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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Pajak dan Keuangan Negara (PKN)
Nur Farida Liyana
Unknown Affiliation
Economics, Econometrics & Finance

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Journal : Jurnal Pajak Indonesia (Indonesian Tax Review)

 1 
SEJAUH MANA PENGARUH PEMERIKSAAN DAN DENDA PAJAK TERHADAP PERILAKU KEPATUHAN PEMBAYAR PAJAK? Nur Farida Liyana; Nur Farida Liyana
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.v2i1.530

Abstract

Tax compliance is the important role for optimalizing tax revenue. Nowdays, many studies revealed there are psychological factor which determined tax  compliance behavior. This study refer to behavioral theory  to seek the rational behind decision making of  tax compliance. Those variable are probability of being  audited and  penalty/fines. Therefore , survey had been conducted  in Surabaya City involving 300 of taxpayers.  The regression model show a positive and significant effect. It means probability of being audited and fines have a positive impact on increasing tax compliance behavior. Therefore  , Indonesian tax authority should give more attention on dissemination of audit and the taxation rule to increase tax compliance behavior.Kepatuhan pajak merupakan hal yang sangat penting untuk optimalisasi penerimaan.  Dewasa ini banyak penelitian terkait factor-faktor psychology  yang mendasari seserorang untuk patuh terhadap aturan perpajakan.  Teori perilaku ini yang mendasari penelitian ini untuk melihat adanya rasional pengambilan keputusan seseoran untuk patuh terhadap pajak. Diantaranya adalah adanya peluang dilakukan pemeriksaan dan adanya denda jika tidak patuh terhadap aturan pajak. Untuk itu dilakukan survey terhadap 300 Wajib Pajak di Surabaya. Dengan menggunakan  analisis regresi diperoleh hasil positif dan signifikan bahwa adanya peluang diperiksa dan adanya denda mengakibatkan seseorang patuh terhadap pajak.  Sehingga hal ini perlu untuk menjadi perhatian bagi institusi pajak di Indonesia untuk dapat melakukan diseminasi secara masif adanya peluang diperiksa dan denda terhadap setiap ketidakpatuhan pajak.
Menelaah Rencana Kenaikan Tarif PPN Berdasarkan Bukti Empiris Serta Dampaknya Secara Makro Ekonomi Nur Farida Liyana
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.v5i2.1394

Abstract

The plan to increase the VAT rate to 11 percent by 2022 has caused anxiety in the community. In the midst of the COVID-19 pandemic and the economy has not yet recovered, the idea of ​​rising commodity prices which is then accompanied by inflation is certainly disturbing not only for entrepreneurs but also for ordinary people. For this reason, in this paper, we carry out empirical evidence regarding the relationship between VAT and economic growth and the national saving rate in Indonesia. Then we will see the impact of the planned increase in the VAT rate on a macroeconomic basis by comparing the experience of Japan which has increased its VAT rate by 3 (three) ) times over the last 15 years. It was concluded that what the government was doing was on the right track because empirical evidence by performing OLS regression said that there was a significant positive relationship between VAT and GDP and national saving. So that what the government is doing is on the right track, raising the VAT rate is expected to encourage economic growth and attract foreign financing to Indonesia. However, it is necessary to first analyze the impact of the increase in the VAT rate on the macro economy. Based on lessons learned from Japan, it turns out that the increase in the VAT rate is not able to increase consumption and economic growth, but instead raises inflation. This needs special attention for the Government of Indonesia so that efforts are needed to mitigate these things.
Co-Authors Fina Rohmatul Ula Nur Farida Liyana