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All Journal JURNAL HUKUM Jurnal Studi Pemerintahan Journal of Indonesian Tourism and Development Studies JAM : Jurnal Aplikasi Manajemen Wacana, Jurnal Sosial dan Humaniora International Journal of Local Economic Governance Erudio: Journal of Educational Innovation Jurnal Pembangunan dan Alam Lestari Jurnal Ilmu Sosial dan Ilmu Politik (JISIP) JPAP (Jurnal Penelitian Administrasi Publik) (e-Journal) Journal of Governance and Public Policy Journal of Governance Jurnal Pajak Indonesia (Indonesian Tax Review) International Journal of Social Science and Business JOURNAL OF SCIENCE AND SOCIAL RESEARCH Journal of Public Administration Studies Reformasi : Jurnal Ilmiah Ilmu Sosial dan Ilmu Politik Jurnal Perencanaan Pembangunan Jurnal Desentralisasi The Journal of Indonesia Sustainable Development Planning (JISDeP) Tax Literacy and Leadership Agility: Indigenous Peoples Awareness in Paying Taxes BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Educoretax JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) International Journal of Science and Society (IJSOC) Jurnal Penelitian Kehutanan Wallacea
Andy Fefta Wijaya
Faculty Of Administrative Science Brawijaya University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology 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 Agus Suryono Agus Suryono Agus Suryono Akhmad Amirudin Anacleto Pinto Andy Dwi Cahyono Anesia Ribka Anugerah, Bima Satria Armanu, Armanu Asih Widi Lestari Asti Amelia Novita Athrusy Robiul Hakim Bambang Hendroyono Bambang Supriyono Bambang Supriyono Bambang Supriyono Belly Sultrawijaya Benny Setiawan, Benny Choirul Saleh Dian Andryanto Dwi Permana, I Made Endah Setyowati Fachry Abda El Rahman Fadel Muhammad Fadel Muhammad Fadel Muhammad, Fadel Farida Nurani Firda Hidayati Friska Ayu O Gidion Arif Setyawan Hamidah Nayati Utami Hendroyono, Bambang Hermawan . Hermawan Hermawan Imam Hanafi Imam Hanafi Imam Hardjanto Indah Mindarti, Lely Irwan Aribowo Irwan Aribowo Aribowo Irwan Aribowo, Irwan ISMAIL - Julkarnain, Donny Setyaelvanda Khairul Muluk Khairul Muluk Khuswantoro Akhadi Kuntonegoro, Hariomurti Tri Kusuma, I Gede Komang Chahya Bayu Anta Laily Rofi’ah Lely Indah Mindarti, Lely Indah M.R. Khairul Muluk Madyana Retnaning Hastuti Mahadiansar Mahadiansar Mahadiansar, Mahadiansar Makhsun Hadi Sadikin Manurung, Herdinawaty Mardiyono , Mardiyono Mardiyono Mardiyono Mardiyono Marta Trifena Patriot Moh. Khusaini Mohammad Bisri Mohammad Nuh Muhammad Latif Muriadi Muriadi Nadia Fajriani Ni Luh Yulyana Dewi Nof, Faisal Novita, Asti Amelia Nurani, Farida Pedrito dos Santos dos Santos Permana, I Made Dwi Pongsathon Kaewmanee Pongsathon Kaewmanee Prastyari, Catrine Ana Priyo Budi Santoso Ratih Nurpratiwi Retno Wulan Sekarsari Retno Wulan Sekarsari Rofi’ah, Laily Saleh Soeaidy Samrit Yossomsakdi Santy Nurina Aprilia Siti Rochmah Siti Rochmah Siti Rochmah Siti Rochmah Soni Kurniawan Sony Manggala Putra Sukanto Sukanto Sukoco, Johan Bhimo Suryadi Suryadi Suryadi Suryadi Suyeno Suyeno Tjahjanulin Domai Tjahjanulin Domai Tjahjanulin Domai Wanto, Alfi Haris Wike, Wike Yurizal Yurizal