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Tinjauan Teoritas Penetapan VAT Threshold di indonesia Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 3 No 2 (2011): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

In designing a VAT, the determination of the threshold magnitude is one keyfactor in successful implementation of VAT. Basically, the determination of thelevel of the threshold by considering the magnitude of administrative costs andcompliance costs compared to tax revenue generated. Some countries such asGhana and Uganda have trouble in the early implementation of VAT due to thelow set of the level of the threshold. Hence the determination of the optimal levelof threshold has become a very important part in supporting the successfulimplementation of VAT. This paper is intended to evaluate the magnitude of thelevel of threshold applied in Indonesia. The analysis showed that the level ofthreshold applied in Indonesia in general its value does not vary much with theresults of calculations using the prevailing theory.

Analisis Aktiyitas Tax Avoidance Dari Perspektif Moral Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 3 No 1 (2011): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Tax avoidance and tax evasion are not new problems for many countries in the world. They are not unique phenomenon in modern tax problems since many years. Many researchers state that tax avoidance has grown significantly in recent decades. It has been continuously eroded the integrity of the tax base in many countries. Tax avoidance and tax evasion have the same goal: to minimize or to eliminate tax liability. Tax avoidance is legal activity, whereas tax evasion is illegal activity. Although tax avoidance is not formally violate the tax law, but it is usually in contradiction with the intent and spirit of the tax law. This paper is aimed to determine whether tax avoidance is moral or not.

Upaya Meningkatkan Kepatuhan Wajib Pajak Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 1 (2017): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

The success of a country in developing its country depends largely on the success of providing sufficient budget for the financing of development programs. The main sources of development financing budgets generally come from tax revenues. A country will be able to generate maximum revenue in the tax sector, if the country's tax compliance level is high. The results of research from Belkaoui (2004) showed that Indonesia was ranked 22nd out of 30 countries under study of tax compliance, with a tax compliance index of 2.53. This shows that the level of tax compliance in Indonesia is still low. Therefore, Indonesia must make various efforts to improve taxpayer compliance. The efforts undertaken must consider the factors that affect tax compliance.

Implementasi Anggaran Pada Usaha Mikro Dan Kecil Di Surabaya Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 9 No 2 (2017): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

One of the factors are identified as the cause of failure of micro, small and medium enterprises is the absence of a good financial plan in the form of budget. In this research will be studied about budget implementation in business activity from micro and small entrepreneurs engaged in food/beverage business in Kampung Roti, Surabaya, East Java. The results showed 42,11% of micro and small entrepreneurs have used the budget and 57,89% have not used the budget. Small and micro entrepreneurs who already use the budget as much as 42,11% argue that the useful budget helps their business activities. The most widely used type of budget is the material purchase budget, cash budget and cost budget. Micro and small entrepreneurs argue that the purposes of budgeting are for planning, decision-making and controlling operations (42,11%), monitor business and measure business performance (31,58%) and to motivate (26,31%). Small and micro entrepreneurs also believe that budget implementation constraints are resource limitations power required (92,11%), lack of understanding of budgeting (86,84%), lack of management/owner support (57,89%) and only prepared when there is more time (42,11%).

Evaluasi Pelaksanaan Program Amnesti Pajak Tahun 2016 Di Indonesia Setiadi Alim Lim; Lilik Indrawati
BIP's JURNAL BISNIS PERSPEKTIF Vol 10 No 1 (2018): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

Income from the tax sector is generally the main income for all countries in the world in order to finance its activities. Increased revenue from the tax sector is often hampered, due to the large tax evasion and tax avoidance activities. Tax evasion and tax avoidance practices are triggered by the practice of low tax rates and other facilities provided by the tax heaven countries. In order to combat tax evasion and tax avoidance, the approach taken by each country is different. But basically approach done can be distinguished on soft apporach and hard approach. One approach that is classified as a soft approach is a tax amnesty program. In 2016 the Government of Indonesia is implementing a tax amnesty program based on Law Number 11 of 2016 concerning Tax Amnesty applied from 1 July 2016 to 31 March 2017. This paper will evaluate the successful implementation of the tax amnesty program that has been implemented in Indonesia. Evaluation is based on the achievement of 3 objectives, namely the repatriation of assets from abroad, expansion of the tax base and increase in tax revenue for the short and long term. From the point of asset repatriation, the tax amnesty program is considered quite successful, because although the target of asset repatriation is not achieved, but the asset repatriation has reached 30.54% of the estimated financial assets abroad. From the point of view of the expansion of the tax base, the number of declarations and repatriation reaches Rp. 4,737.56 trillion has exceeded the target. Meanwhile, from the point of view of increasing short-term tax revenues, the objective of the amnesty program can be considered quite successful, because it contributes 10.15% to the average amount of tax revenue in 2016 and 2017, although it has not been able to raise the growth rate of overall tax revenue for the year 2016 and 2017. Increased tax revenues for the long term can not be evaluated, because the tax amnesty program was completed 1 year ago.

