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All Journal Research In Management and Accounting (RIMA) Jurnal Bisnis Terapan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BIP'S : Jurnal Bisnis Perspektif BISMA (Bisnis dan Manajemen) Konsumen & Konsumsi: Jurnal Manajemen (KKJM)

Lilik Indrawati

Universitas Katolik Darma Cendika

Author-ID : 4224559

Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Program Pengampunan Pajak Di Indonesia: Peluang Dan Harapan Keberhasilannya Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 2 (2016): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Tax amnesty program is one instrument that is used widely by the tax authorities in many countries in order to increase tax revenue, broaden the tax base, improve tax compliance and other purposes. In addition to having a large role in increasing tax revenue, tax amnesty program also may be adversely affected as opposed to the benefits generated. Not all countries implement tax amnesty program success in implementing it. Experiences in the tax amnesty implementation in several countries showed that the program of tax amnesty are carried out several times and the implementation time was easily anticipated by the taxpayer generally not as successful if the program of tax amnesty is only a one-time, non-recurring and can not be anticipated time of its implementation by the taxpayer. In 2016 the Government of Indonesia to implement tax amnesty program that will be implemented starting on July 1, 2016 to March 31, 2017. After going through the analysis based on the experience of implementation of tax amnesty program conducted by several other countries can be predicted that the tax amnesty program implemented by the Government of Indonesia will be a success. Tax amnesty program implemented is estimated to have a great opportunity to meet the expectations of increasing tax revenue, broaden the tax base, improve tax compliance significantly. However, for the hope of repatriation of assets of the taxpayer from abroad into the country seems not to be able to meet expectations.

Tinjauan Teoritis Efektivitas Pemeriksaan Pajak Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 1 (2019): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Each country can use a tax collection system that varies between countries. Basically, each country can choose one of the tax collection systems, namely between the official assessment system or the self assessment system. On the official assessment system the amount of tax payable and must be paid by the taxpayer is determined by the tax authority. Whereas in the self assessment system the amount of tax payable and must be paid will be calculated, deposited and reported by the taxpayer himself. Most countries in the world use the self assessment system. A country that applies the self assessment system will usually experience problems related to the low level of tax compliance. To increase the level of taxpayer compliance, countries that implement the self assessment system must routinely carry out tax audit actions to test the compliance of taxpayers. In order for the purpose of the tax audit to be achieved, the tax audit must be carried out effectively. Indicators that are usually used to assess the effectiveness of tax audits are compliance from taxpayers. The effectiveness of tax audits is also influenced by several factors that can generally be summarized into 7, namely: organization, organizational independence, taxpayer, tax audit quality, tax auditor, regulation, and management support. This research is intended to see whether the tax audit in Indonesia has been running effectively. The effectiveness of tax audits is evaluated by looking at whether the factors that influence the effectiveness of the tax audit have been included in the tax audit in Indonesia. This research is a library research with a statute approach, conceptual approach, and comparative approach. The results of the study show that from the evaluation of all factors that might influence the effectiveness of tax audits, organizational factors, tax auditors, regulations, and management support from the Directorate General of Taxation have met the criteria for the realization of effective tax audits in Indonesia. But the taxpayer factor, the independence of the organization and the tax audit quality have not supported the realization of an effective tax audit. Then when viewed from the level of taxpayer compliance as an indicator that shows that tax audits have been carried out effectively, tax audits in Indonesia have not been effective, because the level of compliance from taxpayers is only at 62.96% for corporate taxpayers and non-individual taxpayers employees and Compliance Ratio Submission of Annual Income Tax Returns in 2017 only reached 72.64%.

Analisis Tarif Dan Besarnya Pajak Bahan Bakar Kendaraan Bermotor Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 11 No 2 (2019): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Fossil-fueled motor vehicles play an important role in supporting the economicactivities of society. Besides having a positive effect on a country's economicgrowth, the operation of fossil-fueled motor vehicles also has a negative impact.These negative effects impose costs on society which are usually known asexternal costs and consist of air pollution costs, congestion costs, accident costs, noise costs and climate change costs. Conceptually, the external costs ofoperating these fossil fuel vehicles must be charged to motor vehicle usersthrough the imposition of various taxes, one of which can be in the form of MotorVehicle Fuel Tax. In Indonesia the Motor Vehicle Fuel Tax is levied as a RegionalTax at a rate of 5% of the Selling Value of Motor Vehicle Fuel and is notdifferentiated for petrol or diesel fuels. Research conducted shows that the MotorVehicle Fuel Tax that is collected in Indonesia is still too small, both from itsabsolute value and its tariffs, when compared with European countries, OECDand non OECD member countries and countries in the Southeast Asia Region. Inaddition, the value of the Motor Vehicle Fuel Tax collected is still insufficient to cover the external costs of operating a fossil-fueled motorized vehicle. Therefore,the tax rates for motor vehicle fuels in Indonesia must be increased and the ratesmust be separated between gasoline fuel which must be higher than diesel fuel.

