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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Journal of International Conference Proceedings Journal Research of Social Science, Economics, and Management
Arifin Rosid
Direktorat Jenderal Pajak, Kementerian Keuangan Republik Indonesia & Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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DAMPAK EKONOMI PANDEMI COVID-19 TERHADAP PELAKU USAHA DI INDONESIA Tri Bayu Sanjaya; Arifin Rosid; Galih Ardin
Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 4 No 1 (2022): 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/akurasi2022.vol4.iss1.art160

Abstract

There is a great deal of consensus that in addition to cause adversarial impact on the health sector, Covid-19 pandemic has also caused economic disruption on an unprecendeted scale. However, empirical studies that specifically scrutinise the economic impact of this pandemic in Indonesia are still limited. This study aims to provide a more detailed picture of the economic disruption experienced by Indonesian businesses in the time of the pandemic. Analysing survey data from 12,361 respondents, this paper shows in greater detail the effect of Covid-19 shocks on sales, operating expenses, business capacity, business operational difficulties and status, including marketing and labor-related strategies taken by businesses to maintain their business activities. This study also further analyses the implications of variations in the relationship between business operational difficulties, marketing strategies, and labor-related strategies with the annual turnover and the location of the businesses to show heterogeneity in its impact. Terdapat konsensus bahwa selain berdampak ke sektor kesehatan, pandemi Covid-19 juga memberikan dampak negatif terhadap ekonomi secara luas. Namun, studi empiris yang secara spesifik membahas dampak ekonomi dari pandemi ini di Indonesia masih terbatas. Studi ini bertujuan untuk memberikan gambaran yang lebih detail mengenai dampak ekonomi yang dialami oleh pelaku usaha di Indonesia selama pandemi. Berdasarkan hasil analisis terhadap data dari 12.361 pelaku usaha, studi ini menunjukkan secara detail perubahan penjualan, beban usaha, penggunaan kapasitas usaha, kesulitan operasional usaha yang dihadapi, status operasional usaha, termasuk strategi penjualan dan strategi terkait tenaga kerja yang diambil oleh pelaku usaha untuk mempertahankan aktivitas usaha. Studi ini juga menganalisis lebih jauh implikasi dari variasi hubungan kesulitan operasional usaha, strategi penjualan, dan strategi terkait tenaga kerja dengan omzet dan lokasi dari pelaku usaha untuk melihat dampaknya yang beragam.
Thin Capitalization Rules, Capital Structure, Tax Avoidance, and the Covid-19 Pandemic: Evidence from Indonesian Listed Firms Faisal Faisal; Arifin Rosid
Journal of International Conference Proceedings (JICP) Vol 5, No 2 (2022): BEFIC Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i2.1684

Abstract

In 2015, the Indonesian Government issued a regulation regarding thin capitalization rules, which was applied in 2016. This study generally aims to test and analyze the effectiveness of thin capitalization rules in reducing tax avoidance measures in Indonesia, especially for listed companies. The effect of thin capitalization rules is divided into two types: the influence on the company's capital structure (direct impact) and corporate tax avoidance (indirect impact). The test was carried out using a regression method with a difference-in-difference (DiD) approach in proving causal inference between the studied independent and dependent variables. Furthermore, this research will also discuss the moderating effect of the financial crisis due to the Covid-19 pandemic. The selection of samples uses purposive sampling techniques, where the samples are companies listed on the Indonesia Stock Exchange from 2011 to 2020. The regression results indicate that implementing thin capitalization rules negatively affects companies' capital structure but does not affect their tax avoidance level. The results also confirm that the economic crisis caused by the Covid-19 pandemic moderates the influence of thin capitalization rules on capital structures and tax avoidance levels of enterprises. The findings are expected to offer relevance, particularly to the Indonesian tax authority, concerning the effectiveness of the thin capitalization rules in minimizing the possibility of tax avoidance. Keywords: Capital Structure, Covid-19 Pandemic, Public Companies, Tax Avoidance, Thin Capitalization Rules.
Artificial Neural Networks for predicting taxpaying behaviour of Indonesian firms Arifin Rosid
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.526

Abstract

Big data and sophisticated analytics might help tax authorities extract actionable data insights. In response, this paper employs an Artificial Neural Networks (ANN) model to predict and discover the determinants of firms’ taxpaying behaviour. Examining 538,254 firm-level administrative data across fiscal years 2014 and 2019, this study is the first to apply ANN to exploit the taxpaying behaviour of Indonesian firms. Multi-Layer Perceptron Neural Network-based models were trained to predict three categories of taxpaying measurement—i.e., Corporate Tax Turnover Ratio (CTTOR)—across varying magnitudes of annual turnover. The models predicted the firms’ taxpaying behaviour with an average accuracy rate above 92%. This study also reveals heterogeneous channels responsible for firms’ taxpaying behaviour across groups. The findings demonstrate other business income and positive fiscal adjustment to be significant predictors of taxpaying behaviour for small and medium firms. In contrast, operating profit margin, other business expenses, and negative fiscal adjustment are prominent predictors for large corporations. The findings of this study can provide valuable assistance to decision-makers and relevant stakeholders in tax administrations by identifying potential areas of misreporting in annual tax returns. This evidence-based approach could enable tax administrations to develop more effective policies while potentially reducing the need for extensive monitoring and associated costs.
Analysis Of Tax Disputes On Loans From Shareholders: A Case Study On Tax Court Rulings For The Period 2018-2022 Indah Parmalia; Arifin Rosid
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i3.565