Faktor-Faktor Untuk Meningkatkan Penerimaan Pajak Pertambahan Nilai Di Indonesia Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 13 No 2 (2021): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

In the current era of the economic crisis caused by the Covid-19 virus pandemic, the performance of tax revenues worldwide is declining. Indonesia's tax revenues in 2020 experienced a significant decline, including Value Added Tax receipts which decreased by 14.89% compared to 2019. This study shows that in the current situation there are factors that support and hinder the increase in Value Added Tax revenues. Factors that support the increase in Value Added Tax revenue include: an increase in the fiscal deficit, a decrease in imports, a longstanding Value Added Tax, and the efficiency of tax administration by the government. Meanwhile, the factors that hindered the increase in Value Added Tax revenue were: negative Gross Domestic Product growth, decreased service consumption, decreased C-Value Added Tax efficiency. To increase the value added tax revenue, it is better not to increase the Value Added Tax rate, because most countries in ASEAN use a tariff of 10% or less, except in the Philippines where the rate is 12%. If the rate of Value Added Tax is still increased, the maximum is not more than 12%, and it is temporary in nature for now and will be returned to the original rate or lower after the economic crisis era has passed. Expansion of the object of Value Added Tax can be done, among others, by reducing goods and services that are exempt from the imposition of Value Added Tax, which are facilities freed, are not collected, and are borne by the government. If there is an expansion of the object of the imposition of Value Added Tax, then it should be done very selectively and not to be counterproductive by still giving exceptions to basic necessities that are needed by the community and services that have social objectives or based on international rules are exempt from being imposed. It is also hoped that the reduction in the number of exempt goods and services will not interfere with the economic activities of the community, let alone cause unrest in the community.

Pajak Kekayaan, Alternatif Sumber Penerimaan Pajak di Indonesia Merespons Pandemi Covid-19 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 14 No 1 (2022): Januari
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

In response to the decline in tax revenue due to the Covid-19 pandemic, the government has issued a regulation to collect a new tax, namely the Carbon Tax through Law Number 7 of 2021 concerning Harmonization of Tax Regulations. Because this Carbon Tax is being implemented for the first time in Indonesia and its calculation is also not simple, it is estimated that the successful collection of it will take a long time. Whereas the need to explore new sources of tax revenue is needed at this time in the short term to cope with sharply increasing expenditures in order to overcome the medical and social impacts of the Covid-19 pandemic. The government could consider implementing a Wealth Tax in addition to existing taxes including the Carbon Tax. Wealth Tax in addition to increasing tax revenues can also be used as a means of redistribution of wealth in order to reduce the wide gap between the rich and the poor. The proposed Wealth Tax is a Wealth Tax that is levied only once, intended for individuals, with a threshold as well as Non-Taxable Wealth (NTW) of Rp21,000,000,000.00 for unmarried taxpayers and Rp22,500,000,000.00 for marriage taxpayers, using progressive rates of 0.2%, 0.4%, 0.6%, and 0.75%, and can be repaid in installments for 5 years. The basis for imposition of Wealth Tax is net assets, namely the total assets minus the total liabilities reported in the Annual Income Tax Return (SPT) of the previous year's individual taxpayers minus the Non-Taxable Wealth (NTW). Using data on the wealth of the Indonesian population in 2018, it is estimated that thecollection of this Wealth Tax can generate additional tax revenues of around 0.83% of the Gross Domestic Product in 2020.

