Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi
Notika Rahmi
Institut Ilmu Sosial dan Manajemen STIAMI Jakarta
Economics, Econometrics & Finance Education Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Pajak Dalam Rangka Impor Dan Bea Masuk Pengadaan Pesawat Latih Dan Implikasinya Pada Mahalnya Biaya Pendidikan (Studi Komparatif Pada Politeknik Penerbangan Indonesia Curug, Ppic Dan Aero Flyer Institute) Chairil Anwar Pohan; Aji Suryono; Notika Rahmi; Sunarmin Sunarmin; Agus Subagiyo
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3014

Abstract

The purpose of this study is to analyze the imposition of import taxes and import duties for training aircraft procurement and its implications for the high cost of education at Indonesian Aviation Polytechnic Curug and Aero Flyer Institute in 2017-2021. This study is a qualitative descriptive study with data collection techniques used are interviews, observations, and documents so that the researcher can draw conclusions.   The conclusion of import taxes imposition and import duties has a high influence in determining the high cost of flight schools. With the high cost of flight schools, it will affect people's interest in becoming a pilot. However, this is a burden that must be borne by the educational institution itself which in the end causes the high cost of pilot school to be charged to prospective pilot students. The imposition of import taxes includes Sales Tax on Luxury Goods, Income Tax and VAT because training aircraft are subject to these three tax components. These three components cause the high cost of pilot school.  In this case, the government must immediately review  the  taxation  policy  for  the procurement of training aircraft and educational institutions must also cooperate with various airline operator both at home and abroad to attract pilot graduates and this will increase the interest of the Indonesian people to become professional and reliable pilots.
Tax Incentives for the Mineral Mining Sector in Indonesia as an Effort to Increase Investment Selvi Selvi; Notika Rahmi; Idar Rachmatulloh; Alief Ramdan
Jurnal Reformasi Administrasi : Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Vol 10, No 1: Maret 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/reformasi.v10i1.3085

Abstract

Tax incentives are a popular policy among developing countries because these countries have a greater investment risk than developed countries, especially regarding poor infrastructure and the ineffectiveness of existing institutions in these developing countries. The purpose of this study is to analyze whether the application of tax incentives in the mineral mining sector can increase investment interest in Indonesia. This research is descriptive research with a qualitative approach. The results of the study show that the implementation of tax incentives is not a strong consideration for potential investors in investing in the mineral mining sector in Indonesia. In fact, there are other factors that need to be improved in order to increase investor interest, namely policy factors related to administrative uncertainty, interpretation and enforcement of existing regulations, environmental regulations, duplication and inconsistency of regulations, uncertainty regarding disputed land claims and protected areas, infrastructure (including access to roads, ports, availability of electricity and other supporting facilities), socio-economic agreements, political stability, labor issues, geological  databases, and security.
Analisis Instrumen Debt to Equity Ratio sebagai Upaya Menangkal Thin Capitalization dalam Meningkatkan Penerimaan Pajak di Indonesia (Studi Kasus pada Perusahaan yang Terdaftar di BKPM dan KPP PMA) Notika Rahmi; Chairil Anwar Pohan; Sunarmin; Iin Andrayanti; Budhi Yuwono; Cut Dinnie
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol. 8 No. 2: Desember 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v8i2.3533

Abstract

(Analysis of Debt to Equity Ratio Instruments as an Effort to Counter Thin Capitalization in Increasing Tax Revenue in Indonesia (Case Study of Companies Registered with the BKPM and KPP PMA) Peraturan di Indonesia menyatakan biaya bunga yang dapat dikurangkan sebagai pengeluaran, sementara dividen tidak dapat dibiayakan membuat investor lebih cenderung berinvestasi dalam pinjaman daripada berinvestasi dalam modal. Akibat praktik ini, banyak perusahaan yang membiayai usahanya dengan pinjaman daripada modal atau yang biasa disebut thin capitalization. Praktik ini merugikan negara karena akan mengikis basis pajak nasional atau mengurangi penerimaan negara dari sektor pajak. Untuk mengendalikan praktik thin capitalization, pemerintah telah membuat kebijakan mengenai rasio utang terhadap ekuitas, yaitu rasio antara utang dan modal yang telah ditetapkan pada 4:1. Penelitian ini dilakukan secara kualitatif dan pengumpulan data dilakukan dengan wawancara di lapangan menggunakan metode analisis deskriptif. Hasil penelitian menunjukkan bahwa masih ada beberapa wajib pajak yang memiliki rasio utang terhadap modal di atas 4:1. Kesimpulan yang dapat ditarik adalah bahwa metode rasio utang terhadap ekuitas cukup efektif dalam mencegah praktik thin capitalization, tetapi masih belum optimal karena masih ada beberapa wajib pajak yang memiliki rasio utang terhadap modal di atas 4:1. Penulis merekomendasikan agar pemerintah lebih aktif dalam melakukan sosialisasi dan memastikan bahwa wajib pajak memahami kebijakan tersebut. Abstract The existence of provisions in Indonesia regarding interest costs that can be allowed as a deduction, while dividends do not make investors more inclined to invest in loans rather than investing in capital. The result of this practice is that many companies will emerge that finance their companies with loans rather than capital or what is usually called thin capitalization. This practice is detrimental to the state because it will erode the national tax base or reduce state revenues from the tax sector. To control the practice of thin capitalization, the government has made a policy regarding the debt to equity ratio, namely the ratio of the amount between debt and capital which has been set at 4:1. This research was conducted qualitatively and data collection was carried out by interviews in the field using descriptive analysis methods. The research results show that there are still several taxpayers who have a debt to capital ratio above 4:1. The conclusion that can be drawn is that the debt to equity ratio method is quite effective in preventing the practice of thin capitalization, but it is still not optimal because there are still some taxpayers who have a ratio between debt and capital above 4:1. The author recommends that the government should be more active in conducting outreach and ensuring that taxpayers understand the policy.
Co-Authors Agus Subagiyo Aji Suryono Alief Ramdan Chairil Anwar Pohan Cut Dinnie Idar Rachmatulloh Iin Andrayanti Selvi Selvi Sunarmin Sunarmin Sunarmin