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All Journal International Journal of Renewable Energy Development Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Indonesian Economy and Business Jurnal Ilmu Sosial dan Ilmu Politik Jurnal Administrasi Publik : Public Administration Journal Syntax Literate: Jurnal Ilmiah Indonesia Politik Indonesia: Indonesian Political Science Review Owner : Riset dan Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Social, Ecology, Economy for Sustainable development goals Journal Energy Justice Journal of Economic Resilience and Sustainable Development
Haula Rosdiana
University of Indonesia
Religion Arts Humanities Chemistry Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Misconception about Value-added Tax (VAT) Exemption Policy on Animal Feed in the Flour Industry: An Issue on Self-sufficiency of Meat after Reformation Raymundus, Torganda; Rosdiana, Haula; Murwendah, Murwendah
Jurnal Politik Indonesia: Indonesian Political Science Review Vol 4, No 1 (2019): Problems and Prospects after 20 Years Reform
Publisher : Political Science Program, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ipsr.v4i1.17161

Abstract

Flour industry and animal feed industry play an important role in supporting government programs to achieve self-sufficiency of meat. The important role of these animal feed producers has triggered the government to stipulate appropriate tax policies to ensure the growth and development of both industries. Through tax policy instruments, the government has provided facilities in the form of Value Added Tax (VAT) exemption for the delivery of animal feed and animal feed ingredients. However, in its implementation, this policy has not been all-inclusive, leading to a cascading effect suffered by the flour industry. It results in an opportunity cost and cost of taxation affecting the productivity of the flour industry as the producer of animal feed. This study applies a qualitative-descriptive method with data collection techniques of in-depth interview and documentation study. This study explains the implications of VAT exemption policy for the flour industry, evaluates VAT exemption policy on animal feed in the perspective of public policy and productivity of animal feed producers, and analyzes political relations and ideas for VAT policy on animal feed in an effort to support national flour industry and animal feed industry
Rekonstruksi Kebijakan Ambang Batas Pajak Restoran untuk Peningkatan Pendapatan Asli Daerah Provinsi DKI Jakarta Alrajbie, Mohammad Toffani; Rosdiana, Haula
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (116.262 KB) | DOI: 10.36418/syntax-literate.v6i9.4181

Abstract

Penerimaan pajak restoran dengan batasan omset yang ditentukan dalam kebijakan pajak restoran oleh pemerintah provinsi DKI Jakarta di dalam pelaksanaannya melalui sistem online tidak optimal berkontribusi terhadap pendapatan pajak daerah. Penelitian ini bertujuan untuk menganalisis dan menjelaskan rekonstruksi ambang batas pajak restoran melalui penetapan batasan omzet restoran yang dikenakan pajak restoran terhadap peningkatan pendapatan asli daerah Provinsi DKI Jakarta. Metode yang digunakan untuk menganalisis adalah metode campuran dengan strategi transformatif konkuren berdasarkan hasil wawancara dan hasil kuesioner dari 30 responden pengusaha/pemilik restoran di DKI Jakarta yang dihitung menggunakan statistik deskriptif sederhana. Penulisan ini dilatarbelakangi oleh adanya penetapan batasan omzet pajak restoran dalam realisasi penerimaan pajaknya tidak optimal dalam meningkatkan pendapatan daerah. Untuk itu perlu dievaluasi kebijakan pajak restoran melalui kriteria efektivitas, efisiensi, responsivitas dan ketepatan terhadap penentuan batasan omzet pajak restoran tersebut. Hasil evaluasi menunjukkan kontribusi pajak restoran tidak optimal terhadap pendapatan pajak daerah, fiskus tidak optimal dalam pengawasan kepatuhan wajib pajak restoran yang telah menerapkan sistem online, tanggapan responden dominan tidak puas terhadap penentuan batasan omzet pajak restoran dinilai tidak adil bagi pelaku usaha mikro, kecil dan menengah sehingga batasan omzet tersebut tidak tepat dan tidak layak terhadap perkembangan bisnis restoran saat ini. Rekonstruksi kebijakan ambang batas pajak yang diusulkan dari penelitian ini untuk mengadopsi kebijakan pajak restoran di negara lain, menyelaraskan Tri Dharma Perpajakan melalui upaya ekstensifikasi dengan mengukuhkan semua objek restoran dikenakan pajak restoran dengan menurunkan tarifnya
Analysis of Tax Audit Policy Implementation in Indonesia View from the Principle of Equality between Taxpayer and Fiscus Inasito, David Osvaldo; Rosdiana, Haula
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3415

