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All Journal Jurnal Akuntansi & Auditing Indonesia Masalah-Masalah Hukum JURNAL BISNIS STRATEGI Jurnal Kebijakan dan Administrasi Publik Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Pajak Indonesia (Indonesian Tax Review) JAKP (Jurnal Administrasi dan Kebijakan Publik) SOSHUM : Jurnal Sosial dan Humaniora [Journal of Social Sciences and Humanities] Jurnal Bisnis dan Akuntansi BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Maria R.U.D. Tambunan
Universitas Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Adopting BEPS Inclusive Framework in Indonesia:Taxation Issues and Challenges in a Digital Era Tambunan, Maria R.U.D
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 27, No. 3
Publisher : UI Scholars Hub

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research is intended to discuss the new framework of taxing a highly digitalized economy, known as Base Erosion and Profit Shifting (BEPS) Inclusive Framework. This research discusses challenges that will be faced by Indonesia while adopting that new framework into domestic jurisdiction despite its potential benefit for state revenue. Taxing a highly digitalized economy under the physical-presence concept has been considered obsolete and tends to encourage Multinational Enterprises to shift their profit into low tax jurisdiction. This research applies a qualitative approach and research method. The data collection was done through a literature review and expert interviews. Organization for Economic Cooperation and Development (OECD), with the support of G20 members, proposes the solution based on global consensus. The solution is to establish a nexus to allocate taxing rights and profit allocation to the market jurisdiction. Indonesia has formulated a domestic legal basis despite myriad challenges. The challenges include coverage of the establishment of technical legal implementing guidelines and the improvement of the tax authority to optimize its performance. Essentially, this study highlights the legislation and organizational capacity of the Indonesian context. The study finds the ability to establish the technical regulation is seems questionable and similarly to the organization's capability to implement the project.
THE IMPLEMENTATION OF EXCHANGE OF INFORMATION IN THE BANKING INDUSTRY FIRLY ROSALINI; MARIA R.U.D. TAMBUNAN
Jurnal Bisnis dan Akuntansi Vol 22 No 2 (2020): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v22i2.688

Abstract

This study aims to analyze the implementation of Automatic Exchange of Information by Financial Institution especially at PT Bank XYZ Indonesia, a subsidiary of bank that serves over 38 million customers covers 66 countries worldwide, in Europe, Asia, the Middle East, and North Africa, North and Latin America. This study uses a qualitative approach with data collection through library and field research conducted by interviews with related parties. The results of the study show that Bank XYZ as a Reporting Financial Institution is required to implement the provisions of international reporting standards, namely Common Reporting Standard (CRS), which is used to classify data in accordance with its reporting objectives. Some obstacles were found, namely the need for further guidance issued by the Directorate General of Taxes as a competent authority that regulates in more detail the instructions for filling in reports to be reported when reporting financial information data, and also the Directorate General of Taxes must anticipate the possibility related problems when reported by the reporting financial institution.
Government Challenges in Simplifying Tobacco Excise Rate Structure to Minimize Excise Avoidance of Cigarette Manufacturer in Indonesia Maria R.U.D. Tambunan; M. Nova Nurvrianto
JKAP (Jurnal Kebijakan dan Administrasi Publik) Vol 24, No 1 (2020): May
Publisher : Magister Administrasi Publik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jkap.47731

Abstract

The aim of this research is to analyses the government challenge to simplify tobacco excise rate structure to minimize excise avoidance potentially performed by Cigarette Manufacture in Indonesia. Indonesia government manages to simplify the structure of tobacco excise rate from previously 12 layers into 5 layers as planned in 4 years roadmap (2018 - 2021). The aim of this initiative is to minimize excise avoidance practices, that is expected to optimize tobacco excise revenues. This policy involves various actors and gets the pros and cons of stakeholders. Basically, simplifying tobacco rate structure objective should be to discourage cigarettes consumption. This research is descriptive qualitative research, data was collected through desk study and field study through in-depth interview with key informants. The results showed that consumption control before and after the initiatives (regulated by 146 /PMK.10 /2017) did not show a positive trend. Meanwhile, there was an intervention from the tobacco industry on the process of policy formulation and the difficulty of getting agreement in the policy formulation process from related stakeholders. Finally, the initiative to further simplifying the layers has been decided to postpone in 2019.This research clearly shows that competition among stakeholders exists. The government even on the difficulty and dilemma situation to make policy decision on what priority it should undertake firstly.
Transformasi Budaya Organisasi Otoritas Perpajakan Indonesia Menghadapi Era Ekonomi Digital Maria R.U.D. Tambunan; Rozan Anwar
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 5 No. 2 (2019): JABM Vol. 5 No. 2, Mei 2019
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.5.2.253