Abstract

This research aims to analyze the causes of tax disputes over loans from shareholders. This research is also intended to provide recommendations for minimizing the occurrence of tax disputes over loans from shareholders. This research is qualitative research with a case study approach and was carried out using content analysis of tax court decisions and analysis of interviews with the Fiscus and Taxpayers. Loan disputes from shareholders consist of formal disputes and material disputes. The results of this research show that formal loan disputes from shareholders occur due to the implementation and application of tax regulations, while material disputes relate to loan terms, debt ratios and interest rates. Therefore, this research provides a solution for the Directorate General of Taxes (DGT) and Taxpayers to reduce loan disputes from shareholders occurring again. DGT can make policies and regulations related to cash pooling and loan interest rates. Solutions that can be given to taxpayers are holding training and Focus Group Discussions (FGD) related to taxation, holding meeting or actively consulting with Account Representatives (AR), paying attention to formal provisions for transactions even though they are carried out between companies of the same group. The limitation of this research is that there is still decision data that is not included in this research and there is decision data that cannot be read because the decision results are the results of manual scans downloaded from the Tax Court website.
Evaluasi Penerapan Batasan Omset Tertentu Tidak Dikenakan PPh Final (Studi Kasus KPP Pasar Rebo) Yolla Angela Rulianty Sibarani; Arifin Rosid
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2089

Abstract

UMKM memiliki peran yang besar bagi perekonomian Indonesia, namun fakta tersebut tidak sesuai dengan kontribusi pajaknya. Penerimaan pajak yang rendah dari sektor UMKM tersebut menggambarkan kepatuhan perpajakan yang juga rendah. Penelitian ini bertujuan untuk melakukan evaluasi terhadap kebijakan batasan sebesar Rp 500 Juta tidak dikenakan Pajak Penghasilan Final untuk WP OP UMKM yang diatur dalam PP Nomor 55 Tahun 2022. Evaluasi dilakukan menggunakan kriteria yang diterbitkan oleh OECD (2021) yaitu relevansi, efektivitas, dampak dan koherensi. Penelitian ini menggunakan metode studi kasus jenis evaluasi dengan pendekatan kualitatif deskriptif. Objek studi kasus adalah KPP Pratama Jakarta Pasar Rebo yang memiliki jumlah Wajib Pajak UMKM terbanyak di wilayah Jakarta Timur. Pada penelitian ini digunakan teknik pengumpulan data berupa data sekunder, studi pustaka dan data primer. Data sekunder yang digunakan yaitu tingkat kepatuhan Wajib Pajak UMKM KPP Pratama Pasar Rebo dalam 5 (lima) tahun terakhir yang diperoleh dari Direktorat Jenderal Pajak. Data primer adalah hasil wawancara mendalam kepada beberapa pihak yang berhubungan langsung dengan penerapan kebijakan tersebut, yaitu Wajib Pajak dan pemerintah. Dasar pemilihan narasumber adalah purposive sampling dan wawancara dilakukan dengan cara semi-terstruktur. Hasil penelitian menunjukkan bahwa kebijakan batasan Rp 500 Juta tepat untuk kondisi UMKM saat ini karena memberikan kemudahan dan keadilan bagi Wajib Pajak Orang Pribadi UMKM. Selain itu kebijakan tersebut menghasilkan dampak berupa peningkatan kepatuhan perpajakan. Kebijakan batasan Rp 500 Juta selaras dengan kebijakan perpajakan lainnya.
Evaluasi Implementasi Program Pengungkapan Sukarela (PPS) pada KPP Pratama Jakarta Tambora Indah Yuliana Putri; Arifin Rosid
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2377

Abstract

Tax revenue is still the most important source of income in Indonesia, it can be seen that taxes contribute 80% of the total state revenue in 2023. One policy that is widely used by the state to raise state revenue is the tax amnesty policy. Indonesia has implemented several tax amnesty policies, the Voluntary Disclosure Program is the latest tax amnesty policy implemented in Indonesia. This study aims to evaluate the implementation of the Voluntary Disclosure Program (VDP) for Individual Taxpayers at KPP Pratama Jakarta Tambora. The results of this evaluation are expected to be input for the Directorate General of Taxes in making future tax amnesty policies. This research uses descriptive qualitative method based on the OECD evaluation criteria framework to evaluate PPS. The data used in this research is primary data obtained from interviews with the Head of Office, three Account Representatives, and a Tax Extension Supervisor. In addition, this study also uses secondary data from the Directorate General of Taxes (DGT). The result of this research is that PPS succeeds in optimizing tax revenue, broadening the tax base, and creating compliance in the short term, but PPS does not succeed in creating taxpayer voluntary compliance in the long term. It is hoped that in the future the government will not implement tax amnesty programs too often and tax amnesty policies should be followed by law enforcement in order to create sustainable compliance.
Co-Authors Faisal Faisal Galih Ardin Indah Parmalia Indah Yuliana Putri Tri Bayu Sanjaya Yolla Angela Rulianty Sibarani