Articles
<![CDATA[ANALISIS ASPEK PERPAJAKAN PADA FINTECH KHUSUSNYA PEER TO PEER (P2P) LENDING UNTUK MENYUSUN ATURAN PERPAJAKAN ]]>
<![CDATA[Dewi Haptari, Vissia]]>;
<![CDATA[Aribowo, Irwan]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31092/jurnal pkn.v1i1.597
<![CDATA[Financial technology ('Fintech ') shifts the paradigm of financial transactions and demands more rapid and adaptive change. Based on the results of BBVA's 2017 study, domestic business financing needs will be around IDR 1,600 trillion. In fact, only IDR 600 trillion can be disbursed annually through banks, capital markets and finance companies. Only 11 million of the 60 million SMEs can obtain loans from banks. Sixty percent of that number is based on the island of Java. Indonesia is expected to spend a small and medium business fund of US$ 54 billion by 2020, with more than 57 million micro-businesses proposed bankableThe purpose of this study is to discuss taxation rules as a regulator function and budget function in the fintech  industry specifically the Peer to Peer loan business model (P2P lending ) as part of the fintech  business model. Special licenses related to the transaction and taxation model are also needed to make it easier and can be arranged according to the tax compliance.The government as regulator must issue regulations regarding the development of the P2P lending  industry which includes aspects of taxation, namely subjects, objects, tax rates and collection mechanisms. Development of a special P2P lending  model need to be anticipated quickly because they have to income the state.]]>
<![CDATA[ANALISIS KEBIJAKAN PENGEMBALIAN PPN (VAT REFUND) DI BANDARA INTERNASIONAL NGURAH RAI UNTUK MENINGKATKAN JUMLAH KUNJUNGAN WISATAWAN ASING DI INDONESIA ]]>
<![CDATA[Aribowo, Irwan]]>;
<![CDATA[Ardiana, Gede Angga]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 1 (2020): Fasilitas di Masa Pandemi ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31092/jurnal pkn.v2i1.998
<![CDATA[ABSTRACTThis research was conducted to find out the role of the Tax Return policy in order to increase the number of tourist visits in Indonesia and to study not olny any aspects related to the implementation of the Tax Return policy in Indonesia but also the solutions to overcome it. This research is established as a concern on the government's target to reach 20 million tourist arrivals to Indonesia in 2019. To achieve this target, additional strategies are needed, one of which is the VAT refund policy for foreign tourists. This money refund is made as an incentive for foreign tourists in order to make them interested on visiting Indonesia. A qualitative approach is used in this study, precisely by using case studies. The results of the study show that VAT refund policy in Indonesia is not effective enough to increase the number of tourist visits to Indonesia. It can be derived by the minimum amount submitted for refunding foreign money. ABSTRAKPenelitian ini dilakukan untuk mengetahui bagaimana peran kebijakan VAT Refund di Indonesia terhadap peningkatan jumlah kunjungan wisatawan asing di Indonesia dan untuk lebih mengetahui tentang masalah yang ada dalam pelaksanaan kebijakan pengembalian PPN di Indonesia serta solusi-solusi untuk mengatasinya. Latar belakang dilakukan penelitian ini adalah adanya target dari pemerintahan sekarang  agar dapat memenuhi target 20 juta wisatawan asing  pada tahun 2019 berkunjung ke  Indonesia. Untuk mencapai target tersebut, dibutuhkan berbagai strategi ekstra diantaranya adalah melalui kebijakan pengembalian PPN atau yang sering dikenal dengan isntilah VAT Refund khususnya bagi wisatawan asing. Pengaturan terkait VAT Refund ini dibuat sebagai insentif bagi wisatawan asing agar tertarik untuk berkunjung ke Indonesia. Dalam penelitian ini digunakan pendekatan kualitatif, lebih tepatnya dengan menggunakan studi kasus. Hasil penelitian berkaitan dengan Pengembalian PPN di Indonesia yang belum cukup efektif untuk meningkatkan jumlah kunjungan wisatawan ke Indonesia.. Hal ini dibuktikan dengan minimnya jumlah wisatawan asing yang mengajukan permohonan pengembalian.]]>
<![CDATA[Menarik Investasi Ke Indonesia Dengan Tax Holiday ]]>
<![CDATA[Aribowo, Irwan]]>;
