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All Journal International Journal of Public Health Science (IJPHS) Sebatik Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Dialogue: Jurnal Ilmu Administrasi Publik
Neni Susilawati
Departement Of Fiscal Administration, Faculty Of Administrative Sciences, Universitas Indonesia, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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Social Control through Public Disclosure on Tax: A New Approach to Enhance Tax Compliance Neni Susilawati; Vallencia Vallencia
Iapa Proceedings Conference 2021: Sub Theme: Public Management in the Society 5.0
Publisher : Indonesian Association for Public Administration (IAPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30589/proceedings.2021.523

Abstract

The government always strives to boost tax revenue with various instruments and approaches, but the results are often not as expected. Of the various strategies, the tax payer- behavior approach is still rarely applied. The re-emergence of the issue of tax data publication through Pandora Paper after previously being surprised with the Panama Paper, is the right momentum to look back at tax transparency with the naming and shaming instrument. But before that, research is needed on whether the application of this approach is suitable to be applied in Indonesian society with a heterogeneous socio-cultural character. Therefore, the purpose of this study is to explore the level of social control of the community as an initial capital in implementing the public disclosure on tax in an effort to increase tax compliance. Quantitative approach was conducted with online survey as data collection technique. As the result, Indonesian people have strong social control, especially with the existence of social media. The majority of respondents support if the publication of tax data is applied. Public disclosure on tax has a significant role in shaping tax morals.
TINGKAT LITERASI PAJAK PENGHASILAN ORANG PRIBADI DAN DETERMINANNYA (STUDI DI JAKARTA, BOGOR, DEPOK, TANGERANG, DAN BEKASI) Neni Susilawati; Indriani Indriani; Vidia Riana; Daffa Abyan
Sebatik Vol 25 No 1 (2021): Juni 2021
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (437.475 KB) | DOI: 10.46984/sebatik.v25i1.1288

Abstract

Literasi pajak merupakan faktor krusial yang memengaruhi tingkat kepatuhan pajak dalam sistem pemungutan yang menerapkan self assessment. Masih rendahnya tingkat kepatuhan Wajib Pajak Orang Pribadi (WP OP) di Indonesia salah satunya diduga karena rendahnya literasi Pajak Penghasilan Orang Pribadi (PPh OP). Tujuan penelitian ini adalah mengukur tingkat literasi PPh OP di wilayah Jakarta, Bogor, Depok, Tangerang, dan Bekasi (Jabodetabek) serta mengidentifikasi faktor determinannya. Penelitian dilakukan dengan pendekatan kuantitatif dan teknik pengumpulan data survei dan wawancara mendalam. Hasil penelitian menunjukkan bahwa tingkat literasi PPh OP di Jabodetabek adalah sedang. Tingkat literasi sedang ini adalah karena kurangnya ketertarikan WP OP untuk mencari informasi tentang pajak dan kurang efektifnya sosialisasi pajak yang dilakukan oleh otoritas pajak. Peneliti merekomendasikan optimalisasi penggunaan sosial media sebagai sarana edukasi pajak untuk masyarakat yang efisien dan efektif. Paradigma bahwa pajak bersifat tidak kontra prestasi perlu diubah. Pemerintah perlu berinovasi agar masyarakat memiliki ketertarikan lebih tinggi dan merasa bangga apabila berpartisipasi aktif dalam pembangunan melalui pajaknya. Penelitian yang mendalami tentang taxpayer behavior merupakan penelitian yang menarik bagi penelitian lain agar persoalan klasik kepatuhan WP OP ini perlahan dapat terpecahkan.
EVALUATING COVID-19’ TAX INCENTIVES: MEASURING THE POLICY EFFECTIVENESS AND PROSPECTIVE POLICY ANALYSIS ON THE EXTENDED PROVISION Neni Susilawati; Citra Yadin Ramadhena; Mayang Permatasari Syahputri; Regina Canda Wardhani
Sebatik Vol 26 No 1 (2022): Juni 2022
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v26i1.1813

Abstract

Policy-making strength is an integral part of the government vigor. When policies fail, monetary and fiscal costs would significantly increase. Covid-19's Tax Incentive is one of the costs that must be incurred due to the Covid-19 pandemic. However, the absorption of this tax incentive has not been optimal, as indicated by the large gap between the budget and the realization of the tax incentives absorption. This research's aims are to evaluate the policy effectiveness of the Covid-19's tax incentives and analyzing the prospective policy of extended provision based on the evidences. This qualitative research was conducted with literature study as data collection technique. The qualitative data was processed using NVivo software. As the result, the policy aims of Covid-19's Tax Incentives are to maintain the economic growth stability, maintain people's purchasing power, maintain the productivity of certain sectors, support the handling of the Covid-19's impact, and maintain stock market stability. Covid-19's Tax Incentives provides quite effective results in dealing with the negative impacts of the pandemic. Most of the tax incentive policy targets appear to have been achieved, step by step. However, some policies have not been optimally absorbed. The provision of tax incentives can have a positive impact on the economy. However, on the other hand, evidence of increasing national debt can be an indicator that these incentives can also harm financial conditions. The government must be more effective. According to the data, not all types of tax incentives have a level of leverage for national economic recovery.
REFORMASI ADMINISTRASI PELAYANAN PUBLIK: STUDI PADA PENERAPAN KEBIJAKAN ELECTRONIC SAMSAT (E-SAMSAT) DI PROVINSI DKI JAKARTA Arfah Habib Saragih; Neni Susilawati; Adang Hendrawan
Dialogue : Jurnal Ilmu Administrasi Publik Vol 1, No 1 (2019)
Publisher : Magister Administrasi Publik, FISIP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/dialogue.v1i1.5221

