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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat
Notika Rahmi
Institut STIAMI Jakarta
Humanities Education Public Health Social Sciences Other

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Efektivitas Pertukaran Informasi Otomatis Dalam Menangkal Penghindaran Pajak Chairil Anwar Pohan; Notika Rahmi; Putri Ayu Lestari
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 9, No 1: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v9i1.1623

Abstract

Global financial transactions are one of the most important issues in the world of taxation. These global financial transactions are often one of the ways for taxpayers to do tax evasion and evasion. As a solution to the problem, the government established the Automatic Exchange of Information (AEoI) which is a system that supports the exchange of taxpayer account information between countries at a certain time periodically, systematically, and continuously from the country of income source or place of storing wealth, to the resident country of the taxpayer. This study was conducted with the aim of analyzing the effectiveness of AEoI in preventing tax evasion. This study used a qualitative research method with a descriptive approach, data collection was obtained through interviews, observation and documentation. The research subject is the Directorate General of Taxes (DGT). The results show that from the perspective of effectiveness, the role of AEoI in preventing tax evasion has so far been quite effective because of the big data from AEoI, but there are still weaknesses of AEoI in the completeness of the incomplete or unequal NPWP system data from partner countries so that DGT meets difficulty in tracing it because there is no control feature on the system in matching the NPWP. In addition, the readiness of the internal system in each country and the different capacities of each country related to the completeness of data from partner countries can affect the quality of data information which can become an obstacle in the exchange of information.
Sosialisasi Kebijakan Perpajakan UMKM yang Baru atas PP No.23 Tahun 2018 Pada Pelaku Usaha Mikro di Kota Depok Chairil Anwar Pohan; Pebriana Arimbhi; Notika Rahmi; Zulkifli Zulkifli
Jurnal Komunitas : Jurnal Pengabdian kepada Masyarakat Vol 4, No 2: Januari 2022
Publisher : Institut Ilmu Sosial dan Manajemen Stiami

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1500.357 KB) | DOI: 10.31334/jks.v4i2.1655

Abstract

In Indonesia, the development of the micro, small and medium enterprises sector to date has growed up to such an extent that it is almost equal to the number of those working in other formal sectors. In Java, the number of actors in this sector ranges from 37% to 43%, while outside Java it is even more between 40%-55%. Thus, it can no longer be said that the small and medium-sized business sector is only a temporary shelter for workers who have not been able to enter other formal sectors, but its existence is precisely as a growth motor for economic activity (urban) because of the large number of labor absorption. (equal to the number of workers in the formal sector). The existence of Micro, Small and Medium Enterprises (MSMEs) is no longer in doubt because they are proven to be able to survive and become the driving force of the economy. In 2011 MSMEs were able to make a significant contribution to state revenues by contributing 61.9% of gross domestic product (GDP) income through tax payments. In the field of taxation, the government has made special rules to facilitate MSME actors in paying their taxes, namely through PP. 23 of 2018. In this case, we help MSME actors to improve their abilities and understanding in the field of socializing the Tax Regulations. This activity was attended by 37 MSME business actors in Depok City assisted by the Depok Regional Government. After attending the training, participants were given the opportunity to discuss and consult. The results of the training and mentoring show that there is an increase in knowledge about MSME taxation that can be understood by participants and participants become aware of the new tax regulation, namely PP 23/2018 in order to increase their awareness of the importance of paying taxes.
Co-Authors Chairil Anwar Pohan Chairil Anwar Pohan Pebriana Arimbhi Putri Ayu Lestari Zulkifli Zulkifli