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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 Jurnal Ilmiah Administrasi Publik
Haula Rosdiana
University of Indonesia
Religion Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis Perubahan Tarif PPH Final Atas UMKM Terhadap Kepatuhan Wajib Pajak Herprabangkoro, Guntur; 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.v9i11.55147

Abstract

Perkembangan jumlah UMKM di Indonesia terus meningkat dan memiliki kontribusi terhadap PDB mencapai 60,51 persen pada tahun 2019. Hal ini menunjukkan peran penting dan strategis UMKM dalam perekonomian nasional. Mengingat potensi penerimaan pajak UMKM yang besar namun tingkat kepatuhan pajak yang belum optimal, Pemerintah mengambil langkah dengan mengimplementasikan presumptive tax pada tahun 2013. Lebih lanjut Pemerintah mengambil langkah penurunan tarif PPh Final UMKM dari 1 persen menjadi 0,5 persen dengan tujuan mempermudah UMKM untuk mengembangkan usahanya serta meningkatkan partisipasi pembayaran pajak UMKM. Penurunan tarif pajak atau tax cut merupakan salah satu instrumen dari supply-side tax policy yang sering digunakan Pemerintah untuk mendorong produktivitas. Oleh karena itu, tidak mengherankan jika pemerintah mendorong perkembangan UMKM dengan menurunkan tarif PPh final menjadi 0,5 persen. Tulisan ini bertujuan menggambarkan pengaruh penurunan tarif pajak dari 1 persen (berdasarkan PP 46/2013) menjadi 0,5 persen (berdasarkan PP 23/2018) terhadap penerimaan negara dan kepatuhan pembayaran wajib pajak UMKM. Menggunakan data nasional bulanan tahun 2015-2021, dilakukan analisis deskriptif statistik non parametrik dengan uji Wilcoxon Signed Ran. Hasil penelitian menunjukkan bahwa perubahan tarif, dalam hal ini penurunan tarif PPh final UMKM menjadi 0,5 persen berdasarkan PP No.23 Tahun 2018 memiliki pengaruh yang signifikan terhadap penerimaan negara dan kepatuhan pembayaran wajib pajak.
Tax Incentives For Indonesian Philanthropy: The Balance of Effectiveness of Pull Factor and The Role of The State Rosdiana, Haula; Murwendah, Murwendah; Inayati, Inayati
Al-Iqtishad: Jurnal Ilmu Ekonomi Syariah Vol. 11 No. 2 (2019)
Publisher : UNIVERSITAS ISLAM NEGERI SYARIF HIDAYATULLAH JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/aiq.v11i2.11240

Abstract

This study aims to evaluate the tax policy on philanthropy in Indonesia. The data are analyzed using mixed approach. The findings of this study indicate that the lack of dynamics in current tax policy is not in harmony with the rapid development of increasingly varied philanthropic activities. Therefore, the donors and recipients face uncertainty related to taxation on philanthropy including tax treatment and tax incentives that can be obtained from the government. Applicable tax policies have not been able to provide incentives for various types of taxes. In other words, the policy of tax incentives on philanthropy activities has not been a pull factor fo rthe community to be more actively involved in philanthropy activities. Regulatory improvement is necessar y, including accommodation of incentives for all types of taxes on philanthropy in Indonesia. Abstrak:Penelitian ini bertujuan untuk mendorong kebijakan pajak filantropi di Indonesia. Data dianalisis dengan menggunakan pendekatan campuran. Temuan penelitian ini menunjukkan bahwa kurangnya dinamika dalam kebijakan perpajakan saat ini tidak selaras dengan perkembangan pesat kegiatan filantropi yang semakin bervariasi. Oleh karena itu, para donor dan penerima menerbitkan publikasi terkait perpajakan filantropi termasuk perlakuan pajak dan insentif pajak yang diperoleh dari pemerintah. Kebijakan pajak yang berlaku belum dapat memberikan insentif untuk berbagai jenis pajak. Dengan kata lain, kebijakan insentif pajak pada kegiatan filantropi belum menjadi faktor penarik bagi masyarakat untuk lebih aktif terlibat dalam kegiatan filantropi. Selain itu, masalah yang terkait dengan administrasi pajak masih ditemukan dalam implementasinya. Perbaikan regulasi diperlukan, termasuk insentif untuk semua jenis pajak untuk filantropi di Indonesia. 
Analisis Putusan Pengadilan Pajak atas Penyerahan Casing & Tubing High Grade Ditinjau dari Compliance Cost & Kebijakan Perpajakan di Free Trade Zone Batam Armando, Tupa Andri; Rosdiana, Haula
Jurnal Ilmiah Administrasi Publik Vol. 5 No. 3 (2019): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2019.005.03.18

Abstract

This research aims to analyze Tax Court Decision is not in accordance with evidences and provisions of tax law and regulation. This research aims also explains standing of Branch Offices and Head Office. In legal provisions, Branch Office is part of Head Office. For simplicity of administration, Head Office and Branch Office are separate entities in fulfilling Tax Obligations referred to Article 12 paragraph (1) of VAT Law, including for purposes of tax invoices. Conclusion from this research is Agreement signed by Head Office with PT Pertamina EP in Jakarta, and also Invoice issued from Head Office to PT Pertamina EP could not be assessed that the person who make submission was Head Office. We need see substance of goods carried out from Batam, Evidence of news event handover of goods show that transfer of rights of taxable goods by Branch Office to PT Pertamina in Batam, and customs documents indicating that PT Pertamina as the owner of goods from since Batam.
Implementasi Kebijakan Value Added Tax Refund (Pengembalian PPN) bagi Perwakilan Diplomatik antara Negara Swedia dan Indonesia Dewi, Riani; Rosdiana, Haula
Jurnal Ilmiah Administrasi Publik Vol. 5 No. 3 (2019): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2019.005.03.17

Abstract

Tax policy in every country has difference outcome in implementation. The difference of policy in VAT (Value Added Tax) Refund process and other country, especially for Diplomatic Representatives is determined by the principle of reciprocity. The purpose of this study is to analyze policy of VAT Refund regulations between diplomatic representative for Sweden and Indonesia, also the adversity in the policy implementation. The analysis of tax refund process will be focused on the authority, tax objects, tax subjects, tax return processes. This type of research uses a qualitative method with a descriptive approach scope to analyze theimplementation of VAT refund in Indonesia to all diplomatic representative. The Findings are the absence of a policy that regulates the time period for the process of tax returns for Diplomatic Representatives and the absence of an integrated online system between the Directorate General of Protocol and Consular, Diplomatic Representatives and Foreign Corporate & Individual (Badora) Tax Service Office to facilitate and reduce human errors.
Co-Authors Abidin, Mohammad Zainul Alrajbie, Mohammad Toffani Arkan, Muhammad Farrel Armando, Tupa Andri Dewi, Riani 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