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Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 1 (2018): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.

Analisis Rasio Perpajakan Badan Usaha Sub Sektor Telekomunikasi Sebelum Dan Saat Covid-19 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 14 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

This study aims to examine whether there are differences in the profitability performance of the telecommunications sub sector business entities on the Indonesia Stock Exchange in the period before the occurrence of Covid-19 and during the occurrence of Covid-19. To measure the profitability performance used 12 taxation ratios and 2 other important profitability ratios. These ratios are calculated using data from the financial statements of telecommunication sub sector business entities on the Indonesia Stock Exchange in 2018-2021. For conditions prior to the occurrence of Covid-19, financial report data for 2018 and 2019 are used and for conditions during the occurrence of Covid-19, financial report data for 2020-2021 are used. The ratio data obtained were tested for normality using the Kolmogorov-Smirnov and Shapiro-Wilk methods. Ratios whose data before and during the occurrence of Covid-19 are normally distributed will be subjected to a Paired Samples T Test to determine whether there is a significant difference in values before and during the occurrence of Covid-19. Meanwhile, for ratios whose data are not normally distributed, the Wilcoxon Signed Rank Test is carried out to determine whether there is a significant difference in values before the occurrence of Covid-19 and during the occurrence of Covid-19. This study shows that there are 2 different ratios, namely Gross Profit Margin (GPM) and Rent/Sales (S/P) in the period before and during the Covid-19 outbreak. While the other 12 ratios are Pretax Profit Margin (PPM), Net Profit Margin (NPM), Corporate Tax to Turn Over Ratio (CTTOR), Operating Profit Margin (OPM), Return on Equity (ROE), Return on Assets (ROA), Depreciation/Sales (P/P), Interest/Sales (B/P), VAT/Sales (PPN/P), Salary/Sales (G/P), Non Operating Income/Sales (PLU/P), and Non Operating Expense/Sales (BLU/P) did not show any difference between before and during the Covid-19 outbreak.

Audit Lag Perusahaan Sektor Keuangan Dan Non Keuangan Sebelum Dan Saat Covid-19 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

This study aims to determine whether there are differences in the audit lag of companies engaged in the financial sector and the non-financial sector listed on the IDX (Indonesian Stock Exchange). In addition, this study also aims to find out whether there are differences in the audit lag of companies in the financial, nonfinancial, and all business sectors in the period before the Covid-19 pandemic occurred compared to the period during the Covid-19 pandemic. The sampling method used is non-probability purposive sampling. The number of samples taken using this sampling method were 104 companies engaged in the financial sector and 380 companies engaged in the non-financial sector or 484 companies from all business sectors. Because the data used is not normally distributed, nonparametric statistical tests are used. To test whether there are differences in audit lag between companies in the financial and non-financial sectors both in the period before the Covid-19 pandemic and during the period when the Covid-19 pandemic occurred, the Mann Whitney Test was used. Meanwhile, to test whether there were differences in the audit lag of companies engaged in the financial, nonfinancial, and all business sectors in the period before the Covid-19 pandemic occurred compared to the period when the Covid-19 pandemic occurred, the Wilcoxon Signed Rank Test was used. The results of the study show that there is a significant difference in audit lag between companies engaged in the financial sector compared to companies engaged in the non-financial sector. In addition, the results of the study also show that there are differences in the audit lag of companies engaged in the financial, non-financial, and all business sectors between the period before the Covid-19 pandemic occurred compared to the period during the Covid-19 pandemic.

Implementasi Pajak Pertambahan Nilai Di Indonesia: Suatu Studi Perbandingan Di Negara-Negara ASEAN-9 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 1 (2020): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v12i1.24

Indonesia was the first country in Southeast Asia to implement the Value Added Tax on April 1, 1985. This step was then followed by several other countries in Southeast Asia, particularly those who were members of the ASEAN community. However, there are also a number of ASEAN member countries that do not use the Value Added Tax system. In this paper, a comparative study will be carried out on the application of Value Added Tax in Indonesia, compared to other ASEAN member countries, specifically with 8 ASEAN member countries, namely the Philippines, Cambodia, Laos, Malaysia, Myanmar, Singapore, Thailand, and Vietnam which together with Indonesia hereinafter referred to as ASEAN-9. Comparisons are only made among the 9 ASEAN member countries, and not the whole 11 ASEAN member countries, due to difficulties in gathering data from the other 2 ASEAN member countries. Overall implementation of Value Added Tax, or similar taxes in ASEAN-9 countries is good, and has many similarities in principle. This of course will provide many conveniences if it is desired to integrate the Value Added Tax system, or similar taxes into only one tax system that is uniformly applicable in ASEAN countries. From the results of comparative studies show that the implementation of Value Added Tax in Indonesia is still the best compared to 8 other ASEAN-9 countries, because it is in accordance with the basic principles of the Value Added Tax system. However, the Value Added Tax system implemented in Indonesia needs to be improved by removing the Value Added Tax collection rules by government treasurers, and certain business entities when making a purchase from a Taxable Entrepreneur.

Tinjauan Teoritis Peraturan Pencegahan Value Added Tax Fraud Dan Value Added Tax Evasion Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 12 No 2 (2020): Juli
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar

Overall the existing taxation regulations in Indonesia are good enough to prevent the possibility of Value Added Tax Fraud and Value Added Tax Evasion. For each violation committed will be subject to sanctions. Unintentional violations will be subject to administrative sanctions, while intentional violations of Value Added Tax Fraud and Value Added Tax Evasion in addition to administrative sanctions will also be subject to criminal sanctions to provide a deterrent effect. The use of communication and information technology in the tax administration system in the form of e-Invoice and e-SPT for Value Added Tax is very helpful in preventing Value Added Tax Fraud and Value Added Tax Evasion. However, it is necessary to improve policies and regulations so that Value Added Tax Fraud and Value Added Tax Evasion can be minimized even more.

Audit Lag Perusahaan Sektor Keuangan Dan Non Keuangan Sebelum Dan Saat Covid-19 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 15 No 1 (2023): Januari
Publisher : Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37477/bip.v15i1.393

This study aims to determine whether there are differences in the audit lag of companies engaged in the financial sector and the non-financial sector listed on the IDX (Indonesian Stock Exchange). In addition, this study also aims to find out whether there are differences in the audit lag of companies in the financial, nonfinancial, and all business sectors in the period before the Covid-19 pandemic occurred compared to the period during the Covid-19 pandemic. The sampling method used is non-probability purposive sampling. The number of samples taken using this sampling method were 104 companies engaged in the financial sector and 380 companies engaged in the non-financial sector or 484 companies from all business sectors. Because the data used is not normally distributed, nonparametric statistical tests are used. To test whether there are differences in audit lag between companies in the financial and non-financial sectors both in the period before the Covid-19 pandemic and during the period when the Covid-19 pandemic occurred, the Mann Whitney Test was used. Meanwhile, to test whether there were differences in the audit lag of companies engaged in the financial, nonfinancial, and all business sectors in the period before the Covid-19 pandemic occurred compared to the period when the Covid-19 pandemic occurred, the Wilcoxon Signed Rank Test was used. The results of the study show that there is a significant difference in audit lag between companies engaged in the financial sector compared to companies engaged in the non-financial sector. In addition, the results of the study also show that there are differences in the audit lag of companies engaged in the financial, non-financial, and all business sectors between the period before the Covid-19 pandemic occurred compared to the period during the Covid-19 pandemic.

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