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RASIO PAJAK OPTIMAL DAN TINGKAT PERTUMBUHAN EKONOMI DI INDONESIATAHUN 1970-2008 Setiabudi, Andang Wirawan
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Many economists have stated that the government through its either fiscal policies or monetary policies has an important role in supporting economic growth of a country. As the consequence of government’s role in the development process, the size of the government – measured as the ratio of total spending to GDP also expanded along with the economic development. This is the fact faced by any country in the world. However, the growth of government’s size implies higher taxation, and thus, it sometimes become a bad sign for the whole economy. The higher tax collected by the government the more productive source taken by the government from the private sector. If positive impacts of government spending cannot exceed negative impact caused by the lost of productive source of private sectors deadweight loss of economy will appear. By assuming that government runs balanced budget in which all of the government expenditure is financed by tax revenue, so the growth maximizing tax ratio can be estimated. This rate measures the ratio of tax revenue to GDP that is needed to achieve the high and stable growth rate.        The main objective of this study are to find the growth maximizing tax ratio for Indonesia and to analyze whether Indonesia has achieved this optimum point, or has been operating below it or contrary above it. The regression result show that the growth maximizing tax ratio for Indonesia is 14,64%.

RASIO PAJAK OPTIMAL DAN TINGKAT PERTUMBUHAN EKONOMI DI INDONESIATAHUN 1970-2008 Setiabudi, Andang Wirawan
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Many economists have stated that the government through its either fiscal policies or monetary policies has an important role in supporting economic growth of a country. As the consequence of government’s role in the development process, the size of the government – measured as the ratio of total spending to GDP also expanded along with the economic development. This is the fact faced by any country in the world. However, the growth of government’s size implies higher taxation, and thus, it sometimes become a bad sign for the whole economy. The higher tax collected by the government the more productive source taken by the government from the private sector. If positive impacts of government spending cannot exceed negative impact caused by the lost of productive source of private sectors deadweight loss of economy will appear. By assuming that government runs balanced budget in which all of the government expenditure is financed by tax revenue, so the growth maximizing tax ratio can be estimated. This rate measures the ratio of tax revenue to GDP that is needed to achieve the high and stable growth rate.   The main objective of this study are to find the growth maximizing tax ratio for Indonesia and to analyze whether Indonesia has achieved this optimum point, or has been operating below it or contrary above it. The regression result show that the growth maximizing tax ratio for Indonesia is 14,64%.

ANALISIS PEMENUHAN KONSEP CURRENT PAYMENT DAN FINAL LIABILITY DALAM PENGHITUNGAN PPH PASAL 25 DAN PENGENAAN SANKSI TERKAIT Setiabudi, Andang Wirawan
Jurnal Akuntansi Vol 13 No 1 (2019): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Nowadays about 80% of APBN (National Budget) revenue is rooted from tax revenue.  Therefore, Directorate General of Tax Department (Dirjen Pajak/DJP) as the organizer of tax revenue should straighten themselves up constantly in order that they could reach the revenue target which is burdened. One of the actions is through tax reform system which relies on self-assessment system.  People, in this system, are the most in determining of the activity that they should do by themselves connected to the tax; starting from the registration of tax obligatory, counting the amount of owed tax that they have to pay, pay the tax by themselves to the bank or post office and report it to KPP (tax service office). Tax revenue is achieved, among others, from the tax payment and also imposition payment if the tax obligatory has broken the certainty of taxation regulations.  One of them is income tax section 25 payment; it is tax payment on fiscal year in accordance with current payment concept. Each month the payment of PPh section 25 is counted based on PPh of SPT a year before then minus tax credit and divided in 12, in other words; based on the last year benefit which is not reflecting the actual condition of tax obligatory (fictive stelsel), and in the end of the year; it will give the influence in the owed tax. Moreover, this is added by imposition of doubt in case of PPh section 25 that unpaid or minus in payment in the form of interest on 2%  each month on PPh section 25 that unpaid or minus payment.  Those two things about is not in accordance with final liability concept which states that the obligation for income tax would become owed tax in the end of the year.  In addition the doubt would be imposed if the actual income has been known.  In the fiscal year, actuality, the tax obligatory does not owe in Income Tax yet.  So it is not precisely if the Directorate General of Tax department impose a doubt in the form of interest (written on Letter of Tax Claim/Surat Tagihan Pajak/STP) on the PPh payment in fiscal year (PPh 25).  However in the fact, the STP of PPh 25 which unpaid or minus in payment is still brought up continually.

