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All Journal Jurnal Pendidikan Ekonomi Undiksha JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Ilmiah ESAI Optimum: Jurnal Ekonomi dan Pembangunan Indonesian Journal of Taxation and Accounting
Benny Setiawan
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, dan Pemungutan Pajak terhadap Penerimaan Pajak Penghasilan Badan Suryo Prasetya Riyadi; Benny Setiawan; Dio Alfarago
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 8 No 2 (2021)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2021.008.02.16

Abstract

ABSTRACT Taxes play a crucial role in the life of the state, especially in the implementation of state’s development because taxes are the main source of state income. For this reason, the realization of the tax revenue target must be achieved. Therefore, a study to identify factors which can influence tax revenue is important to conduct. This study aims to examine the effect of three factors (taxpayer’s compliance, tax audit and tax collection) toward corporate income tax revenue. This study uses secondary data obtained from Tax Office Jakarta Sawah Besar Satu with a time span of 2015-2019. This research is conducted by using a multiple linear regression analysis model. The result of this study reveals that taxpayer’s compliance and tax collection have a significant and positive effect on corporate income tax revenue, while tax audits have no significant effect on corporate income tax revenue at Tax Office Jakarta Sawah Besar Satu. ABSTRAK Pajak memegang peranan penting dalam kehidupan bernegara terutama dalam pelaksanaan pembangunan negara karena pajak merupakan sumber utama pendapatan. Untuk itu, realisasi target pendapatan pajak harus dapat tercapai. Oleh karena itu, penelitian untuk mengidentifikasi faktor-faktor yang dapat mempengaruhi pendapatan pajak penting untuk dilakukan. Penelitian ini bertujuan untuk menguji pengaruh tiga faktor (kepatuhan wajib pajak, pemeriksaan pajak dan pemungutan pajak) terhadap pendapatan pajak penghasilan badan. Penelitian ini menggunakan data sekunder yang diperoleh dari Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Satu dengan rentang waktu 2015-2019. Penelitian ini dilakukan dengan menggunakan model analisis regresi linier berganda. Hasil penelitian ini mengungkapkan bahwa kepatuhan wajib pajak dan penagihan pajak berpengaruh signifikan dan positif terhadap pendapatan pajak penghasilan badan, sedangkan pemeriksaan pajak tidak berpengaruh signifikan terhadap pendapatan pajak penghasilan badan pada Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Satu
Pengaruh Good Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Penerimaan Pajak Wahyu Wulandari; Benny Setiawan
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2410

Abstract

The purpose of this study was to determine the relationship between Good Corporate Governance and Corporate Social Responsibility on tax revenue. In this study, three control variables were used, namely firm size, profitability, and leverage. The data used in this study were the financial statements of companies listed in Indonesia Stock Exchange (BEI) in the period of 2015 to 2019, which were 53 companies or equivalent to 265 observational data. The results of this study indicate that: (1) the proportion of independent commissioner board as a proxy for GCG has no significant effect on tax revenue; (2) managerial ownership as a proxy for GCG has no significant effect on tax revenue; and (3) CSR disclosure has a significant effect on tax revenue.
The Effects of Digitalization and GDP Per-Capita Growth on Tax Revenue in ASEAN Countries Annisa Sekar Irsa Fajrina; Benny Setiawan
Optimum: Jurnal Ekonomi dan Pembangunan Vol. 13 No. 1 (2023)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v13i1.5780

Abstract

ASEAN’s digital economy is soaring up every year and bring potential additional tax revenue. In many countries, tax revenues dominate total state revenue but six out of ten ASEAN member countries couldn’t optimize its tax revenue hence causing a social inequality and poverty This study aims to analyze the effects of digitalization indicated in internet penetration level and Gross Domestic Product per capita growth on tax revenue in ASEAN countries. Samples consists of 6 countries in ASEAN: Indonesia, Malaysia, Singapore, Cambodia, Phillipines, and Thailand; with dataset of 15 years observation from 2005 to 2019. By using data panel multiple regression analysis in Fixed Effect Model, the results indicate that: (1)digitalization has significant and positive influence on tax revenue, (2) GDP per capita growth has significant and negative influence on tax revenue, and (3) simultaneously digitalization and GDP per capita growth have significant influence on tax revenue.
Institutional Capacity and Tax Revenue Performance: Evidence from Government, Business, and Academic-Professional Perspectives Benny Setiawan; Primandita Fitriandi; Kuwat Slamet; Supriyadi
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1155

