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All Journal Masalah-Masalah Hukum International Journal of Renewable Energy Development IPTEK Journal of Proceedings Series Al-Iqtishad : Jurnal Ilmu Ekonomi Syariah (Journal of Islamic Economics) Journal of Indonesian Economy and Business Infestasi Jurnal Ilmu Sosial dan Ilmu Politik Jurnal Manajemen Pelayanan Publik Jurnal Administrasi Publik : Public Administration Journal Publik (Jurnal Ilmu Administrasi) Syntax Literate: Jurnal Ilmiah Indonesia Politik Indonesia: Indonesian Political Science Review Owner : Riset dan Jurnal Akuntansi Syntax Idea Jurnal Ilmiah Edunomika (JIE) Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi International Journal of Science and Society (IJSOC) Return : Study of Management, Economic and Bussines PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Social, Ecology, Economy for Sustainable development goals Journal International Journal of Renewable Energy Development Kanun: Jurnal Ilmu Hukum Energy Justice Journal of Economic Resilience and Sustainable Development Jurnal Ilmiah Administrasi Publik Taxpedia
Haula Rosdiana
Department Of Fiscal Administrative Science, Faculty Of Administrative Science, Universitas Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Social Sciences Transportation Other

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A Comparison Study of Fiscal Policy in Different Countries Regarding Plastic Waste Management in Supporting the Achievement of Sustainable Plastic Production and Consumption Patterns in Indonesia Andang Wirawan Setiabudi; Gunadi; Haula Rosdiana
International Journal of Science and Society Vol 4 No 1 (2022): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.235 KB) | DOI: 10.54783/ijsoc.v4i1.410

Abstract

Nowadays, plastic waste management has become an international issue. Plastic waste that is not managed will end up in the ocean and cause dangerous pollution. Environmental issues were agreed to be one of the SDGs goals proclaimed in 2015 by all countries members of the United Nations. All countries, including Indonesia, have implemented various pro-environment policies. One of them is through fiscal policy. How to determine the right fiscal policy so that the management of plastic waste to realize a sustainable pattern of plastic production and consumption to be optimal is important. One of them is by conducting comparative studies on the fiscal policy of plastic waste management in various countries as a policy benchmark. It is what the author did. This research uses a qualitative approach with a comparative study method regarding the form of fiscal policy in various countries used to manage plastic waste. This research data was obtained through literature studies from various journals, articles, and reports on fiscal policy of plastic waste management in various countries and then concluded various similarities and differences. It is hoped that studying various forms of fiscal policy in various countries can provide input to the Indonesian government on the right form of fiscal policy to create a sustainable pattern of plastic production and consumption in accordance with the SDGs goals to be achieved by the Indonesian government.
Supporting Factors in Implementing Joint Analysis Policy between the Directorate General of Tax and Customs and Excise Wandayani Nurfadilah; Haula Rosdiana
Jurnal Administrasi Publik (Public Administration Journal) Vol. 10 No. 1 (2020): Jurnal Administrasi Publik (Public Administration Journal), June
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v10i1.3089

Abstract

The Ministry of Finance released the Synergy Program (Joint Program) in 2017, where one of the subprograms is a Joint Analysis between the Directorate General of Tax and Customs. Joint Analysis is intended to optimize state revenue, tax compliance and can be developed by other subprograms. The implementation of Joint Analysis can encompass non-compliant importers and exporters and close the tax avoidance gap by shifting the location of activities or company domiciles between regions of Indonesia. The purpose of this study is to analyze the enabling factors in implementing a joint analysis policy between the Directorate General of Tax and Customs. This study adopts the positivism paradigm with qualitative methods. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that political support and commitment from the leadership were quite good, but equal treatment at the Regional Office level was still a chore to complete. The legal regulations are complete and clear enough to accommodate the implementation of the program even though the technical operational standards at the Regional Office level are not yet rigid. Resources and governance are quite good although it requires time for the joint team to learn about business processes. Understanding between parties is considered quite good with the growing development of trust and joint commitment to secure state revenue. Communication between joint teams is done practically and flexibly, data exchange can be by email or WhatsApp group. The use of data analytics applications is also quite effective even though it has not yet reached all Regional Offices.
Analysis of Efforts to Increase Income Taxes of Social Media Influencers in Endorsement Activities Fernaldi Anggadha; Haula Rosdiana
Jurnal Administrasi Publik (Public Administration Journal) Vol. 10 No. 2 (2020): Jurnal Administrasi Publik (Public Administration Journal), December
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jap.v10i2.3094

Abstract

Technological developments in the era of globalization have brought changes to marketing techniques, by using social media. Marketing through social media is mostly done by influencers because it is easy to do and earns a fairly large income. The purpose of this study is to analyze the efforts made by the Directorate General of Taxes to increase income tax on social media influencers in endorsement activities. This study adopts the positivism paradigm with qualitative methods. The purpose of this research is descriptive. Primary data sources were obtained through in-depth interviews with selected informants. The results showed that the income of social media influencers or arts workers had great taxation potential. The Directorate General of Taxation seeks to increase income tax receipts for influencers by updating the database, disseminating information and conducting surveillance with law enforcement. The Directorate General of Taxes needs to provide confirmation of the tax provisions for programmatic income so as to provide tax treatment similarities with conventional artist activities and close tax gaps that are widely utilized through online activities.
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
Analisis kepatuhan wajib pajak berbasis gender bagi pelaku UMKM apotek di Jabodetabek Ghea B Astrid; Haula Rosdiana
Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi Vol 7, No 2 (2022): Keberlanjutan
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/keberlanjutan.v7i2.y2022.p128-139

