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All Journal JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Ayudya Purwani Putri
Unknown Affiliation
Economics, Econometrics & Finance

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Analisis Keterbukaan Akses Informasi Keuangan dalam Peningkatan Penerimaan Pajak Agus Bandiyono; Ayudya Purwani Putri
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol 9, No 2 (2021): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v9i2.8561

Abstract

This study aims to analyze the implementation of the Policy on Access to Financial Information for Tax Purposes and its role in increasing tax revenue at KPP Pratama Surakarta and the problems or obstacles faced in its implementation. The author uses a qualitative writing method with a literature study approach and field studies in its preparation. The results of this study indicate that the implementation of the Policy on Access to Financial Information for Tax Purposes contributes to the level of tax revenue at KPP Pratama Surakarta, although not significantly. Meanwhile, in its implementation there are still some obstacles experienced by the tax authorities, especially in terms of implementing requests and receipts of IBK (Information, Evidence, and/or Information) so that the Policy for Opening Access to Financial Information for Tax Purposes cannot be utilized optimally. 
EXTENSIFICATION OF FUEL EXCISE: POTENTIALS AND ECONOMIC IMPACTS IN INDONESIA Setiawan, Prayoga; Gabiela Gumilang; Ayudya Purwani Putri; Muhamad Refkhi Al Aqilah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 1 (2025): JANUARI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i1.22072

Abstract

The purpose of this research is to find out the revenue potential and economic impact of imposing an excise tax on RON 90 fuel oil (BBM) in Indonesia. Using the input-output (IO) analysis method and secondary data from the Central Bureau of Statistics and the Ministry of Energy and Mineral Resources, this study analyzes the impact of applying specific excise tariffs of IDR1,000, IDR2,000, and IDR3,000 per liter. The results show that the implementation of excise tax can contribute substantially to state revenue, but also shows significant negative impacts on economic output, gross value added, and labor compensation in various sectors. To mitigate these negative impacts, it is recommended that the additional state revenue be allocated as a stimulus to the affected sectors. The fuel excise policy will be more effective if accompanied by a stimulus policy for the affected sectors through additional government spending, in order to encourage an increase in output and gross value added at the macro level.
Co-Authors Agus Bandiyono Gabiela Gumilang Muhamad Refkhi Al Aqilah Setiawan, Prayoga