<![CDATA[Deny Irawan]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 2 (2021): Jurnal Pajak dan Keuangan Negara Volume II Nomor 2 Tahun 2021 ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research contains about how tax holiday as one of the tax incentives used by the Indonesian government to attract investment Ease of Doing Business index (EoDB) released by the World Bank. Tax holiday is expected to be able to provide a positive signal to investors that Indonesia is the right country to invest in. In this paper it was found that tax holidays are not capable of attracting investment alone, but other factors are needed in order for tax holidays to be successful in attracting investment. Penelitian ini berisi tentang bagaimana tax holiday sebagai salah satu insentif pajak yang digunakan oleh pemerintah Indonesia untuk menarik investasi Karena pajak merupakan salah satu yang menjadi perhitungan dalam indeks kemudahan bisnis yang dirilis oleh Bank Dunia. Tax holiday diharapkan mampu memberikan sinyal positif kepada para investor bahwa Indonesia adalah negara yang tepat untuk berinvestasi. Dalam penelitian ini dtemukan bahwa tax holiday tak mampu sendirian menarik investasi, akan tetapi dibutuhkan faktor-faktor lain agar tax holiday berhasil menarik investasi,]]>
<![CDATA[Retired Government Officials On The Board Of Commissioners And Tax Aggressiveness In Indonesia ]]>
<![CDATA[Riandoko, Riko]]>;
<![CDATA[Aribowo, Irwan]]>;
<![CDATA[Royani, Zulfa]]>
<![CDATA[ Educoretax Vol 1 No 4 (2021): Desember 2021 ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v1i4.119
<![CDATA[This study aims to determine the effect of retired government officials on board of commissioners on corporate tax aggressiveness. The presence of retired government officials on board of commissioners is assessed by categorizing companies into three groups: the company without any retired government officials on board of commissioners, the c[1]ompany with one retired government official on board of commissioners, and the company with more than one retired government officials on board of commissioners. Corporate tax aggressiveness is measured using effective tax rate (ETR). The analysis is conducted on 441 observation data generated using purposive sampling for all the listed company on the Indonesia Stock Exchange in the period of 2014 to 2016. The results reveal that relative to there being one retired government official on the board of commissioners, greater than one retired government official presence on the board of commisioners does not reduces corporate tax aggressiveness]]>
<![CDATA[Tax Potency On Peer To Peer Lending Business ]]>
<![CDATA[Aribowo, Irwan]]>;
<![CDATA[Kuntonegoro, Hariomurti Tri]]>;
<![CDATA[Rofi’ah, Laily]]>;
<![CDATA[Suryono, Agus]]>;
<![CDATA[Muluk, Khairul]]>;
<![CDATA[Wijaya, Andy Fefta]]>
<![CDATA[ Educoretax Vol 2 No 1 (2022) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v2i1.130
<![CDATA[In 2019, the transaction value of digital economy has reached $ 40 billion with a projected growth of 49% per year. One of the fast growing digital economy in Indonesia is Peer to Peer Lending (P2P Lending) fintech. The Directorate General of Taxes (DGT) as tax authority must be careful in taking the advantage of opportunities to optimize tax revenue. This study describes the exploration of tax potency in P2P lending business carried out by tax officers. The focus of this research is to find out the taxation aspects of the P2P lending business, to find out how to extract potencies carried out by the tax authorities, and to find out the obstacles in extracting tax potency in the field. The analysis used in this study is qualitative methods. The results indicate that extracting tax potency in this business is still not optimal. Factors that become obstacles in exploring the potency are the limited access to financial data of taxpayers, the absence of specific tax rules regulating the P2P lending business, and the lack of cooperation between interrelated agencies.]]>
<![CDATA[Pendampingan Penilaian Objek Pajak PBB Perdesaan dan Perkotaan pada Menara Telekomunikasi ]]>
<![CDATA[Yonimurwanto, Nugroho]]>;
<![CDATA[Aribowo, Irwan]]>;
<![CDATA[Nugroho, Rahadi]]>
<![CDATA[ Journal Pemberdayaan Masyarakat Indonesia Vol 5 No 1 (2023): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) ]]>
Publisher : <![CDATA[Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21632/jpmi.5.1.35-42
