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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Aqidah-Ta: Jurnal Ilmu Aqidah International Journal of Studies in International Education
sulfan sulfan
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences

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PERLUKAH REVERSE TOBIN TAX DI INDONESIA? sulfan sulfan
JURNAL PAJAK INDONESIA Vol 2 No 1 (2018): Optimalisasi Penerimaan Negara III
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v2i1.515

Abstract

Investasi asing di Indonesia didominasi investasi portofolio dibandingkan foreign direct investment (FDI). Sejak akhir 2017, proporsi investasi portofolio asing lebih dari 70% berbentuk saham dan obligasi dan cenderung berjangka pendek sehingga arus modal keluar bisa tiba-tiba terjadi (sudden reversal). Dampaknya pasar keuangan tergoncang dan nilai tukar mata uang jatuh. Salah satu ide menahan investasi portofolio asing agar betah di Indonesia adalah diterapkannya kebijakan Reserved Tobin Tax(RTT). Berkebalikan dengan Tobin Tax yang memajaki transaksi portofolio, RTT memberikan insentif pajak atas portofolio asing yang bertahan untuk jangka waktu tertentu di Indonesia. Berdasarkan hasil analisis, terdapat kebijakan yang hampir mirip dengan RTT yang telah diterapkan di Indonesia. PPh Ditanggung Pemerintah atas bunga Surat Berharga Negara (SBN) dan pemotongan PPh Final lebih rendah bahkan 0% atas bunga Deposito/Tabungan dalam mata uang Dollar Amerika Serikat yang dananya bersumber dari Devisa Hasil Ekspor (DHE). Kesulitan penentuan besaran insentif pajak, klaster jenis investasi portofolio, pencatatan dan pengawasan holding period, pihak ketiga yang ditunjuk pemerintah, dan pengawasan dari otoritas pajak, mengindikasikan belum saatnya pemerintah mengambil kebijakan RTT.
WITHHOLDING TAX ATAS BUNGA DALAM TRANSAKSI FINANCIAL TECHNOLOGY LENDING Sulfan Sulfan
JURNAL PAJAK INDONESIA Vol 3 No 1 (2019): Perpajakan dalam Keuangan Negara
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v3i1.578

Abstract

ABSTRACTFintech Lending in Indonesia is developing very rapidly which is marked by the accumulation of loans up to June 2019 reaching Rp44.8 trillion. Borrowers are generally individuals and Micro, Small and Medium Enterprises (MSMEs) with a total of 9.7 million borrowers. There are indications of problems with taxation of interest income in the withholding tax mechanism. The purpose of this study is to get an idea of the extent of the Fintech Lending business process so that it is known to the parties who are obliged to withhold Article 23/26 Income Tax on interest income in the withholding tax mechanism. This study concludes that there are difficulties in applying the mechanism of withholding tax through withholding income tax Article 23/26 so that it can be proposed to be subject to final taxation of interest income in Fintech Lending transactions. ABSTRAKFintech Lending di Indonesia berkembang sangat pesat yang ditandai akumulasi pinjaman sampai dengan Juni 2019 mencapai Rp44,8 triliun. Umumnya peminjam adalah perorangan dan Usaha Mikro, Kecil, dan Menengah (UMKM) dengan total 9,7 juta peminjam. Terdapat indikasi permasalahan pengenaan pajak atas penghasilan bunga dalam mekanisme withholding tax. Tujuan penelitian ini untuk mendapat gambaran sejauhmana proses bisnis Fintech Lending sehingga diketahui pihak-pihak yang berkewajiban sebagai pemotong PPh Pasal 23/26 atas penghasilan bunga dalam mekanisme withholding tax. Penelitian ini menyimpulkan bahwa terdapat kesulitan penerapan mekanisme withholding tax melalui pemotongan PPh Pasal 23/26, sehingga dapat diusulkan untuk dikenakan pemajakan yang bersifat final atas penghasilan bunga dalam transaksi Fintech Lending.
KINERJA PPN DI INDONESIA TAHUN 2011-2020 sulfan sulfan
JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i2.1414

Abstract

Indonesia's VAT performance is still not optimal, so it needs to reset or change the Value Added Tax Act in the Harmonization Regulation Act. The purpose of this study to find out the performance of VAT in Indonesia during the period 2011-2020 is associated with the need for changes to the Value Added Tax Act in the Regulation Harmonization Act. Measurement of VAT performance in Indonesia in this study was measured using the C-efficiency VAT ratio (Ebrill et.al, 2001) and VAT Revenue or VRR ratio (OECD, 2016). Indonesia's VAT performance results during the study period showed the results of 56.51% VAT C-efficiency ratio and VRR of 0.60. The low performance of Indonesian VAT that can be indented results from, among others: the imposition of VAT rates that are lower than standard rates, high threshhold limits, the breadth of objects excluded from the imposition of VAT, and the provision of VAT facilities for certain business activity sectors. Using this research data, changes to the Value Added Tax Act in the Regulatory Harmonization Act can increase the C-efficiency ratio of VAT and VRR by 5.32% and 0.062% respectively.
KONSEP MASYARAKAT MENURUT MURTADHA MUTHAHHARI Sulfan Sulfan
Aqidah-ta: Jurnal Ilmu Aqidah Vol 4 No 2 (2018)
Publisher : Prodi Aqidah dan Filsafat Islam Fakultas Ushuluddin dan Filsafat UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (378.57 KB) | DOI: 10.24252/aqidahta.v4i2.6012

