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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Pengmasku
Muhammad Hammam Rafati Lubis
Politeknik Keuangan Negara STAN
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Mewujudkan Milenial Bijak Sadar Pajak Di Masa Pandemi Covid-19 Ferry Irawan; Bintang Septian Simbolon; Caesario Santo H. Gultom; Dhea Monica Rudi; Ebsan Tangguh Septino; Esti Marintan Sianturi; Grace Shelpia Maduma Manik; Karina Deriska; Muhammad Hammam Rafati Lubis; Perdana Ratus Mangiring Sinaga; Tania Naftali Sianturi
Pengmasku Vol 1 No 2 (2021): Desember 2021
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (535.427 KB) | DOI: 10.54957/pengmasku.v1i2.95

Abstract

The young generation, including millennials, is an important component in national development. Millennials can occupy important positions in the future. Therefore, the level of knowledge and awareness of taxes is a strategic and important thing to understand. Community Service Activities through this web seminar (webinar) aim to provide millennials with tax literacy. The materials presented in the webinar include basic tax concepts, types of taxes, misconceptions about taxes, and the importance of being aware of taxes for the millennial generation. There are several steps involved in the implementation of this webinar. First, the presentation from the resource person. Second, it was followed by a good discussion through the chat box. Third, game activities. At the end of the event there are prizes for active participants. Based on feedback from webinar participants, this activity increases the knowledge and understanding of the participants regarding taxes.
Analisis Pertumbuhan Investor Ritel Pada Masa Pandemi Dan Implikasi Pajak Penghasilan Final Atas Penjualan Saham Di Bursa Muhammad Hammam Rafati Lubis; I Gede Komang Chahya Bayu Anta Kusuma
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1854

Abstract

The Covid-19 pandemic has had a domino effect on the Indonesian economy and stock market. However, in the midst of a sluggish economy, there was a significant increase in the number of retail investors on the Indonesia Stock Exchange. This study aims to analyze the characteristics and level of tax compliance of retail investors who decide to invest in stocks during the pandemic, and to determine the impact of final income tax receipts on stock sales during the pandemic. The research method used is a qualitative method. The research was conducted using primary data and secondary data. Primary data used in the form of open questionnaire data to 120 retail investors. The secondary data used is data on final income tax receipts from the sale of shares from DJP, data on the volume and value of stock trading transactions from IDX, and investor demographic data from KSEI. The results showed that the majority of retail investors who decided to invest in stocks during the pandemic were under 30 years old, had a monthly income of less than IDR 4.8 million, and had a short-term investment type (trading). The level of tax compliance of retail investors who decide to invest in stocks during the pandemic has been formally good but still materially low. The Covid-19 pandemic had a positive impact on increasing final income tax receipts from the sale of shares on the stock exchange. This is due to a significant increase in the volume and value of stock trading transactions at the end of 2020 to early 2021 which shows a sense of investor optimism and is offset by an increase in the number of retail investors.
Co-Authors Bintang Septian Simbolon Caesario Santo H. Gultom Dhea Monica Rudi Ebsan Tangguh Septino Esti Marintan Sianturi Ferry Irawan Grace Shelpia Maduma Manik I Gede Komang Chahya Bayu Anta Kusuma Karina Deriska Perdana Ratus Mangiring Sinaga Tania Naftali Sianturi