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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Abdimasku : Jurnal Pengabdian Masyarakat
Vita Apriliasari
Politeknik Keuangan Negara STAN
Computer Science & IT Economics, Econometrics & Finance Health Professions Industrial & Manufacturing Engineering Social Sciences

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Peningkatan Kepatuhan Wajib Pajak Melalui Program Relawan Pajak Vita Apriliasari; Anisa Fahmi; Fadlil Usman
ABDIMASKU : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 3 (2022): September 2022
Publisher : LPPM UNIVERSITAS DIAN NUSWANTORO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/ja.v5i3.654

Abstract

Sebagai bagian dari self assessment system perpajakan di Indonesia, Wajib Pajak diwajibkan untuk menyampaikan SPT setiap tahunnya paling lambat tiga bulan setelah akhir tahun pajak. Pemerintah terus berupaya untuk meningkatkan kepatuhan Wajib Pajak, salah satunya dengan meningkatkan pengetahuan wajib pajak termasuk kewajiban pelaporan pajak (SPT) melalui program relawan pajak. Program relawan pajak memberikan pendampingan kepada wajib pajak dalam pengisian SPT Tahunan melalui e-filing yang dilakukan baik secara daring maupun luring dengan target pemberdayaan wajib pajak sehingga pada tahun berikutnya mereka mampu menyampaikan SPT sendiri tanpa didampingi.
OECD/G20 Two-Pillar Solution: Does It Promote Inter-Nation Equity? Vita Apriliasari
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1826

Abstract

International tax reform through Pillar One and Pillar Two aims to address BEPS issues, in addition to the 15 BEPS Actions previously recommended by the OECD and G20. In this regard, the two-pillar solution is expected to bring global tax justice into reality by ensuring MNEs pay a fair share of taxes. Within an international context, redistribution through achieving inter-nation equity is as crucial as the other aspects of equity despite the little attention received. Therefore, this study seeks to investigate whether the two-pillar solution promotes inter-nation equity. Based on the analysis of the entitlement approach and the differentiation approach, Pillar One seems to contribute better to the inter-nation equity than Pillar Two. However, the complexities surrounding Pillar One are likely to set back its positive impact. Meanwhile, a lot more efforts are needed to direct Pillar Two closer to inter-nation equity, having regard to the relatively more benefit of it for developed countries than the developing ones.
Pengaruh Pillar 1 OECD (Unified Approach) Terhadap Pemajakan Digital Di Indonesia Surono Surono; Vita Apriliasari
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1868

Abstract

Pillar 1 OECD (Unified Approach) aims to reallocate taxation rights for market jurisdiction that are being eroded between USD100-240 billion per year (4-10% of Global GDP) due to the constraints of digital economy taxation for multinational enterprise (MNE). On the other side, the adoption of Pillar 1 will increase the potential for corporate income tax revenue from MNE. Jurisdictions also get challenges in the readiness of tax authorities regarding human resources and facilitating systems, as well as the readiness of domestic laws for the implementation of Pillar 1 OECD. Indonesia also plays an important role as the G20 2022 presidency to succeed the Pillar 1 OECD agreement. The research was conducted using literature study and interview methods. There are 110 MNEs covered by Pillar 1 that can increase the potential for tax revenues so as to create justice in the international tax system. For this reason, tax authorities need to prepare qualified human resources and automated information technology to save costs and maximize data collection and analysis. Domestically legal, Article 32A of the Law on the Harmonization of Tax Regulations has facilitated the implementation of Pillar 1 OECD. Implementing regulations are being prepared in the form of Government Regulations or Regulations of the Minister of Finance which are still waiting for the model rules, communtary, and annex from Pillar 1 of the OECD.
Dinamika Kepatuhan Wajib Pajak Dengan Peredaran Bruto Tertentu Dan Kaitannya Dengan Penerimaan Pajak Penghasilan Di KPP Pratama Pematang Siantar Nova Roslina Sianipar; Vita Apriliasari
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1874

Abstract

Pemerintah merespon dampak pandemi Covid-19 yang dialami pelaku UMKM melalui reformasi perpajakan dalam UU Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yaitu ketentuan batasan peredaran bruto tidak kena pajak bagi Wajib Pajak orang pribadi dengan peredaran bruto sampai Rp500 juta dalam satu tahun pajak. Penelitian ini bertujuan menganalisis tingkat kepatuhan dan kendala peningkatan kepatuhan Wajib Pajak KPP Pratama Pematang Siantar, serta memprediksi pengaruhnya terhadap kepatuhan Wajib Pajak orang pribadi dan penerimaan perpajakan KPP Pratama Pematang Siantar sebelum dan sesudah berlakunya UU HPP. Metode pengumpulan data yang digunakan adalah metode wawancara, teknik dokumentasi, studi kepustakaan, dan kuesioner. Hasil penelitian menunjukkan tingkat kepatuhan Wajib Pajak orang pribadi perlu ditingkatkan. Dalam meningkatkan kepatuhan Wajib Pajak orang pribadi tersebut terdapat kendala yaitu kurangnya pemahaman mengenai pemenuhan kewajiban perpajakannya dan akses teknologi yang tidak merata. Solusi yang dilakukan atas kendala tersebut adalah melakukan asistensi, visit/penyisiran, sosialisasi, hingga penyebaran informasi melalui WA Blast/SMS Blast/telepon. Batasan peredaran bruto tidak kena pajak dalam UU HPP berpotensi mengubah formula penentuan Wajib Pajak patuh, salah satunya terkait kepatuhan material mengingat potensi berkurangnya Wajib Pajak yang terutang PPh sesuai PP Nomor 23 Tahun 2018. Penerimaan PPh Final akan mengalami penurunan drastis jika dibandingkan dengan tahun pajak sebelum berlakunya UU HPP.
Co-Authors ANISA FAHMI Fadlil Usman Nova Roslina Sianipar Surono Surono