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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pajak dan Keuangan Negara (PKN) International Journal of Environmental, Sustainability, and Social Science Jurnal Akuntansi, Keuangan dan Perpajakan
Primandita Fitriandi
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance Environmental Science Social Sciences

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PAJAK BERGANDA SECARA EKONOMIS ATAS PENGHASILAN DIVIDEN DI INDONESIA DAN ALTERNATIF PENYELESAIANNYA Primandita Fitriandi
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.v2i1.559

Abstract

The taxation on income from dividend causes economic double taxation. This happens when profits at the corporate level are taxed and when distributed in the form of dividends to shareholders taxed again. Indonesia still uses a classiccal tax system that allows this double taxation phenomenon. This research was conducted qualitatively with a case study approach to obtain alternative tax policies on income from dividends. The results demonstrated that several countries have left this system and switched to the dividend exemption tax system or a reduction in tariffs. Therefore, these alternatives can be applied in Indonesia to support a better stock investment climate.Pengenaan pajak pada penghasilan dari dividen menimbulkan pajak berganda secara ekonomis. Hal ini terjadi ketika laba di level perseroan dikenakan pajak dan ketika dibagikan dalam bentuk dividen kepada pemegang saham dikenakan pajak lagi. Indonesia masih menggunakan sistem klasik yang memungkinkan terjadinya fenomena pajak berganda ini. Penelitian ini dilakukan secara kualitatif dengan pendekatan studi kasus untuk mendapatkan alternatif kebijakan pajak atas penghasilan dari dividen. Hasil penelitian menunjukkan bahwa sebagian negara sudah meninggalkan sistem ini dan beralih ke sistem pengecualian dividen sebagai objek pajak atau penurunan tarif. Oleh karena itu, alternatif tersebut bisa diterapkan di Indonesia untuk mendukung iklim investasi saham yang lebih baik.
PEMAJAKAN ATAS TRANSAKSI MELALUI ONLINE MARKETPLACE Primandita Fitriandi
JURNAL PAJAK INDONESIA Vol 4 No 1 (2020): Dinamika Kebijakan Perpajakan Indonesia
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v4i1.824

Abstract

Transaksi e-commerce berkembang dengan cepat di Indonesia, bahkan perkembangan tersebut menjadi paling tinggi di dunia. Pemerintah mengantisipasi dengan mengeluarkan beberapa peraturan perpajakan terkait e-commerce. Dengan adanya peraturan ini diharapkan pengawasan dan penerimaan pajak bisa meningkat. Tetapi peraturan terbaru yang dikeluarkan oleh pemerintah dicabut dengan alasan kurangnya sosialisasi dan perlakuan yang setara antara pedagang konvensional, online marketplace, dan media sosial. Penelitian ini mengkaji alternatif pengenaan pajak atas transaksi melalui online marketplace yang diharapkan bisa mendukung terciptanya iklim bisnis yang lebih baik sekaligus meningkatkan penerimaan negara dengan berlandaskan pada prinsip pemajakan atas transaksi e-commerce yang dikeluarkan oleh OECD.
IMPLEMENTASI COMPLIANCE RISK MANAGEMENT SEBAGAI DECISION SUPPORT SYSTEM DALAM KEGIATAN PENAGIHAN DI DIREKTORAT JENDERAL PAJAK Halida An Nabila; Primandita Fitriandi
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.v5i2.1381

Abstract

This study aims to analyze the implementation of Compliance Risk Management (CRM) as a decision support system for tax collection purpose at Directorate General of Taxes. This study evaluates the implementation of CRM for tax collection purpose using the usability inquiry to evaluate CRM through questionnaire, observation, and interview. The usability score is obtained from the questionnaire, reflecting the level of usability of CRM as a decision support system in determining priority taxpayers for tax collection action. The validity of the score is then confirmed and deepened by field observations and interviews. Based on the research results, the role of CRM in determining priority for tax collection action is nothing more than a trigger instead of a decision support system it was expected to be. This is due to several shortcomings it poses in terms of effectiveness, efficiency, and accuracy which are mainly caused by slow data update. However, CRM is adequate in terms of understandability, operability, and learnability.
Penagihan Pajak Dengan Surat Paksa Di KPP Pratama Banjarbaru Pada Masa Pandemi Covid-19 Tiara Wijayanti; Primandita Fitriandi
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 1S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i1S.1888

