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All Journal Jurnal Pajak dan Bisnis (Journal of Tax and Business) Jurnal Pajak Vokasi (JUPASI)
Hasan Rachmany
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Economics, Econometrics & Finance Social Sciences

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Kualitas Pelayanan Penerimaan Beras Sejahtera (Rastra) Di Desa Binangga Kecamatan Parigi Tengah Kabupaten Parigi Moutong Tri Wahyuni; Slamet Riadi; Suasa Suasa; Haedar Akib; Hasan Rachmany
Jurnal Pajak dan Bisnis Vol 1 No 1 (2020): Jurnal Pajak dan Bisnis
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (507.523 KB) | DOI: 10.55336/jpb.v1i1.7

Abstract

This study aims to determine the quality of receiving services for Prosperous Rice in Binangga Village, Central Parigi District. The basis of the research used is qualitative and type of research that is descriptive. Where the withdrawal for informants is done by Purpossive techniques. Data types are primary and secondary data. Data collection techniques used are library research, field research (observation, interviews, and documentation). While the informants numbered 9 people. The aspects used in the study consisted of 5 indicators proposed by Zeithami, Parasuraman, Berry, (Harbani Pasolong) which were used to measure service quality. where the five indicators are Tangibles (Physical Appearance), Reability (Reliability), Responsiveness (Reaponsive) (Assurance), Assurance (Guarantee), Emphaty (Treatment or Attention). Based on the results of the research obtained, it can be concluded that the Prosperous Rice Service Quality in Central Parigi District, Parigi Moutong District has not run well seen from the five indicators used in terms of Tangibles, Reability, Responsiveness, Assurance, Emphaty (Treatment or Attention). In terms of physical appearance in terms of facilities and infrastructure in the village it is not yet adequate, in terms of responsiveness in providing services that have not been appropriate and fast in serving the community, and in terms of empathy or attitude of justice provided by the officers who are responsible for distributing prosperous rice have not fully applied fair in providing services to the community.
Evaluasi Kebijakan Pemberian Insentif Pajak Bagi Wajib Pajak yang Terdampak Covid-19: Studi Kasus di KPP Wajib Pajak Besar Satu Heri Hendrianto; Hasan Rachmany
Jurnal Pajak Vokasi (JUPASI) Vol. 7 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

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Abstract

The Covid-19 pandemic has caused a major shock to the national economy, prompting the government to issue tax incentive policies to ease the burden on taxpayers. This study evaluated the tax incentive policy for taxpayers affected by covid-19 at the Large Tax Office One (KPP Wajib Pajak Besar Satu) using the six public evaluation criteria by William Dunn: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The research adopts a qualitative approach, with data collected through in-dept interviews and document analysis. The problem formulation includes questions regarding the background of the tax incentive regulation implementation, obstacles that hinder optimal execution, and proposed actions to prevent the recurrence of similar phenomena. The objectives of the study include understanding the policy background, identifying the causes of suboptimal implementation, and formulating appropriate recommendations. The results show that the implementation of the tax incentive policy was relatively effective and efficient, although there were administrative barriers, limitations related to business field classification (KLU), and a lack of public outreach. This study recommends simplifying procedures and expanding the scope of incentives in the future as part of an emergency fiscal response. Keywords: Policy Evaluation; Tax Incentives; Covid-19; Taxpayer; Large Tax Office
Legitimate Expectation Dalam Sengketa Transfer Pricing: Studi Kasus Watsons V. Dgir Malaysia Agus Suharsono Suharsono; Hasan Rachmany
Jurnal Pajak dan Bisnis Vol 7 No 1 (2026): Journal of Tax and Business
Publisher : LPPM-STPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55336/jpb.v7i1.429

Abstract

Penelitian ini mengkaji penerapan prinsip legitimate expectation dalam sengketa transfer pricing melalui studi kasus Watsons v. DGIR di Malaysia. Tujuan penelitian adalah menganalisis pelanggaran prosedural dan substantif oleh otoritas pajak serta merumuskan rekomendasi penerapan prinsip tersebut dalam sistem hukum pajak Indonesia. Metode yang digunakan adalah pendekatan yuridis normatif dengan analisis putusan pengadilan dan literatur hukum. Hasil penelitian menunjukkan bahwa pengadilan Malaysia menolak koreksi fiskal yang tidak didasarkan pada analisis pembanding yang sah, dan menegaskan pentingnya perlakuan yang konsisten terhadap wajib pajak. Prinsip legitimate expectation terbukti relevan dalam konteks perpajakan dan mendukung penerapan arm’s length principle serta standar internasional BEPS Action 14. Penelitian ini merekomendasikan agar prinsip legitimate expectation dimasukkan dalam ketentuan pemeriksaan pajak dan dijadikan pedoman bagi hakim dalam memutus sengketa tranfer pricing.
Co-Authors Agus Suharsono Suharsono Haedar Akib Heri Hendrianto Slamet Riadi Suasa Suasa Tri Wahyuni