportation Other

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Desain Perencanaan Pajak dalam Kebijakan Penunjukan Badan Usaha Milik Negara Sebagai Wajib Pungut Pajak Pertambahan Nilai Anisha Charisma Permatasari; Milla Sepliana Setyowati
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v8i7.12932

Abstract

This research was conducted to determine tax planning in the policy of appointing State-Owned Enterprises as mandatory value-added tax collectors at PT Perumnas. This research was carried out on one of the SOEs as a Tax Collector in accordance with PMK 85/2012 rules, namely Perumnas Indonesia. This research is qualitative research by taking interviews with experts, Perumnas, and Perumnas Partner Companies. Among the important components that must be prepared and ensured by the Tax Department in planning VAT WAPU in Perumnas is Human Resources knowledge related to applicable regulations. Related to a series of tax problems that occur in Perumnas, a tax plan is chosen consisting of: not barcoding tax invoices before entering into finance, Carrying out Tax Payments even though bills have not been paid by the Project, Urging vendors and partners to pay taxes gradually, and Coordinating with DGT to adjust the system and application.
Effect of Tax Amnesty Program and Tax Compliance, State Revenue, and Corporate Taxpayer Performance Faridah Kamaluddin*; Milla Sepliana Setyowati
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.34360

Abstract

Every country has its own tax rules. Tax is one of the most important revenue sectors in every country, including Indonesia. The state revenue sector from taxes is the main sector, because more than 70% of state revenue comes from tax revenue. So, it is not surprising why policies related to taxation issued by the government will affect the country's economy. One of the controversial policies in the tax sector is the tax amnesty program, which targets non-compliant taxpayers to declare their true assets by paying a ransom to the government. The implementation of the tax amnesty program has generated quite a response in the community. In this study, the author tries to explain the main reasons for the implementation of the tax amnesty program. The researcher explains the tax amnesty program in terms of its effect on tax compliance, state revenue, company performance, and tax management in a taxpayer. In addition, the author will also explain the tax implementer's perspective on the tax amnesty program. From this study, it can be concluded that the tax amnesty program has a significant influence on state revenue, repatriation of taxpayer assets, taxpayer compliance, and taxpayer decisions in implementing tax management in their companies. Nevertheless, the tax amnesty program is still considered a controversial policy, several reasons that do not support this program such as it can destroy the credibility of the state, is unfair to taxpayers who have complied, and can change taxpayer behavior to wait for a more profitable tax amnesty program policy in the future  repeat policy. This is a challenge for the government if it wants to re implement the tax amnesty program in the future.
Tinjauan Atas Sanksi Dan Imbalan Bunga Perpajakan Dalam Undang-Undang Harmonisasi Peraturan Perpajakan Khozen, Ismail; Setyowati, Milla Sepliana
Jurnal Hukum & Pembangunan
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The implementation of interest sanctions and compensation in taxation has undergone changes following the enactment of the Omnibus Law Job Creation in early October 2020. Although the regulation was later deemed unconstitutional, a similar framework has been incorporated into Law No. 7 of 2021 on Tax Harmonization Law (UU HPP). The lack of scholarly research exploring their conceptualization and implementation has motivated us to conduct this study. Our research emphasizes the importance of adhering to principles when designing a regime for imposing sanctions. Comparing two options, utilizing a fixed rate or a floating rate for calculating taxpayer sanctions and interest compensation, the latter option is considered more philosophically equitable. The Indonesian government’s responsibility, after transitioning to the second option, is to ensure the implementation of fairness principles to foster voluntary tax compliance in the long run.
LESSON LEARNED BERDASARKAN BEST PRACTICE PEMUNGUTAN CUKAI ATAS MINUMAN BERPEMANIS DALAM KEMASAN DI FILIPINA Dipinto, Ryan Nanda Putra; Setyowati, Milla Sepliana
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 8 No. 2 (2024): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v8i2.2975