Abstract

Tax revenue is improving from year to year. This improvement can be seen in percentage trend of tax acceptance donation for APBN. Tax Examining is one of tax administration part, related to increase tax payer obedience, thing that always be criticized because of the closest relation with society, in this case, as an examined taxpayer. Society evaluates the work and quality of officers at Tax General Directorate as non-professional and tends to count on power.  The objective of this thesis writing is to compare examining tax in Indonesia with United States of America and Japan, analyzing problems relating to tax examining policy implementation in Indonesia, describing equality principles between tax payer and fescues in examining and describing the efforts which have been done by Tax General Directorate in handling inequality between tax payer and tax officer. Research approach is qualitative approach through analysis descriptive research. Data collecting technique through bibliography study and filed study by participants’ observation and interview with related parties. From study, result obtains equality policy of tax examinig in Indonesia compared with USA and Japan, although there is also some advantageous of tax policy in those nations. Basis principles in equality between tax payer and fescues in the examinig such as public trust, fair play, etiquette, right, and duty protection of tax payer, good governance, supervising and policy of whistle blowing. Critics of tax examinig policy implementation in Indonesia appear because of tax policy is not implemented wholly by tax observer and weaknesses of sanction-given to tax officers who broke the rule. Inequality also appears because the existence of examining policy is not ruled specifically in the rule and regulation. Tax General Directorate has done many efforts such as implementation of modern tax administration and the newest tax examinig rules such as forming Observers Team and Tax Examinig Questioners. The efforts will face some weaknesses if it is not supported by socialization of the newest tax regulation to tax payer. Supervising to Tax officer can be improved by speeding- up the form of supervising committee in taxation.
Towards a sustainable blue economy: An evaluation of Indonesia's post-production non-tax state revenue policy using Dunn’s criteria Arkan, Muhammad Farrel; Rosdiana, Haula
Social, Ecology, Economy for Sustainable Development Goals Journal Vol. 2 No. 2: January (2025)
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/seesdgj.v2i2.2025.1275

Abstract

Background: The Government of Indonesia has regulated the Non-Tax State Revenue (PNBP PHP) policy in relation to the vision of developing a blue economy-based capture fisheries sector. The policy aims to make a substantial transformation in the fiscal policy landscape. This study attempts to evaluate the PNBP Post-Production policy using Dunn's three policy evaluation criteria. Methods: In relation to these objectives, the researcher uses a post-positivist approach to obtain research results. Data collection was conducted through qualitative methods with several stages, namely in-depth interviews, field observations, and literature studies. Findings: The results show that the Post-Production PNBP policy can provide benefits for payers and tax authorities because PNBP is levied on the weight of real catches, not on estimates as regulated by Pre-Production PNBP. However, the PNBP policy does not meet Dunn's three criteria related to effectiveness, efficiency, and fairness. Based on the efficiency criterion, the policy is burdensome for payers and tax authorities. PNBP policy when viewed from the criteria of justice has fulfilled the benefit receive principle. However, the tariff index has not fulfilled the principle of nondiscrimination due to the differentiation of tariffs between vessel sizes which is no longer relevant. Conclusion: The government needs to further evaluate the policy of the Non-Tax State Revenue Policy for Collection of Fishery Products (PNBP PHP) in order to support the development of the capture fisheries sector based on the blue economy, at least the Post-Production PNBP policy must fulfill the three Dunn criteria. Novelty/Originality of this article: This research suggests the adoption of technology in each port that can meet the criteria of policy effectiveness and efficiency. In addition, it is necessary to reformulate the tariff index to meet the criteria of fairness.
Evaluasi kebijakan pada penerimaan negara bukan pajak (PNBP) pasca produksi: studi pembangunan sektor perikanan tangkap berbasis blue economy di Indonesia Arkan, Muhammad Farrel; Rosdiana, Haula
Journal of Economic Resilience and Sustainable Development Vol. 1 No. 2: (Agustus) 2024
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v1i2.2024.1190