Abstract

Purpose – Tax revenue is a critical foundation of public finance, yet Indonesia continues to face recurring revenue performance challenges despite administrative modernization and digital tax reform. This study examines how stakeholders perceive institutional capacity mechanisms related to tax revenue performance in Indonesia, with Coretax treated as part of the broader modernization context rather than as an object of long-term impact evaluation. Methods – Using a qualitative descriptive design, the study draws on semi-structured interviews with 15 informants representing tax officials, business-side actors, and academic-professional experts. Interview data were analyzed thematically, while national tax revenue realization data from 2009 to 2025 were used only as contextual evidence. Findings – Five interpretive themes emerged: IKU cascading as an organizational architecture for revenue mobilization; a perceived structural gap in personal income tax; uneven supervisory reach and data quality; performance allowance and target pressure; and macroeconomic realism in revenue planning. Cross-stakeholder evidence showed the clearest convergence on the perceived personal income tax gap, while recurring evidence also highlighted data quality and the distinction between detected potential, assessment, and cash realization; views differed on enforcement proportionality and revenue-target realism. The enforcement concern was treated as a single critical incident rather than evidence of a general pattern. Research implications – The findings suggest that digital tax reform should be supported by stronger human resource capacity, reliable data, proportionate safeguards, and credible macro-fiscal assumptions. Originality – This study proposes institutional-capacity misalignment as an interpretive synthesis derived from stakeholder accounts and contextual revenue evidence, not as a demonstrated causal mechanism.
PICIS: Program Keluarga untuk Melatih Berpikir Kritis Keputusan Finansial Remaja di Era Digital Novi Istina; Benny Setiawan
Jurnal Pendidikan Ekonomi Undiksha Vol. 18 No. 1 (2026)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jjpe.v18i1.106731

Abstract

Our adolescents today live in a digital ecosystem that allows them to conduct financial transactions without limits of space and time. Online games, e-wallets, and shopping platforms have become part of their daily lives. A recent viral case of an elementary school student who spent hundreds of thousands of rupiah on online game vouchers—triggering parental anger toward the cashier—illustrates how children’s financial decisions can occur rapidly, without time to pause and think, and without adequate parental guidance. Various studies also show that low financial literacy, the ease of cashless payments, and massive digital promotion contribute to impulsive buying behavior among adolescents. This article aims to describe the concept of PICIS as a simple family-based program to stimulate critical thinking skills in financial decision-making among adolescents aged 12–18 years. The method used is a literature review on critical thinking, adolescent financial literacy, and digital consumption behavior, combined with the design of a home-based program grounded in reflective practice. The review formulates the PICIS steps, which include: *Pahami dulu* (Understand first), *Informasi lengkap* (Gather complete information), *Cek konsekuensi* (Check the consequences), *Izin hati dan orang tua* (Seek inner and parental approval), and *Sikapi dengan bijak* (Respond wisely). Each step is mapped onto components of critical thinking, namely organizing information, analyzing options, evaluating consequences, and using information to make more responsible decisions. It is concluded that PICIS has the potential to become a practical framework for parents to transform “wanting to shop” moments into opportunities to practice critical financial thinking, while also opening avenues for future research to empirically test the effectiveness of this program. Keywords: critical thinking; adolescent financial literacy; digital financial decision-making; family program; digital consumption
Co-Authors Annisa Sekar Irsa Fajrina Dio Alfarago Kuwat Slamet, Kuwat Novi Istina Primandita Fitriandi Supriyadi Supriyadi Suryo Prasetya Riyadi Wahyu Wulandari