Article Per Year (5 Year)
p-Index From 2021 - 2026
0.702
P-Index
This Author published in this journals
All Journal Jurnal Ilmu Ekonomi dan Pembangunan Jurnal Pajak Indonesia (Indonesian Tax Review) AFEBI Economic and Finance Review Educoretax
Saragi, Daniel Edgar Hirasma
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
MENGAPA DJP KALAH DALAM SENGKETA PAJAK? STUDI KASUS PADA PERUSAHAAN AIR MINUM DALAM KEMASAN Saragi, Daniel Edgar Hirasma
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.v8i1.2720

Abstract

This research is driven by the increasing trend of tax disputes in recent years, the high number of losses of the Directorate General of Taxes (DGT), and intragroup service transactions that are mostly used in tax avoidance. This research was conducted by analyzing judicial verdicts on disputes between the DGT and PT Tirta Investama due to affiliated transactions of management services. This research aims to determine the dispute resolution process and the cause of DGT's loss. The method used is qualitative, by implementing a case study. This research explains that there are . This research implies that DGT needs to evaluate and enhance the performance of the tax auditor. Suggestions of this research is DGT needs to improve several regulations related to intragroup services and burden of proof in the tax trial process.
Tax On Industrial B3 Waste As An Environmental Control Instrument In Bekasi District Saragi, Daniel Edgar Hirasma; Firmansyah, Amrie
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.676

Abstract

Industry in an area can cause environmental quality degradation due to hazardous and toxic (B3) waste generated and polluting the environment. To maintain environmental sustainability in the future, it is necessary to establish a policy to control B3 waste disposal activities. Tax, as one of the regular end instruments, is a tool that the government can use to control waste disposal and is a source of earmarking state revenue. This study analyzes the scheme, benefits, and challenges of taxing industrial hazardous waste disposal. Thus, this policy can be a control tool and source of revenue to overcome negative environmental impacts due to company activities. This research applies a qualitative method with literature study data collection techniques. The literature study analyzed documents related to the research topic, such as letters, photo archives, meeting minutes, journals, diaries, etc. The research concludes that taxation of B3 waste disposal can be applied by official assessment by the Bekasi Regency Regional Government by establishing a special location where the tax subject disposes of its waste and determining the amount of tax payable. The rate used is advalorem, which refers to the capacity of the waste disposed by the company. Administrative aspects, legal certainty, and supervision are critical in implementing this policy. The policy can be implemented if the government has provided adequate infrastructure, resources, monitoring, and law enforcement mechanisms. This research is expected to prepare public policies related to economic and environmental management by the Indonesian government at the regional government level.
Scoping Review of Green Innovation Development in Indonesia Dinata, I Putu Hendy Bimantara; Saragi, Daniel Edgar Hirasma; Firmansyah, Amrie
AFEBI Economic and Finance Review Vol. 9 No. 1 (2024): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to identify the expansion of GI in Indonesia. We use the scoping review method to answer the research objective. This research is divided into three clusters, i.e., the practice of GI in small and medium enterprises, the practice of GI on the listed company in the Indonesia Stock Exchange, and other issues about GI development in Indonesia. GI has been applied in the business sector with broad and varied stakeholders. It positively impacts the firm performance and the company's competitive advantage. This research can have implications for business owners to implement GI immediately.
DEVELOPMENT OF TRANSFER PRICING REGULATIONS IN INDONESIA Saragi, Daniel Edgar Hirasma
Jurnal Ilmu Ekonomi dan Pembangunan Vol 24, No 2 (2024): Jurnal Ilmu Ekonomi dan Pembangunan
Publisher : EP FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jiep.v24i2.90934

Abstract

This research driven by the urgency to understanding the massive improvement of transfer pricing regulations in Indonesia. Directorate General of Taxes (DGT) have adjusted along with the advancement of macroeconomic, business field, cross border trade, and domestic needs. This study aims to describe the development of transfer pricing regulations in Indonesia, since it was first enacted in 1983. The analysis covers three main topics, which are the implementation and examination of arm's length principle, transfer pricing documentation, and advance pricing agreement. This research used qualitative methodology, particularly analytical descriptive approach. Analytical descriptive performed by analyze, capture, and summary a set of regulations, then provide them in the text containing important provision from each regulation. The result shows that there has been a significant development in transfer pricing regulation in Indonesia. Since the first time enacted, there are eight regulations concerning arm’s length principle, three regulations concerning TP Doc, and five regulations concerning advance pricing agreement which enacted sequentially. Those have provided more detailed rules and fulfilled stakeholders' needs. Novelty of this research can be seen through the comprehensive inventory of transfer pricing regulations in Indonesia, which can provide broad explanation for readers. This research may contribute to enrich the transfer pricing literature for academics. Besides, by describe the whole transfer pricing regulations in Indonesia, this research may also contribute to broaden taxpayer’s understanding and improve service quality of tax authority. From this research, it can be concluded that development of the transfer pricing regulations has provided legal certainty and efficiency for taxpayers and DGT in its implementation.
Co-Authors Amrie Firmansyah Dinata, I Putu Hendy Bimantara