Abstract

Pendahuluan: Sehubungan dengan visi pembangunan sektor perikanan tangkap berbasis blue economy, pemerintah mengatur kebijakan Penerimaan Negara Bukan Pajak Pungutan Hasil Perikanan (PNBP PHP). Berdasarkan PP 85/2021, titik pungutan PNBP PHP tersebut digeser dari yang sebelumnya berada di saat mengajukan perizinan berlayar (PNBP Pra Produksi), menjadi berada di saat mendaratkan ikan hasil tangkapan (PNBP Pasca Produksi). Kebijakan ini merupakan transformasi substansial dalam lanskap kebijakan fiskal di Indonesia dan memicu perdebatan sejak dilaksanakan 1 Januari 2023. Penelitian ini bertujuan untuk mengevaluasi kebijakan PNBP Pasca Produksi dengan menggunakan tiga kriteria evaluasi kebijakan dari Dunn, yaitu efektivitas, efisiensi, dan keadilan. Metode: Pendekatan yang digunakan adalah post-positivist dengan teknik pengumpulan data secara kualitatif melalui wawancara mendalam, observasi lapangan, dan studi kepustakaan. Temuan: Hasil penelitian menunjukkan bahwa kebijakan PNBP Pasca Produksi memberikan keuntungan bagi wajib bayar dan fiskus karena PNBP dipungut atas berat ikan hasil tangkapan riil, bukan atas perkiraan sebagaimana diatur PNBP Pra Produksi. Namun, secara keseluruhan kebijakan ini belum memenuhi kriteria efektivitas, efisiensi, dan keadilan. Dari kriteria efektivitas, kebijakan ini belum efektif mencapai tujuan yang ditetapkan. Dari kriteria efisiensi, kebijakan ini memberatkan wajib bayar dan fiskus dari segi direct money costs, time costs, maupun psychological costs. Dari kriteria keadilan, kebijakan ini memenuhi benefit receive principle, tetapi indeks tarif belum memenuhi prinsip nondiskriminasi karena adanya pembedaan tarif antar ukuran kapal yang sudah tidak relevan. Untuk dapat mendukung pembangunan sektor perikanan tangkap berbasis blue economy, kebijakan PNBP Pasca Produksi setidaknya harus memenuhi ketiga kriteria tersebut. Kesimpulam: Oleh karena itu, penelitian ini menyarankan adopsi teknologi di setiap pelabuhan yang dapat memenuhi kriteria efektivitas serta efisiensi kebijakan. Selain itu diperlukan reformulasi indeks tarif agar memenuhi kriteria keadilan.
Assessing the feasibility of carbon tax implementation: Policy, economic, and administrative challenges Yahya, Omar Deandra; Rosdiana, Haula
Energy Justice Vol. 2 No. 1: (February) 2025
Publisher : Institute for Advanced Social, Science, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/enjust.v2i1.2025.1708

Abstract

Background: This study aims to find and explain the feasibility of implementing a carbon tax in Indonesia. Carbon tax is a complex policy instrument because it includes aspects of taxation, environment, and scientific knowledge related to carbon emissions. Method:This study uses a qualitative approach through literature study and in-depth interviews to analyze the feasibility of a carbon tax based on the principles of good tax policy. Findings: Based on the analysis of four main aspects of tax policy—fairness, economic efficiency, administration, and coherence—carbon tax still faces obstacles in administrative implementation. The main challenges lie in the limited public knowledge of carbon tax and the unpreparedness of the administrative system in managing taxes that involve environmental and scientific factors. In addition, not all people have or use carbon tax objects, such as electricity, so its implementation can cause injustice. Conclusion: The implementation of a carbon tax can have negative impacts if not accompanied by adequate mitigation. One of them is the potential for an increase in the price of essential commodities, such as electricity tariffs, which can burden the community and industry. Therefore, community readiness, mitigation of economic impacts, and readiness of the administrative system and human resources are crucial factors before a carbon tax can be implemented effectively in Indonesia. Novelty/Originality of This Article: This study highlights the administrative challenges in implementing carbon tax in Indonesia with a focus on community readiness, economic impacts, and the integration of tax policy with environmental and scientific aspects, which have been rarely discussed before.
Impact of taxation policy changes on benefits in kind under the harmonization of tax regulations law: Implications for compliance and economic sustainability Shiga, Briliana Aiko; Rosdiana, Haula
Journal of Economic Resilience and Sustainable Development Vol. 2 No. 1: (February) 2025
Publisher : Institute for Advanced Science, Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/ersud.v2i1.2025.1754