<![CDATA[Implementasi otonomi daerah mendorong Pemerintah Daerah untuk dapat mengoptimalkan sumber penerimaan daerahnya. Pada tahun 2022, Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Kulon Progo merencanakan melakukan pemutakhiran basis data objek bangunan khusus sebagai dasar penetapan Pajak Bumi dan Bangunan sektor Perdesaan dan Perkotaan (PBB-P2) yang baru. Objek pajak bumi dan bangunan prioritas pada tahun 2022 adalah menara telekomunikasi. Pemerintah Kabupaten Kulon Progo telah melihat adanya potensi yang besar dari keberadaan objek bangunan khusus untuk meningkatkan pendapatan dari PBB-P2. Saat ini hanya terdapat tujuh Aparatur Sipil Negara (ASN) dan tujuh tenaga kontrak yang menangani pemutakhiran data objek pajak dan keseluruhannya belum mendapatkan pembekalan atau pelatihan mengenai tata cara penilaian objek pajak khusus menara telekomunikasi. Pelaksanaan pengabdian masyarakat di Kabupaten Kulon Progo dilakukan dalam tiga hari. Hari pertama, kegiatan dilakukan melalui pendampingan berupa pembekalan materi untuk persiapan praktik lapangan penilaian tanah dan bangunan menara telekomunikasi. Pada pelaksanaan hari kedua, dilakukan pendampingan melalui praktik penilaian tanah dan bangunan objek khusus menara telekomunikasi. Dalam kegiatan pendampingan praktik tersebut dipilih beberapa objek penilaian berupa menara telekomunikasi yang diperkirakan dapat mewakili varian objek PBB yang ada di daerah Kulon Progo. Dalam kegiatan penilaian lapangan ini, setiap kelompok didampingi oleh Tim Dosen PKN STAN. Pelaksanaan pengabdian kepada masyarakat pada hari ketiga berupa pendampingan pemaparan atas hasil praktik lapangan penilaan. Kertas kerja Penilaian yang telah dipaparkan kemudian di review oleh Tim dosen PKN STAN.]]>
<![CDATA[Pendampingan Penyampaian SPT Tahunan: Asistensi Kewajiban Pajak Melalui Relawan Pajak ]]>
<![CDATA[Aribowo, Irwan]]>;
<![CDATA[Wibowo, Oke]]>;
<![CDATA[Hadi, Miftahul]]>
<![CDATA[ Jurnal Ilmiah Pangabdhi Vol 10, No 1: April, 2024 ]]>
Publisher : <![CDATA[LPPM Universitas Trunojoyo Madura ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.21107/pangabdhi.v10i1.23029
<![CDATA[Taxpayer compliance and the e-filing mechanism remain challenges in the annual tax return submission. One of the strategies for Tax Awareness Inclusion in Education is the tax volunteer program. PKN STAN actively participates in implementing this tax volunteer program through community service (PkM). The program aims to provide understanding to Taxpayers (TPs) about the procedure for submitting Annual Tax Returns, explain the usage and procedure for validating the Citizenship Identity Number (NIK) to become the Taxpayer Identification Number (NPWP), and assist the Pratama Tax Office of Pondok Aren and the Regional Office of Directorate General of Taxes (DJP) Banten in improving compliance with the submission of Annual Tax Returns and Monthly Tax Returns for Individual Income Tax (PPhOP). PkM activities are conducted through face-to face and online (e-form) methods. The implementation of this Community Service Program received positive responses from the Pratama Tax Office of Pondok Aren and received feedback from the taxpayers at that office. Additionally, this PkM program has successfully identified several issues that can be used as input for improving services at the Pratama Tax Office of Pondok Aren.]]>
<![CDATA[Effectiveness of tax incentives in optimizing corporate income tax revenue: Case study public listed company tax office ]]>
<![CDATA[Innekeputri, Nindia]]>;
<![CDATA[Aribowo, Irwan]]>
<![CDATA[ Educoretax Vol 4 No 9 (2024) ]]>
Publisher : <![CDATA[WIM Solusi Prima ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.54957/educoretax.v4i9.1093
<![CDATA[Tax revenue is a key component of the Indonesian State Budget (APBN) and plays a strategic role in national development. This study aims to analyze the impact of the implementation of the income tax rate reduction policy and tax incentives based on Law Number 7 of 2021 on Harmonization of Tax Regulations (UU HPP) on corporate income tax revenue at Public Listed Company Tax Office. The research methodology used is qualitative descriptive, with primary data obtained through interviews with tax officials and tax consultants, and secondary data from tax revenue documentation and related literature. The findings show that the reduction in corporate income tax rates and the provision of tax incentives for publicly listed companies significantly impact the optimization of tax revenue at the Public Listed Company Tax Office. The largest contribution to corporate income tax revenue comes from companies listed on the Indonesia Stock Exchange (IDX), with a dominant contribution from companies conducting Initial Public Offerings (IPOs). The study also identifies several factors affecting the optimization of corporate income tax revenue, including tax awareness and corporate tax morale. These findings provide important insights into how tax policies can be optimized to improve taxpayer compliance and tax revenue, as well as their contribution to national economic growth.]]>