Abstract

This article aimed to exemplify the dynamic transformation stages of Indonesia Tax Authority’s shared values since the beginning of tax administration reform in 1983 until today, specifically in facing digital economic era. This article also aimed to comprehensively explain the dynamics of shared values followed by organization structural changes embedded to the shared value transformation. At the end, the shared-values are reflected to the readiness of Indonesia Tax Authority to face the challenges in tax business in this digital era. This research adopted constructivist paradigm with a qualitative research method. The techniques of data collection were literature reviews, documentation studies, and in-depth interview. The research showed that Indonesia Tax Authority has made shared-value transformation in an incremental pattern. On the other hand, the organization structural changes and supporting infrastructure to implement core business transformation have been quite progressive. Besides, changes in leadership have not been transformative. Therefore, it needs serious measure to internalize shared-values vividly on daily activities and to transform the leadership style.Keywords: shared-value, digital economy, tax administration, tax authorityAbstrak: Artikel ini membahas mengenai dinamika perubahan budaya organisasi otoritas pajak Indonesia, Direktorat Jenderal Pajak sejak masa reformasi 1983 hingga masa terkini dalam menghadapi era ekonomi digital. Selain itu, perubahan budaya organisasi dari masa ke masa yang diikuti dengan perubahan struktur organisasi sejak dilaksanakannya reformasi perpajakan pada tahun 1983 akan dibahas dengan komprehensif sebagai acuan untuk memahami dinamika perubahan budaya yang telah dilaksanakan. Pada akhirnya perubahan budaya ini dihadapkan pada kesiapan institusi perpajakan dalam menghadapi tantangan pemajakan atas dinamika kegiatan entitas bisnis. Penelitian ini menggunakan paradigma kontruktivis dengan metode penelitian kualitatif. Teknik pengumpulan data dilakukan dengan studi literatur, studi dokumentasi serta wawancara mendalam. Hasil penelitian menunjukkan bahwa perubahan budaya organisasi terjadi di Direktorat Jenderal Pajak, namun bersifat incremental, berbeda dengan perubahan struktur organisasi dan infrastruktur pendukung pelaksanaan core business yang demikian progresif. Selain itu, perubahan gaya kepemimpinan juga masih belum bersifat transformatif. Dengan demikian, upaya untuk menginternalisasikan budaya organisasi yang telah diciptakan menjadi nilai-nilai bersama dalam kegiatan sehari-hari serta perubahan gaya kepemimpinan yang transformative masih sangat diperlukan. Kata kunci: shared-value, ekonomi digital, administrasi pajak, otoritas pajak
A note to transfer pricing audit performance by Indonesia’s tax administration based on tax court decision 2015-2019 on manufacturing industry Maria R.U.D. Tambunan
Jurnal Akuntansi dan Auditing Indonesia Vol 24, No 2 (2020)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol24.iss2.art2

Abstract

This research discusses the transfer pricing audit performance of Directorate General of Taxes (DGT) based on the tax court stipulation during fiscal year 2015-2019. This research employed qualitative research method. The data were collected through literature review and interview. The findings showed that the cases brought to the tax court solely due to administrative and technical matters had been quite significant in number, which were more than 40% of the cases settled. Unfortunately, inappropriate assessment process took the larger proportion in the failure in complying with the technical and administrative rules while conducting the audits. On the other hand, in regards with non-technical and administrative issues, DGT mostly won the cases. It means that DGT were more reliable in auditing once it complied with the technical and administrative matters. The research also showed that DGT fully realized that the infrastructure of transfer pricing handling needed supports from various aspects.
ANALISIS PENERAPAN KETENTUAN PERPAJAKAN ATAS PERBANDINGAN HUTANG DAN MODAL DI INDONESIA Ginda Togatorop; Maria R.U.D. Tambunan
Masalah-Masalah Hukum Vol 49, No 2 (2020): MASALAH-MASALAH HUKUM
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (786.704 KB) | DOI: 10.14710/mmh.49.2.2020.112-124