Abstract

Pandemi COVID-19 yang melanda Indonesia sejak 2020 telah memberi dampak terhadap menurunnya penerimaan pajak. Hal ini disebabkan salah satunya karena tindakan penagihan pajak berjalan kurang maksimal, khususnya karena penyampaian surat paksa yang mengharuskan adanya pertemuan antara petugas pajak dengan wajib pajak. Penelitian ini bertujuan untuk mengetahui pelaksanaan penagihan pajak dengan surat paksa, target dan realisasi penyampaian surat paksa, serta hambatan dan upaya petugas pajak dalam mengatasi hambatan tersebut. Adapun metode yang digunakan adalah metode kuantitatif dan kualitatif, yang bersumber dari data penagihan pajak serta wawancara dengan petugas pajak di KPP Pratama Banjarbaru. Hasil penelitian menunjukkan bahwa pelaksanaan penagihan pajak dengan surat paksa di KPP Pratama Banjarbaru selama Pandemi COVID-19 tidak sepadat tahun-tahun sebelumnya, sebab adanya pembatasan sosial yang cenderung membatasi jurusita saat ingin menyampaikan surat paksa, baik di kantor maupun di tempat wajib pajak yang bersangkutan. Target dan realisasi penyampaian surat paksa juga turut menurun drastis selama adanya Pandemi COVID-19. Hal ini dilakukan sebagai bentuk penyesuaian atas banyaknya hambatan yang muncul diakibatkan Pandemi. Namun, meskipun demikian, KPP Pratama Banjarbaru tetap berhasil mencapai target penyampaian surat paksa.
Mental Accounting dan Kepatuhan Pajak: Sebuah Tinjauan Literatur Primandita Fitriandi; Nurmala Ahmar
Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Vol 6, No 2 (2022): April
Publisher : Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/jsikap.v6i2.1145

Abstract

Mental accounting bisa didefinisikan sebagai sebagai serangkaian ukuran kognitif pelaku ekonomi dalam mengelola, mengevaluasi, dan memelihara kegiatan keuangannya. Kepatuhan pajak dapat didefinisikan sebagai keputusan wajib pajak untuk mematuhi peraturan perpajakan dengan membayar pajak tepat waktu dan akurat. Penelitian ini bertujuan untuk mengetahui hubungan pengaruh mental accounting terhadap kepatuhan pajak. Studi ini dilakukan dengan melakukan tinjauan literatur atas berbagai artikel yang sudah terpublikasi dengan menerapkan kata kunci yang sudah ditetapkan. Hasil tinjauan literatur menunjukkan bahwa mental accounting berpengaruh pada kepatuhan pajak berdasarkan keputusan wajib pajak dalam melakukan pemisahan (segregasi) penghasilan yang mereka lakukan. Wajib pajak yang melakukan pemisahan memiliki kecenderungan kepatuhan pajak yang lebih tinggi dibanding mereka yang menyatukan biaya pajak dari penghasilan kotor mereka.
Analisis Pemotongan dan Pemungutan Pajak Penghasilan Atas Alokasi Belanja Desa: Studi Empiris Desa Kembaran Kebumen Subur Rizki Wahyuni; Primandita Fitriandi, S.S.T, M.S.E, M.A
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.v6i2.1761

Abstract

This study aims to analyze problems faced by the village treasurer in fulfilling their tax obligations. This research is quantitative research by analyzing taxation data and various literatures, theories, regulations, and previous studies. The results show that the implementation of the obligation to withhold and collect Income Taxes (PPh) on the allocation of goods expenditures as the realization of Permendesa Number 11 of 2019 has been carried out by the village treasurer. The income taxes are Income Tax Article 21, Income Tax Article 22, Income Tax Article 23, and Income Tax Article 4 paragraph (2). Even though treasurer has carried out its obligations, it turns out that there are still some errors in the calculations, such as an error in determining tax base for Income Tax Article 21 for non-sustainable employees and non-sustainable employees. In addition, calculation error also occurs in the calculation of Income Tax Article 21 on income from government budget. In the calculation of Income Tax Article 23 and Income Tax Article 4 paragraph (2), there are still some calculation errors. This indicates that although the treasurer has formally complied with tax compliance, it turns out that treasurer is still lacking in complying with material compliance.
Analisis Pelaksanaan Penyanderaan Penanggung Pajak Pada KPP Pratama Pematang Siantar Melalui Perkara Gugatan Nomor 29/PDT.G/2021/PN.Pms Charly Hasibuan; Primandita Fitriandi
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1873

Abstract

Tax revenues used for national development must continue to be carried out by the government to improve the economy of a prosperous and prosperous society. Therefore, the contribution of tax revenue must continue to be optimized. Optimal tax revenue must be supported by safeguarding state revenues through taxes, namely by collection actions. There is a lawsuit registered at the Pematangsiantar District Court number 29/Pdt.G/2021/PN.Pms filed by the Tax Insurer "H" regarding the act of taking hostage according to the Tax Insurer who has committed an unlawful act. The research method that the author uses is a qualitative approach with collect data and interpret phenomena for analysis. The  data collection technique that the author uses is to   conduct field studies and literature studies. The author's field study was carried out by coming directly to the Pematang Siantar KPP Pratama by interviewing one of the officials in the Billing Section. Literature study the author conducted by studying literature references. The results of research on the lawsuit number 29/Pdt.G/2021/PN.Pms, that Defendants I, II, III, and IV have never committed acts of abuse of authority in the form of exceeding their authority in carrying out hostage taking against Tax bearer "H". The Tax Insurer has violated the provisions of bringing the communication device into the detention room
Pengaruh Norma Dan Faktor Sosio-Ekonomi Terhadap Tax Morale Dengan Tingkat Pendidikan Sebagai Variabel Pemoderasi Ega Okli Roseptia; Primandita Fitriandi
JEMAP Vol 6, No 1: April 2023
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v6i1.4065

