Article Per Year (5 Year)
p-Index From 2021 - 2026
3.512
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Pangabdhi INFO ARTHA Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Pajak dan Keuangan Negara (PKN) Abdimasku : Jurnal Pengabdian Masyarakat Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes Educoretax Journal of Law, Administration, and Social Science Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) Journal of Governance, Taxation, and Auditing Accounting Analysis Journal
Irwan Aribowo
Politeknik Keuangan Negara STAN
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 26 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 26 Documents
Search

 1   2   3 
PENGAWASAN KEPATUHAN PERPAJAKAN WAJIB PAJAK STRATEGIS DI KPP PRATAMA SUKOHARJO Fanuel Felix Christian; Irwan Aribowo
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.v5i2.1320

Abstract

Taxpayer compliance must be concerned about considering the amount of tax contribution to state revenue. This study aims to determine supervision activities of Strategic Taxpayer compliance and the steps that can be done to improve the supervision of Taxpayers compliance in KPP Pratama Sukoharjo. This research used a descriptive approach with qualitative research methods. The data used was primary data related to supervision activities of tax compliance. Supervision activities of Strategic Taxpayer compliance, such as, analysis of financial statements, SP2DK issuance, visitation, warning letters issuance, tax collection letters issuance, and use of the Approweb application. The steps to improve supervision of taxpayer compliance for instance, massive taxation socialization, integration of taxation data, and implementation of specific supervision programs was carried out to face obstacles, challenges, and improve taxpayer compliance.
KAJIAN PEMENUHAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK MELALUI E-SYSTEM (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA PEMATANG SIANTAR) Ehiskia Pardede; Irwan Aribowo
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.v5i2.1324

Abstract

The e-tax system is an electronic tax system for online counting, depositing, and reporting by taxpayers. This electronic system is implemented to reduce taxpayers time in carrying out their tax obligations. This research was conducted to review the use of e-tax system services in the form of e-registration, e-billing, e-filling, e-form, and e-SPT; find out the obstacles experienced by taxpayers and tax officers in the use of the e-tax system; and find out efforts to optimize the use of e-tax system at KPP Pratama Pematang Siantar. The method was qualitative research. Methods of collecting data were interviews, document collection, and literature study. The result of this research indicate that there is an increase in the use of e-registration and e-billing but there is a decrease in online SPT reporting (e-filling, e-form, and e-SPT); obstacles faced by taxpayers and tax officers both internally and externally; and optimization efforts by increasing tax literacy and encouraging taxpayers tax morale to increase voluntary compliance.
Studi Komparatif Menggunakan Metode Profit untuk Optimalisasi Penilaian PBB atas Jaringan Kabel Telekomunikasi Bawah Laut Ismy Suha; Irwan Aribowo
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1755

Abstract

The authors compare the results of Land and Building Tax (PBB) valuation on underwater telecommunications cable network property for the tax year 2021 based on an assessment using the currently regulated method and the profits method. This topic was chosen due to the authors' hypothesis that there is a potential loss of PBB as a result of related property being undervalued despite the rapid development of the telecommunications industry during the COVID-19 pandemic. The difference in market value realization generated between the two methods becomes the potential for PBB which is expected to be explored in the future.
CONSIDERING STRATEGIC FORMULATION FOR TAX REVENUE ENHANCEMENT IN DIRECTORATE GENERAL OF TAXES Irwan Aribowo Aribowo; Agus Suryono; Khairul Muluk; Andy Fefta Wijaya
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Directorate General of Taxes (DGT) as a large organization certainly has directions and goals to be achieved. The main objective of the DGT is to achieve the tax revenue target. This main objective is set by the DGT to support the national development priority agenda. To achieve the main objective of DGT, a strategic formulation was considered out. This study aims to consider the importance of strategic formulations for DGT to increase tax revenue. This research is based on qualitative methods and descriptive analysis based on the actualization of strategic planning at DGT. The results of the study indicate that the strategic formulation is important for DGT to increase tax revenue, by: a). considering environmental realities, available resources and capacities; b) setting overall strategic objectives; c). identify the organization's mandate, clarify the vision, mission and values of the organization; d). assessing the external and internal environment; e) identify problems facing the organization, formulate and select strategies; and f) reassessing the strategy and strategic planning process.
Pendampingan Penilaian Objek Pajak PBB Perdesaan dan Perkotaan pada Menara Telekomunikasi Yonimurwanto, Nugroho; Aribowo, Irwan; Nugroho, Rahadi
Journal Pemberdayaan Masyarakat Indonesia Vol 5 No 1 (2023): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.5.1.35-42

