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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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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.
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 - 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