Abstract

Tesis ini bertujuan untuk; 1) mendeskripsikan koonsep kefilsafaatan menurut Murtadha Muthahhari tentang hakikat masyarakat, 2) Mengemukakan evolusi masyarakat dalam persatuan, keseragaman dan pertentangan, 3) menganalisis implikasi pemikiran Murtadha Muthahhari dan konteks Negara Indonesia. Dalam Menjawab Permasalahan tersebut,penulis menggunakan beberapa pendekatan, yaitu pendekatan historis, teologis dan filosofis. Penelitian ini tergolong library research, data yang dikumpulkan dengan mengutip, menyadur, dan menganalisis dengan menggnakan analisis pengumpulan data terhadap literatur yang representatif dan mempunyai relevansi dengan masalah yang dibahas, kemudian mengulas dan menyimpulkannya.Hasil penelitian dalam tesis ini menunjukkan bahwa ada hal yang mendasar dari pemikiran Murtadha Muthahhari yang belum dibahas oleh para filosof-filosof klasik dan kontemporer mengenai konsep masyarakat. Menurut Murtadha Muthahhari bahwa keragaman dalam masyarakat pada akhirnya akan menuju pada kesatuan yakni masyarakat akhir zaman dan implikasi pemikiran Muthahhari mengenai masyarakat dalam konteks Indonesia yakni terwujudnya masyarakat yang menghargai nilai-nilai kemanusiaan yang adil dan beradap, terwujudnya hubungan harmonis antar manusia Indonesia tanpa membedakan latar belakang budaya, suku, ras, dan agama, berkembangnya dinamika kehidupan bermasyarakat, ke arah peningkatan harkat dan martabat manusia, dan terwujudnya keseimbangan antara hak dan kewajiban dalam perilaku kehidupan bermasyarakat, berbangsa, dan bernegara.Adapun implikasi dari penelitian ini adalah  Memahami masyarakat sebagai sebuah sistem yang menghantar setiap individu-individu menuju kepada kesempurnaan fitrahnya sebagai manusia dan tidak melihat sistem sebagai kekuatan yang memaksa individu-individu dalam bermasyarakat.  Menyusul masa renaisans, terasa perlu adanya perubahan metode pengkajian sumber-sumber keIslaman untuk memungkinkan menghadapi kecenderungan Modern di bidang sains, filsafat, dan kebudayaan Barat. Dirasa perlu untuk menilik masalah-masalah sosial dalam lingkup literatur Islam yang luas dan dengan semangat penyelidikan yang telah merata di seluruh dunia. Menjadi tugas cerdik cendekiawan dan sarjana untuk mengambil langkah-langkah yang perlu untuk menghentikan serbuan dan banjir kesalahan konsep dan eksploitasi atas gagasan kebebasan dan kebudayaan, atas nama ilmu pengetahuan dan agama.
Development of Mobile Learning Applications to Improve High School Students' Independent Learning and Computational Thinking in Mathematics Sulfan Sulfan; Sri Andayani
International Journal of Studies in International Education Vol. 2 No. 1 (2025): International Journal of Studies in International Education
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsie.v2i1.155

Abstract

The purpose of this study is (1) to describe the characteristics of a good mobile learning application to improve computational thinking and learning independence of high school students. (2) to produce a mobile learning application that is oriented towards computational thinking skills and student learning independence with good quality. The quality of the development results is determined based on Nieveen's criteria, namely valid, practical, and effective. This study is a research and development (R&D) that uses the Borg & Gall development model with 8 development steps, namely preliminary study, planning, initial product development, small group trials, main product revision, limited scale trials, operational product revisions and large-scale trials. The subjects in this study were 36 students from one class at SMA Negeri 1 Gamping, Sleman Regency. The instrument used to measure the validity of the mobile learning application is the expert validation sheet. The instrument to measure the practicality of the mobile learning application is the student response questionnaire. The instrument to measure the effectiveness of the application is the computational thinking test and the student learning independence questionnaire. Validity and practicality data analysis was conducted by converting quantitative data into qualitative form in the form of four standard scale values, while effectiveness data analysis based on test and questionnaire results was conducted using paired sample t-test. The results of the study showed that (1) Mobile learning applications have the characteristics of being easy to apply, flexible to time, lightweight and easy to carry anywhere and also implementing each computational thinking indicator in each stage of the material. (2) The results of expert validation showed that the developed mobile learning application met the valid criteria as seen by the Aiken's validity test score for media experts of 0.83 and 0.68 for material experts. The practicality of the mobile learning application is included in the very good category as seen from the average results with an average percentage of student responses of 87.17%. The effectiveness of the computational thinking test obtained a t-value of 47.22 greater than t (35,0.05) with a score of 1.69, the effectiveness of the learning independence test based on the t test obtained a t-value of 4.85 greater than t (35,0.05) with a score of 1.69. Based on the results obtained, it can be concluded that the developed mobile learning application meets the criteria of validity, practicality and effectiveness.
Co-Authors Sri Andayani