Abstract

The imposition of excise tax on sweetened beverages (SSBs) in the Philippines aims to reduce excessive sugar consumption, which contributes to the increasing cases of obesity and non-communicable diseases such as diabetes. This study analyzes the best practices of implementing the excise tax on SSBs in the Philippines, which can serve as a reference for other countries, including Indonesia, using a qualitative method with literature review. The results show that the success of this policy is influenced by strong government commitment, support from various parties, and the simplicity of implementing the excise tax policy. Furthermore, this policy has been able to encourage changes in consumer behavior and product reformulation by the industry. With good collaboration between the government and food regulators, the excise tax is expected to contribute to the long-term improvement of public health. This study recommends that Indonesia adopt a similar excise tax policy, considering local conditions and inter-agency cooperation to ensure the policy's success.
Mengupas Kebutuhan Penyuluh Pajak Daerah: Eksplorasi Di Pemerintah Provinsi DKI Jakarta Wulandari Kartika Sari; Setyowati, Milla Sepliana; Abrar Bilisanimar; Yasmina Prasetyanti Putri
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1752

Abstract

Local tax revenues in DKI Jakarta Province have not reached their optimal achievement. One of the causes is the low compliance of local taxpayers due to a lack of tax knowledge. Tax administration can improve voluntary tax compliance by providing services and good communication with taxpayers. This role can be carried out through a tax counseling program. This study aims to provide urgency for the functional position of local tax counselors in supporting the resilience of local tax revenues. The research used a qualitative approach with data collection techniques through in-depth interviews, focus group discussions, and literature studies. The study results show that local tax counseling in DKI Jakarta faces obstacles due to a lack of human resources and budget. The absence of a position for tax counselors, currently only limited to task force units, limits the legitimacy of tax counselor authority in carrying out their primary duties and functions. The status of the task force unit has resulted in tax counselors being unable to focus on handling tax counseling in DKI Jakarta because they still have to carry out other administrative duties. Meanwhile, tax counselor officers have a heavy task because they have to master all regulations related to local taxes and the dynamics of its changes and should be able to solve various problems faced by Local Taxpayers. Transferring the tax counselor from the task force unit to a functional position will increase the local tax counselor officers' competence, motivation, and skills to support optimal provincial tax revenues.
Research on Tax Debt Collection: A Literature Review Romy Sukma Bangsa; Milla Sepliana Setyowati
Eduvest - Journal of Universal Studies Vol. 5 No. 5 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i5.49946

Abstract

The Audit Board's audit reports from 2021 to 2023 consistently reveal suboptimal tax debt collection implementation in Indonesia, with policies stagnating for over 20 years. This highlights the need to evaluate Indonesia's tax collection law based on recent research. However, research on tax debt collection is relatively limited, and an understanding of the research development in related topics is not yet available. Through a literature review and thematic analysis, the authors identified six research themes related to tax debt collection: "Causes of Tax Arrears," "The Government as a Tax Creditor," "Tax Debt Collection Strategies," "Protection of Tax Delinquent's Rights," "Utilization of Information Systems and Technology in Tax Debt Collection," and "Tax Delinquent's Reactions to Tax Debt Collection Measures." The mapping of these themes can guide future research or policy improvements related to tax debt collection that are needed in Indonesia.
Exploring demographic, lifestyle, and learning motivation factors in predicting high school students’ tax awareness Ismail Khozen; Prianto Budi Saptono; Arfah Habib Saragih; Wulandari Kartika Sari; Adang Hendrawan; Milla Sepliana Setyowati
Jurnal Pendidikan Ekonomi (JUPE) Vol. 14 No. 1 (2026)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v14n1.p104-114

Abstract

While many studies have examined tax education and compliance, few have investigated how psychological and lifestyle factors during adolescence shape tax awareness. This study argues that tax understanding is influenced not only by formal economic literacy but also by learning motivation, self-discipline, and social context. Using Purwokerto as a case study, this research analyzes the effects of demographic, lifestyle, and learning motivation factors on high school students’ tax awareness. Data were collected from 285 students through an online survey and analyzed using multiple linear regression. The results indicate that gender, grade level, healthy food consumption, and learning motivation significantly affect tax awareness, whereas family socioeconomic factors do not. These findings suggest that personal behavior and motivation play a more critical role in shaping adolescents’ tax awareness and provide a foundation for developing contextual and character-based tax education in secondary schools.
Information Systems Success and User Acceptance in Digital Tax Transformation: A Systematic Literature Review Gede Angga Ardiana; Milla Sepliana Setyowati
INSERT : Information System and Emerging Technology Journal Vol. 7 No. 1 (2026)
Publisher : Information System Study Program, Faculty of Engineering and Vocational, Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/insert.v7i1.117399

