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All Journal JURNAL PERSPEKTIF BEA DAN CUKAI Educoretax Innovative: Journal Of Social Science Research Taxpedia
Sessa Tiara Maretaniandini
Politeknik Keuangan Negara STAN
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Fraud Early Warning System : Identifikasi Potensi Fraud dalam Pelaporan Harta Kekayaan Penyelenggara Negara Berbasis Big Data Bryan Habib Gautama; Rijal Hanif; Sessa Tiara Maretaniandini
Innovative: Journal Of Social Science Research Vol. 3 No. 4 (2023): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v3i4.3779

Abstract

Indonesia has faced challenges regarding the lack of compliance to the requirement of disclosing the financial assets of state administrators. This issue has contributed to the development of unfavorable public sentiment towards the compliance of state administrators, particularly in relation to corruption. Indonesia has implemented a corruption prevention mechanism known as the State Officials Wealth Report (LHKPN). The LHKPN is a compulsory declaration pertaining to the assets possessed by individuals from the time they assume a position in the government until their retirement. Despite the level of compliance achieved in LHKPN reporting, the report content is susceptible to some shortcomings in terms of its validity. The issue of validity is further compounded by the constraint of a limited resource of human resources. This phenomenon gives rise to the possibility of fraud occurring through the misrepresentation or concealment of assets. In light of the aforementioned, it is imperative to establish a comprehensive big data system integrated with risk management protocols to facilitate the LHKPN inspection procedure. This study aims to provide new ideas in the identification of potential fraud using early warning. In this study, the preparation of the system uses Software Development Life Cycle (SDLC). The Fraud Early Warning System integrates LHKPN data and comparative technical data using specific indicators and variables to assess the amount of risk within the identification framework. This system is able to provide red flag for assets that have not been disclosed or are deemed inappropriate, hence enabling the initiation of further follow-up actions. The application of this system can be a solution for strengthening fraud early detection related to the assets of state administrators as well as the potential to increase compliance in LHKPN reporting.
Potensi Kepatuhan Pajak UMKM Setelah Kenaikan Tarif Pajak Pertambahan Nilai: Sebuah Pendekatan Teori Atribusi Sessa Tiara Maretaniandini; Radhitiya Wicaksana; Zalfa Aura Tsabita; Amrie Firmansyah
Educoretax Vol 3 No 1 (2023)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v3i1.372

Abstract

A global recession is predicted to occur in 2023. In facing this condition, MSMEs have a key role in maintaining economic growth in Indonesia. Despite the significant potential to contribute to the Indonesian economy, many MSMEs still do not register as taxpayers. As a result, tax revenues in Indonesia have not been optimal. In addition, the phenomenon of MSME tax non-compliance has the potential to increase with the existence of regulations governing VAT rate increases. This study aims to review the potential for MSME tax compliance after the increase in VAT rates. This study uses a qualitative method using a content analysis approach. The data used in this study is MSME data sourced from the Ministry of Cooperatives and Small and Medium Enterprises website. In addition, this panel research data also uses MSME tax compliance data from the Directorate General of Taxes website. A review of data sourced from the content analysis is further elaborated using scoping review. This study concludes that there is potential for an increase in MSME tax compliance following an increase in the VAT rate. The increase in MSME tax compliance is projected to increase Indonesia's overall tax revenue. Thus, MSMEs have a significant role in facing a recession. Resesi global diprediksi terjadi di tahun 2023. Dalam menghadapi kondisi ini, UMKM memiliki peran kunci dalam mempertahankan pertumbuhan ekonomi di Indonesia. Meskipun memiliki potensi yang besar dalam memberikan kontribusi signifikan dalam perekonomian Indonesia, masih banyak UMKM yang tidak mendaftarkan dirinya sebagai wajib pajak. Akibatnya, penerimaan pajak di Indonesia belum optimal. Selain itu, fenomena ketidakpatuhan pajak UMKM berpotensi menjadi meningkat dengan adanya regulasi yang mengatur kenaikan tarif PPN. Penelitian ini bertujuan untuk mengulas potensi kepatuhan pajak UMKM setelah kenaikan tarif PPN. Penelitian ini menggunakan metode kualitatif dengan menggunakan pendekatan content analysis. Adapun data yang digunakan dalam penelitian ini adalah data UMKM yang bersumber dari website Kementerian Koperasi dan Usaha Kecil dan Menengah. Selain itu, data panelitian ini juga menggunakan data kepatuhan pajak UMKM dari website Direktorat Jenderal Pajak. Ulasan atas data yang bersumber dari content analysis selanjutnya dielaborasi dengan menggunakan scoping review Penelitian ini menyimpulkan bahwa terdapat potensi peningkatan kepatuhan pajak UMKM setelah dilakukannya kenaikan tarif PPN. Peningkatan kepatuhan pajak UMKM ini diproyeksikan mampu meningkatkan penerimaan pajak Indonesia secara keseluruhan. Dengan demikian, UMKM memiliki peran signifikan dalam menghadapi resesi.
TRADE-OFF EKSTENSIFIKASI CUKAI ATAS GULA: ANALISIS DAMPAK PEREKONOMIAN : Indonesia Bryan Gautama; Sessa Tiara Maretaniandini; Didik Purwanto
Journal of Tax Policy, Economics, and Accounting (TAXPEDIA) Vol 1 No 2 (2023): November 2023
Publisher : MUC Tax Research Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61261/muctj.v1i2.42