Abstract

There has not been much research that analyzes the compliance of individual taxpayers of MSMEs of the pharmacy sector from a gender perspective. On the other hand, the pharmaceutical sector in the era of the Covid-19 pandemic was recorded as positively affected. Therefore, this initial research aims to describe the compliance of the Individual Taxpayers of the pharmacy business sector. With a population of 5,227 units in 2019, the sample was pharmacy owners in Jabodetabek, which with the formula Slovin, obtained a sample of 98.12 (rounded 100) with a convenience sampling technique. The inclusion criteria of the sample are pharmacies with a turnover of less than Rp: 4.8 billion a year and a sole proprietorship. Using the Mann-Whitney Test, the results revealed that although there was a higher trend of women, there was no significant difference in tax compliance based on the gender of individual taxpayers of MSMEs in the Pharmacy sector Jabodetabek. These results reinforce previous research stating no significant difference in tax compliance between men and women. This research can be an insight for tax authorities to pay attention to gender equality in improving compliance of the individual taxpayer of MSMEs in the pharmacy sector in Jabodetabek.AbstrakBelum banyak riset yang menganalisis kepatuhan Wajib Pajak OP UMKM sektor apotek dari perspektif gender, di sisi lain sektor farmasi dalam era pandemi Covid-19 tercatat terdampak positif. Karena itu, penelitian awal ini bertujuan mendeskripsikan kepatuhan Wajib Pajak OP sektor usaha  tersebut. Dengan jumlah populasi 5.227 unit pada tahun 2019 (Kemenkes, 2020), sampel dalam penelitian ini adalah pelaku usaha apotek di wilayah Jabodetabek, yang dengan rumus Slovin didapat jumlah sampel 98,12 (dibulatkan 100) dengan teknik convenience sampling. Kriteria inklusi dari sampel adalah apotek dengan peredaran bruto kurang dari Rp. 4,8 milyar per tahun serta bentuk usaha perseorangan. Dengan menggunakan Mann Whitney Test, hasil penelitian menunjukkan, meskipun terdapat kecenderungan perempuan lebih tinggi, namun secara statistik tidak terdapat perbedaan kepatuhan pajak yang signifikan berdasarkan gender Wajib Pajak OP UMKM sektor Apotek di Jabodetabek. Hasil ini memperkuat penelitian sebelumnya yang menyatakan tidak ada perbedaan yang signifikan antara laki-laki dan perempuan dalam kepatuhan pajak. Penelitian ini dapat menjadi masukan bagi otoritas pajak terkait kesetaraan gender dalam meningkatkan kepatuhan Wajib Pajak Orang Pribadi UMKM sektor apotek di Jabodetabek
Evaluasi Kebijakan Pajak Penghasilan atas Pembayaran Bunga Pinjaman pada Transaksi Peer To Peer Lending Berdasarkan Prinsip Good Tax Policy Vidina Diniarti Hanifa; Haula Rosdiana
Syntax Idea 1179-1193
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/syntax-idea.v5i9.2553

Abstract

Based on the results of the researcher's previous study, there are several issues arising from tax deductions referring to Law Number 36 of 2008 regarding the Fourth Amendment to Law Number 7 of 1983 regarding Income Tax. In the midst of the researcher's study, a new law was enacted, namely Law Number 7 of 2021 concerning Tax Regulation Harmonization (TRH Law), which was further regulated in the Minister of Finance Regulation Number 69 of 2022 concerning Income Tax and Value Added Tax on Financial Technology Peer-to-Peer Lending Activities. Therefore, an evaluation is needed regarding the Income Tax policy in financial technology peer-to-peer lending interest payment transactions. This research was conducted using a quantitative approach (deductive logic), qualitative data collection techniques, and qualitative data analysis techniques. The results of this study indicate that Law Number 36 of 2008 regarding the Fourth Amendment to Law Number 7 of 1983 regarding Income Tax Article 23 is considered to not provide legal certainty for peer-to-peer lending interest payment transactions, resulting in increased compliance costs, and a lack of administrative simplicity. With the enactment of Law Number 7 of 2021 concerning Tax Regulation Harmonization, legal certainty regarding tax regulations on fintech peer-to-peer lending interest payment transactions has become clearer and more straightforward. In terms of compliance costs, this policy shift has only transferred the withholding obligation burden from the borrower's side to the platform provider. However, overall, the TRH Law and Minister of Finance Regulation Number 69 have accommodated peer-to-peer lending transactions more effectively.
Tax Incentive Policy for Geothermal Development: A Comparative Analysis in ASEAN Mohammad Zainul Abidin; Haula Rosdiana; Roy Valiant Salomo
International Journal of Renewable Energy Development Vol 9, No 1 (2020): February 2020
Publisher : Center of Biomass & Renewable Energy, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/ijred.9.1.53-62

