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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 Eduvest - Journal of Universal Studies
Arifin Rosid
Direktorat Jenderal Pajak, Kementerian Keuangan Republik Indonesia & Fakultas Ekonomi Dan Bisnis, Universitas Indonesia
Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Social Sciences

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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.
Analysis of Vat Tax Management Collected By Government Treasurer: A Case Study of Online Media Companies (PT XXX) Willy Albertus Runtunuwu; Arifin Rosid
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51229

Abstract

Government Treasurers have an obligation to collect, deposit and report the collection of Value-Added Tax on transactions with Taxable Entrepreneurs partners, Taxable Entrepreneurs partners in this case study, namely PT XXX, has difficulty in obtaining proof of Value-Added Tax collection from government treasurers. This study aims to analyze what factors are causing PT XXX not to obtain proof of Value-Added Tax collection from government treasurer collectors and provide appropriate recommendations on how to obtain it. This study is different from previous studies that evaluated the management of Value-Added Tax credits and Article 22 Income Tax. This study is a qualitative study using case studies as a research design. Data collection was carried out by literature study and interviews using semi-structured interviews. The analysis techniques used by the author are content analysis of PT XXX's receivables data, analysis of interview data, and triangulation. The causes of PT XXX's difficulties in obtaining proof of Value-Added Tax collection were identified and grouped, then with Root Cause Analysis, the main factors causing the problem of difficulty in obtaining proof of Value-Added Tax collection from government treasurers were found. The findings of this study reveal an understanding of regulations as the main causal factor, therefore more complete and clear regulations are needed as well as the socialization of regulations from the tax authorities. Steps in tax management with planning, organizing, implementing, and controlling need to be taken to minimize the causes of problems and potential tax risks in the future.
Evaluasi Penerapan Kebijakan Pajak Natura Berdasarkan PMK Nomor 66 Tahun 2023 Lady Chintya Purba; Arifin Rosid
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2417

Abstract

The Indonesian Government issued Minister of Finance Regulation Number 66 of 2023 as an implementing regulation of Government Regulation Number 55 of 2022. This new regulation aims to regulate the Income Tax treatment of income or compensation concerning work or services received in-kind. A study was conducted to evaluate the performance of PT. GXX in implementing the in-kind tax policy contained in PMK Number 66 of 2023. The research focused on examining the Company's tax system based on the principles contained in the Tax Control Framework. PT GXX operates in the logistics and offshore services sector, providing in-kind facilities to employees such as transportation, credit, accommodation in offshore locations, etc. The study was a single case study using a descriptive qualitative approach based on case studies. The evaluation results demonstrate that PT GXX can develop effective tax strategies by deeply understanding regulations and identifying areas impacted by the implementation of in-kind taxes. With substantial support from its tax consultants, the company can establish necessary control processes and document the entire tax implementation process. Proper division of duties and responsibilities and regular monitoring and internal audits can lead to a successful implementation of new tax regulations following the principles of TCF. Despite facing challenges such as a lack of government-provided socialization and training, PT GXX has shown its commitment to adopting TCF principles in implementing new tax regulations. Thus, this research provides recommendations for providing training to deepen tax knowledge further, create clear standard operating procedures, and maintain a proactive attitude and good communication between internal teams.
Co-Authors Faisal Faisal Galih Ardin Indah Parmalia Lady Chintya Purba Tri Bayu Sanjaya Willy Albertus Runtunuwu