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All Journal Profita : Komunikasi Ilmiah Akuntansi Perpajakan JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting Jurnal Pajak Vokasi (JUPASI) Jurnal Ilmu Administrasi Publik
Notika Rahmi
Institut Ilmu Sosial dan Manajemen STIAMI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Analisis Implementasi Coretax Dalam upaya Optimalisasi Pelaporan Ppn Wajib Pajak Cakung Tahun 2025 Safitri; Notika Rahmi
Jurnal Ilmu Administrasi Publik Vol. 6 No. 3: Mei 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/p9ezs774

Abstract

Indonesia is accelerating digital transformation in its tax administration system. In 2025, the Government intensified tax administration reform through the development of the Core Tax Administration System (Coretax) to optimise tax revenue collection. Coretax is an integrated tax administration system designed to consolidate all tax business processes into a single information technologybased platform. This research aims to analyse the implementation of Coretax, identify the challenges encountered during its implementation, and examine the efforts undertaken to overcome these challenges in optimising Value Added Tax (VAT) reporting by corporate taxpayers at the Pratama Tax Office of Jakarta Cakung in 2025. This research was motivated by the implementation of the Coretax system as part of Indonesia's tax administration reform, which continues to encounter several challenges, including system disruptions, taxpayer adaptation to the new system, and the suboptimal efficiency of VAT reporting. This research employed a qualitative approach using a descriptive research design. Data were collected through observations, indepth interviews, and documentation. The findings indicate that the implementation of Coretax has not yet been fully effective. This is reflected in the limited readiness of the technological infrastructure and the difficulties experienced by corporate taxpayers in adapting to the new system. To address these challenges, several improvement measures have been undertaken, including strengthening taxpayer education programs, providing technical assistance to taxpayers, enhancing the competencies of tax officers, and continuously improving the Coretax system. This research concludes that the successful implementation of Coretax requires not only reliable digital infrastructure but also continuous taxpayer assistance, institutional capacity building, and ongoing system refinement to optimise VAT reporting and improve the overall effectiveness of tax administration. Keywords Implementation, Coretax, Value Added Tax (VAT) Reporting Optimisation, Corporate Taxpayer.
Praktik Tax Avoidance melalui Corporate Social Responsibility (CSR) Notika Rahmi; Selvi
Reformasi Administrasi Vol. 13 No. 2: September 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/0rw8e090

Abstract

Corporate Social Responsibility (CSR) makes business activities a socially responsible business to become a better business actor. CSR activities also have a positive impact on society in various fields such as social, economic, education, infrastructure and so on. However, in reality, CSR activities are often used by business people to reduce corporate income tax. Even though the charging of CSR activities has been regulated in PP number 93 of 2010, it is still found that many business actors use CSR funds that are not on target. This research was made to examine the limitations of CSR activities that are usually carried out by companies to avoid taxes. The research method used is qualitative with descriptive research type. The results of the study indicate that there is still a gap in the expenditure of CSR funds for tax evasion. CSR funds that should be spent for the purpose of helping the surrounding environment are instead used as a vehicle for image by the company and their allocation is not on target. There are still many parties who need the CSR funds more but do not get their rights. On the other hand, companies can still finance CSR expenditures and get a reduction in gross income so that the taxes borne by many countries become smaller. There needs to be control from the local government regarding the management of CSR funds so that they can be provided according to their needs and level of urgency.
Analisis Instrumen Debt to Equity Ratio sebagai Upaya Menangkal Thin Capitalization dalam Meningkatkan Penerimaan Pajak di Indonesia (Studi Kasus pada Perusahaan yang Terdaftar di BKPM dan KPP PMA): (Analysis of Debt to Equity Ratio Instruments as an Effort to Counter Thin Capitalization in Increasing Tax Revenue in Indonesia (Case Study of Companies Registered with the BKPM and KPP PMA) Notika Rahmi; Chairil Anwar Pohan; Sunarmin; Iin Andrayanti; Budhi Yuwono; Cut Dinnie
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 2: Desember 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i2.3533

Abstract

Peraturan di Indonesia menyatakan biaya bunga yang dapat dikurangkan sebagai pengeluaran, sementara dividen tidak dapat dibiayakan membuat investor lebih cenderung berinvestasi dalam pinjaman daripada berinvestasi dalam modal. Akibat praktik ini, banyak perusahaan yang membiayai usahanya dengan pinjaman daripada modal atau yang biasa disebut thin capitalization. Praktik ini merugikan negara karena akan mengikis basis pajak nasional atau mengurangi penerimaan negara dari sektor pajak. Untuk mengendalikan praktik thin capitalization, pemerintah telah membuat kebijakan mengenai rasio utang terhadap ekuitas, yaitu rasio antara utang dan modal yang telah ditetapkan pada 4:1. Penelitian ini dilakukan secara kualitatif dan pengumpulan data dilakukan dengan wawancara di lapangan menggunakan metode analisis deskriptif. Hasil penelitian menunjukkan bahwa masih ada beberapa wajib pajak yang memiliki rasio utang terhadap modal di atas 4:1. Kesimpulan yang dapat ditarik adalah bahwa metode rasio utang terhadap ekuitas cukup efektif dalam mencegah praktik thin capitalization, tetapi masih belum optimal karena masih ada beberapa wajib pajak yang memiliki rasio utang terhadap modal di atas 4:1. Penulis merekomendasikan agar pemerintah lebih aktif dalam melakukan sosialisasi dan memastikan bahwa wajib pajak memahami kebijakan tersebut. Abstract The existence of provisions in Indonesia regarding interest costs that can be allowed as a deduction, while dividends do not make investors more inclined to invest in loans rather than investing in capital. The result of this practice is that many companies will emerge that finance their companies with loans rather than capital or what is usually called thin capitalization. This practice is detrimental to the state because it will erode the national tax base or reduce state revenues from the tax sector. To control the practice of thin capitalization, the government has made a policy regarding the debt to equity ratio, namely the ratio of the amount between debt and capital which has been set at 4:1. This research was conducted qualitatively and data collection was carried out by interviews in the field using descriptive analysis methods. The research results show that there are still several taxpayers who have a debt to capital ratio above 4:1. The conclusion that can be drawn is that the debt to equity ratio method is quite effective in preventing the practice of thin capitalization, but it is still not optimal because there are still some taxpayers who have a ratio between debt and capital above 4:1. The author recommends that the government should be more active in conducting outreach and ensuring that taxpayers understand the policy.
Analisis Implementasi Sistem Aplikasi Signal Polri Pada Kepatuhan Wajib Pajak Kendaraan Bermotor di Jakarta Pusat: (Analysis of the implementation of the Signal Polri application system on the compliance of motor vehicle taxpayers in Central Jakarta) Dina Anisia Dewi; Amartya Pebyanti; Nurul Amalia Putri; Notika Rahmi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 1: Juni 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i1.4529