RASIO PAJAK OPTIMAL DAN TINGKAT PERTUMBUHAN EKONOMI DI INDONESIATAHUN 1970-2008 Andang Wirawan Setiabudi
Jurnal Akuntansi Vol 10 No 2 (2017): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Many economists have stated that the government through its either fiscal policies or monetary policies has an important role in supporting economic growth of a country. As the consequence of government’s role in the development process, the size of the government – measured as the ratio of total spending to GDP also expanded along with the economic development. This is the fact faced by any country in the world. However, the growth of government’s size implies higher taxation, and thus, it sometimes become a bad sign for the whole economy. The higher tax collected by the government the more productive source taken by the government from the private sector. If positive impacts of government spending cannot exceed negative impact caused by the lost of productive source of private sectors deadweight loss of economy will appear. By assuming that government runs balanced budget in which all of the government expenditure is financed by tax revenue, so the growth maximizing tax ratio can be estimated. This rate measures the ratio of tax revenue to GDP that is needed to achieve the high and stable growth rate. The main objective of this study are to find the growth maximizing tax ratio for Indonesia and to analyze whether Indonesia has achieved this optimum point, or has been operating below it or contrary above it. The regression result show that the growth maximizing tax ratio for Indonesia is 14,64%.

ANALISIS PEMENUHAN KONSEP CURRENT PAYMENT DAN FINAL LIABILITY DALAM PENGHITUNGAN PPH PASAL 25 DAN PENGENAAN SANKSI TERKAIT Andang Wirawan Setiabudi
Jurnal Akuntansi Vol 13 No 1 (2019): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Nowadays about 80% of APBN (National Budget) revenue is rooted from tax revenue. Therefore, Directorate General of Tax Department (Dirjen Pajak/DJP) as the organizer of tax revenue should straighten themselves up constantly in order that they could reach the revenue target which is burdened. One of the actions is through tax reform system which relies on self-assessment system. People, in this system, are the most in determining of the activity that they should do by themselves connected to the tax; starting from the registration of tax obligatory, counting the amount of owed tax that they have to pay, pay the tax by themselves to the bank or post office and report it to KPP (tax service office). Tax revenue is achieved, among others, from the tax payment and also imposition payment if the tax obligatory has broken the certainty of taxation regulations. One of them is income tax section 25 payment; it is tax payment on fiscal year in accordance with current payment concept. Each month the payment of PPh section 25 is counted based on PPh of SPT a year before then minus tax credit and divided in 12, in other words; based on the last year benefit which is not reflecting the actual condition of tax obligatory (fictive stelsel), and in the end of the year; it will give the influence in the owed tax. Moreover, this is added by imposition of doubt in case of PPh section 25 that unpaid or minus in payment in the form of interest on 2% each month on PPh section 25 that unpaid or minus payment. Those two things about is not in accordance with final liability concept which states that the obligation for income tax would become owed tax in the end of the year. In addition the doubt would be imposed if the actual income has been known. In the fiscal year, actuality, the tax obligatory does not owe in Income Tax yet. So it is not precisely if the Directorate General of Tax department impose a doubt in the form of interest (written on Letter of Tax Claim/Surat Tagihan Pajak/STP) on the PPh payment in fiscal year (PPh 25). However in the fact, the STP of PPh 25 which unpaid or minus in payment is still brought up continually.

THE MODEL CONSTRUCTION OF OECD BASE EROSION PROFIT SHIFTING ACTION PLAN 12TH TO ACHIEVE TAX PLANNING TRANSPARENCY Andang Wirawan Setiabudi; Christianus Yudi Prasetyo; Jesslyn Huberta Tanada
Jurnal Akuntansi Vol 16 No 2 (2022): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v16i2.2875

This study presents ideas about the construction of policies under the authority of the Directorate General of Taxes (DGT) in response to recommendations issued by the OECD regarding how to deal with aggressive tax planning related to the current era of globalization. The tax avoidance practice is known as the Base Erosion and Profit Shifting (BEPS) which is allegedly rampant by taxpayers (WP), especially for the Multi National Company (MNC). The impact of the BEPS practice is the loss of state revenues experienced by almost every country, especially developing countries. This is a major concern for developing countries because tax revenues are an important component of government revenues to encourage development. The OECD BEPS action plan issued at the G20 meeting in Moscow Russia in July 2013 had 15 action plans. In this case, the Indonesian Government has not implemented all the recommendations for the OECD BEPS action plan. One recommendation that has not been made is the OECD BEPS action plan 12 concerning Mandatory Disclosure Rules (MDR). MDR here is about the disclosure of the company's strategies regarding tax planning. This is necessary because there must be tax planning transparency carried out by WP. This condition is closely related to Human Activity Systems, which are purposeful activities. Therefore the writer studied it with an action-based Soft Systems Methodology (SSM) approach with the category of research interest. Keywords: BEPS, aggressive tax planning, mandatory disclosure rules, action-based SSM, research interest

A Study of the Role of Initiators in Creating Sustainability of Kampung Gagot Tourism Village Benedicta Evienia P; Andang Wirawan B; Penny Handayani
Proceedings Series on Social Sciences & Humanities Vol. 15 (2024): Proceedings of International Conference on Management, Accounting, Economics, and Bu
Publisher : UM Purwokerto Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/pssh.v15i.922

Background: To achieve the Sustainable Development Goals (SDGs), every area with social problems needs to carry out activities that can encourage the community or environment to carry out empowerment. Empowerment is an essential strategy in increasing the role of the community or society in increasing their potential to be more independent and work. This research aims to analyze the role of external agents in the development of Kampung Gagot Tourism Village, one of the leading destinations in Banjarnegara Regency. The active participation of the local community influences the current success of Kampung Gagot Tourism Village. However, the research reveals the unexpected role of external agents who act as directors in developing this area. Method: The research method was qualitative, with explanations through descriptive techniques. Data were collected through observation and in-depth interviews with informants selected using purposive sampling. Results: The results highlighted the role of initiators as conceptors, information mouthpieces, and tourism ambassadors in developing tourism in Kampung Gagot Tourism Village. Conclusion: The obstacles encountered need to be addressed wisely, and the recommended approach is to involve the local community, especially the younger generation, to become an independent tourist destination, reducing dependence on the initiator.

