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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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KAJIAN ATAS FORMULASI KEBIJAKAN PENGUNGKAPAN ASET SUKARELA Ahmad Farhan; Haula Rosdiana
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) Vol 1 No 1 (2023): Mei 2023
Publisher : MUC Tax Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61261/muctj.v1i1.13

Abstract

Pemerintah telah mengesahkan Undang-Undang Nomor 7 tahun 2021 tentang Harmonisasi Peraturan Pajak (UU HPP) yang salah satu pokok materinya meliputi kebijakan pengungkapan aset sukarela. Meski diharapkan dapat berimplikasi secara positif terhadap kehidupan masyarakat, namun tidak sedikit yang khawatir kebijakan ini dapat membawa dampak buruk di kemudian hari. Di sisi lain, kebijakan pengungkapan aset sukarela menimbulkan ketidakpastian karena masih banyak orang yang menilai kebijakan ini merupakan tax amnesty jilid dua. Untuk itu, penelitian ini berusaha untuk mengetahui apakah kebijakan pengungkapan aset sukarela merupakan salah satu bentuk dari tax amnesty, menganalisis dasar pertimbangan pemerintah dalam menetapkan kebijakan pengungkapan aset sukarela, proses formulasi kebijakan pengungkapan aset sukarela, dan pemenuhan kriteria good tax policy menurut Joint Venture’s Tax Policy Group dengan kebijakan pengungkapan aset sukarela. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan paradigma post positivist dengan teknik pengumpulan data kualitatif, berupa studi kepustakaan dan studi lapangan. Hasil penelitian ini menyimpulkan bahwa kebijakan pengungkapan aset sukarela merupakan kebijakan yang sama dengan kebijakan tax amnesty. Kemudian, fungsi pajak sebagai instrumen politik dijadikan dasar pertimbangan pemerintah dalam menentukan kebijakan pengungkapan aset sukarela. Lalu, proses formulasi kebijakan pengungkapan aset sukarela telah sejalan dengan konsep formulasi kebijakan model rasional sederhana yang dikemukakan oleh Patton dan Savicky. Kebijakan pengungkapan aset sukarela juga telah memenuhi konsep good tax policy.
Carbon Tax in Indonesia as a Fiscal Instrument and Climate Justice in Supporting the Green Economy: A Literature Review Permata Brillyana Hardini; Haula Rosdiana
Return : Study of Management, Economic and Bussines Vol. 4 No. 6 (2025): Return: Study of Management, Economic and Business
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v4i6.374

Abstract

The carbon tax is a fiscal and environmental policy instrument designed to reduce greenhouse gas (GHG) emissions through a carbon emissions pricing mechanism. This study examines carbon tax policy as both a fiscal tool and an instrument of climate justice in developing countries, focusing on Indonesia. Using a qualitative approach through literature analysis, this research assesses policy dynamics, economic-environmental co-benefits, and implementation challenges of carbon taxation in Indonesia. Findings indicate that carbon taxation significantly accelerates green economy transition by stimulating clean energy investment and augmenting fiscal revenue. However, effectiveness hinges on inclusive policy design, institutional readiness, and compensatory mechanisms for vulnerable populations. In Indonesia, under Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) Law No. 7 of 2021, carbon tax implementation faces delays with uncertain deployment by 2025. This study underscores the necessity of integrating carbon taxation with social protection frameworks to mitigate regressive impacts and ensure equitable low-carbon energy transitions.
UNILATERAL DIGITAL INCOME TAXATION BASED ON SIGNIFICANT ECONOMIC PRESENCE: AFFIRMING INDONESIA’S FISCAL SOVEREIGNTY IN THE DIGITAL ECONOMY ERA Muhamad Iqbal Nurrasyid; Haula Rosdiana
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.20249

Abstract

This study examines the choice of income tax instruments for the digital economy and develops a unilateral digital income tax framework grounded in the concept of Significant Economic Presence (SEP) for Indonesia, set against the prolonged impasse of the OECD/G20 Pillar One multilateral solution. Employing a qualitative juridical-normative approach and a literature study, it compares an SEP-based income tax with the Electronic Transaction Tax (PTE) through three lenses: fairness, consistency with international tax norms, and the strengthening of fiscal sovereignty. The analysis finds that SEP is normatively superior because it taxes profit in accordance with the ability-to-pay principle and aligns with the doctrine of economic allegiance, yet it is constrained in formal enforceability because it collides with the permanent establishment definition embedded in tax treaties. The PTE, by contrast, is easier to administer but is prone to being deemed discriminatory and to provoking retaliation. The study therefore proposes mitigating measures comprising a high revenue threshold and a non-discrimination principle, a phased implementation roadmap inspired by the CBAM transition mechanism, and institutional and fiscal-diplomacy strengthening. Its principal contribution is an integrated unilateral framework linking nexus design, treaty-conflict mitigation, and implementation strategy
Analisis Biaya dan Manfaat Implementasi Core Tax Administration System terhadap Pelayanan Pajak: Systematic Literature Review Novianty; Haula Rosdiana
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1581

Abstract

Penelitian ini bertujuan untuk menganalisis biaya dan maanfaat dari implementasi Core Tax Administration System (CTAS) terhadap pelayanan pajak melalui metode studi literatur dengan pendekatan deskriptif kualitatif. Data diperoleh dari jurnal ilmiah, buku, regulasi, dan dokumen resmi yang relevan dengan digitalisasi administrasi perpajakan. Hasil kajian menunjukkan bahwa CTAS berkontribusi dalam meningkatkan efisiensi administrasi, kualitas pelayanan, integrasi data, transparansi, serta penyediaan wajib pajak. Namun implementasinya masih menghadapi berbagai tantangan, seperti kesiapan infrastruktur teknologi, keamanan data, kompetensi sumber daya manusia, dan literasi digital wajib pajak. Oleh karena itu, keberhasilan implementasi CTAS memerlukan dukungan teknologi yang andal, penguatan kapasitas SDM, serta sosialisasi yang berkelanjutan kepada pengguna.
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