Abstract

Digital transformation in tax administration often faces structural challenges due to the fragmentation between information system success and user acceptance research. This study aims to synthesize the existing literature and develop an integrative conceptual framework for digital tax administration transformation. Using a Systematic Literature Review (SLR) approach, 26 Scopus-indexed articles published between 2021 and 2026 were analyzed following the PRISMA protocol and quality assessment procedures. The findings indicate that system quality, information quality, service quality, and trust are key factors shaping perceived usefulness, user satisfaction, and technology adoption. The literature further suggests that sustained system use is associated with improved tax compliance, organizational benefits, and broader digital transformation outcomes. In addition, digital literacy, organizational readiness, top management support, and change management were identified as important contextual factors. The study concludes that digital tax system success cannot be understood solely from either technical or behavioral perspectives. Its primary contribution is the development of an Integrated Framework of Digital Tax Transformation Success that conceptually links system success, user acceptance, tax compliance, and digital transformation outcomes within a unified framework.
Perbandingan Tingkat Financial Distress Sebelum dan Selama Era VUCA pada Perusahaan Sektor Transportasi dan Logistik BEI Tahun 2017–2021 Syafira Agnia Lilla; Milla Sepliana Setyowati
Jurnal Locus Penelitian dan Pengabdian Vol. 5 No. 7 (2026): JURNAL LOCUS: Penelitian dan Pengabdian
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/locus.v5i7.5953

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan tingkat financial distress sebelum dan selama era VUCA (Volatility, Uncertainty, Complexity, Ambiguity) serta menguji pengaruh rasio likuiditas, rasio profitabilitas, operating capacity, dan ukuran perusahaan terhadap financial distress pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017–2021. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif. Data yang digunakan berupa data sekunder dari laporan keuangan tahunan 18 perusahaan yang dipilih menggunakan teknik purposive sampling. Financial distress diukur menggunakan model Altman Z-Score Modifikasi, sedangkan analisis data dilakukan melalui statistik deskriptif, uji asumsi klasik, dan regresi linear berganda dengan bantuan IBM SPSS Statistics 26. Hasil penelitian menunjukkan bahwa sebagian besar perusahaan tidak mengalami perubahan kondisi financial distress sebelum dan selama era VUCA, meskipun terdapat beberapa perusahaan yang mengalami perbaikan maupun penurunan kondisi keuangan. Hasil uji regresi menunjukkan bahwa rasio likuiditas berpengaruh positif signifikan terhadap financial distress, sedangkan rasio profitabilitas berpengaruh negatif signifikan terhadap financial distress. Sementara itu, operating capacity dan ukuran perusahaan tidak berpengaruh signifikan terhadap financial distress. Nilai koefisien determinasi sebesar 82,2% menunjukkan bahwa variabel independen dalam penelitian mampu menjelaskan variasi financial distress secara kuat. Temuan ini memberikan implikasi bagi perusahaan, investor, dan kreditur dalam mengantisipasi risiko kesulitan keuangan pada kondisi bisnis yang penuh ketidakpastian.
Co-Authors Abrar Bilisanimar Anisha Charisma Permatasari Dailimi, Lili Fajri Dipinto, Ryan Nanda Putra Faridah Kamaluddin* Gede Angga Ardiana Gunadi Gunadi Gunadi Gunadi HArtoNo, M. EDi Hendrawan, Adang Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Jessy Tantriangela Khozen, Ismail M Edi Hartono Merry Inriama Mutya Nurmala Raya NURCHAMID, TAFSIR Prianto Budi Saptono Romy Sukma Bangsa Rudi Andrean Saragih, Arfah Habib Syafira Agnia Lilla Wiji Mutia Hardianti Wisamodro Jati Wulandari Kartika Sari Wulandari Kartika Sari Yasmina Prasetyanti Putri