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All Journal Jurnal Riset Akuntansi Jurnal Pendidikan Kewarganegaraan Dan Filsafat Akuntansi Pajak dan Kebijakan Ekonomi Digital
Muan Ridhani Panjaitan
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Humanities Economics, Econometrics & Finance Social Sciences Other

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Penerapan Pajak Natura Sebagai Upaya Mencapai Keadilan Sosial Bagi Pekerja Indonesia Muan Ridhani Panjaitan; Yuna Yuna
Garuda: Jurnal Pendidikan Kewarganegaraan Dan Filsafat Vol. 1 No. 3 (2023): September: Jurnal Pendidikan Kewarganegaraan dan Filsafat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/garuda.v1i3.1383

Abstract

The implementation of PMK 66 Tahun 2023, also known as the Natura tax regulation, has sparked debate. On one hand, some view it as an excessive effort by the state to pursue tax revenue. On the other hand, others see it as the state's endeavor to achieve collective well-being. This study analyzes the 2023 PMK 66 based on the theory of hierarchical legal norms (Stufenbau) to understand the alignment of PMK with the overarching legal standards, particularly Indonesia's foundational philosophy, Pancasila. Ultimately, the goal is to achieve social justice for all Indonesian citizens, primarily through the fair application of tax policies that prevent practices such as money laundering and other forms of tax fraud.
Pengaruh Coretax terhadap Transparansi dan Akuntabilitas Sistem Perpajakan Muan Ridhani Panjaitan; Yuna Yuna
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : JURNAL RISET AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i4.2560

Abstract

This study aims to analyze the impact of Coretax on the transparency and accountability of the tax system through a literature review method. Coretax, as a digital tax technology system, is expected to enhance information transparency and strengthen oversight mechanisms in tax administration. The literature review indicates that the implementation of Coretax significantly contributes to improving transparency by providing real-time access for taxpayers to tax-related information, minimizing reporting errors, and simplifying access to regulatory updates. In terms of accountability, Coretax enhances tax authorities' ability to track transaction data, reduces opportunities for manipulation, and accelerates more efficient audit processes. The findings suggest that Coretax increases public trust in a more transparent and accountable tax system. However, challenges related to digital literacy and technological infrastructure readiness need to be addressed to optimize the system's positive impact in Indonesia.
Implikasi PMK-37 Tahun 2025 terhadap Keseimbangan Fiskal dan Daya Tahan UMKM Muan Ridhani Panjaitan
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1494

Abstract

This study aims to examine the implications of Minister of Finance Regulation (PMK) Number 37 of 2025 on the national fiscal balance and the resilience of micro, small, and medium enterprises (MSMEs) in the context of the rapid development of e-commerce in Indonesia. This PMK introduces a collect at the source mechanism, which is the appointment of certain marketplaces as collectors of Income Tax (PPh) Article 22 on online merchant transactions. This policy is seen as one of the strategic steps to expand the digital tax base, improve fiscal efficiency, and support the principle of compliance by design. The research uses a descriptive qualitative approach through documentation studies of official government documents, academic literature, and relevant publications. The results of the study show that the implementation of PMK 37/2025 has the potential to have a positive impact on state revenue through digital taxation optimization. In addition, this policy can strengthen the fiscal balance by minimizing the potential for tax avoidance in the growing digital economy sector. However, on the other hand, the policy also poses a number of challenges for MSMEs, especially related to administrative readiness, limited fiscal literacy, and adaptability to the tax digitalization system. For most MSMEs, additional tax liabilities can be a burden that affects cash flow, competitiveness, and business sustainability, especially for MSMEs that are still in the growth stage and have limited resources. The policy implications identified include the importance of improving fiscal education and literacy programs, the development of user-friendly digital reporting systems, and active collaboration between fiscal authorities, marketplaces, and MSME actors. Thus, the success of the implementation of PMK 37/2025 is not only determined by regulations, but also by the extent to which the policy is able to be implemented in an inclusive, adaptive, and sustainable manner in supporting national economic development.
Co-Authors Yuna Yuna