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All Journal Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Jurnal Manajemen Perbendaharaan
Agustinus Imam Saputra
Direktorat Jenderal Pajak
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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PAJAK KARBON SEBAGAI SUMBER PENERIMAAN NEGARA DAN SISTEM PEMUNGUTANNYA Agustinus Imam Saputra
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 3 No 1 (2021): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2021.vol3.iss1.art96

Abstract

The study aims to elaborate on carbon taxes as a potential source of state revenue. This study also provides an overview of the imposition of excise rates that can be applied in Indonesia. Besides, this study tries to look deeper into the procedures for reporting and monitoring excise tax paid by taxpayers. This research uses descriptive qualitative research methods. A review of documents and regulations related to carbon emissions in Indonesia and other countries is an important source. The study was conducted by comparing best practices in several countries with Indonesia regarding government policies regarding carbon tax policies. The study results show that there is potential for state revenue from carbon taxes. On the other hand, the collection of carbon taxes requires a system-integrated procedure between the Ministry of Finance and the Ministry of Environment and Forestry. Therefore, digitizing the system and establishing a data warehouse is important to support the Directorate General of Customs and Excise (DGCE) as the excise collection authority. An important finding in this study's conclusion is the urgent need for regulations to implement a carbon tax in Indonesia. In the future, this research is expected to trigger further research on carbon taxes and their effects on national economic growth.
Analisis Tahapan Kebijakan Pengoptimalan Pendapatan Daerah Agustinus Imam Saputra; Jarot Limpato
Jurnal Manajemen Perbendaharaan Vol 2 No 2 (2021): Jurnal Manajemen Perbendaharaan
Publisher : Direktorat Sistem Perbendaharaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (704.432 KB) | DOI: 10.33105/jmp.v2i2.362

Abstract

Abstract In the era of regional autonomy, local governments are expected to optimize their local revenue to finance the implementation of business process and public services. During the pandemic, local governments have to work harder and be prudent in exploring the potential for local revenue. Rural and Urban Land and Building Tax (RU-LBT) is one source of local revenue that can be extracted. This study investigates the success story of Yogyakarta City in improving the RU-LBT determination in 2020. This study uses a descriptive qualitative approach with the content analysis method. The results of this study show that Yogyakarta was going through a long process in the effort to determine RU-LBT which is supported by a reliable Sales Value of Tax Object (SVTO). Regulations related to the determination of RU-LBT are the Regional Medium-Term Development Plan, General Policy on Regional Revenue and Expenditure Budget, Regional Regulations, Mayor Regulations, and Mayor Decrees. The stimulus in PBB-P2 is concrete steps in mitigating the risk of public resistance affected by the increase in tax payable. Hence, other local governments can make Yogyakarta City as a "best practice" in preparing efforts to explore the potential of RU-LBT. At the end, this study is expected to be a trigger for further research on policies to explore other local taxes. Abstrak Dalam era otonomi daerah, pemerintah daerah diharapkan dapat mengoptimalkan pendapatan asli daerah (PAD) guna membiayai pelaksanaan pemerintahan dan pelayanan masyarakat. Masa pandemi membuat pemerintah daerah untuk lebih bekerja keras disertai kehati-hatian dalam penggalian potensi pendapatan asli daerah. Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu sumber dari pendapatan daerah yang dapat digali. Studi ini menginvestigasi keberhasilan Kota Yogyakarta dalam meningkatkan ketetapan PBB-P2 di Tahun 2020 ini. Studi ini menggunakan pendekatan kualitatif deskriptif dengan metode analisis konten. Hasil studi menunjukan bahwa, Yogyakarta melalui proses yang panjang dalam usaha penetapan PBB-P2 yang didukung oleh Nilai Jual Objek Pajak (NJOP) yang berkualitas. Regulasi yang berkaitan dalam penetapan PBB-P2 ialah Rencana Pembangunan Jangka Menengah Daerah (RPJMD), Kebijakan Umum Anggaran Pendapatan dan Belanja Daerah (KUA), Peraturan Daerah (Perda), Peraturan Walikota dan Keputusan Walikota. Ketentuan stimulus dalam PBB-P2 merupakan langkah nyata dalam mitigasi risiko dari resistensi masyarakat yang terdampak kenaikan pajak terutang. Pemerintah daerah lain dapat menjadikan Kota yogyakarta sebagai “best practice” dalam mempersiapkan usaha penggalian potensi PBB-P2. Studi ini diharapkan bisa menjadi pemicu bagi penelitian lebih lanjut mengenai kebijakan penggalian potensi pajak daerah lainnya.
PENYULUH PAJAK: PENERAPAN CUSTOMER BASED ORIENTED SERVICES DI DIREKTORAT JENDERAL PAJAK Agustinus Imam Saputra
Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan Vol 15 No 1 (2022): Jurnal BPPK
Publisher : Badan Pendidikan dan Pelatihan Keuangan - Kementerian Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48108/jurnalbppk.v15i1.650

Abstract

This study attempts to elaborate on the strategy of service quality and customer satisfaction at Nordstrom as a reflection of the leading private sector. Furthermore, the study wants to bring and adapt Nordstrom's achievements to the public sector, especially for the Indonesian tax authority, Directorate General of Taxes (DJP). Moreover, in 2020, a regulation on tax counselor personnel at the DJP has been issued. Since customer satisfaction increases awareness of fulfilling tax obligations voluntarily, this study is critical to empower tax counselor personnel. It uses descriptive qualitative research methods. Research data were obtained from document and regulation review. Essential lessons from a leading private company customer services strategy are the right people, empowered employee, dan motivating employee. Furthermore, it is necessary to measure the success of customer based oriented services at DJP. The organisation should refer to the success story of Nordstrom, as best practice in satisfying customers. This research can be a trigger of further research in all areas of the public sector.
PENGAWASAN KEPATUHAN PERPAJAKAN INSTANSI PEMERINTAH DESA MELALUI COMPLIANCE RISK MANAGEMENT (CRM) Agustinus Imam Saputra; Moh Abrori Akbar
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 5 No 1 (2023): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI)
Publisher : Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33827/akurasi2023.vol5.iss1.art185

Abstract

This study aims to find out how much tax revenue comes from village government spending through analysis of Compliance Risk Management (CRM) use and mapping villages that need supervision and education in fulfilling tax obligations. This study uses a descriptive quantitative research method by presenting data on the allocation of village income and expenditure and tax payments by village government agencies nationally. The results showed that from 436 districts, there was a phenomenon of differences in the ratio of tax payments compared to the expenditure value of village treasurers with a potential state revenue of around 342 billion. Through CRM supervision of village treasurers, it was found that there were 176 KPP Pratama that had a ratio of village treasurers to tax payments below the national average or 1.658 per cent. The CRM can only predict the taxation potential of one KPP and does not provide taxation potential per village. This study uses secondary data from Indonesian statistic's 2020 and 2021 village financial reports. This study is expected to provide input for policymakers and enrich the perspective of researchers in the use of risk management in the public sector.
Co-Authors Jarot Limpato Moh Abrori Akbar