Abstract

Background: In 2021, the Indonesian government enacted the Harmonization of Tax Regulations Law/Harmonisasi Peraturan Perpajakan (HPP Law), which introduced several policy changes in taxation, including the taxation of benefits in kind. Benefits in kind, now subject to Income Tax, may lead to complexity regarding the application of value added tax (VAT) on benefits in kind used for personal consumption and gratuitous gifts. This study aims to analyze the changes in taxation policy on benefits in kind following the implementation of the HPP Law, particularly its impact on personal use and gratuitous gifts of benefits in kind already subject to VAT. Methods: This research employs a qualitative approach, collecting data through field studies involving in-depth interviews and literature reviews. The findings indicate that the policy change increases administrative burdens for companies, risks of tax bracket shifts for employees, and complexities in determining the correct tax objects among benefits in kind, personal use, and gratuitous gifts. Findings: Companies face increased complexity in valuing, reporting, and adjusting payroll systems to include in-kind benefits as taxable income, leading to higher administrative costs and risks of reporting errors. Employees, particularly those in middle to upper-income brackets, may experience higher tax liabilities as in-kind benefits push their taxable income into higher tax brackets, increasing personal tax burdens and affecting Article 21 Income Tax obligations borne by employer. Conclusions: The taxation of benefits in kind under the HPP Law introduces complex regulatory challenges for businesses and employees. Increased compliance costs, administrative burdens, and potential tax rate shifts highlight the need for effective policy implementation strategies. Novelty/Originality of this Article: This study provides a comprehensive analysis of the intersection between Income Tax and VAT under the new taxation of in-kind benefits—an area that remains underexplored in Indonesian tax policy research.
Rethinking Value-added Tax Policy on Domestic Wastewater Treatment Services in Indonesia Murwendah, Murwendah; Rosdiana, Haula; Inayati, Inayati; Iraman, Endra
JSP (Jurnal Ilmu Sosial dan ilmu Poltik) Vol 28, No 2 (2024): November
Publisher : Faculty of Social and Political Sciences, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jsp.88456

Abstract

The provision of wastewater treatment services is crucial for protecting human health and maintaining clean water availability. This goal is also a key priority in the Sustainable Development Goals (SDGs). However, the wastewater treatment sector in Indonesia is subject to Value-Added Tax (VAT), resulting in higher expenses for wastewater services, including the costs associated with tax collection. Excessive taxation, including VAT, might decrease the availability of domestic wastewater treatment services from the producers' side and restrict consumers' access to these services. Instead, tax policy should provide incentives for domestic wastewater services aiming to promote development. This study examines the adoption of a VAT policy for domestic wastewater treatment services in Indonesia, emphasising its effects on affordability and sustainability in domestic wastewater management and its policy alternatives. This study employs a qualitative approach. Field observations with in-depth interviews and Focus Group Discussions were conducted in several domestic wastewater treatment sites in DKI Jakarta, Medan, and Surakarta. These field observations were conducted to collect data and information about the business processes in the industries and taxation aspects, especially VAT that affects the industries. The results indicate that providing VAT facilities is crucial for advancing the SDGs program. The VAT facilities policy will result in more significant advantages for the government and society than the revenue forgone from the facilities. This study suggests that developing a policy regarding VAT facilities is essential for domestic wastewater treatment systems. The facilities should apply to services provided by local governments or private entities in collaboration with the government. This VAT incentive proposal is simplified due to its compliance with Article 4A paragraph (3) letter (m) of VAT Law No. 42 of 2009, recently amended by Law No. 7 of 2021. While this study has provided insights into the current situation, further studies need to be conducted to investigate VAT facilities' impact on producers and consumers in the wastewater treatment sector, including the multiplier effects of providing VAT incentives.
Analysis of Administrative Penalty for Late Issuing Tax Invoices in Indonesia: A Comparative Study from Vietnam Khodijah, Siti; Rosdiana, Haula
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2314

