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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Akuntansiku
I Gede Komang Chahya Bayu Anta Kusuma
Politeknik Keuangan Negara STAN
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Analisis Pertumbuhan Investor Ritel Pada Masa Pandemi Dan Implikasi Pajak Penghasilan Final Atas Penjualan Saham Di Bursa Muhammad Hammam Rafati Lubis; I Gede Komang Chahya Bayu Anta Kusuma
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.v6i2.1854

Abstract

The Covid-19 pandemic has had a domino effect on the Indonesian economy and stock market. However, in the midst of a sluggish economy, there was a significant increase in the number of retail investors on the Indonesia Stock Exchange. This study aims to analyze the characteristics and level of tax compliance of retail investors who decide to invest in stocks during the pandemic, and to determine the impact of final income tax receipts on stock sales during the pandemic. The research method used is a qualitative method. The research was conducted using primary data and secondary data. Primary data used in the form of open questionnaire data to 120 retail investors. The secondary data used is data on final income tax receipts from the sale of shares from DJP, data on the volume and value of stock trading transactions from IDX, and investor demographic data from KSEI. The results showed that the majority of retail investors who decided to invest in stocks during the pandemic were under 30 years old, had a monthly income of less than IDR 4.8 million, and had a short-term investment type (trading). The level of tax compliance of retail investors who decide to invest in stocks during the pandemic has been formally good but still materially low. The Covid-19 pandemic had a positive impact on increasing final income tax receipts from the sale of shares on the stock exchange. This is due to a significant increase in the volume and value of stock trading transactions at the end of 2020 to early 2021 which shows a sense of investor optimism and is offset by an increase in the number of retail investors.
Pajak Penghasilan Orang Pribadi Pelaku E-Commerce Di Singaraja Putu Arya Wahyu Prebawa; I Gede Komang Chahya Bayu Anta Kusuma
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.1867

Abstract

Online transactions in Indonesia continue to grow every year, in 2020 e-commerce transactions grew 23.11% yoy. Dominated by young consumers with the fashion and beauty products dominated the transaction. This increase causes the tax potential of e-commerce transactions to increase. In Bali, through webscraping in Shopee and Tokopedia, there are 1,244 stores that has gross sales at least 50 million rupiah per month. This study aims to determine tax compliance, business processes, and the obstacles faced by individual taxpayers in fulfilling their tax obligations. This study limits the scope of the research in Singaraja City, Buleleng Regency, Bali Province. This study uses qualitative approach with primary data sources consisting of interview and observation methods, this study also use secondary data through literature studies and data from DJP. The conclusion of this study is the compliance of individual taxpayers at KPP Pratama Singaraja is quite low, with business processes that can be divided into two category, namely retail entrepreneurs and independent production. This low level of tax compliance caused by weak coercion to fulfill tax obligations, lack of understanding, and bad perceptions of taxes.
Analisis Proses Perubahan APBDesa Dalam Rangka Prioritas Penggunaan Dana Desa Di Masa Pandemi Covid-19 I Gede Made Artha Dharmakarja; I Gede Komang Chahya Bayu Anta Kusuma; Salsabila Nur Azizah; Willy Rifokto Kesuma
Akuntansiku Vol 1 No 4 (2022)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v1i4.323

Abstract

The Government of Indonesia is utilizing the distribution of village funds which are transferred annually to all villages to overcome the covid-19 pandemic in 2020. This study aims to determine the ability of village governments to adapt to managing village finances by analyzing the village budget amandment. This study uses a descriptive qualitative method by analyzing primary data in the form of transcripts from interviews with financial managers in Kalirong and Kedungturi Village as well as secondary data in the form of APBDesa before and after the amandment. The analysis uses the theory of participation, effectiveness and AGIL to explain the dynamics of the APBDesa amandment process. The results of the study show that even though the mechanism for drafting the amandment to the APBDesa does not fully follow the applicable regulatory procedures amid social restrictions, its management is able to achieve the goal of overcoming the impact of the covid-19 pandemic in an accountable manner. This research is expected to be able to show the conditions of village resilience in order to strengthen government policies in the context of empowerment and development through village fund transfers. Pemerintah Indonesia memanfaatkan penyaluran dana desa yang setiap tahun ditransfer ke seluruh desa untuk mengatasi pandemi covid-19 di tahun 2020. Penelitian ini bertujuan untuk mengetahui kemampuan pemerintah desa dalam beradaptasi mengelola keuangan desa dengan menganalisis perubahan APBDesa. Penelitian ini menggunakan metode kualitatif deskriptif dengan menganalisis data primer berupa transkrip hasil wawancara pengelola keuangan di Desa Kalirong dan Desa Kedungturi serta data sekunder berupa APBDesa sebelum dan sesudah perubahan. Analisis menggunakan pendekatan teori partisipasi, efektivitas dan AGIL untuk menjelaskan dinamika proses perubahan APBDesa. Hasil penelitian menunjukkan bahwa meskipun mekanisme penyusunan perubahan APBDesa tidak sepenuhnya mengikuti prosedur ketentuan yang berlaku di tengah pembatasan sosial namun pengelolaannya mampu mewujudkan tujuan untuk mengatasi dampak pandemi covid-19 secara akuntabel. Penelitian ini diharapkan mampu menunjukkan kondisi ketahanan desa guna memperkuat kebijakan pemerintah dalam rangka pemberdayaan dan pembangunan melalui transfer dana desa.
Co-Authors I Gede Made Artha Dharmakarja Muhammad Hammam Rafati Lubis Putu Arya Wahyu Prebawa Salsabila Nur Azizah Willy Rifokto Kesuma