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All Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Journal of Law, Administration, and Social Science
Anies Said Basalamah
Badan Pendidikan dan Pelatihan Keuangan
Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Pemanfaatan Nomor Induk Kependudukan Oleh Direktorat Jenderal Pajak Dan Implikasi Bagi Penghasilan Di Bawah PTKP Anies Said Basalamah; Ferry Irawan
Journal of Law, Administration, and Social Science Vol 3 No 1 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/jolas.v3i1.355

Abstract

Peraturan Menteri Keuangan Nomor 112/PMK.03/2022 menjadi dasar petunjuk pelaksanaan penggunaan nomor induk kependudukan (NIK) sebagai nomor pokok wajib pajak (NPWP). Terdapat peluang yang sangat strategis muncul dari regulasi tersebut. Penelitian ini bertujuan untuk mengelaborasi implikasi yang dapat muncul dari kebijakan dimaksud. Selain itu, juga bertujuan untuk memberikan rekomendasi kebijakan bagi pemerintah baik dari sisi makro maupun mikro. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif elaboratif. Hasil penelitian menghasilan beberapa temuan penting. Pertama, Direktorat Jenderal Pajak mendapatkan informasi yang lebih komprehensif atas data wajib pajak sehingga dapat meningkatkan kepatuhan wajib pajak. Kedua, Kebijakan penggunaan NIK sebagai NPWP dapat berdampak lebih luas apabila diikuti dengan kebijakan lainnya seperti penghasilan wajib pajak di bawah PTKP ditanggung oleh negara. Selain itu, kebijakan ini juga dapat memperbaiki data mengenai kemiskinan menjadi lebih valid dan terukur.
Review of the employee performance evaluation system at the Directorate General of Taxes: Its effectiveness and employee satisfaction level Anies Said Basalamah; Herru Widiatmanti
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 1 (2023): October: Navigating Changes, Embracing the Tax Reform
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i1.429

Abstract

This quantitative research seeks to determine the effectiveness of the Directorate General of Taxes (DGT) performanceevaluation system, measure how satisfied the employees are, and to prove differences among different categories ofemployees. This research is an extension of the study by Widiatmanti (2020) on 1,587 DGT employees. Analysis ofVariance (ANOVA) and Exploratory Factor Analysis (EFA) were used to analyze the data in addition to descriptive dataanalysis. Generally, respondents feel the system is quite effective, and they are quite satisfied, except for three variablesthat most respondents strongly disagree with and relate to the performance status of SABCD and the level 1 and level2 ranking sessions. ANOVA method indicates that there are indeed differences among different categories of employees,while EFA method reveals that despite seven insignificant variables, none of them suggests the need to change DGTRegulation 12/PJ/2018, including its SABCD performance status. However, the need for change or adjustments arisesbecause there are provisions at higher levels of regulation: Government Regulation and two ministerial decrees.Therefore, we suggest that the use of forced rank in the SABCD performance status is abolished and replaced mainlydue to excellent, moderate, and poor performances.
Co-Authors Ferry Irawan Herru Widiatmanti