Abstract

This study analyzes and compares the administrative penalty for late issuing tax invoices between Indonesia and Vietnam. The existence of a penalty has not been a driving factor for taxpayers to fulfill their tax obligations. Article 14 paragraph (4) General Provisions and Tax Procedures Law regulates the tax penalty for late issuing tax invoices, the same as for those who do not issue invoices. The administrative penalty needs to be analyzed more and compared with other countries' practices. VAT penalty cannot necessarily increase the compliance of taxable entrepreneurs. This research uses primary and secondary data sources for the qualitative method. The results of this study indicate that tax penalties should be designed by looking at the level of taxpayer error. Vietnam has no administrative penalty for the late issue of tax invoices but differentiates more penalties for tax invoices according to the level of violation. Tax penalties in Indonesia should be designed by considering the level of taxpayer violation, as Vietnam regulates. Administrative penalties for late tax invoices should not be the same as those imposed on taxpayers who did not issue tax invoices. The study recommends that tax authorities re-design the administrative penalties policy regarding tax invoice violations.
Analisis Implikasi Kebijakan Minyak Mentah dan Gas Bumi Sebagai Barang Kena Pajak Pasca Berlakunya Undang Undang Nomor 7 Tahun 2021 pada Kegiatan Ekspor Migas oleh KKKS Gross Split Towanda, Imam Gerson; Rosdiana, Haula
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i10.16891

Abstract

Penelitian ini bertujuan untuk mengkaji kebijakan perpajakan terkait dengan penetapan minyak mentah dan gas bumi sebagai barang kena pajak (BKP) dalam konteks industri minyak dan gas (migas), khususnya apakah kebijakan tersebut telah sesuai dengan asas netralitas dan kepastian hukum. Penelitian ini menggunakan metode yuridis normatif dengan analisis peraturan perundang-undangan yang berlaku, seperti UU Nomor 7 Tahun 2021 dan PP Nomor 49 Tahun 2022, serta tinjauan literatur terkait. Melalui pendekatan kualitatif, penelitian ini menganalisis perlakuan Pajak Pertambahan Nilai (PPN) dalam kontrak kerja sama migas, baik untuk skema gross split maupun cost recovery, serta dampaknya terhadap kontraktor kontrak kerja sama (KKKS). Hasil penelitian menunjukkan bahwa penetapan minyak mentah dan gas bumi sebagai BKP dalam rezim perpajakan yang baru dapat menimbulkan ketidakpastian hukum, terutama dalam skema gross split yang tidak diatur secara jelas terkait pengenaan PPN untuk ekspor migas. Dari segi asas netralitas, kebijakan ini menimbulkan beban tambahan bagi KKKS gross split yang tidak mendapatkan fasilitas pengembalian PPN, berbeda dengan skema cost recovery. Kebijakan perpajakan ini masih perlu disesuaikan agar lebih konsisten dengan asas netralitas dan kepastian hukum, terutama terkait ekspor migas dalam skema gross split. Perlu revisi regulasi agar tidak menimbulkan ketidakpastian hukum dan menciptakan perlakuan pajak yang lebih adil dan netral bagi semua KKKS.
Co-Authors Abidin, Mohammad Zainul Alrajbie, Mohammad Toffani Arkan, Muhammad Farrel Hanifa, Vidina Diniarti Herprabangkoro, Guntur Inasito, David Osvaldo Inayati Inayati Iraman, Endra Jamhari Jamhari Murwendah Murwendah Raymundus, Torganda Raymundus, Torganda Roy Valiant Salomo Shiga, Briliana Aiko Siti Khodijah Towanda, Imam Gerson Wandayani Nurfadilah, Wandayani Yahya, Omar Deandra