Analisis Rasio Perpajakan Badan Usaha Sub Sektor Telekomunikasi Sebelum Dan Saat Covid-19 Setiadi Alim Lim
BIP's JURNAL BISNIS PERSPEKTIF Vol 14 No 2 (2022): Juli
Publisher : Fakultas Ekonomi Universitas Katolik Darma Cendika

This study aims to examine whether there are differences in the profitability performance of the telecommunications sub sector business entities on the Indonesia Stock Exchange in the period before the occurrence of Covid-19 and during the occurrence of Covid-19. To measure the profitability performance used 12 taxation ratios and 2 other important profitability ratios. These ratios are calculated using data from the financial statements of telecommunication sub sector business entities on the Indonesia Stock Exchange in 2018-2021. For conditions prior to the occurrence of Covid-19, financial report data for 2018 and 2019 are used and for conditions during the occurrence of Covid-19, financial report data for 2020-2021 are used. The ratio data obtained were tested for normality using the Kolmogorov-Smirnov and Shapiro-Wilk methods. Ratios whose data before and during the occurrence of Covid-19 are normally distributed will be subjected to a Paired Samples T Test to determine whether there is a significant difference in values before and during the occurrence of Covid-19. Meanwhile, for ratios whose data are not normally distributed, the Wilcoxon Signed Rank Test is carried out to determine whether there is a significant difference in values before the occurrence of Covid-19 and during the occurrence of Covid-19. This study shows that there are 2 different ratios, namely Gross Profit Margin (GPM) and Rent/Sales (S/P) in the period before and during the Covid-19 outbreak. While the other 12 ratios are Pretax Profit Margin (PPM), Net Profit Margin (NPM), Corporate Tax to Turn Over Ratio (CTTOR), Operating Profit Margin (OPM), Return on Equity (ROE), Return on Assets (ROA), Depreciation/Sales (P/P), Interest/Sales (B/P), VAT/Sales (PPN/P), Salary/Sales (G/P), Non Operating Income/Sales (PLU/P), and Non Operating Expense/Sales (BLU/P) did not show any difference between before and during the Covid-19 outbreak.

ANALISIS KINERJA KEUANGAN BADAN USAHA DI BURSA EFEK INDONESIA SUB INDUSTRI JASA KESEHATAN DAN FARMASI SEBELUM DAN SAAT PANDEMI COVID-19 Setiadi Alim Lim
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.4918

The Covid-19 pandemic has had a huge impact on the performance of the business sector. This study examines whether there are differences in financial performance between health service provider and pharmaceutical sub-industry companies listed on the Indonesia Stock Exchange (IDX), both before and during the Covid-19 pandemic. In addition, it is also investigated whether there are differences in the combined financial performance of health services provider and pharmaceutical company between before and during the Covid-19 pandemic. Financial performance is measured by financial ratios consisting of liquidity ratios, solvency ratios, profitability ratios, and measurement of growth rates. The results showed that there was only a significant difference for asset growth before the Covid-19 pandemic, while for the liquidity ratio, solvency ratio, profitability ratio, and other measured growth rates, there was no significant difference between health service providers and pharmaceutical sub-industry companies, both before and during the Covid-19 pandemic. In addition, the results of the study also show that there is no significant difference in financial performance including liquidity ratio, solvency ratio, profitability ratio, and growth rate of the combined companies of sub-industry providing health and pharmaceutical services when compared to conditions before the Covid-19 pandemic and during the Covid-19 pandemic.

Pengaruh Ukuran Perusahaan, Utang, Profitabilitas Terhadap Praktik Income Smoothing Sebelum dan Saat Pandemi Covid-19 Setiadi Alim Lim
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1089

This study aims to determine whether there are differences in the income smoothing practice before and during the Covid-19 and to examine whether there is an effect of firm size, debt, and profitability on income smoothing practice before the Covid-19 (2017-2019), during the Covid-19 (2020-2021), and before and during the Covid-19 (2017-2021). The population of the study is all sub-industrial business entities providing health and pharmaceutical services on the IDX (Indonesian Stock Exchange). The sampling technique used was non-probability purposive sampling. The number of samples is 11 business entities. To test whether there are differences in income smoothing practice before and during the Covid-19, the Wilcoxon Signed Rank Test was used. Meanwhile, to examine the effect of firm size, debt, and profitability on income smoothing practice, binary logistic regression was used. The results of descriptive statistical analysis show that there is an increase in income smoothing practice during the Covid-19 compared to before the Covid-19. However, the results of the Wilcoxon Signed Rank Test show that there is no significant difference between the income smoothing practice before and during the Covid-19. The results of binary logistic regression show that firm size, debt, and profitability have no effect on income smoothing practice during the Covid-19 (2020-2021). While the period before the Covid-19 (2017-2019) and the period before and during the Covid-19 (2017-2021) firm size and profitability did not have a significant effect on income smoothing practice, but the debt had a significant effect on income smoothing practice.

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