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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi Journal of Economics and Business UBS Media Riset Akuntansi Auditing & Informasi
Siti Nuryanah
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

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ANALISIS SENGKETA PAJAK ATAS PEMBATASAN PERBANDINGAN UTANG DAN MODAL PERUSAHAAN Ajeng Loshita Sari; Siti Nuryanah
Media Riset Akuntansi, Auditing & Informasi Vol. 23 No. 2 (2023): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/mraai.v23i2.16956

Abstract

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.
Analisis Sengketa Pajak atas Aset Tidak Berwujud Berupa Goodwill di Indonesia Gusti Ayu Wiharta Mandasari; Siti Nuryanah
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 4 (2023): Article Research Volume 7 Nomor 4 Oktober 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i4.1761

Abstract

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.
Analisis Putusan Banding Pengadilan Pajak Sengketa Nilai Pabean: Studi Kasus di KPU BC Tipe A Tanjung Priok Ahmad Sholihin; Siti Nuryanah
Jurnal Ekonomi Akuntansi dan Manajemen Vol 23 No 1 (2024)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v23i1.46316

Abstract

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
Evaluasi Manajemen Perpajakan Atas Pajak Pertambahan Nilai (Studi Kasus Pada Perusahaan Start-Up X) Mardhiyah Alfath Annisaa; Siti Nuryanah
Journal of Economics and Business UBS Vol. 12 No. 4 (2023): Special Issue
Publisher : UniSadhuGuna Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52644/joeb.v12i4.408

Abstract

Kondisi perusahaan Startup identik dengan situasi keuangan yang terus merugi. Meskipun dalam kondisi merugi, Startup tetap memiliki kewajiban menjalankan administrasi perpajakannya. Pelaku usaha apapun termasuk Startup dapat berpotensi menerima STP dan sanksi pajak jika tidak menjalankan kewajiban perpajakannya dengan benar. Penelitian ini dilakukan untuk mengevaluasi manajemen pajak PT X agar meminimalisasi pengenaan sanksi pajak dan timbulnya beban pajak atas pelaksanaan kewajiban dan haknya terkait PPN. Ruang lingkup penelitian dibatasi pada manajemen pajak atas pelaksanaan kewajiban dan hak PKP terkait PPN pada PT X tahun 2020-2022. Proses evaluasi dihubungkan dengan potensi biaya kepatuhan saat menjalankan manajemen perpajakannya dari tahapan perencanaan, pengorganisasian, pelaksanaan dan pengendalian. Melalui metode kualitatif dengan pendekatan studi kasus, penelitian ini menggunakan triangulasi dengan cara analisa dokumentasi terkait PPN serta menganalisis wawancara dengan informan yang berhubungan terkait pengelolaan pajak PT X. Hasil penelitian menunjukkan PT X sudah menerapkan manajemen perpajakan atas pelaksanaan kewajiban dan haknya terkait PPN dengan baik. Namun, PT X dapat meningkatkan efisiensi dan efektivitas manajemen perpajakannya dengan membuat SOP baku tertulis serta menjalankan rekomendasi untuk meminimalisasi permintaan perubahan faktur pajak serta mengatasi faktur pajak tidak valid.
Evaluation Of Tax Management On Income Tax In The Era Of Digital Transformation Of The Directorate General Of Taxes (Case Study At PT Xyz) Anthony Pratama; Siti Nuryanah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 14 No 1 (2026): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v14i1.8581

Abstract

Fulfillment of income tax obligations in Indonesia has continued to develop since 2015 until now. This began with the tax authorities' efforts to transform services into digital-based ones with the aim of improving the quality of services and supervision of taxpayer compliance. The DJP application was originally desktop client-based, then developed into a website-based e-Bupot PPh 23/26, then updated to e-Bupot Unification according to PER-24/PJ/2021, and the latest one currently uses Coretax as of January 1, 2025 according to PMK 81/2024. Digital transformation in the taxation system is expected to provide various benefits, such as increasing the tax ratio, reducing tax avoidance and evasion, and encouraging taxpayer compliance. The evaluation was carried out to determine the effectiveness of the company's digital supporting system and the influence of the DJP digital application on the fulfillment of the company's income tax obligations and management during 2021 to 2023. The evaluation process is linked to the potential compliance costs borne by PT XYZ when carrying out its tax management from the planning, organizing, implementing and controlling stages. Through a qualitative method with a case study approach, this study uses triangulation by examining documents related to PT XYZ's Income Tax and analyzing interviews with sources related to PT XYZ's income tax management. The results of this study indicate that PT XYZ has implemented tax management for the implementation of its obligations and rights related to income tax properly. However, PT XYZ can improve the efficiency and effectiveness of its tax management by creating written Standard Operating Procedures and implementing recommendations in order to minimize requests for changes to the contents of withholding evidence and overcome invalid withholding evidence. This study provides a practical contribution to companies in good withholding tax management so that companies can grow faster and more sustainably.
Co-Authors Ahmad Sholihin Ajeng Loshita Sari Anthony Pratama Gusti Ayu Wiharta Mandasari Mardhiyah Alfath Annisaa