Abstract

The puspose of this study is to analyze the impact of personal and social norms on tax morale with educational level as moderating variable. This study uses 150 taxpayers in Jabodetabek as respondents. This quantitative research is using the Partial Least Square-Structural Equation Modelling (PLS-SEM) method to process the data and SmartPLS software. The results of this study indicate that social norm (patriotism) has a positive and significant effect on tax morale, personal norm (religiosity) has a positive effect on tax morale too but insignificant. On the other hand, all socio-economic variables in this research show no significant effect on tax morale. Educational level, as moderating variable, also shows no significant effect and categorized as homologiser moderation. Based on these conclusions, one thing that can be taken into consideration by DJP is to ask religious leaders for help to socialize tax regulations to improve the tax compliance.
Impelementation of Local Tax Billing at The East Kalimantan BAPENDA Faris, Nabil Nurrahman; Fitriandi, Primandita
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2271

Abstract

This study aims to determine the guidelines for implementing tax collection and explain the flow of tax collection at the Regional Revenue Agency of East Kalimantan Province. In addition, this study seeks the implementation of tax collection carried out in Bapenda East Kalimantan and provides suggestions and alternatives that need to be considered. This research uses a qualitative approach with field research analysis studies. Data collection was carried out using literature method and interviews. Finding shows that the implementation of tax collection in Bapenda East Kalimantan is quite good with the issuance of Regional Tax Bills. However, the absence of a tax bailiff results in the absence of issuance of Forced Letters to taxpayers who have tax bills that have passed the time period. Determination of Regional Regulations related to tax collection and training of tax bailiffs to be considered by the East Kalimantan Provincial Government so that tax collection and tax revenue are maximized.
Tinjauan Aspek Perpajakan atas Pelaku Usaha Kantor Virtual di KPP Pratama Jakarta Setiabudi Satu Wardani, Chintya Kusuma; Fitriandi, Primandita
Jurnal Akuntansi, Keuangan dan Perpajakan Vol. 8 No. 1 (2025): Edisi Februari
Publisher : Politeknik Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51510/jakp.v8i1.2001

Abstract

This study aims to understand the application of business field classification (BFC) to virtual office businesses, identify whether virtual offices fall under the category of services or rentals, and analyze the income tax imposition on virtual office businesses at Jakarta Setiabudi Satu Primary Tax Office. The method used is qualitative, involving interviews, literature studies, and documentation. The analysis results of this study show that there are no specific provisions for determining the BFC of virtual offices because some virtual offices engage in more than one business activity. Virtual offices can be categorized as providing services in management operations directly through facilities provided by the provider. If there is room rental, it can be categorized as rental. The tax aspect for virtual offices providing administrative services without renting any rooms is subject to income tax Article 23 income tax on the management services provided. However, if they provide administrative services along with room rental, they are subject to income tax Article 4(2).   Abstrak Penelitian ini dilakukan untuk mengetahui penerapan klasifikasi lapangan usaha (KLU) terhadap usaha kantor virtual, mengidentifikasi kantor virtual termasuk dalam kategori jasa atau persewaan, dan menganalisis pengenaan pajak penghasilan atas usaha kantor virtual di KPP Pratama Jakarta Setiabudi Satu. Metode yang digunakan adalah kualitatif dengan wawancara, studi kepustakaan, dan dokumentasi. Hasil analisis pada penelitian ini adalah penentuan KLU kantor virtual tidak memiliki ketentuan khusus karena terdapat kantor virtual yang memiliki lebih dari satu kegiatan usaha. Kantor virtual dapat dikategorikan sebagai pemberian jasa dalam pengelolaan dan pelaksanaan manajemen secara langsung melalui fasilitas yang diberikan penyedia. Apabila terdapat persewaan ruangan, maka dapat dikategorikan sebagai sewa. Aspek perpajakan atas kantor virtual yang menyediakan layanan administrasi tanpa menyewakan ruangan apapun dikenakan PPh Pasal 23 atas jasa manajemen yang diberikan. Namun, apabila melakukan penyerahan jasa layanan administrasi yang disertai dengan persewaan ruangan, maka dikenakan PPh Pasal 4(2).
Co-Authors Charly Hasibuan Ega Okli Roseptia Faris, Nabil Nurrahman Halida An Nabila Marfiana, Andri Nurmala Ahmar Putri, Kiki Amalia Subur Rizki Wahyuni Supriyadi Suratno Suratno Tiara Wijayanti Tri Widyastuti Wardani, Chintya Kusuma