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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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Sharpening the Concept of Tax Literacy as an Effort to Improve Tax Compliance Jessy Tantriangela; Milla Sepliana Setyowati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 1 (2023): Mei 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i1.9109

Abstract

The self-assessment system used by many countries raises the issue of non-compliance in the taxation sector. With this, tax literacy is believed to be able to increase tax compliance. Unfortunately, studies that specifically study tax literacy are still rarely found. This article aims to sharpen the existing concept of tax literacy, especially in the context of raising tax compliance. This article uses a qualitative method, where the researcher summarizes and presents the condition of the knowledge of tax literacy to this day. In this article, the researcher sharpens three dimensions of tax literacy. First, tax literacy is related to the taxation knowledge of the taxpayers, namely general, procedural, and legal knowledge. Second, tax literacy is related to the taxpayers’ personal values, which is related to their interest in reading about taxation. Third, tax literacy is also related to the social values of taxpayers, which is related to the service provided by tax authorities to taxpayers, specifically in providing the ease of tax administration. With this article, hopefully, the tax authorities–especially in developing countries–will pay more attention to the important issue of tax literacy so that they can design efficient policies in an effort to increase tax compliance.
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 Vol. 52, No. 2
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.
Studi Kasus Best Practice Pemungutan Cukai atas Minuman berpemanis dalam kemasan di Meksiko Dipinto, Ryan Nanda Putra; Setyowati, Milla Sepliana
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2543

Abstract

This study examines the implementation of excise policy on Sugar-Sweetened Beverages (SSBs) in Mexico as a best practice case study for application in Indonesia. The high consumption of SSBs in Mexico has significantly contributed to the rise in obesity and non-communicable diseases, such as diabetes and heart disease. To address this issue, Mexico imposed an excise tax of 1 peso per liter on SSBs starting in 2014. This policy aims to reduce sugar consumption by increasing the price of SSBs in the market, thus discouraging excessive consumption. Based on related data and studies, the policy has proven effective in reducing SSB consumption by 6-8%, particularly in urban areas where consumption levels were highest. This research highlights Mexico's excise collection methods, including the efficient monthly reporting mechanism without the need for tax stamps, which simplifies compliance for producers and regulators alike. Additionally, it analyzes the challenges faced by Mexico, such as the necessity for stricter advertising regulations and the promotion of healthier food alternatives to further amplify the positive impact of the excise policy. Key lessons from Mexico show that excise policies on SSBs in Indonesia must be supported by comprehensive public health measures, including educational campaigns, and an integrated reporting system to ensure transparency and effectiveness. The results of this study are expected to serve as a valuable reference for policymakers in Indonesia in implementing effective and sustainable SSB excise policies that could help curb the rising health issues associated with excessive sugar consumption.
Research on Tax Debt Collection: A Literature Review Bangsa, Romy Sukma; Setyowati, Milla Sepliana
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.
Peran dosen dan komponen penilaian dalam meningkatkan partisipasi aktif mahasiswa di kelas Khozen, Ismail; Setyowati, Milla Sepliana
Jurnal Pendidikan Ekonomi (JUPE) Vol. 13 No. 3 (2025)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v13n3.p176-188

Abstract

Low levels of active participation among Generation Z students in traditional classroom settings remain a challenge at many universities. This study aims to investigate the role of lecturers and assessment components in the Event Planning Course (Satuan Acara Perkuliahan or SAP) as driving factors for active participation among students in the Department of Fiscal Administration (DIAF), Faculty of Administrative Sciences, Universitas Indonesia (FIA UI). A quantitative approach was employed, with data collected through questionnaires completed by DIAF students. Quantitative analysis using SmartPLS revealed that Lecturer Feedback and Components of Student Active Participation in SAP significantly influence students’ active participation. In contrast, Oral Participation and Peer Support showed no significant effects. This study underscores the critical role of lecturers, particularly through constructive feedback, in enhancing active student engagement. Descriptive findings identified student motivations and perceptions regarding the ideal weight of active participation assessment, with the largest proportion (39.7%) favoring the 6–10% range. This provides practical insights into determining appropriate weighting for participation components in SAP, relevant for designing more effective pedagogical strategies to meet professional demands in the taxation field.
Parking Tax Management Evaluation in DKI Jakarta Province during 2022–2024 Islamiyah, Erniati Rizki; Setyowati, Milla Sepliana
Electronic Journal of Education, Social Economics and Technology Vol 6, No 1 (2025)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v6i1.649

Abstract

DKI Jakarta, as a national economic center, has potential off-street parking markings. Still, in managing parking taxes with an online system, the output is less than optimal in achieving the objectives of implementing parking tax policies. This study aims to evaluate the implementation of parking tax management in DKI Jakarta in 2022-2024. The method used is descriptive analysis with a post-positivist paradigm based on secondary data. The results of the study show that the realization of parking tax revenues against the set target has a very effective ratio, but the role of parking taxes is very poor in contributing to regional taxes, which indicates that the implementation of parking tax collection with an online system is less efficient. The output achieved has an increasing potential loss seen in 2024 higher than in 2023. The implementation of the parking tax policy applied through an online system is recommended to be evaluated by the DKI Jakarta Provincial Revenue Agency regarding the examination of parking tax objects and tax collection from tax payers that are less than optimal.
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.
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