Abstract

This paper examines tax incentive policies in geothermal industries in ASEAN to better understand the development of geothermal industry investment in the ASEAN Member States (AMS) using a qualitative method. The results indicate that tax incentive policies have supported the investment climate and the development of geothermal industries in the AMS. Geothermal investments and production capacities in AMS have increased significantly. AMS that provide geothermal tax incentives include Indonesia, Lao PDR, the Philippines, Thailand and Vietnam. The performance of geothermal tax incentive policies is reflected in the level of utilization of geothermal potential, which is higher in states that provide greater tax incentives. The results also indicate that geothermal power plants in AMS use dry steam, flash and binary cycle technologies with flash plants being the most common. Results suggest that the future development of geothermal energy in AMS will be related to the tax incentive policy and investment climate in those states. Furthermore, the granting of various types of tax incentives should be focused on the initial investment in geothermal development. ©2020. CBIORE-IJRED. All rights reserved
Penyempurnaan Hukum Formal Perpajakan Terkait Tata Cara Perpajakan Haula Rosdiana; Maria R.U.D. Tambunan; Inayati Hifni
Kanun Jurnal Ilmu Hukum Vol 22, No 2 (2020): Vol. 22, No. 2, Agustus 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/kanun.v22i2.13441

Abstract

Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan penting dalam mengejawantahkan hukum material, karena itu Undang-undang Ketentu-an Umum dan Tata Cara Perpajakan (KUP) menjadi salah satu kunci keberhasilan implementasi kebijakan pajak. Mengingat strategisnya peran UU KUP, perlu untuk mereview kembali UU KUP yang saat ini berlaku serta perlu dilakukan suatu penyempurnaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data kualitatif yang terdiri dari studi literatur dan focus group discussion. Penelitian bertujuan memberikan masukan atas KUP yang saat ini masih dalam proses pembahasan dengan menekankan pada aspek kemudahan (ease of administration), keadilan (equity) dan kepastian hukum (law enforcement). Hasil penelitian ini menekan-kan pada hal-hal terkait (i) perlunya meningkatkan basis data perpajakan, (ii) perlunya menjalankan kemudahan administrasi yang berdasarkan ketentuan yang tegas, jelas, dan sederhana, (iii) penegakan hukum yang tegas, (iv) adanya sanksi yang sebanding dengan pelanggaran yang dilakukan oleh wajib pajak, dan (v) peningkatan kualitas layanan dan profesionalisme petugas pajak. Kajian ini diharapkan mampu mendorong terwujudnya regulasi perpajakan pro terhadap optimalisasi penerimaan tanpa mencede-rai hak-hak wajib pajak. Proposal for Amendment of Formal Law on Taxation Procedure  In optimizing tax revenue, the government should design a taxation system that adheres to the principle of efficiency, justice and simplicity. In the taxation system, formal law has an important role in manifesting laws, therefore laws and taxation procedures (KUP) are one of the keys to the successful implementation of tax policies. Considering the strategic role of the KUP Law, it is necessary to review the KUP Law which is currently in force and needs to be improved. This study uses a qualitative approach with qualitative data collection techniques consisting of literature studies and focus group discussions. The research aims to provide input on KUP which is currently still in the process of discussion by emphasizing aspects of ease (ease of administration), justice (equity) and legal certainty (law enforcement). The results emphasize issues related to (i) the need to increase the taxation database, (ii) the need to carry out administrative facilities based on firm, clear and simple provisions, (iii) strict law enforcement, (iv) comparable sanctions with violations committed by taxpayers and (v) improving the quality of service and professionalism of tax officials. This study is expected to be able to encourage the realization of tax regulations that are pro to the optimization of revenue without harming the rights of taxpayers.
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.
Co-Authors - Inayati Abidin, Mohammad Zainul Ahmad Farhan Alrajbie, Mohammad Toffani Andang Wirawan Setiabudi Andrian Sukmana Arkan, Muhammad Farrel Armando, Tupa Andri Dewi, Riani Edi Slamet Irianto Fernaldi Anggadha Ghea B Astrid Gunadi Hanifa, Vidina Diniarti Herprabangkoro, Guntur Inasito, David Osvaldo Inayati Hifni Inayati Inayati Inayati Inayati Inayati Inayati Iraman, Endra Jamhari Jamhari Maria R.U.D Tambunan Mohammad Zainul Abidin Muhamad Iqbal Nurrasyid Murwendah Murwendah Novianty Permata Brillyana Hardini Raymundus, Torganda Raymundus, Torganda Roy Valiant Salomo Shiga, Briliana Aiko Siti Khodijah Sunaryo Sunaryo Towanda, Imam Gerson Vidina Diniarti Hanifa Wandayani Nurfadilah Wandayani Nurfadilah, Wandayani WIDDYA RAHMAWATY Yahya, Omar Deandra