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All Journal Jurnal Pajak Indonesia (Indonesian Tax Review) Jurnal Pajak dan Keuangan Negara (PKN)
Faroja, Udi Hammin
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Economics, Econometrics & Finance

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MEMBUKA POTENSI PAJAK: BENTUK USAHA TETAP DARI KEGIATAN PERTAMBANGAN DI PAPUA Faroja, Udi Hammin
JURNAL PAJAK INDONESIA Vol 8 No 1 (2024): Challenges and Opportunities in Enhancing Tax in Indonesia
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v8i1.2505

Abstract

Abundant natural resources have attracted many foreign investors to come and carry out mining and quarrying activities in Eastern Indonesia. The mining and quarrying sector is the fourth largest contributor to the Indonesian economy. Foreign Direct Investment (FDI) from this sector is recorded at around 23% of total FDI net inflows in Indonesia. This research seeks to examine the positive impact of Foreign Direct Investment (FDI) on potential tax revenues through permanent establishments (BUT) in Papua, Eastern of Indonesia, where companies conduct their economic activities. The research method used is descriptive qualitative. This research found a positive correlation between the mining and quarrying sector, foreign direct investment (FDI), and permanent establishments (BUT).
Sentimen Publik Pasca Tindakan Penagihan Aktif Berupa Blokir Dengan Pendekatan Vader (Studi Kasus Pada KPP Pratama Boyolali) Faroja, Udi Hammin
Jurnal Pajak dan Keuangan Negara (PKN) Vol 7 No 1 (2025): Jurnal Pajak dan Keuangan Negara | September 2025
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v7i1.3267

Abstract

The Directorate General of Taxes (DGT), in carrying out its responsibilities related to state revenue collection, has the authority to initiate collection actions. Tax collection consists of a series of measures to ensure that taxpayers fulfill their tax obligations and cover tax collection costs (Law No. 19 of 2000). In today's world, social media and the internet have evolved rapidly. It is reported that there are 139 million active social media users in Indonesia, with approximately 83.1% of Indonesians using the internet to search for information (We Are Social & Meltwater, 2024). Consequently, the collection actions undertaken by the DGT are readily available to the public. One of the public’s concerns is the collection action involving the blocking of the bank account of the owner of UD Pramono. This study aims to analyze the sentiments expressed by the public following the account blocking of UD Pramono, given that 1,300 cattle farmers rely on UD Pramono for their livelihoods. This sentiment analysis employs the VADER (Valence Aware Dictionary And Sentiment Reasoner) approach and utilizes YouTube comments as the data source. The results of the analysis indicate the presence of positive, neutral, and negative sentiments. Direktorat Jenderal Pajak (DJP) dalam menjalankan tugas penerimaan negara memiliki wewenang untuk melakukan tindakan penagihan. Penagihan Pajak adalah serangkaian tindakan agar Penanggung Pajak melunasi utang pajak dan biaya penagihan pajak (Undang-Undang Nomor 19 Tahun 2000). Di era modern sekarang ini, media sosial dan internet berkembang sangat pesat. Tercatat, terdapat 167 Juta pengguna media sosial aktif di Indonesia dan sekitar 83,1% orang Indonesia menggunakan internet untuk menemukan informasi (We Are Social & Meltwater, 2024). Oleh karena itu, tindakan penagihan aktif yang dilakukan oleh DJP sangat mudah diketahui oleh masyarakat. Salah satu yang menjadi atensi publik adalah tindakan penagihan berupa pemblokiran rekening pemilik UD Pramono. Penelitian ini mencoba menganalisis sentimen apa saja yang terbentuk dalam masyarakat pasca adanya tindakan penagihan berupa blokir terhadap UD Pramono, mengingat terdapat 1.300 peternak sapi yang menggantungkan nasibnya pada UD Pramono. Analisis sentimen ini menggunakan pendekatan VADER (Valence Aware Dictionary and Sentiment Reasoner) dan komentar YouTube sebagai basis datanya. Hasil analisis menunjukkan bahwa terdapat sentimen positif, netral, dan negatif yang terbentuk.
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