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<![CDATA[ANALISIS RESPONSIVITAS KETAATAN EMITEN TERHADAP ATURAN BOARD GOVERNANCE: STUDI KASUS PERUSAHAAN DI BURSA EFEK JAKARTA ]]>
<![CDATA[Nuryanah, Siti]]>
<![CDATA[ Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 2 ]]>
Publisher : <![CDATA[UI Scholars Hub ]]>
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<![CDATA[This study is to analyze the responsiveness of companies’ compliance with the regulation of board governance structure, authorized by Jakarta Stock Exchange (JSX). The study observes all companies that were listed in JSX in 2002. The objectives of this study are to describe the differences of the compliance responsiveness and to examine whether the asset’s size, the age of emiten listed in JSX, and the industries are the explanatory variables of the board governance structure. The study finds that the responsiveness of listed companies’ compliance categorized by the industries is significantly different. The study also finds that the responsiveness of listed companies’ compliance categorized by the asset’s size and the age of emiten listed in JSX is not significantly different. The listed companies in the banking and financial sector industry are more responsive to comply with the board governance regulation than the other listed companies in the other industries. The result of the study is consistent with some empirical studies finding that the companies’ board governance structure is because of industry factor.]]>
<![CDATA[Evaluation of Online Business Tax Application Compliance (Case Study: Mobile Merchant) ]]>
<![CDATA[Alifa Noura Rachman]]>;
<![CDATA[Siti Nuryanah]]>
<![CDATA[ Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August ]]>
Publisher : <![CDATA[Budapest International Research and Critics University ]]>
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DOI: 10.33258/birci.v5i3.6184
<![CDATA[This study aims to evaluate compliance on the implementation of online business taxation, which becomes the responsibility of doing online businesses. A qualitative research method was used in this study thru a case study approach. Data collection was carried out using interview technique with eight interviewees who ran an online business. This study indicates that there is no difference on the tax treatment imposed on online business transactions versus conventional transaction. Income Tax and Value Added Tax are the taxes levied. Online business actors in general are already aware of taxation, such as the purpose of paying taxes, the importance of having a Tax Identification Number (NPWP), the existence of tax penalties if they do not comply with tax regulations, and the tax mechanisms that they must implement when running a business. The majority of online businesses that qualify as MSMEs in the mobile phone industry are already aware and obedient of their tax obligations that they have to pay. Nevertheless, there are still MSME taxpayers who have not complied in applying taxes on online businesses that are run. This is because tax officials' socialization of MSMEs is still ineffective and unevenly distributed. Furthermore, for online businesses established as entity, most of them are obedient in paying and reporting their taxes, but do not fully understand the mechanism for implementing Value Added Tax and Income Tax to run online businesses. As a result, they continue to rely on consultant services to calculate and report taxes.]]>
<![CDATA[Evaluasi Pelaksanaan Kebijakan Insentif Fiskal Kendaraan Bermotor ]]>
<![CDATA[Rebecca Yolanda Artha Uli]]>;
<![CDATA[Siti Nuryanah]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 9 No 2 (2023): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
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DOI: 10.5281/zenodo.7579025
<![CDATA[Tax amnesty is a policy provided by the government to encourage taxpayer compliance in carrying out their tax obligations so that it will increase regional income, especially from the Motor Vehicle Tax sector so that the Regional Revenue and Expenditure Budget is more sustainable. However, it is feared that the amnesty provided by the Regional Government in the form of fiscal incentives each year will have a negative effect in the long run. The purpose of this research is to evaluate the tax amnesty policy in terms of the write-off of Motor Vehicle Tax at the DKI Jakarta Provincial Government level based on William N. Dunn's (2003) evaluation theory with 6 (six) criteria namely Effectiveness, Efficiency, Adequacy, Alignment, Responsiveness and Accuracy Program. Evaluation is also carried out by looking at the problems faced by Bapenda as a regulator in collecting Motor Vehicle Tax which causes delays in the provision of incentives. The research used triangulation through analysis of Bappenda documents in 2017 - 2021 and will be validated using interview techniques with Bapenda and Samsat officers. The results showed that on average the provision of PKB incentives every year by the Government of DKI Jakarta was good enough to be given, judging from the achievement of the goal of providing the program, namely to support the achievement of PKB revenue from what had been targeted at the beginning of the period. However, there are still problems that need to be fixed.]]>
<![CDATA[ANALISIS SENGKETA PAJAK ATAS PEMBATASAN PERBANDINGAN UTANG DAN MODAL PERUSAHAAN ]]>
