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<![CDATA[ANALISIS ASPEK PERPAJAKAN PADA FINTECH KHUSUSNYA PEER TO PEER (P2P) LENDING UNTUK MENYUSUN ATURAN PERPAJAKAN ]]>
<![CDATA[Dewi Haptari, Vissia]]>;
<![CDATA[Aribowo, Irwan]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v1i1.597
<![CDATA[Financial technology ('Fintech ') shifts the paradigm of financial transactions and demands more rapid and adaptive change. Based on the results of BBVA's 2017 study, domestic business financing needs will be around IDR 1,600 trillion. In fact, only IDR 600 trillion can be disbursed annually through banks, capital markets and finance companies. Only 11 million of the 60 million SMEs can obtain loans from banks. Sixty percent of that number is based on the island of Java. Indonesia is expected to spend a small and medium business fund of US$ 54 billion by 2020, with more than 57 million micro-businesses proposed bankableThe purpose of this study is to discuss taxation rules as a regulator function and budget function in the fintech  industry specifically the Peer to Peer loan business model (P2P lending ) as part of the fintech  business model. Special licenses related to the transaction and taxation model are also needed to make it easier and can be arranged according to the tax compliance.The government as regulator must issue regulations regarding the development of the P2P lending  industry which includes aspects of taxation, namely subjects, objects, tax rates and collection mechanisms. Development of a special P2P lending  model need to be anticipated quickly because they have to income the state.]]>
<![CDATA[ANALISIS KEBIJAKAN PENGEMBALIAN PPN (VAT REFUND) DI BANDARA INTERNASIONAL NGURAH RAI UNTUK MENINGKATKAN JUMLAH KUNJUNGAN WISATAWAN ASING DI INDONESIA ]]>
<![CDATA[Aribowo, Irwan]]>;
<![CDATA[Ardiana, Gede Angga]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 1 (2020): Fasilitas di Masa Pandemi ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v2i1.998
<![CDATA[ABSTRACTThis research was conducted to find out the role of the Tax Return policy in order to increase the number of tourist visits in Indonesia and to study not olny any aspects related to the implementation of the Tax Return policy in Indonesia but also the solutions to overcome it. This research is established as a concern on the government's target to reach 20 million tourist arrivals to Indonesia in 2019. To achieve this target, additional strategies are needed, one of which is the VAT refund policy for foreign tourists. This money refund is made as an incentive for foreign tourists in order to make them interested on visiting Indonesia. A qualitative approach is used in this study, precisely by using case studies. The results of the study show that VAT refund policy in Indonesia is not effective enough to increase the number of tourist visits to Indonesia. It can be derived by the minimum amount submitted for refunding foreign money. ABSTRAKPenelitian ini dilakukan untuk mengetahui bagaimana peran kebijakan VAT Refund di Indonesia terhadap peningkatan jumlah kunjungan wisatawan asing di Indonesia dan untuk lebih mengetahui tentang masalah yang ada dalam pelaksanaan kebijakan pengembalian PPN di Indonesia serta solusi-solusi untuk mengatasinya. Latar belakang dilakukan penelitian ini adalah adanya target dari pemerintahan sekarang  agar dapat memenuhi target 20 juta wisatawan asing  pada tahun 2019 berkunjung ke  Indonesia. Untuk mencapai target tersebut, dibutuhkan berbagai strategi ekstra diantaranya adalah melalui kebijakan pengembalian PPN atau yang sering dikenal dengan isntilah VAT Refund khususnya bagi wisatawan asing. Pengaturan terkait VAT Refund ini dibuat sebagai insentif bagi wisatawan asing agar tertarik untuk berkunjung ke Indonesia. Dalam penelitian ini digunakan pendekatan kualitatif, lebih tepatnya dengan menggunakan studi kasus. Hasil penelitian berkaitan dengan Pengembalian PPN di Indonesia yang belum cukup efektif untuk meningkatkan jumlah kunjungan wisatawan ke Indonesia.. Hal ini dibuktikan dengan minimnya jumlah wisatawan asing yang mengajukan permohonan pengembalian.]]>
<![CDATA[Menarik Investasi Ke Indonesia Dengan Tax Holiday ]]>