STUDI KOMPARATIF PENERAPAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA PADA TRANSAKSI AFILIASI JASA MANAJEMEN SEBELUM DAN SESUDAH BERLAKUNYA PMK NOMOR 172 TAHUN 2023 Tanisha, Gisella; Setiabudi, Andang Wirawan
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i2.6450

The Indonesian government released the latest regulation regarding the arm's length principle in transactions affected by special relationships, namely Peraturan Menteri Keuangan No. 172 (PMK-172), effective December 29, 2023. As a multinational company with related party transactions, PT XYZ must adjust to PMK-172 for the tax year after its enactment. Therefore, the author conducts a comparative analysis of the application of the arm’s length principle before and after the enactment of PMK-172 to help PT XYZ ensure its tax compliance. This study aims to determine the suitability of arm’s length principle application by PT XYZ for the tax year before the enactment of PMK-172, to compare the application of arm's length principle before and after the enactment of PMK-172, and to identify potential problems after the enactment of PMK-172. The data collection methods used are interviews and documentation, and the data analysis method used is data and method triangulation. The results of the study concluded that the comparison of the application of the arm’s length principle before and after the enactment of PMK-172 show several differences, including the legal basis, the stages of implementing the arm’s length principle, the preliminary stages, and the corresponding adjustment. Furthermore, it is concluded that the problems that are likely to arise after the enactment of PMK-172 are problems in the documentation of the preliminary stage, differences in interpretation of regulations, an increase in tax disputes, and preference for the selection of transfer pricing methods that emphasize the hierarchical method.

STUDI KOMPARATIF PENERAPAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA PADA TRANSAKSI AFILIASI JASA MANAJEMEN SEBELUM DAN SESUDAH BERLAKUNYA PMK NOMOR 172 TAHUN 2023 Tanisha, Gisella; Setiabudi, Andang Wirawan
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 21 No. 2 (2024): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v21i2.6450

The Indonesian government released the latest regulation regarding the arm's length principle in transactions affected by special relationships, namely Peraturan Menteri Keuangan No. 172 (PMK-172), effective December 29, 2023. As a multinational company with related party transactions, PT XYZ must adjust to PMK-172 for the tax year after its enactment. Therefore, the author conducts a comparative analysis of the application of the arm’s length principle before and after the enactment of PMK-172 to help PT XYZ ensure its tax compliance. This study aims to determine the suitability of arm’s length principle application by PT XYZ for the tax year before the enactment of PMK-172, to compare the application of arm's length principle before and after the enactment of PMK-172, and to identify potential problems after the enactment of PMK-172. The data collection methods used are interviews and documentation, and the data analysis method used is data and method triangulation. The results of the study concluded that the comparison of the application of the arm’s length principle before and after the enactment of PMK-172 show several differences, including the legal basis, the stages of implementing the arm’s length principle, the preliminary stages, and the corresponding adjustment. Furthermore, it is concluded that the problems that are likely to arise after the enactment of PMK-172 are problems in the documentation of the preliminary stage, differences in interpretation of regulations, an increase in tax disputes, and preference for the selection of transfer pricing methods that emphasize the hierarchical method.

KOMPARASI TINGKAT KESEHATAN BANK ANTARA BANK KONVENSIONAL DAN BANK DIGITAL BERDASARKAN METODE RGEC Saputra, Septian Rahul Dika; Tarigan, Thia Margaretha; Prasetyo, Christianus Yudi; Setiabudi, Andang Wirawan
Jurnal Akuntansi Vol 18 No 1 (2024): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v18i1.5160

The research aims to compare the soundness level of banks between conventional banks and digital banks that have been listed on the Indonesia Stock Exchange in 2020 and 2021 using the Risk Profile, Good Corporate Governance, Earning, Capital and RGEC methods. The research was conducted using a descriptive research type with the use of secondary data originating from the website www.idx.com and annual reports issued by banking companies officially to support the research. The sample was done using the purposive sampling technique. The data analysis technique used is the Risk-based Bank Rating method. The results of the study show that conventional banks will be healthier than digital banks in 2020 and 2021 based on 4 assessment aspects, namely: Good Corporate Governance, Earning, Capital, and RGEC methods. Meanwhile, based on the Risk Profile factor, in 2020 and 2021, conventional banks and digital banks will have the same level of soundness.

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