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All Journal JURNAL DINAMIKA EKONOMI PEMBANGUNAN JEJAK Wacana, Jurnal Sosial dan Humaniora Erudio: Journal of Educational Innovation Jurnal Ilmiah Administrasi Publik Pro Bisnis Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) Scientific Journal of Informatics Jurnal Bina Praja Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi JURNAL MANAJEMEN Journal of Public Administration Studies Reformasi : Jurnal Ilmiah Ilmu Sosial dan Ilmu Politik Transparansi Jurnal Ilmiah Ilmu Administrasi JPSI (Journal of Public Sector Innovations) Jurnal Peduli Masyarakat Educoretax KOPEMAS Atestasi : Jurnal Ilmiah Akuntansi
Agus Suryono
Magister Ilmu Administrasi Pubik, Fakultas Ilmu Administrasi Universitas Brawijaya
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Social Sciences Other

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Journal : Educoretax

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Tax Potency On Peer To Peer Lending Business Aribowo, Irwan; Kuntonegoro, Hariomurti Tri; Rofi’ah, Laily; Suryono, Agus; Muluk, Khairul; Wijaya, Andy Fefta
Educoretax Vol 2 No 1 (2022)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v2i1.130

Abstract

In 2019, the transaction value of digital economy has reached $ 40 billion with a projected growth of 49% per year. One of the fast growing digital economy in Indonesia is Peer to Peer Lending (P2P Lending) fintech. The Directorate General of Taxes (DGT) as tax authority must be careful in taking the advantage of opportunities to optimize tax revenue. This study describes the exploration of tax potency in P2P lending business carried out by tax officers. The focus of this research is to find out the taxation aspects of the P2P lending business, to find out how to extract potencies carried out by the tax authorities, and to find out the obstacles in extracting tax potency in the field. The analysis used in this study is qualitative methods. The results indicate that extracting tax potency in this business is still not optimal. Factors that become obstacles in exploring the potency are the limited access to financial data of taxpayers, the absence of specific tax rules regulating the P2P lending business, and the lack of cooperation between interrelated agencies.
Integration Of Population Identification Number (NIK) As Taxpayer Identification Number (NPWP) For Optimizing Tax Compliance: Case Study At Pondok Aren Pratama Tax Service Office Aribowo, Irwan; Kusuma, I Gede Komang Chahya Bayu Anta; Suryono, Agus; Muluk, M.R. Khairul; Wijaya, Andy Fefta
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.747

Abstract

This research focuses on analyzing the effect of integrating the Population Identification Number (NIK) as a Taxpayer Identification Number (NPWP) on optimizing tax compliance for Individual Taxpayers (WPOP) at the Pondok Aren Pratama Tax Service Office (KPP Pratama Pondok Aren). The main motivation of this research is to evaluate the extent to which the integration of NIK as a NPWP can increase tax compliance and tax administration efficiency. Using a descriptive qualitative approach, this research collected primary data through interviews with Taxpayers registered at Pondok Aren Pratama Tax Service Office. The research results show that the majority of Taxpayers do not understand the process and importance of integrating NIK as NPWP. However, effective outreach and increased awareness can encourage better tax compliance. This research provides an important contribution to understanding regarding the implementation of tax policies and strategies to increase tax compliance in Indonesia.
Co-Authors Abadi Sanosra Andy Fefta Wijaya Angki Sesarrita Annegrat, Ahmed Mohamed Bagus Ananda Kurniawan Choirul Saleh Deden Barliahadi Dimas Prihardito Budhiarto Dina Suryawati Dwi Novitasari Elfrida Ratnawati Ghomamul Karim Hamdani Dwi Prasetyo Harnani Hartati, Yuni Ike Wanusmawatie Ilario da Cruz Imam Hanafi Imam Pamungkas Irwan Aribowo, Irwan Irwan Noor Irwan Noor Khairul Muluk Khairur Raziqin Kuntonegoro, Hariomurti Tri Kusuma, I Gede Komang Chahya Bayu Anta Laila Asmari Lestari, Santi Endah M. Saleh Soeaidy M.R. Khairul Muluk Martinho Pereira Mochammad Makmur Muhammad Ma'ruf Mujibur Rahman Khairul Muluk Novita, Asti Amelia Putra, Endry Rahadini, Marjam Desma Rahmad Hidayat Raziqin, Khairur Riyanto Riyanto Rofi’ah, Laily Rozikin, Mochammad Sama’ Iradat Tito Sarwono . Sarwono . Siti Qomariyah Siti Rochmah Sobriyah Sobriyah Sri Handayani Suryani, Roro Lintang Titisari, Catur Tjahjanulin Domai Tjitjik Rahaju Vita Novianti Widiyanto, Suhud Wisnalmawati Wisnalmawati