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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 Jurnal Ilmiah Edunomika (JIE) 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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Implementasi Insentif Pajak Penghasilan ditanggung Pemerintah Bagi UMKM di Masa Pandemi Covid-19 di Mataram Barat Maelan Sari; Maria R.U.D. Tambunan
JURNAL BISNIS STRATEGI Vol 31, No 1 (2022): Juli
Publisher : Magister Manajemen, Fakultas Ekonomika dan Bisnis Undip

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jbs.31.1.40-57

Abstract

Tax incentives are waivers given by the government to taxpayers to develop the economic activities. Since pandemic Covid-19 occurred in Indonesia, it has brough the economic downturn, especially for the micro, small and medium enterprises (MSME) sector. To retain the MSME economic decline, the government has provided funding and incentives in the form of income tax final bear by government (or ditanggung pemerintah/DTP). However, the utilization of this incentives was less optimal even though the government has extended into several terms. The aims of this research are to assess the implementation of income tax incentive for MSME in West Mataram, considering West Mataram is highly supported by MSME for its economic activities and to assess factors affected the less optimal on application of that policy. This research used descriptive qualitative methods.  Data collection was conducted through in-depth interviews and literature studies. The results showed that the tax officers have tried to apply the program, however it faced technical challenges which lead to suboptimal target. Factors affected the suboptimal target are such as lack of appropriate socialization by the tax officer, limited knowledge of MSME on taxation matters, and the unease of administrative processes which make the difficulties for MSME.
DIGITAL REPORTING ADMINISTRATION READINESS OF THE INDONESIAN DIRECTORATE GENERAL OF TAXES IN FACILITATING THE GLOBAL MINIMUM TAX POLICY Kenia Khaerunisa Hardiansyah; Maria R.U.D. Tambunan
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

Indonesia's participation in the OECD/G20 Two-Pillar Solution obliges the Directorate General of Taxes (DGT) to build adequate digital reporting administration readiness for the Global Minimum Tax (GMT), particularly through the Core Tax Administration System (Coretax) and the eXtensible Business Reporting Language (XBRL) standard. This study analyzes DGT's digital reporting readiness and formulates an optimization strategy, using a qualitative case study approach under a post-positivist paradigm, through in-depth interviews with eight key informants representing regulators, multinational enterprise (MNE) taxpayers, tax consultants, and academics. Data were analyzed using the Structure-System-People (SSP) framework and the Dynamic Capabilities Framework (DCF: sensing-seizing-transforming). Results show readiness is graduated and asymmetric: the regulatory Structure is solid through PMK 136/2024, but the System dimension reveals a structure-system misalignment—the GMT functional module was not yet available in Coretax during the research period, confirmed by three independent sources—while an XML-XBRL semantic interoperability gap risks data incompatibility in future automatic information exchange. The People dimension is the most critical vulnerability, containing two distinct layers: willingness to change and capability to understand, each requiring different interventions. Under DCF, DGT shows top-heavy sensing, seizing constrained by low absorptive capacity from vendor dependency, and the weakest transforming capability due to organizational resistance and a Big Bang rollout strategy. The study recommends four causally linked interventions: establishing lateral coordination mechanisms, aligning data governance with OECD GIR XML Schema, segmenting human resource capacity programs by stakeholder typology, and adopting phased piloting for the GMT module.
Co-Authors FIRLY ROSALINI Ginda Togatorop Haula Rosdiana Haula Rosdiana Inayati Hifni Kenia Khaerunisa Hardiansyah M. Nova Nurvrianto Maelan Sari Rozan Anwar