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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) Journal of Economic, Bussines and Accounting (COSTING) 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) Bubungan Tinggi: Jurnal Pengabdian Masyarakat BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Maria R.U.D Tambunan
Department Of Fiscal Administrative Science, Universitas Indonesia, Jakarta, 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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Pembekalan Pengetahuan Optimasi Manfaat Kebijakan Fiskal Pasca UU Cipta Kerja (Omnibus Law) bagi Peningkatan Daya Saing UMKM dan Koperasi di Kab. Sukabumi Maria R.U.D Tambunan; Indriani Indriani
Bubungan Tinggi: Jurnal Pengabdian Masyarakat Vol 4, No 4 (2022)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/btjpm.v4i4.5579

Abstract

Bagi Koperasi dan UMKM, perhitungan beban keuangan dimana beban pajak menjadi salah satu komponen di dalamnya, merupakan salah satu aspek fundamental dalam pengambilan keputusan. Saat ini pemerintah justru menggunakan aspek perpajakan sebagai instrumen dalam mengoptimalkan peningkatan daya saing UMKM. Penelitian dan kegiatan pengabdian masyarakat ini bertujuan untuk mengindentifikasi pengetahuan perpajakan para pelaku UMKM dan beberapa Koperasi di Kabupaten Sukabumi serta memberikan pendampingan perihal optimasi insentif pajak yang dapat digunakan pengusaha UMKM untuk mendukung kelangsungan usahanya. Model dan metode pendampingan tersebut berupa pelatihan teknis terkait hak, kewajiban dan pembekalan mengenai manfaat langsung dan tidak langsung yang diperoleh UMKM setelah menjadi wajib pajak. Kegiatan dilakukan pada 8 Desember 2021. Dalam kegiatan tersebut ditemukan bahwa pengurus koperasi belum sepenuhnya memahami kewajiban perpajakan, terutama hak dan kemudahan yang disediakan oleh UU Cipta Kerja. Ketidaktepatan terkait kewajiban perpajakan semata-mata akibat kurangnya informasi, tidak ditujukan untuk menghindari kewajiban pajak. Hasil pelaksanaan kegiatan menunjukkan bahwa meskipun sudah terdapat peningkatan pengetahuan perpajakan, pelaku koperasi masih memerlukan pendampingan sehubungan dengan pelaksanaan hak dan kewajiban perpajakannya.  Financial burden including tax obligation is one of the fundamental aspects in decision making regarding the determination of the most appropriate business strategy for Micro, Small and Medium Scale Enterprises (MSME). Currently, the government occupy the taxation aspect as an instrument in optimizing the improvement of MSME competitiveness. The purpose of this community service and research is to identify the tax knowledge of MSMEs and several Cooperation in Sukabumi Regency and provide assistance regarding the optimization of tax incentives used by MSME entrepreneurs to support their business continuity. The program was performed on December 8, 2021. The assistance is in the form of technical training related to rights, obligations and the assistance to understanding on direct and indirect benefits obtained by MSMEs after becoming taxpayers. In this activity, it was found that the MSMEs and Cooperation did not fully understand the tax obligations, especially the rights and support provided by the Job Creation Law. Inaccuracies regarding tax obligations are solely due to lack of information, not intended to avoid tax obligations. The assisstance program shows that eventhough the tax knowledge of MSME and Cooperation has increased, however they still need assistance in relation to the implementation of their tax rights and obligations.
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

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

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.
AN ASSESSMENT OF EASE OF ADMINISTRATION PRINCIPLES IN ARTICLE 22 INCOME TAX POLICY ON GOLD BULLION IN BULLION BUSINESS ACTIVITIES Dessy Amelia Herianti; Maria R.U.D. Tambunan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/s38x7m46

Abstract

This study aims to analyze the design of Article 22 Income Tax policy on gold bullion transactions within bullion business activities as regulated under Minister of Finance Regulations Number 51 and 52 of 2025, with a particular focus on its alignment with the principle of ease of administration. This study employs a qualitative approach using a literature review of academic studies, regulatory documents, and previous research findings. The analysis focuses on the policy design rather than its empirical implementation. The findings indicate that the revised withholding mechanism, particularly the designation of bullion financial service institutions as withholding agents, improves the structure of tax collection and reduces overlapping obligations. Based on the principle of ease of administration, the policy demonstrates improvements in four key dimensions, namely certainty, efficiency, convenience, and simplicity. The policy enhances clarity in regulatory provisions, reduces administrative and compliance burdens, aligns tax collection with transaction timing, and simplifies the overall structure of taxation on gold bullion transactions. The study recommends further refinement of regulatory design to accommodate potential developments in bullion business activities, particularly in relation to more diverse transaction patterns. Further empirical research is needed to assess the broader implications of the policy.
Co-Authors Dessy Amelia Herianti FIRLY ROSALINI Ginda Togatorop Haula Rosdiana Inayati Hifni Indriani Indriani Kenia Khaerunisa Hardiansyah M. Nova Nurvrianto Maelan Sari Rozan Anwar