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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Nagari Law Review JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Gunadi Gunadi
Universitas Indonesia
Humanities Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Analisis SWOT Terhadap Kebijakan Pajak Digital di Indonesia Istiarti Primadini; Gunadi Gunadi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 10 No 1 (2023)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.v10i1.4647

Abstract

This study aims to analyze the potential success of digital transaction tax collection policies. The method used is a descriptive research that has a qualitative approach (data comes from literature). Data analysis using the SWOT method (Strength, Weakness, Opportunities, Threats). The results of the research based on the calculations of the IFAS and EFAS matrices as well as cartesius diagram images, it can be analyzed that the strategy used by the Government is a survival strategy (WO/Weakness Opportunity Strategy) in supporting the success of digital taxation policies in Indonesia. WO strategy is an analysis with a strategy of managing or managing available opportunities to minimize or eliminate existing weaknesses or limitations. The government's WO strategy is that DGT's access to data search for foreign business actors is hampered and it is difficult to track foreign business actor's tax compliance. By maximizing international information exchange facilities, this obstacle can be overcome. Weak monitoring and law enforcement for non-compliance with VAT collectors, the government can learn from international agreement forums organized by OECD and G-20 countries and the exchange of international information.
Analisis Penerapan Pemeriksaan Pajak Jarak Jauh di Direktorat Jenderal Pajak Shopan J. Endrawan; Gunadi Gunadi
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (456.485 KB) | DOI: 10.36418/syntax-literate.v8i5.9328

Abstract

Pandemi COVID-19 telah menyebabkan pemerintahan-pemerintahan di dunia termasuk Indonesia harus menerapkan kebijakan pembatasan aktivitas masyarakat. Hal ini juga menyebabkan administrasi pajak harus menutup kantor dan bekerja dari jarak jauh. Menurut penelitian yang dilakukan oleh OECD pada tahun 2021 disampaikan bahwa pengalihan proses pemeriksaan lapangan ke lingkungan virtual telah memberikan pengalaman yang menjanjikan serta memiliki potensi untuk terus dilanjutkan walaupun pandemi COVID-19 telah berakhir. Berdasarkan data dan fakta tersebut Direktorat Jenderal Pajak (DJP) telah mengeluarkan beberapa peraturan terkait seperti Surat Edaran Nomor 33 Tahun 2020 mengenai panduan umum dalam melaksanakan tugas dalam tatanan kenormalan baru dalam lingkungan DJP, kemudian ditambah dengan Surat Edaran Nomor 34 Tahun 2020 mengenai panduan teknis dalam melaksanakan tugas pada tatanan kenormalan baru dalam lingkungan DJP. Pemeriksaan jarak jauh atau pemeriksaan virtual adalah suatu mekanisme dalam melakukan pemeriksaan dari jarak jauh dengan menggunakan metode elektronik seperti telepon, surat elektronik, dan konferensi video untuk memperoleh bukti-bukti pemeriksaan, seperti dalam pemeriksaan lapangan. Tujuan dari penelitian ini adalah menganalisis penerapan pemeriksaan jarak jauh oleh DJP. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan studi kepustakaan dan wawancara. Hasil penelitian menunjukkan bahwa penerapan pemeriksaan jarak jauh oleh DJP adalah efektif, efisien, cukup, adil, responsif dan layak, walaupun belum sepenuhnya memenuhi kebutuhan pemeriksa pajak terutama terkait pemeriksaan yang membutuhkan tatap muka secara langsung dengan WP maupun kunjungan ke lapangan.
Policy Implementation Process and its Component on Tax Crime Investigation Boundary to Promote an Optimal Tax Revenue: A Literature Review Chessa Ario Jani Purnomo; Gunadi Gunadi
Nagari Law Review Vol 6 No 2 (2023): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.6.i.2.p.72-85.2023

Abstract

Implementation of the policy to terminate a crime investigations in tax offenses through an administrative mechanisme is emphasizing the governance: responsibility for decision-making, accountability, supervision, and cooperation among domestic institutions. The research methodology employed in this article is a literature review. This article presents research data in the form of studies of policy implementation and authoritative documents such as laws and regulations, court decisions, and strategic plans of the tax authorities about tax criminal investigations. This article argues that several components must be considered in the policy implementation process associated with the mechanism for terminating tax criminal investigations, namely context, policy focus lens, innovation, levers of influence, facilitator or inhibitor, impact, policy actor, or leader of policy implementation. The results of this article's literature review indicate that the implementation of the policy of ending tax criminal investigations necessitates renewal of tax policy (PMK Number 55/PMK.03/2016) to support optimal tax revenue, including arrangements for working relations between the Ministry of Finance of the Republic of Indonesia and the Attorney General of the Republic of Indonesia, regulations delegating decision-making authority, and standard services at the request of tax authorities.
Co-Authors Andi Ulil Amri Burhan Chessa Ario Jani Purnomo Istiarti Primadini Shopan J. Endrawan