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All Journal Jurnal Manajemen Pelayanan Publik Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Public Policy Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal La Bisecoman BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Eduvest - Journal of Universal Studies Research of Economics and Business
Titi Muswati Putranti
Fiscal Administration, Faculty Of Administrative Sciences, Universitas Indonesia, Depok
Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Transportation Other

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Model Penyelewengan Pajak Menggunakan Faktur Pajak Fiktif YAMIN, LUIYANTO; PUTrANTI, TITI MUswATI
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue of tax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT, whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism. Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicity of VAT refund has been abused by taxable firms and non taxable firms with the aid of tax officers. This study is aimed to analyze the causal factors of the case of tax-invoice fraud. The study is based on the analysis of interview results with the key informants. There are at least 22 models of tax-invoice fraud occurred on exports. Four main causes for the tax-invoice fraud: (1) the complexity in credit mechanism, (2) poor tax administration, (3) lack of tax audit, and (4) the culture of society. To anticipate the cases of tax-invoice fraud, the government has issued several regulations and circulated letters, including carried out risk analysis in connection with the auditing on VAT refunds.
The Key Sectors in CO2 Emission in Indonesia: Input Output Analysis Imansyah, M. Handri; Putranti, Titi Muswati; Affandi, Dean Yuliandri; Khafian, Nidaan
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

This research is intended to identify changes of key sectors in CO2 emission over the period of 1990-1995. This research uses input-output method for mapping of the biggest polluting industry. By identifying the highest output multiplier, CO2 emission and change of final demand can be known from each of sectors. The research results show that there is emission reduction in the fifteen key sectors over 1990-1995, but there is no significant change in the five key sectors that are still the highest polluters.
Administration Of E-Invoicing Value Added Tax(Comparative Study between Indonesia and Australia) Riki Tenardi; Titi Muswati Putranti
Jurnal Manajemen Pelayanan Publik Vol 4, No 1 (2020): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v4i1.27755

Abstract

Technological changes in tax administration especially VAT have also changed the way tax authorities around the world implement e-invoice tax, one of which is Australia. The Ministry of Finance of the Directorate General of Tax (DGT) Indonesia responded to this in 2013 by creating a VAT administrative technology system called the Electronic Tax Invoice (e-Faktur). This study aims to determine the administration of Indonesian e-Faktur by looking at the Australian e-invoice as a benchmark and to find out the problems of e-Faktur in Indonesia after implementation. This research method is a qualitative method with techniques in the form of literature studies and in-depth interviews with informants. The results of this study are that the e-Faktur of the system in Indonesia is different from the understanding of the existing e-invoicing in the literature and the Australian state. Australian e-invoicing system neglects sending data in the form of digital data (PDF) and sending via email. E-Faktur was found to still have problems after its application such as access which was always problematic because of the network, the insecurity of VAT data, and the costs that still arise due to the application e-Faktur such as the still printing of documents and inefficiency. The conclusion from this study is that there are still fundamental differences between the administration of Indonesian and Australian e-invoice.
Policy Evaluation of Accelerated Vat Refund on Export (Case Study on Indonesian Large Tax Office 1) Franki Nababan; Titi Muswati Putranti; Mohamad Luhur Hambali
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4975

Abstract

This study aims are to analyze the tax administration on the policy of accelerated VAT refund on exports and to analyze the evaluation of the policy for accelerated VAT refund on exports at Indonesian Large Tax Office 1 (LTO 1). The research method used is qualitative research with data collection techniques through in-depth interviews with Indonesian tax stakeholders and literature studies. The results of this study were found that the accelerated VAT refund, especially during the COVID-19 pandemic, can help the cash flow of the Taxable Entrepreneur (TE) to be used to support their business, the process of implementing the accelerated VAT refund policy is not yet effective, as is in line with the findings of the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia / BPK RI), which found that the completion of the VAT Refund process that exceeds the time period, and there are also administrative technical obstacles that must be corrected in order to improve services to TE. Some way that can be used is to simplify the bureaucracy, through a reorganization of the organizational section related to the preliminary VAT refund and optimizing the use of technology in the administration of the accelerated VAT refund.
The Effectiveness of Digitizing Tax Administration to Reduce the Compliance Cost of Taxpayers of Micro, Small, and Medium Enterprises (MSMEs) Scheilla Aprilia Murnidayanti; Titi Muswati Putranti
Jurnal Public Policy Vol 9, No 2 (2023): April
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v9i2.6561