Abstract

Artikel ini membahas penerapan ketentuan perpajakan terkait perbandingan hutang dan modal ratio di Indonesia sebagai salah satu bentuk pengalihan laba untuk minimalisir beban pajak oleh perusahaan multi nasional dengan melakukan pinjaman jumlah besar kepada pihak afiliasi sebagai modal usaha. Akibatnya, terjadi penggerusan basis pemajakan di Indonesia dengan pembayaran bunga dengan jumlah yang tidak rasional untuk mengurangi penghasilan neto. Penelitian ini menggunakan metode penelitian kualitatif dengan teknik pengumpulan data kualitatif. Hasil penelitian menunjukkan bahwa ketentuan yang diterapkan saat ini merupakan salah satu langkah maju dalam mencegah terjadinya erosi basis pemajakan, yaitu menetapkan rasio utang terhadap modal sebesar 4:1. Namun, ketentuan tersebut masih menyisakan pekerjaan rumah seperti apakah rasio demikian benar-benar mampu mencerminkan struktur permodalan suatu entitas bisnis dimana setiap sektor industri memiliki karakteristik struktur permodalannya masing-masing.
REVIEW ATAS PELAKSANAAN KETENTUAN PAJAK PENERANGAN JALAN DI INDONESIA Maria R.U.D. Tambunan; Haula Rosdiana
Masalah-Masalah Hukum Vol 49, No 4 (2020): MASALAH-MASALAH HUKUM
Publisher : Faculty of Law, Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/mmh.49.4.2020.409-419

Abstract

Diundangkannya Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah memberikan kewenangan yang cukup besar bagi Pemerintah Daerah untuk menggali potensi penerimaan daerahnya. Salah satu jenis penggalian potensi yang diuraikan dalam Undang-undang tersebut adalah pemungutan Pajak atas Penerangan Jalan. Artikel ini bertujuan untuk mereview kebijakan pengenaan Pajak Penerangan yang diulas dari aspek kebijakan pajak, tata kelola dan administrasi pajak sebagaimana seharusnya dengan berpedoman pada konsep dan teori perpajakan. Penelitian ini menggunakan metode kualitatif dengan pengumpulan data dengan studi pustaka. Penelitian ini menunjukkan catatan penting bahwa dalam Undang-undang tersebut, tidak cukup jelas apakah jenis pungutan pajak tersebut merupakan pajak suatu subyektif atau pajak obyektif, sementara hal tersebut akan berpengaruh pada perlakuan bagi wajib pajaknya, berikut beban pajak yang harus ditanggung serta konsekuensi administrasi perpajakan yang harus dilaksanakan.
Kebijakan Perpajakan di Indonesia untuk Kemudahan Ekonomi saat Masa Pandemi Covid-19 Maria R.U.D. Tambunan
Jurnal Administrasi dan Kebijakan Publik Vol 5 No 2 (2020): Volume 5 No 2 2020 Oktober
Publisher : Laboratorium Administrasi Publik FISIP Universitas Andalas

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Abstract

This research is aimed at discussing various policies on providing tax incentives offered by the Indonesian government to reduce the economic uncertainty impact caused by the pressure caused by the co-19 pandemi. In implementing tax incentives, the facilities provided by the government are in the form of easing administrative obligations and cutting the amount of tax obligations should be paid by individual taxpayers and corporate taxpayers. In addition to taxation policies in Indonesia, this study also discusses policies implemented by the Austrian government. Austria is the first European Union member country which has been ease the locked down and also the country has been implementing tax incentive policies as a social economic instrument. This study uses a qualitative approach with qualitative research methods. Data occupied for this research was collected through literature study, documentation study and limited discussion. This study explains that the policies implemented by using taxation instruments generally have been inline with international trends, adjusted to the ability of the state. The instruments offered in the form of administrative ease, temporary tax burden cuts to the reduction in corporate income tax rates that will be implemented until the next few years. It is expected that these various policies can withstand economic pressures due to the current pandemi. However, on the other hand, the other important thing from the redistribution of these incentives is the supervision, the transparency on the benefit redistribution and reporting on the use of incentives provided.
Review Reformasi Sistem Perpajakan di Norwegia: Suatu Pembelajaran bagi Reformasi Perpajakan Indonesia Maria R.U.D. Tambunan
JURNAL PAJAK INDONESIA Vol 4 No 1 (2020): Dinamika Kebijakan Perpajakan Indonesia
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v4i1.648