Abstract

Implementasi otonomi daerah mendorong Pemerintah Daerah untuk dapat mengoptimalkan sumber penerimaan daerahnya. Pada tahun 2022, Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Kulon Progo merencanakan melakukan pemutakhiran basis data objek bangunan khusus sebagai dasar penetapan Pajak Bumi dan Bangunan sektor Perdesaan dan Perkotaan (PBB-P2) yang baru. Objek pajak bumi dan bangunan prioritas pada tahun 2022 adalah menara telekomunikasi. Pemerintah Kabupaten Kulon Progo telah melihat adanya potensi yang besar dari keberadaan objek bangunan khusus untuk meningkatkan pendapatan dari PBB-P2. Saat ini hanya terdapat tujuh Aparatur Sipil Negara (ASN) dan tujuh tenaga kontrak yang menangani pemutakhiran data objek pajak dan keseluruhannya belum mendapatkan pembekalan atau pelatihan mengenai tata cara penilaian objek pajak khusus menara telekomunikasi. Pelaksanaan pengabdian masyarakat di Kabupaten Kulon Progo dilakukan dalam tiga hari. Hari pertama, kegiatan dilakukan melalui pendampingan berupa pembekalan materi untuk persiapan praktik lapangan penilaian tanah dan bangunan menara telekomunikasi. Pada pelaksanaan hari kedua, dilakukan pendampingan melalui praktik penilaian tanah dan bangunan objek khusus menara telekomunikasi. Dalam kegiatan pendampingan praktik tersebut dipilih beberapa objek penilaian berupa menara telekomunikasi yang diperkirakan dapat mewakili varian objek PBB yang ada di daerah Kulon Progo. Dalam kegiatan penilaian lapangan ini, setiap kelompok didampingi oleh Tim Dosen PKN STAN. Pelaksanaan pengabdian kepada masyarakat pada hari ketiga berupa pendampingan pemaparan atas hasil praktik lapangan penilaan. Kertas kerja Penilaian yang telah dipaparkan kemudian di review oleh Tim dosen PKN STAN.
Pendampingan Penyampaian SPT Tahunan: Asistensi Kewajiban Pajak Melalui Relawan Pajak Aribowo, Irwan; Wibowo, Oke; Hadi, Miftahul
Jurnal Ilmiah Pangabdhi Vol 10, No 1: April, 2024
Publisher : LPPM Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/pangabdhi.v10i1.23029

Abstract

Taxpayer compliance and the e-filing mechanism remain challenges in the annual tax return submission. One of the strategies for Tax Awareness Inclusion in Education is the tax volunteer program. PKN STAN actively participates in implementing this tax volunteer program through community service (PkM). The program aims to provide understanding to Taxpayers (TPs) about the procedure for submitting Annual Tax Returns, explain the usage and procedure for validating the Citizenship Identity Number (NIK) to become the Taxpayer Identification Number (NPWP), and assist the Pratama Tax Office of Pondok Aren and the Regional Office of Directorate General of Taxes (DJP) Banten in improving compliance with the submission of Annual Tax Returns and Monthly Tax Returns for Individual Income Tax (PPhOP). PkM activities are conducted through face-to face and online (e-form) methods. The implementation of this Community Service Program received positive responses from the Pratama Tax Office of Pondok Aren and received feedback from the taxpayers at that office. Additionally, this PkM program has successfully identified several issues that can be used as input for improving services at the Pratama Tax Office of Pondok Aren.
DAMPAK KEBIJAKAN QUANTITATIVE EASING DAN TAPERING OFF TERHADAP PERPAJAKAN INDONESIA: TINJAUAN LITERATUR Aribowo, Irwan Aribowo; Sigit, Tri Angga; Mahrus, Moh. Luthfi
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.2391

Abstract

Analysis of the impact of Quantitative Easing (QE) by the US Federal Reserve and the Tapering Off policy on developing countries including Indonesia, it is known that QE affects capital flows, currency exchange rates and financial markets in developing countries. The impact involves changes in fiscal policy, incentives, and changes in tax rates to address changes in capital flows and the effects of QE. Additionally, changes in the money supply affect local currency depreciation, production costs, and inflation. In the Indonesian context, investment capital withdrawals and Bank Indonesia policies play an important role in dealing with the impact of QE. Therefore, policy recommendations involve balancing monetary and fiscal policies, and considering fiscal variables in economic policy making. Policy measures including fiscal incentives, changes in tax rates, and consideration of fiscal variables in policy making reflect the important role of tax in managing the economic impact of QE and Tapering Off policies, especially in the context of developing countries such as Indonesia. Fiscal policy, including changes in tax rates, is used as an instrument to address changes in capital flows, exchange rates, and financial flows. It shows how taxes can be used as a policy tool to offset changes in the volatile global economic situation.
Effectiveness of tax incentives in optimizing corporate income tax revenue: Case study public listed company tax office Innekeputri, Nindia; Aribowo, Irwan
Educoretax Vol 4 No 9 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i9.1093