Abstract

MSMEs are a growing and vital sector for the country's economy. However, until now, MSMEs taxpayer compliance is still low. DGT then digitized tax administration with the aim of reducing taxpayer compliance costs for MSMEs taxpayers. This paper analyzes the effectiveness of digitizing tax administration in reducing MSMEs taxpayer compliance costs and DGT's steps to reduce MSMEs taxpayer compliance costs. The method used in this study is qualitative with a literature study approach. Secondary data was obtained from various library sources, including books, encyclopedias, dictionaries, journals, documents, magazines, etc. The study results show that the digitization of tax administration in Indonesia has not reduced the cost of taxpayer compliance for MSMEs taxpayers. In addition, other factors that can influence MSMEs taxpayer compliance include knowledge, mediation, perceptions of fairness, and so on. DGT has simplified the tax system and digitized tax administration to reduce tax compliance costs. The originality of this research is in analyzing the relationship between the digitization of tax administration and tax compliance costs for MSMEs.
Tantangan Administrasi Perpajakan Untuk Lalu Lintas Barang di Kawasan Berikat Siti Rahayu; Titi Muswati Putranti
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.95 KB) | DOI: 10.36418/syntax-literate.v7i4.6734

Abstract

Administrasi perpajakan merupakan perwujudan dari pelaksanaan undang-undang perpajakan yang seharusnya dapat menjadi jembatan yang memudahkan Wajib Pajak dalam melaksanakan ketentuan-ketentuan perpajakan. Namun demikian, untuk lalu lintas barang di Kawasan Berikat, administrasi perpajakan memiliki tantangan tersendiri terutama setelah diberlakukannya 131/PMK.04/2018 sebagaimana diubah dengan 65/PMK.04/2021. Pertanyaannya adalah bagaimana kompleksitas administrasi perpajakan untuk lalu lintas barang di Kawasan Berikat dan apakah administrasi perpajakan telah dapat memfasilitasi lalu lintas barang di Kawasan Berikat sehingga administrasi perpajakan telah sesuai dengan konsep dan ketentuan perpajakan yang berlaku? Penelitian ini sangat penting mengingat administrasi perpajakan merupakan instrumen pendukung bagi Wajib Pajak di dalam melaksanakan ketentuan perpajakan. Dengan melakukan analisis terhadap konsep, ketentuan perpajakan yang berlaku serta beberapa interpretasi dan praktik-praktik yang terjadi di lapangan, penelitian ini merupakan penelitian kualitiatif. Kesimpulannya adalah bahwa administrasi perpajakan setelah diberlakukannya 65/PMK.04/2021 telah memberikan beberapa penegasan sehubungan dengan lalu lintas barang di Kawasan Berikat, namun masih tetap menimbulkan kerumitan di dalam pelaksanaannya dan untuk kasus tertentu administrasi perpajakan belum dapat memfasilitasi lalu lintas barang di Kawasan Berikat karena administrasi perpajakan belum sejalan dengan konsep yang dianut dan ketentuan perpajakan yang berlaku. Oleh karena itu, Kementerian Keuangan bersama dengan Direktorat Jenderal Bea dan Cukai dan Direktorat Jenderal Pajak harus melakukan review dan mensinergikan aturan-aturan yang diterbitkan sehubungan dengan Kawasan Berikat sehingga mudah dilaksanakan oleh para pemangku kepentingan.
Analysis Best Practice Policy Road Pricing to Overcome Negative Externalities of Motorized Vehicles in West Java Danindya, Tiara Alyska; Putranti, Titi Muswati
Journal La Bisecoman Vol. 5 No. 5 (2024): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v5i5.1414