<![CDATA[Aribowo, Irwan]]>;
<![CDATA[Deny Irawan]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 2 (2021): Jurnal Pajak dan Keuangan Negara Volume II Nomor 2 Tahun 2021 ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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<![CDATA[This research contains about how tax holiday as one of the tax incentives used by the Indonesian government to attract investment Ease of Doing Business index (EoDB) released by the World Bank. Tax holiday is expected to be able to provide a positive signal to investors that Indonesia is the right country to invest in. In this paper it was found that tax holidays are not capable of attracting investment alone, but other factors are needed in order for tax holidays to be successful in attracting investment. Penelitian ini berisi tentang bagaimana tax holiday sebagai salah satu insentif pajak yang digunakan oleh pemerintah Indonesia untuk menarik investasi Karena pajak merupakan salah satu yang menjadi perhitungan dalam indeks kemudahan bisnis yang dirilis oleh Bank Dunia. Tax holiday diharapkan mampu memberikan sinyal positif kepada para investor bahwa Indonesia adalah negara yang tepat untuk berinvestasi. Dalam penelitian ini dtemukan bahwa tax holiday tak mampu sendirian menarik investasi, akan tetapi dibutuhkan faktor-faktor lain agar tax holiday berhasil menarik investasi,]]>
<![CDATA[Retired Government Officials On The Board Of Commissioners And Tax Aggressiveness In Indonesia ]]>
<![CDATA[Riandoko, Riko]]>;
<![CDATA[Aribowo, Irwan]]>;
<![CDATA[Royani, Zulfa]]>
<![CDATA[ Educoretax Vol 1 No 4 (2021): Desember 2021 ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v1i4.119
<![CDATA[This study aims to determine the effect of retired government officials on board of commissioners on corporate tax aggressiveness. The presence of retired government officials on board of commissioners is assessed by categorizing companies into three groups: the company without any retired government officials on board of commissioners, the c[1]ompany with one retired government official on board of commissioners, and the company with more than one retired government officials on board of commissioners. Corporate tax aggressiveness is measured using effective tax rate (ETR). The analysis is conducted on 441 observation data generated using purposive sampling for all the listed company on the Indonesia Stock Exchange in the period of 2014 to 2016. The results reveal that relative to there being one retired government official on the board of commissioners, greater than one retired government official presence on the board of commisioners does not reduces corporate tax aggressiveness]]>
<![CDATA[Tax Potency On Peer To Peer Lending Business ]]>
<![CDATA[Aribowo, Irwan]]>;
<![CDATA[Kuntonegoro, Hariomurti Tri]]>;
<![CDATA[Rofi’ah, Laily]]>;
<![CDATA[Suryono, Agus]]>;
<![CDATA[Muluk, Khairul]]>;
<![CDATA[Wijaya, Andy Fefta]]>
<![CDATA[ Educoretax Vol 2 No 1 (2022) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
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DOI: 10.54957/educoretax.v2i1.130
<![CDATA[In 2019, the transaction value of digital economy has reached $ 40 billion with a projected growth of 49% per year. One of the fast growing digital economy in Indonesia is Peer to Peer Lending (P2P Lending) fintech. The Directorate General of Taxes (DGT) as tax authority must be careful in taking the advantage of opportunities to optimize tax revenue. This study describes the exploration of tax potency in P2P lending business carried out by tax officers. The focus of this research is to find out the taxation aspects of the P2P lending business, to find out how to extract potencies carried out by the tax authorities, and to find out the obstacles in extracting tax potency in the field. The analysis used in this study is qualitative methods. The results indicate that extracting tax potency in this business is still not optimal. Factors that become obstacles in exploring the potency are the limited access to financial data of taxpayers, the absence of specific tax rules regulating the P2P lending business, and the lack of cooperation between interrelated agencies.]]>
