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All Journal Jurnal Riset Akuntansi Jurnal Pendidikan Kewarganegaraan Dan Filsafat
Yuna Yuna
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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.
Co-Authors Muan Ridhani Panjaitan