Abstract

One indicator of the success of an administrative reform of public services is the quality of good public services. There are various ways that can be taken to improve the quality of public services, including by implementing the Electronic Samsat (E-Samsat) policy by the DKI Jakarta Province with the aim of improving services to the public in addition to increasing local tax revenues from motor vehicle tax. This study uses descriptive qualitative research methods with in-depth interviews and observations. The results of the study show that the process of implementing E-Samsat policy has not been effective and efficient. Some of the causes include: there is still a lack of E-Samsat socialization to the community, there are still many people who use intermediary services for motor vehicle tax payments, and E-Samsat is not yet a full online system. The implication of this finding is to recommend to the government that it should be able to improve the E-Samsat to become a full online system and improve the socialization of E-Samsat to the public.
Does the Increase in the Cigarette Excise Tax Affect Cigarette Consumption? Neni Susilawati; Daffa Abyan; Sabrina Cristalia Aruan; Marcel Angwyn
International Journal of Public Health Science (IJPHS) Vol 11, No 4: December 2022
Publisher : Intelektual Pustaka Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijphs.v11i4.21887

Abstract

The level of cigarette excise rates is one of the factors of cigarette costs. However, it is unclear how high the cigarette excise rate should be in order to reduce smoking in Indonesia. The aim of this research was to see how effective the cigarette excise tariff policy was at lowering public cigarette usage. The study conducted a quantitative approach, employing survey data collection techniques on a number of smokers as well as in-depth interviews. The data indicated that a 12.5% increase in the cigarette excise charge had a negligible effect on reducing cigarette consumption. The author identified numerous variables that contributed to the tobacco excise tax increase's ineffectiveness as a policy.
SYSTEMATIC LITERATURE REVIEW TERHADAP KONSEP OPTIMAL TAX Seth Hosea; Neni Susilawati
Sebatik Vol. 27 No. 1 (2023): Juni 2023
Publisher : STMIK Widya Cipta Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46984/sebatik.v27i1.2241

Abstract

Perpajakan merupakan topik yang menarik untuk diteliti baik secara teoritis maupun empiris, karena dalam kehidupan nyata, pengumpulan pajak menjadi perhatian analitis para ilmuwan. Penerimaan pajak adalah sumber utama pendanaan untuk anggaran publik. Penerimaan pajak juga harus mengedepankan asas redistribusi yang berkontribusi untuk mengurangi ketidakseimbangan dalam masyarakat. Sebagian besar pemerintahan yang modern menerapkan kebijakan fiskal redistributif, dimana penghasilan orang kaya dikenakan pajak dengan tarif yang tinggi, sehingga orang miskin dapat merasakan redistribusi pendapatan. Salah satu sistem pajak yang dapat memenuhi kebijakan fiskal redistributif adalah pajak optimal. Pajak optimal banyak didiskusikan dan dikaitkan dengan konteks kesejahteraan sosial dan redistribusi pendapatan. Namun, beberapa literatur mendefinisikan pajak optimal yang dikaitkan dengan konteks yang berbeda-beda, seperti pajak Pigouvian dan pajak lump-sum. Tujuan penelitian ini adalah untuk mempertegas definisi dari pajak optimal. Pajak optimal banyak dibahas oleh literatur yang beragam dengan penjelasan yang bervariasi. Metode penelitian yang digunakan peneliti adalah tinjauan pustaka sistematis yang didukung oleh pendekatan PRISMA sebagai strategi pelaporan dan NVivo untuk mengolah data kualitatif. Temuan dalam penelitian ini menghasilkan definisi dan konsep dari pajak optimal. Selain itu, hasil temuan penelitian dari konsep pajak optimal yang dikaitkan dengan konteks Pajak Penghasilan, pajak konsumsi, biaya administrasi, tarif pajak, asas perpajakan, isu lingkungan, kurva distribusi Pareto, dan kurva Laffer.
Co-Authors Citra Yadin Ramadhena Daffa Abyan Daffa Abyan Hendrawan, Adang Indriani Indriani Marcel Angwyn Mayang Permatasari Syahputri Regina Canda Wardhani Sabrina Cristalia Aruan Saragih, Arfah Habib Seth Hosea Vallencia Vallencia Vidia Riana