<![CDATA[Analysis of The Effect of Peer's Compliance Information on Tax Compliance Decisions ]]>
<![CDATA[Irwan Aribowo]]>;
<![CDATA[Nadia Fajriani]]>;
<![CDATA[Laily Rofi’ah]]>;
<![CDATA[Agus Suryono]]>;
<![CDATA[Khairul Muluk]]>;
<![CDATA[Andy Fefta Wijaya]]>
<![CDATA[ Iapa Proceedings Conference 2020: Proceedings IAPA Annual Conference ]]>
Publisher : <![CDATA[Indonesian Association for Public Administration (IAPA) ]]>
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DOI: 10.30589/proceedings.2020.402
<![CDATA[Taxpayers are an important factor in the self-assessment system. The peer effect is one of the ways to gain taxpayers’ compliance. This study tries to explore the relationship between peer’s information and tax decisions on individual taxpayers. This study is based on experimental methods to determine the effect of information on individual behavior. The result showed that there was a significant influence between peer’s information and taxpayer decisions. Moreover, the compliance depends on what information is provided. The statistical method discovers that both filing and reporting information affect the taxpayer’s decisions. The Directorate General of Taxes can take advantage of peer’s information in conducting socialization and counseling in a segmented manner with the help of pillars of social norms. This action is expected to have an impact on individual taxpayers with the same background or level and is expected to create constant tax information in the near future.]]>
<![CDATA[Insentif dan Disinsentif Fiskal dalam Upaya Pencapaian Target Penerimaan Pajak Tahun 2020 ]]>
<![CDATA[Jai Kumar]]>;
<![CDATA[Irwan Aribowo]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 4 No 2 (2020): Dinamika Kebijakan Perpajakan Indonesia ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v4i2.1015
<![CDATA[Pandemi Covid-19 tidak hanya berdampak terhadap dunia kesehatan, melainkan juga terhadap perekonomian. Dikarenakan kondisi perekonomian indonesia mengalami penurunan yang drastis, pemerintah berupaya untuk menanggulanginya dengan memberikan insentif fiskal (stimulus fiskal) kepada para wajib pajak. Insentif fiskal yang diberikan pemerintah bertujuan untuk meningkatkan daya beli masyarakat yang berujung pada peningkatan pertumbuhan ekonomi. Dilain pihak, insentif fiskal tentunya akan mengakibatkan terjadinya penurunan penerimaan pajak dalam jangka pendek, namun apabila pertumbuhan ekonomi dapat meningkat, maka shortfall jangka pendek akan dapat teratasi, serta pertumbuhan penerimaan pajak dalam jangka panjang kembali menjadi sehat. Namun pada kenyataannya, banyak insentif fiskal yang tidak membuahkan hasil positif terhadap perekonomian dan penerimaan pajak sehingga berpotensi untuk menjadi disinsentif fiskal. Agar kondisi ini dapat ditanggulangi, perlu adanya penerapan kebijakan tambahan sebagai pendamping kebijakan insentif fiskal agar kondisi perekonomian dan penerimaan pajak tahun 2020 dapat terselamatkan, serta insentif fiskal yang telah diberikan tidak menjadi disinsentif bagi DJP.]]>
<![CDATA[MENGKAJI PRAKTIK PEMBLOKIRAN HARTA KEKAYAAN PENANGGUNG PAJAK (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA MADIUN) ]]>
<![CDATA[Nikita Puspa Wisiswa]]>;
<![CDATA[Irwan Aribowo]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v5i2.1315
<![CDATA[One of the efforts to reduce tax arrears is through tax collection in the form of account blocking. The implementation of Perpu Number 1 of 2017 concerning Access to Financial Information for Tax Purposes also has an impact on the output and outcome of the account blocking process. The obstacles that occurred during the blocking came from the banking and tax guarantor side, from the bank side mostly caused by dissimilarity of understanding and policies related to account blocking between the Directorate General of Taxes and the Bank, while from the tax guarantor side generally is in the form of changes in the deed during the blocking process, bankruptcy and/or death of the tax bearers. In its efforts to prevent and overcome these obstacles, there is also a Letter from the Director General of Taxes Letter Number 20 of 2018 concerning Confirmation of the implementation of Blocking, Prevention, and hostage taking.]]>