Abstract

Diabetes melitus menjadi salah satu penyebab kematian tertinggi di Indonesia. Diabetes umumnya disebabkan oleh pola makan yang tidak sehat seperti mengonsumsi makanan yang mengandung gula berlebih. Kebijakan ekstensifikasi cukai gula dapat digunakan untuk mengurangi konsumsi masyarakat terhadap gula. Namun, pengenaan cukai akan menimbulkan trade-off, sehingga pemerintah harus memilih antara prioritas kesehatan atau ekonomi. Penelitian ini bertujuan sebagai justifikasi untuk menentukan objek cukai gula dan untuk menentukan dampak ekonomi akibat kebijakan cukai atas gula. Penelitian ini menggunakan pendekatan kualitatif dan kuantitatif. Pendekatan kualitatif menggunakan metode studi pustaka. Pendekatan kuantitatif menggunakan model input-output (IO) untuk menentukan dampak perekonomian. Hasil penelitian menunjukkan bahwa penerapan cukai atas gula telah dilakukan di beberapa negara. Indonesia memiliki urgensi yang tinggi untuk menerapkan kebijakan cukai atas gula melalui gula hablur. Pengenaan cukai atas gula akan menghasilkan tambahan penerimaan negara sebesar 0.86%-2,57% dari target cukai pada Anggaran Pendapatan dan Belanja Negara (APBN) 2023. Nilai penerimaan yang dihasilkan lebih besar dibandingkan penurunan output dan nilai tambah bruto mendorong manfaat yang lebih besar dibandingkan dampak negatif pada ekonomi. Trade-off antara ekonomi dan kesehatan tidak tampak secara signifikan. Tambahan government spending akan memberikan dampak positif secara makro. Dengan demikian kebijakan pengenaan cukai menjadi lebih efektif apabila dilakukan kebijakan stimulus sektor terdampak.
Pemetaan Inovasi Teknologi Global dalam Pengendalian Trade-Based Money Laundering: Implikasi dan Kesiapan Indonesia Sessa Tiara Maretaniandini; Arvian Taniar Effendi; Ilham Febri Budiman
JURNAL PERSPEKTIF BEA DAN CUKAI Vol. 9 No. 3 (2025): Regional Training Center
Publisher : Unit Penerbitan Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpbc.v9i3.3686

Abstract

Trade-Based Money Laundering (TBML) is one of the most difficult forms of cross-border money laundering to detect, as it operates through complex international trade mechanisms. This practice has the potential to erode state revenues, undermine economic stability, and threaten the integrity of the global financial system. Amidst these dynamics, the utilization of technology has become key to strengthening TBML prevention efforts. This study aims to map the adoption of technology in global TBML mitigation practices and to assess Indonesia's readiness for its implementation. The research methodology combines a Systematic Literature Review (SLR) following PRISMA guidelines with semi-structured interviews conducted with key stakeholders from the Directorate General of Customs and Excise (DGCE) and academia. The findings indicate that technologies such as Artificial Intelligence, Machine Learning, Blockchain, and Big Data Analytics play a significant role in enhancing detection accuracy, reporting efficiency, and cross-border trade transparency. However, the effective implementation of these technologies is heavily dependent on regulatory readiness, data quality, and human resource competencies. In Indonesia, despite a strong legal foundation and digital initiatives like CEISA 4.0, challenges persist in inter-agency integration and the refinement of technical regulations, such as the supervision of the Automatic Identification System (AIS). This study offers novelty by integrating a global literature mapping with an interview-based national readiness assessment, thereby providing a comprehensive perspective on the future direction for strengthening digital governance and technology adoption readiness within Indonesia's anti-TBML framework.
Co-Authors Amrie Firmansyah Arvian Taniar Effendi Bryan Gautama Bryan Habib Gautama Didik Purwanto Ilham Febri Budiman Radhitiya Wicaksana Rijal Hanif Zalfa Aura Tsabita