Perlakuan Pajak Pertambahan Nilai Transaksi E-Commerce Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 8 No 1 (2016): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Developments in science and technology is very rapid at the end of the 20th century, especially information and communication technologies have caused changes in many areas of life, including the business life. One of the benefits of information and communication technologies in the business world is the support of the implementation of bisnis transactions are done online or so-called ecommerce (electronic commerce) through the use of the internet network. Ecommerce transactions are growing very rapidly from year to year. Given the potential tax revenue from this sector, governments around the world must give great attention to the taxation of e-commerce transactions, including the imposition of Value Added Tax. In Indonesia, the taxation of e-commerce transactions are regulated in Circular of the Director General of Tax No. SE-62/PJ/2013 dated December 27, 2013. But what is regulated in Circular of the Director General of Tax No. SE-62/PJ/2013 dated December 27, 2013 is deemed still not enough to regulate all matters relating to the imposition of Value Added Tax on e-commerce transactions. Therefore, it is necessary to develop a set of rules comprehensive for the imposition of Value Added Tax on e-commerce transactions.

Tingkat Kepatuhan Wajib Pajak UMKM Di Jawa Timur, Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 2 (2018): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Micro, small and medium-sized enterprises play an important role in national economic development in many countries around the world. Micro, small and medium-sized enterprises have a large contribution to GDP (Gross Domestic Product), the supply of employment and exports of a country. Although it has a large contribution to the national economy, the contribution of micro, small and medium-sized enterprises to the state income from the tax sector is very small. There is a tendency for voluntary tax compliance from micro, small and medium- sized enterprises to be very low. This research aims to study the level of micro, small and medium-sized enterprises of tax compliance in East Java, Indonesia. To measure the level of tax compliance, 3 indicators are used, namely the ownership of the Taxpayer Identification Number (TIN), compliance with paying Income Tax and compliance to fill out and report the Annual Income Tax Return. The results showed that the level of tax compliance in micro, small and medium enterprises in East Java, Indonesia was still very low. Micro, small and medium-sized who have a Taxpayer Identification Number (TIN) is only 37.80%, those who pay Income Tax are only 21.95% and those who fill and report Annual Income Tax Returns of only 18,29%.

Pengenaan Pajak Penghasilan Untuk Usaha Mikro, Kecil Dan Menengah (UMKM) Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 6 No 1 (2014): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Groups of micro, small and medium enterprises (MSMEs) in many countries are generally low in having the level of compliance to pay taxes. The high level of non-compliance, among others due to the high compliance costs to be incurred by MSMEs to meet their tax obligations through the tax system standards applied by a country. To overcome this, many countries generally use a simpler tax system or MSMEs and are known as the presumptive tax system. In addition, given the arge role of MSMEs to the national economy of a country, MSMEs are often given tax breaks and incentives. This paper aims to carry out a theoretical study of the application of the tax system applied to MSMEs in Indonesia.

Pemanfaatan Internet Oleh Mahasiswa Dalam Menghadapi Masyarakat Ekonomi ASEAN Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 7 No 2 (2015): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The education process is basically the transfer of information. The rapid development of information technology have an impact on human life, especially education. Its positive impact is closely linked to improved quality of life. Information facing ASEAN Economic Community (AEC) is so easily obtained either through the mass media, electronics, as well as through a network of internet technology. The Internet is a network of information, communication, and various sources are not infinite number of which can be used to help users produce a final project, thesis, thesis, dissertation, project work, and so on. Internet as a tool for achieving information on a global scale. Users can now obtain more information than what is contained in the textbooks by searching and accessing all websites around the world. Especially for the students, with the internet which is easily accessible anywhere, using either WIFI or a particular provider, making it easier for students to obtain data or news from domestic and foreign news. Students may also work on assignments, tests, and develop materials that have been received in the lecture. Thus, more extensive knowledge of students.

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 : Fakultas Ekonomi Universitas Katolik Darma Cendika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.343 KB)

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.

Antisipasi Peraturan Perpajakan Di Indonesia Terhadap Praktek Perpajakan Negara-Negara Tax Haven Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 5 No 2 (2013): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

To attract investors, some countries called tax haven countries have done unfair taxation practices. The practice of taxation by the tax haven countries encourage further growth in the activity of tax avoidance and tax evasion internationally. Almost all countries in the world are harmed by the practice of taxation of tax haven countries. The OECD has limited the practices unfair taxation of tax haven countries. Each country around the world will try to anticipate intensely the activity of tax avoidance and tax evasion through international cooperation and incorporate prevention efforts in taxation regulations. This paper will try to assess whether the provision of taxation in Indonesia has been able to anticipate the activities of international tax avoidance and tax evasion.

Kedisiplinan, Kepuasan Dan Motivasi Kerja Merupakan Penunjang Bagi Para Karyawan Perusahaan Swasta Berpendidikan Rendah Untuk Meningkatkan Prestasi Kerja Di Perusahaan Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 4 No 1 (2012): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The results of case studies on PT. Modern Surya Jaya Piling Division in Krian Sidoarjo East Java showed that employees with low education are less disciplined in terms of entry to and from work. The results of research in the field showed that the average employee who delayed between 5-8 people per day, and likely not the same person. Similarly, the lack of discipline in the use of work time is not optimal, no discipline in the use of fuel. The low education employees in general were satisfied with their current jobs, and tend not to want to change job, satisfied with his colleagues, as well as satisfied with the current leadership. Thelow education employees generally stated that they have sufficient income to meet basic needs, and will be even better if there is an additional income. They generally have not been able to meet the employment targets, particularly in terms of time. They also generally have not been able to think for the benefit of thecompany, which is considered only their personal interests

Co-Authors Andrew Effendy Widjaja Devi Dian Amalia Michael Sanjaya Panjaitan, Thyophoida W. S. Setiadi Alim Lim Setiadi Alim Lim Stefanny Irene Putri Maryono Y. Budi Hermanto

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