Abstract

Agustus 2021 korlantas mulai memperkenalkan aplikasi Samsat Digital Nasional (Signal) kepada Masyarakat. Namun karena aplikasi ini dioperasikan secara digital, masih banyak wajib pajak khususnya orang tua yang belum bisa dengan mudah menggunakan atau memanfaatkannya, sehingga masih banyak yang lebih memilih untuk melakukan pengurusan pajak kendaraan bermotor secara manual langsung ke Samsat. Jika hal itu terus terjadi akan menimbulkan potensi antrian yang cukup panjang dan mengular. Penelitian ini bertujuan untuk menganalisis sistem Aplikasi Signal Polri terhadap kepatuhan wajib pajak Kendaraan Bermotor di Jakarta Pusat. Metode yang digunakan adalah metode kualitatif dengan teknik pengumpulan data, wawancara, observasi, dan dokumentasi. Penelitian dilakukan di Kantor Samsat Jakarta Pusat. Hasil penelitiannya menunjukkan bahwa proses implementasi kebijakan adalah membangun jaringan kerja agar tujuan kebijakan publik dapat terwujud sebagai hasil dari kegiatan pemerintah. Dapat diartikan sebagai suatu strategi untuk mencapai tujuan kebijakan yang telah ditetapkan. Keberhasilan dan kegagalan proses implementasi kebijakan dapat dinilai dari sisi pelaksanaan program yang dibuat. Implementasi kebijakan juga dipengaruhi oleh siapa yang ditunjuk dan diberi kewenangan untuk melaksanakan program tersebut terutama sebagai implementor. Hasil penelitian ini menunjukkan bahwa presentase pengguna Program Aplikasi Sinyal Polri hanya 1,50% - 3,84% selama 3 tahun terakhir dari total jumlah pengguna kendaraan bermotor di wilayah Jakarta Pusat. Minimnya angka tersebut disebabkan oleh minimnya pengetahuan wajib pajak terhadap Program Aplikasi Sinyal Polri karena sosialisasi yang dilakukan oleh samsat kepada wajib pajak belum terlalu luas.AbstractAugust 2021 korlantas began to introduce the Samsat Digital Nasional (Signal) application to the Public. But because this application is operated digitally, there are still many taxpayers, especially parents who cannot easily use or take advantage of it, so there are still many who prefer to manually extend the motor vehicle tax directly to Samsat. If that continues to happen, it will cause a potential queue that is quite long and long. This research aims to analyze the Signal Polri Application system on the compliance of Motor Vehicle taxpayers in Central Jakarta. The method used is a qualitative method with data collection, interview, observation, and documentation techniques. The research was conducted at the Central Jakarta Samsat Office. The results of his research show that the policy implementation process is to build a network so that public policy goals can be realized as a result of government activities. Can be interpreted as a strategy to achieve the policy goals that have been set. The success and failure of the policy implementation process can be assessed in terms of the implementation of the program made. Policy implementation is also influenced by who is appointed and authorized to carry out the program, especially as an implementer. The results of this study show that the user presentation of the Signal Polri Application Program is only 1.50% - 3.84% during the last 3 years from the total number of motor vehicle users in Central Jakarta. The lack of numbers is caused by the lack of knowledge from taxpayers towards the Signal Polri Application Program because the socialization carried out by the samsat to taxpayers has not been too extensive. 
Co-Authors Afdila Syafira D Agitta Sofyan Purwaningtias Agitta Sofyan Purwaningtyas Ahmad Junaidi Alfalah Irfaq Alina Christyan Seso Amartya Pebyanti Chairil Anwar Pohan Clara Shinta Alverina Crisvanya Monica Cut Dinnie Damith Gangodawilage Dina Anisia Dewi Ega Zuhendra Elisa Andriani a Eva Alfari Bugis Hannah Dwi Widyaninngsih Iin Andrayanti Irsan Fathur Rahman Lulu Lovianna Maya Puspita Dewi Muhammad Ihram Nuke Nur Priyatin Nurul Amalia Putri Pebriana Arimbhi Rosa Anjelita Safitri Selvi Selvi Selvi Siti Solehah Sunarmin Theresia Alvionita