Abstract

ABSTRACTThis article is a critical review and as a means of lesson learned for Indonesia taxation system based on the taxation reform undertaken by Norwegian government as a member of welfare state and OECD, that is considered as a country with high tax ratio. It is also a state which has succeed to realize welfare and income distribution without distort domestic economic stabilization. In this article, it is discussed how the Norwegian government fully aware of the role of tax reform as a mandatory task to reach the state objective by optimizing taxation as instrument of social welfare, productivity improvement and stimulus to realize friendly investment environment. Several tax reform agendas such as reduction of corporate income tax, prevention on profit shifting and until the optimization of the use of big data to support the tax reform. Indonesia on its tax reform agenda which has been commenced in 1983 has transformed significantly for many aspects such as administrative affairs and the way the government to implement the tax policy. These measures have aligned with global tax trend. However, several works remain such less optimize tax ratio during the last one decade.Keywords: tax reform, taxation system, tax administration, tax compliance, tax policy ABSTRAKArtikel ini merupakan critical review sekaligus sebagai sarana pembelajaran bagi sistem perpajakan di Indonesia atas reformasi sistem perpajakan yang dilakukan oleh pemerintah Norwegia sebagai salah satu dari kelompok negara welfare state yang oleh OECD dinilai berhasil memiliki tax ratio yang cukup tinggi sekaligus mampu menciptakan pemerataan penghasilan tanpa mendistorsi kegiatan ekonomi domestik.  Dalam artikel ini diuraikan bagaimana pemerintah Norwegia memahami sepenuhnya bahwa reformasi pajak merupakan suatu keniscayaan untuk mencapai tujuan negara yaitu menggunakan instrumen pajak sebagai instrumen pemerataan sosial, peningkatan produktivitas dan stimulus untuk mewujudkan lingkungan ekonomi yang ramah terhadap investasi. Beberapa agenda reformasi yang diulas seperti kebijakan penurunan tarif pajak penghasilan korporasi, pencegahan terjadinya profit shifting hingga pengoptimalan penggunaan teknologi dan big data dalam sistem perpajakan. Indonesia dalam perjalanan reformasi perpajakan sejak 1983 telah mengalami perubahan yang cukup signifikan baik dalam hal administrasi dan implementasi kebijakan pajak sesuai dengan tren reformasi perpajakan global. Namun, catatan penting dalam perjalanan reformasi perpajakan Indonesia adalah masih rendahnya tingkat kepatuhan dan masih rendahnya tax ratio Indonesia dalam kurun waktu satu decade terakhirKata kunci: reformasi perpajakan, sistem perpajakan, administrasi perpajakan, kepatuhan, kebijakan pajak.
Taxation in Democratic State: Quo Vadis Indonesia? Maria R.U.D. Tambunan
Soshum: Jurnal Sosial dan Humaniora Vol 10 No 2 (2020): July 2020
Publisher : Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31940/soshum.v10i2.1790

Abstract

Public participation, interaction among state actors and interest groups in the process of tax policy formulation process is a fundamental mechanism undertaken in democratic state in realizing the agreeable policy. Indonesian taxpayers and citizen as members of democratic state need to quest to what extend state actors have participated on the process of agenda setting until the tax policy has been published to the public. This research is intended to scrutinize the dynamic of state actors' behavior and interest group role on tax policy process in Indonesia and how the measures should be taken to encourage their participation including on improving tax compliance. By using qualitative paradigm, this research is done through documentation and literature study, and technical data analysis in the form of qualitative data analysis with inductive method. The result shows that the state actors had not have sufficient knowledge on taxation issue. Therefore, the discussion on taxation solely relate to how to optimize the state revenue and how the collected revenue could be spent. It needs to optimize public participation on tax policy formulation process that will able to boost tax compliance among the society.
Co-Authors FIRLY ROSALINI Ginda Togatorop Haula Rosdiana Haula Rosdiana Inayati Hifni M. Nova Nurvrianto Maelan Sari Rozan Anwar