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All Journal Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Khusnaini
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Economics, Econometrics & Finance

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Analisis model kebijakan program penyaluran “KUR” dalam rangka meningkatkan perilaku kepatuhan wajib pajak pelaku “UMKM” Widodo, Septrianto; Khusnaini; Widiatmanti, Herru
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 6 No. 1 (2024): October: Toward a Resilient and Equitable Tax System in Indonesia
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v6i1.108

Abstract

The Micro, Small, and Medium Enterprises (MSMEs) sector has long been a significant driver of Indonesia's economy, drawing considerable attention from the government. According to the National Medium-Term Development Plan (RPJMN), various strategic measures have been implemented to promote the growth and resilience of MSMEs as a means to enhance national economic independence. However, despite their substantial economic contribution, MSMEs' tax compliance remains low, as reflected in their minimal contribution to tax revenue. The small contribution is an indication that the level of compliance of MSMEs actors in fulfilling their tax obligations is still very low. This research was conducted using a qualitative approach and began by analyzing and evaluating the policy of the People's Business Credit (KUR) distribution program in relation to tax aspects. The analysis and evaluation were based on data sourced from literature studies and interviews with relevant resource persons from the point of view of technical feasibility, economic and financial possibility, political viability, and administrative operability. The results show that the existing policy has not fully accommodated taxation aspects. This is unfortunate considering that the KUR interest subsidy provided by the government to MSMEs actors is financed by the State Budget (APBN), which is mostly sourced from taxes. Furthermore, the study proposes policy model to encourage the development of the MSMEs actors.
ANALYSIS OF TAX IMPOSITION ON THE DISTRIBUTION OF THE ENDOWMENT FUND SERVICE PROGRAM IN THE FIELD OF EDUCATION: (CASE STUDY AT THE INDONESIAN EDUCATION FUND MANAGEMENT AGENCY) Saud, Yehezkiel Victor; Khusnaini; Putra, Fahdiansyah
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 20 No. 2 (2025): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v20i2.23110

Abstract

Vision Indonesia Gold 2045 depicts Indonesia as an advanced country based on knowledge and innovation, rooted in the culture of the Archipelago. Higher education institutions play a vital role in creating and disseminating knowledge through research, as well as building superior human resources. The Educational Fund Management Institution (LPDP), as a Public Service Agency (BLU), manages the Endowment Fund in the field of education. In its disbursement to beneficiaries, tax imposition occurs in the form of VAT collection and income tax deductions. This has led to differing views between LPDP and the Directorate General of Taxes (DJP): DJP considers the tax imposition appropriate, while LPDP asserts that it should not be imposed. This research aims to understand the application of taxation on those funds and analyze their treatment. The method used is a qualitative approach through literature studies and interviews, with data analysis using NVivo software to develop coding and mind maps. The research results show that VAT is imposed on research services and income tax on the additional economic capacity of beneficiaries. A grey area has also been found in the applicable tax provisions. It is recommended that LPDP propose specific regulations regarding the taxation of the Endowment Fund in the field of education to the Fiscal Policy Agency (BKF) and DJP.
Co-Authors Putra, Fahdiansyah Saud, Yehezkiel Victor Widiatmanti, Herru Widodo, Septrianto