<![CDATA[Ajeng Loshita Sari]]>;
<![CDATA[Siti Nuryanah]]>
<![CDATA[ Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September ]]>
Publisher : <![CDATA[LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI ]]>
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DOI: 10.25105/mraai.v23i2.16956
<![CDATA[This study aims to analyze the causes of thin capitalization disputes after the implementation of related rules (PMK Number 169/PMK.010/2015 (PMK-169)) based on the Tax Court's decision from 2019 to 2022. The research method is qualitative using a triangulation approach by conducting content analysis and documents, interviews and data triangulation using more than one data source over several time periods. The results of the research show that there has been an increase in the number and causes of disputes related to thin capitalization after the implementation of regulations. This is due to the use of a fixed ratio of debt and equity of 4:1 which is seen as not in accordance with the characteristics of the business and does not reflect fairness in business. The cause of the dispute also comes from the weakness of the examiner's correction basis in proving fairness and the existence of tax evasion efforts. This research has implications for efforts to minimize the occurrence of tax disputes in the future, accelerate tax dispute resolution and increase literacy, especially related to thin capitalization in Indonesia.]]>
<![CDATA[Analisis Sengketa Pajak atas Aset Tidak Berwujud Berupa Goodwill di Indonesia ]]>
<![CDATA[Gusti Ayu Wiharta Mandasari]]>;
<![CDATA[Siti Nuryanah]]>
<![CDATA[ Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023 ]]>
Publisher : <![CDATA[Politeknik Ganesha Medan ]]>
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DOI: 10.33395/owner.v7i4.1761
<![CDATA[The receiving party in a merger or acquisition can record goodwill, which is subjectively assessed based on appraiser assumptions. Indonesian regulations on goodwill are limited to Article 11A of the Income Tax Law for amortization. Goodwill is almost always a matter of concern between taxpayers, entities claiming amortization, and the tax authority (Directorate General of Taxes). Differences in perception between taxpayers and the tax authority can lead to tax disputes. Tax disputes result in the same losses for both taxpayers and the tax authority. The disputing parties bear high costs (cost of tax compliance and cost of tax collection) to settle tax disputes. This research aims to analyze the causes of tax disputes related to goodwill and recommend solutions to address the recurrence of disputes. This study is a qualitative research with a case study approach. The research is conducted through triangulation, involving content analysis of tax court verdicts from 2018 to 2022 and interviews with tax consultants and the tax authorities. The research findings indicate that there are two main causes of tax disputes related to goodwill. These are differences in the interpretation of tax regulations and the burden of proof related to income generation, maintenance, and collection activities. Based on these findings, the Directorate General of Taxes needs to standardize interpretation differences and harmonize tax regulations to create clear legal certainty that will minimize disputes between the tax authority and taxpayers.]]>
<![CDATA[What Makes It Difficult for Free Trade Agreements to Apply In Indonesia ]]>
<![CDATA[Shinta Ayu Sri Yunindhar]]>;
<![CDATA[Siti Nuryanah]]>
<![CDATA[ Jurnal Akuntansi dan Perpajakan Vol 9, No 2 (2023): September 2023 ]]>
Publisher : <![CDATA[University of Merdeka Malang ]]>
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DOI: 10.26905/ap.v9i2.10009
<![CDATA[This study aims to analyze the reasons why free-trade agreements are difficult to apply in Indonesia by analyzing tax disputes over certificates of origin (CoO). The fulfillment of the CoO requirements determines whether import duty reduction in the free trade agreement can be granted. This research is a case study of customs audits and re-examinations using content analysis and semi-structured interviews. Primary data will be obtained through semi-structured interviews conducted with the Auditor’s Representative, Audit Quality Supervisor, and Audit Results Evaluator. The secondary data used were from 150 tax court decisions. The results showed that there are still evidentiary problems, unclear procedures, differences in understanding of the rules, and rationalization from importers on the use of CoO. This condition is supported by differences in judges' beliefs in deciding disputes. This research contributes to the consideration of auditors and importers in handling CoO examinations, regulators in making and updating policies, and judges in deciding disputes.]]>
<![CDATA[Pengaruh Moral Pajak, Persepsi Keadilan Pajak, Pengetahuan Pajak terhadap Intensi Kepatuhan Pajak ]]>
<![CDATA[Deborah W. G. Sihombing]]>;
<![CDATA[Siti Nuryanah]]>
<![CDATA[ Jurnal Proaksi Vol. 11 No. 1 (2024): Januari - Maret ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v11i1.5579
