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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI Ilomata International Journal of Tax and Accounting Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Destiny Wulandari
Politeknik Keuangan Negara STAN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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MENELISIK MODUS TINDAK PIDANA PENJUALAN ROKOK TANPA PITA CUKAI ATAU DILEKATI PITA CUKAI PALSU Destiny Wulandari
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 7 No. 1 (2023)
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

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

Abstract

Penelitian ini bertujuan untuk mengungkap modus tindak pidana penjualan rokok tanpa pita cukai atau yang dilekati pita cukai palsu, upaya yang dilakukan petugas Bea dan Cukai (BC) dalam menangani tindak pidana tersebut, dan menyajikan rekomendasi upaya penanganan tindak pidana serupa ke depannya. Penelitian ini merupakan penelitian kualitatif yang menggunakan pendekatan studi kasus dengan menganalisis seluruh putusan pengadilan negeri yang memuat pokok sengketa tindak pidana penjualan rokok tanpa pita cukai atau yang dilekati pita cukai palsu yang diputus tahun 2022. Hasil penelitian menunjukkan bahwa terdapat dua jenis modus tindak pidana yang dilakukan, yaitu modus sebagai pedagang perantara yang menjual rokok tanpa pita cukai milik pihak lain dan modus sebagai produsen rokok yang menjual rokok yang dilekati dengan pita cukai palsu yang dibeli dari pihak lain. Dalam menindak tindak pidana tersebut, petugas BC melakukan fungsi intelijen, fungsi penyidikan, dan fungsi penindakan. Untuk penanganan tindak pidana serupa ke depannya, petugas BC dapat mengedukasi masyarakat mengenai ketentuan tindak pidana tersebut dan melakukan intensifikasi pengawasan terhadap tindak pidana tersebut.
The Tax Revenue from Agriculture and Manufacturing Sectors in Lower Middle-Income Countries with Exchange Rate as a Moderating Variable Destiny Wulandari; Suparna Wijaya
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.798

Abstract

Middle-income trap triggers the middle-income countries to boost their economic growth. As tax revenue has causal relationship with economic growth, it is essential to conduct a study on how to improve tax revenue. Considering the potential of agriculture and manufacturing sectors in lower middle-income countries, particularly in East Asia and Pacific Regions one of which is Indonesia, this study aims to determine the effects of both sectors on tax revenue in the respective regions. This study uses exchange rate as moderating variable and foreign direct investment (FDI) as control variable. The utilization of the two variables becomes the novelty of this study since researches that uses the two variables have never been conducted. In addition, no references of former studies concerning the effects of the two sectors on tax revenue in lower middle-income countries found. The research is conducted from 2002 to 2019 by using panel data multiple linear regression analysis method. By using fixed effect model and ridge regression model, it is indicated that before the moderation is carried out, agriculture has a negative effect and manufacture has a positive effect on tax revenue. However, after the variables are moderated with exchange rate, the interaction of agriculture and exchange rate has positive effect on tax revenue, while the interaction of manufacture and exchange rate has negative effect on tax revenue. This study implies that to optimize a country's tax revenue, apart from focusing on optimizing agriculture or manufacture, exchange rate condition needs to be considered.
Input-Output Analysis: Which Tax Incentive for Natural Resources Downstream Is Suitable for Indonesian Economy? Destiny Wulandari
Ilomata International Journal of Tax and Accounting Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.833

Abstract

Indonesian government's policy to promote downstream natural resources leads to tax incentives policy intended to encourage the downstream. This study focuses on corporate income tax incentives in the form of net income reduction (tax allowance according to Article 31A of the Income Tax Law) by 30 percent for 6 years or corporate income tax reduction (tax holiday according to Minister of Finance Regulation Number 130/PMK.010 /2020) by 100 percent or 50 percent. Despite the positive or negative impact of tax incentives enactment argued in the previous studies, this study will calculate the impact on the economy provided by the mentioned tax incentive schemes quantitatively and will analyze which tax incentive scheme gives the greater impact on the economy. The analysis was carried out by using input-output analysis method to calculate the impact from output approach on secondary data in the form of the latest input output table released by Badan Pusat Statistik i.e., 2016 input output table. The result of the study shows that tax incentive in the form of tax holiday with income tax reduction by 100 percent provides greater impact on the economy than the others do. The total impact is getting greater and shows comparable results as the tax incentive rate increases. However, the result of this study implies that the implementation of tax incentives still needs the right tax incentive policy design to gain the expected results.
Kebijakan pajak dalam perdagangan melalui sistem elektronik: Mengupas pro dan kontra digital service tax Destiny Wulandari
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 2 (2024): April: Strengthening Tax Reform in Today's Ever-Changing Global Era
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i2.768

Abstract

Amidst the massive spread of digital transactions, several countries impose DST (Digital Service Tax) on the gross revenue of digital enterprises instead of on profits. However, it causes pros and cons from an international point of view. This study aims to find a policy design for DST that can accommodate the pros and the cons. This study uses a narrative literature review of 20 pieces of literatures (national and international journals and conferences/proceedings) published in 2019 – 2023. By bringing together the pros and the cons, the results show that DST is applied as a swift response to the obsolete international taxation regime. Nevertheless, international consensus is still needed to overcome retaliation and to prevent double taxation that may happen due to DST enactment. The policy designs for DST that can be considered to accommodate the pros and the cons are the implementation of a threshold to determine tax subjects covered by international consensus and the treatment of DST as income deduction in residence jurisdiction. This implies that the policy design needs to be adjusted to accommodate the pros and cons of the enactment of DST so that it can be carried out based on the applicable taxation principles.
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