Abstract

Tax revenue is a key component of the Indonesian State Budget (APBN) and plays a strategic role in national development. This study aims to analyze the impact of the implementation of the income tax rate reduction policy and tax incentives based on Law Number 7 of 2021 on Harmonization of Tax Regulations (UU HPP) on corporate income tax revenue at Public Listed Company Tax Office. The research methodology used is qualitative descriptive, with primary data obtained through interviews with tax officials and tax consultants, and secondary data from tax revenue documentation and related literature. The findings show that the reduction in corporate income tax rates and the provision of tax incentives for publicly listed companies significantly impact the optimization of tax revenue at the Public Listed Company Tax Office. The largest contribution to corporate income tax revenue comes from companies listed on the Indonesia Stock Exchange (IDX), with a dominant contribution from companies conducting Initial Public Offerings (IPOs). The study also identifies several factors affecting the optimization of corporate income tax revenue, including tax awareness and corporate tax morale. These findings provide important insights into how tax policies can be optimized to improve taxpayer compliance and tax revenue, as well as their contribution to national economic growth.
Strategic management of the Directorate General of Taxes to strengthen the state's financial stability Aribowo, Irwan; Kumar, Jai; Kamilah, Niswatun Nurul
Educoretax Vol 5 No 2 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i2.1385

Abstract

The country's financial stability is a fundamental aspect that underlies the sustainability and economic development of a country. One of the most influential factors in maintaining this stability is state revenue, especially from the tax sector. In this context, the Directorate General of Taxes (DGT) plays a very strategic role in managing an efficient and effective tax system. The DGT is responsible for formulating and implementing policies that can optimize tax revenues to support the country's financial stability. This study aims to evaluate how strategic management is implemented by the DGT in order to achieve these goals. The main focus of this research is to identify the challenges and opportunities faced by the DGT in strengthening the country's financial stability through tax system reform. To achieve this goal, this study uses the strategic management theory of R. David, which includes three main aspects: strategy formulation, strategy implementation, and strategy evaluation. By analyzing each of these stages, this study seeks to provide insight into how the DGT can be more effective in carrying out its role and overcome existing obstacles in achieving the country's financial stability goals.
Optimalisasi Kepatuhan Pajak Dan Peningkatan Pengetahuan Masyarakat Melalui Pendampingan Penyampaian SPT Orang Pribadi Aribowo, Irwan; Fahmi, Anisa; Nugroho, Rahadi
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 2 (2025): MEI 2025
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62411/ja.v8i2.2962

Abstract

Pendapatan negara sebagian besar berasal dari pajak, yang berperan penting dalam stabilitas ekonomi dan pembangunan nasional. Meskipun rasio kepatuhan formal dalam penyampaian Surat Pemberitahuan (SPT) Tahunan terus meningkat, masih banyak Wajib Pajak yang mengalami kendala dalam pengisian dan pelaporannya, terutama melalui e-Filing. Salah satu penyebab utama adalah keterbatasan pengetahuan perpajakan serta minimnya pendampingan dalam proses pelaporan pajak. Untuk mengatasi permasalahan ini, PKN STAN bekerja sama dengan KPP Pratama Pondok Aren mengadakan program pengabdian masyarakat bertajuk “Optimalisasi Kepatuhan Pajak dan Peningkatan Pengetahuan Masyarakat Melalui Pendampingan Penyampaian SPT Tahunan Orang Pribadi Tahun 2024.” Kegiatan ini dilaksanakan dari Februari hingga Juni 2024 dengan metode sosialisasi dan pendampingan langsung kepada Wajib Pajak Orang Pribadi. Hasil kegiatan menunjukkan bahwa program ini berkontribusi dalam meningkatkan pemahaman dan kepatuhan Wajib Pajak dalam memenuhi kewajiban perpajakannya. Keberhasilan ini menegaskan bahwa kolaborasi antara akademisi dan instansi perpajakan efektif dalam meningkatkan literasi pajak masyarakat. Oleh karena itu, program serupa direkomendasikan untuk diterapkan secara berkelanjutan guna mendukung optimalisasi penerimaan negara melalui pajak.
Co-Authors Agus Suryono Agus Suryono Andy Fefta Wijaya Anisa Fahmi, Anisa Ardiana, Gede Angga Deny Irawan Dewi Haptari, Vissia Ehiskia Pardede Fanuel Felix Christian Hazmi, Raldin Alif Al Innekeputri, Nindia Ismy Suha Jai Kumar Kamilah, Niswatun Nurul Khairul Muluk Khairul Muluk Kumar, Jai Kuntonegoro, Hariomurti Tri Kusuma, I Gede Komang Chahya Bayu Anta Laily Rofi’ah M.R. Khairul Muluk Mahrus, Moh. Luthfi Miftahul Hadi Nadia Fajriani Nikita Puspa Wisiswa Rahadi Nugroho, Rahadi Riandoko, Riko Rofi’ah, Laily Royani, Zulfa Sigit, Tri Angga Sugaragiri, Seno Sakti Supriyadi Supriyadi , Supriyadi Wibowo, Oke WIDIASTUTI, Ary Yonimurwanto, Nugroho