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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI Media Ekonomi
Himawan Yusuf
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Pengetahuan Pajak dan Sosialisasi Pajak terhadap Kepatuhan WPOP dengan Kesadaran Pajak sebagai Variabel Mediasi Calvin V Jayanto Purba; Himawan Yusuf
Media Ekonomi Media Ekonomi : Vol 22 No 1 Januari 2022
Publisher : Lembaga Publikasi Ilmiah dan Penerbitan (LPIP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/medek.v22i1.11830

Abstract

Kepatuhan dari wajib pajak dalam menjalankan kewajiban perpajakannya menjadi suatu hal yang mempengaruhi tercapai atau tidaknya penerimaan pajak. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan pajak dan sosialisasi pajak terhadap kepatuhan wajib pajak orang pribadi dengan kesadaran pajak sebagai variabel mediasi. Populasi pada penelitian ini adalah wajib pajak orang pribadi aktif pada KPP Pratama Pematangsiantar. Teknik pengambilan sampel pada penelitian ini adalah incidental sampling dengan jumlah sampel sebesar 318 wajib pajak orang pribadi. Metode analisis data yang digunakan dalam penelitian ini adalah analisis Partial Least Square SEM. Hasil penelitian menunjukkan bahwa pengetahuan pajak berpengaruh terhadap kesadaran pajak sedangkan sosialisasi pajak tidak berpengaruh terhadap kesadaran pajak. Hasil penelitian juga menunjukkan pengetahuan pajak, sosialisasi pajak, dan kesadaran pajak berpengaruh terhadap kepatuhan pajak. Kesadaran pajak dapat memediasi pengaruh pengetahuan pajak terhadap kepatuhan pajak secara parsial dan kesadaran pajak tidak dapat memediasi pengaruh sosialisasi pajak terhadap kepatuhan pajak.
SHOULD INDONESIA LEAVE THE FREE TRADE AGREEMENT? Himawan Yusuf; Setiyono Nugroho
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 6 No. 2 (2022)
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v6i2.1759

Abstract

The main purpose of the government joining the free trade agreement (FTA) is to increase domestic production and exports. Providing cheap or even free tariffs to other countries, of course, expect the same thing when we export to that country along with the loss of import duty revenue. This study aims to examine whether tariffs along with other variables affect exports. The data used is export-import unbalanced panel data from 2017 to 2020 which is divided based on the classification of business fields. The method is using regression by random effect model. The test results show that the tariffs have no significant effect on increasing exports. In aggregate, Indonesia does not benefit from trade with FTA’s countries. The government needs to evaluate unfavorable agreements and provide stimulus to increase production capacity so as not to lose the benefits of the free trade agreement. The success of other FTA such as the growth of Gross Domestic Product of household consumption is not measured in this study.
Analisis Tarif Optimum Cukai Rokok Himawan Yusuf; Adi Bowo Wijaya; Fuad Abdalla
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 7 No. 2 (2023): JURNAL PERSPEKTIF BEA DAN CUKAI
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v7i2.2283

Abstract

This study aims to analyze the optimum excise tariff for cigarettes and create tariff and consumption simulations to facilitate policymakers in determining top priorities, both health and income. The method used is quantitative method with the maximum tax revenue equation, with the research data being machine-rolled Kretek cigarettes class I from 2010 to 2022. The test results show that the squared variable of the excise rate has a negative coefficient and a significant result with a p-value of 0.0025. This shows that the excise tariff satisfies the maximum tax equation and based on the model, the optimum excise tax revenue is obtained when the tariff is Rp. 1,100.-. Based on the optimum rate, the simulation results show that when the excise rate is increased above 5% of the optimum rate, it can cause cigarette consumption to fall more than the rate increase, and when the rate is lowered above 5%, the increase in consumption is smaller than the decrease in the rate.
Co-Authors Adi Bowo Wijaya Calvin V Jayanto Purba Fuad Abdalla Setiyono Nugroho