<![CDATA[Belum optimalnya tax to GDP ratio Indonesia mengindikasikan masih rendahnya kepatuhan pajak. Oleh karena itu, upaya peningkatan kepatuhan pajak harus dilakukan kepada masyarakat dimulai sejak dini, salah satunya kepada generasi muda yang merupakan calon wajib pajak di masa depan. Penelitian ini bertujuan untuk meneliti pengaruh moral pajak (tax morals), persepsi keadilan pajak (perception of tax fairness), dan pengetahuan pajak (tax knowledge) terhadap intensi kepatuhan pajak mahasiswa sebagai generasi muda yang merupakan bagian dari wajib pajak potensial. Metode yang digunakan adalah metode kuantitatif dan data yang digunakan merupakan data primer yang diperoleh melalui kuesioner. Berdasarkan survey dari 116 responden yang terkumpul dengan convenience sampling, hasil penelitian menunjukkan mahasiswa yang memiliki moral pajak yang tinggi akan memiliki intensi untuk berlaku patuh melaksanakan kewajiban perpajakannya, begitu pula mahasiswa yang memiliki persepsi keadilan pajak, dan pengetahuan pajak yang tinggi. Penelitian ini membuktikan bahwa terdapat pengaruh moral pajak, persepsi keadilan pajak, dan pengetahuan pajak terhadap intensi kepatuhan pajak mahasiswa.]]>
<![CDATA[Analisis Putusan Banding Pengadilan Pajak Sengketa Nilai Pabean: Studi Kasus di KPU BC Tipe A Tanjung Priok ]]>
<![CDATA[Ahmad Sholihin]]>;
<![CDATA[Siti Nuryanah]]>
<![CDATA[ Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024) ]]>
Publisher : <![CDATA[Universitas Jember ]]>
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DOI: 10.19184/jeam.v23i1.46316
<![CDATA[This study aims to evaluate and mitigate the factors causing the low victory of KPU BC Type A Tanjung Priok in the customs value dispute at the Tax Court. This study is qualitative with triangulation method of content analysis and interview. Data is obtained from the tax court decision on the customs value dispute for the period 2018 to 2020. The study found that factors that cause the low winnings on customs value disputes are the low effectiveness of collecting transaction evidence at the time of objection and the limitations of testing the validity of the evidence submitted by the Appellant during the appeal hearing process. This study provide a practical implication that KPU BC Type A Tanjung Priok can conduct further action to mitigate the loss of the appeal hearing for the customs value dispute by for example optimizing data requests to the applicant during the objection process, coordinating with the Document Examiner Officer (Pejabat Fungsional Pemeriksa Dokumen - PFPD) to improve the objection decision, and evaluating tax court decisions. Keywords: Tax Dispute, Tax Court, Tax Appeal, Customs]]>
<![CDATA[EVALUATION OF COVID-19 TAX INCENTIVE POLICIES: INCOME TAX ARTICLE 25 AND INCOME TAX ARTICLE 22 IMPORT ]]>
<![CDATA[Chairunnisa, Nadillah]]>;
<![CDATA[Nuryanah, Siti]]>
<![CDATA[ JURNAL AKUNTANSI DAN AUDITING Volume 20, Nomor 2, Tahun 2023 ]]>
Publisher : <![CDATA[Department of Accounting, Faculty of Economics & Business, Universitas Diponegoro ]]>
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DOI: 10.14710/jaa.20.2.178-196
<![CDATA[The Covid-19 pandemic in 2020 caused the state tax revenue target to not be achieved. Covid-19 Tax Incentives PPh Article 25 and PPh Article 22 Import in 2022 are still being provided by the government because the Covid-19 pandemic has not ended and has had an impact on the economy. The purpose of this research is to evaluate the covid-19 tax incentive policy PPh Article 25 and PPh Article 22 Import from the perception of taxpayers based on The Four Maxims and evaluate the application of the two tax incentive policies at the ABC Tax Office. This research method is mixed, combining quantitative and qualitative approaches. The data in this study were obtained from questionnaires to taxpayers and interviews with tax authorities and taxpayers. The results of the study show that taxpayers' perceptions of tax incentive policies have fulfilled The Four Maxims, but there are still constraints from the web system. The implementation of the Covid-19 tax incentive policy at KPP ABC has been effective, but monitoring, evaluation, and assessment of taxpayer satisfaction have not been carried out as a whole regarding the tax incentive policy.]]>
<![CDATA[Evaluation of the Implementation of Tax Obligations of P2P Lending Providers ]]>
<![CDATA[Pratiwi, Ratna Ika]]>;
<![CDATA[Nuryanah, Siti]]>
<![CDATA[ JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) Vol. 9 No. 1 (2024): JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) ]]>
Publisher : <![CDATA[Graduate Program Magister Manajemen Pendidikan ]]>
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DOI: 10.31851/jmksp.v9i1.14177
<![CDATA[Peer-to-Peer (P2P) lending is a form of lending in which individuals or businesses borrow and lend money without involving traditional financial institutions as intermediaries. P2P lending operators have the additional administrative burden to withhold and reporting lender's interest in the Periodic Income Tax Return 23/26. The aim of research to analyze how the tax obligations of P2P Lending operators are implemented based on the six principles of ease of administration and four maxims uses a qualitative method with a case study approach at the Indonesian Joint Funding Fintech Association (AFPI). The results of this research show that the implementation of Withholing tax on interest has fulfilled the principles of certainty, simplicity, convenience, efficiency and equality, however there are still notes of things that need to be improved from a regulatory perspective by the DJP and from an administrative perspective by P2P lending operator.]]>
