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All Journal INFO ARTHA Jurnal Pajak Indonesia (Indonesian Tax Review)
Farid Al-Firdaus
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Economics, Econometrics & Finance Education

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Studi Eksploratif Penanganan Faktur Pajak yang Tidak Berdasarkan Transaksi yang Sebenarnya Farid Al-Firdaus
JURNAL PAJAK INDONESIA Vol 1 No 2 (2017): Optimalisasi Penerimaan Negara II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v1i2.194

Abstract

Upaya penanganan Faktur Pajak yang Tidak Berdasarkan Transaksi yang Sebenarnya (FP TBTS) atau faktur pajak fiktif oleh Direktorat Jenderal Pajak (DJP) melalui pembentukan Satuan Tugas Penanganan FP TBTS pada tahun 2014 dan 2015 belum dapat mencegah terjadinya kembali kasus tersebut pada tahun 2016. Melalui penelitian ini, peneliti bertujuan untuk menelaah penyebab berulangnya kasus tersebut dan strategi penanganan idealnya. Dengan menggunakan pendekatan studi kasus dalam metode kualitatif, peneliti memfokuskan unit analisis pada Direktorat Penegakan Hukum dan Direktorat Intelijen Perpajakan. Peneliti melakukan pengumpulan data melalui wawancara mendalam dan melakukan analisis dengan model Miles and Huberman. Adapun hasil penelitian yang didapat terdiri dari gambaran umum kasus dan penanganan, penyebab kasus berulang, dan strategi penanganan ideal. Berdasarkan hasil penelitian tersebut, peneliti mendapatkan simpulan bahwa penyebab berulangnya kasus adalah kesempatan pelaku seperti pihak penerbit faktur pajak fiktif dan pihak perantara, serta proses bisnis pada Kantor Pelayanan Pajak (KPP). Sebagai strategi penanganan ideal, diperlukan pembaharuan sistem informasi dan perubahan mekanisme PPN.
RENCANA STRATEGIS PENANGANAN KETIMPANGAN FISKAL (FISCAL IMBALANCE) DI REGIONAL PAPUA BARAT Farid Al-Firdaus; Dendy Rizaldy Rachman
JURNAL INFO ARTHA Vol 8 No 2 (2024): Edisi November 2024
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v8i2.2786

Abstract

The Regional Transfer Funds for West Papua, allocated for over 15 years, have not significantly reduced poverty levels nor improved the local Human Development Index. This study aims to analyze this situation and propose solutions through the enhancement of quality spending to achieve the local welfare vision outlined in the Long-Term Regional Development Plan of West Papua Province for 2006-2025. Fiscal decentralization is intended to provide public services with better priorities and preferences; however, fiscal imbalances may occur due to dependency on central transfers and limited local taxation capacity. A qualitative method was employed to address the complexity of these issues through literature reviews, interviews, and focus group discussions. Triangulated findings from these sources highlight the strengths, weaknesses, opportunities, and threats faced by the local government in addressing fiscal imbalances. Strategic issues were identified, encompassing organizational goal attainment, resources, management, and the collaboration capabilities of local governments. The Papua Steering Agency is expected to guide local governments in internalizing the community welfare vision, optimizing civil servant development spending, and evaluating financial management regulations as well as the readiness of governance systems to implement the regional development acceleration master plan.
Co-Authors Dendy Rizaldy Rachman