Abstract

This research analyzes best practice policy road pricing in overcoming the negative externalities caused by motorized vehicles in West Java. Negative externalities, such as traffic congestion and air pollution, are major challenges for urban areas in West Java. Through implementation policy studies on road pricing in Singapore and London, this research analyzes the effectiveness of these policies in reducing congestion and improving air quality. The research methods used include literature reviews, policy analysis, and in-depth interviews. The research results show that road pricing can be an effective tool in reducing congestion and air pollution, if there is collaboration with the transportation department, police, and raharja services, adequate technology, effective outreach, and integration with improved public transportation. This policy must be designed holistically by taking into account related opportunities and issues. The role of communication, transparency and an inclusive approach is very important in increasing public acceptance of this policy.
Evaluation of Value Added Tax Collector Appointment Policy in Indonesia from the Perspective of Administrative Simplicity Principle Army Raynard; Titi Muswati Putranti
Eduvest - Journal of Universal Studies Vol. 6 No. 3 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i3.52995

Abstract

The Value Added Tax (VAT) serves as a primary instrument of state revenue that requires both effective collection and administrative simplicity. In this context, Indonesia’s policy of appointing specific entities as VAT withholding agents (Wajib Pemungut or WAPU) aims to enhance compliance and fiscal efficiency; however, questions remain as to whether this policy aligns with the principle of ease of administration. This study evaluates the WAPU policy from that perspective using a qualitative, pragmatic approach through an evaluative literature review. The analysis employs the theoretical frameworks of tax administrative efficiency, the ease of administration principle, and public policy evaluation. The findings indicate that the WAPU mechanism effectively improves revenue collection and narrows monitoring gaps but is administratively inefficient due to the shifting of compliance burdens from the tax authority to businesses. The study identifies an imbalance between fiscal efficiency and administrative simplicity, suggesting the need for policy refinement through digital system integration, administrative incentives, and regulatory adjustments to ensure a VAT collection system that is more efficient, equitable, and sustainable.
Rethinking Value Added Tax in the Digital Economy: Systematic Literature Review of Design, Evaluation, and Administrative Process for Digital Supply Transaction Elsie Sylviana Kasim; Gunadi; Titi Muswati Putranti
Research of Economics and Business Vol. 4 No. 2 (2026): SEPTEMBER 2026
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/reb.v4i2.666

Abstract

In the digital economy, this systematic literature review examines the design, evaluation, and administration of VAT policies. Following PRISMA and the SPIDER model, we searched Scopus using targeted keywords, identifying 114 records. After applying predefined inclusion criteria and open-access filters, 106 records were excluded, leaving eight high-quality articles. The articles were independently assessed for risk of bias using the JBI Critical Appraisal Tool, then subjected to standardized data extraction and thematic synthesis. The Literature has evolved from primarily legal discussions toward a broader, integrated perspective. Five policy approaches emerge: extending tax jurisdiction; facilitating collection through OSS/IOSS; appointing digital platforms as tax collectors; digitizing tax administration; and strengthening international cooperation. VAT outcomes depend not only on policy design, but also on administrative capacity, digital infrastructure, and consumer behavior. These measures can increase revenue and transparency, yet challenges remain, including legal uncertainty, fraud risks, limited data, and weak international coordination. Research also remains concentrated in developed countries. This study proposes conceptualizing VAT as a digital ecosystem involving multiple actors, offering policymakers a framework for developing more effective, adaptive, and inclusive tax regimes across increasingly borderless, rapidly evolving, and diverse digital markets worldwide today.
Co-Authors Affandi, Dean Yuliandri Army Raynard Danindya, Tiara Alyska Dean Yuliandri Affandi Franki Nababan Gunadi Imansyah, M. Handri kasim, elsie M. Handri Imansyah Mohamad Luhur Hambali Nidaan Khafian Riki Tenardi Scheilla Aprilia Murnidayanti Siti Rahayu YAMIN, LUIYANTO