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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomi Indonesia Journal Research of Social Science, Economics, and Management
Rosid, Arifin
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Economics, Econometrics & Finance Environmental Science

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Prediksi Keikutsertaan Pelaku Usaha dalam Pemanfaatan Insentif Pajak dengan Artificial Neural Network Rosid, Arifin; Ardin, Galih; Sanjaya, Tri Bayu
Jurnal Ikatan Sarjana Ekonomi Indonesia Vol 11 No 2 (2022): August
Publisher : Jurnal Ekonomi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52813/jei.v11i2.178

Abstract

Pemberian insentif pajak adalah salah satu kebijakan fiskal yang penting selama masa pandemi Covid-19. Karakteristik dari pelaku usaha yang terkait dengan pemanfaatan insentif adalah informasi penting di dalam perumusan kebijakan. Studi ini menawarkan pendekatan Artificial Neural Network (ANN) untuk memprediksi keikutsertaan pelaku usaha dalam insentif pajak berdasarkan karakteristik yang dimiliki. Model ANN dalam studi ini menggunakan data empiris jumlah pekerja, pangsa pasar utama, besaran omzet tahunan, sifat usaha utama, dan sumber utama pasokan dari 12.361 pelaku usaha hasil survei. Pendekatan ANN dalam studi ini memprediksi dengan tingkat akurasi sekitar 70%. Hasil studi ini menunjukkan bahwa jumlah pekerja, omzet tahunan, dan pangsa pasar utama adalah tiga variabel terpenting yang menentukan keikutsertaan pelaku usaha dalam pemanfaatan insentif pajak.
Evaluasi Penerapan Batasan Omset Tertentu Tidak Dikenakan PPh Final (Studi Kasus KPP Pasar Rebo) Sibarani, Yolla Angela Rulianty; Rosid, Arifin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 2 (2024): Artikel Research April 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i2.2089

Abstract

UMKM memiliki peran yang besar bagi perekonomian Indonesia, namun fakta tersebut tidak sesuai dengan kontribusi pajaknya. Penerimaan pajak yang rendah dari sektor UMKM tersebut menggambarkan kepatuhan perpajakan yang juga rendah. Penelitian ini bertujuan untuk melakukan evaluasi terhadap kebijakan batasan sebesar Rp 500 Juta tidak dikenakan Pajak Penghasilan Final untuk WP OP UMKM yang diatur dalam PP Nomor 55 Tahun 2022. Evaluasi dilakukan menggunakan kriteria yang diterbitkan oleh OECD (2021) yaitu relevansi, efektivitas, dampak dan koherensi. Penelitian ini menggunakan metode studi kasus jenis evaluasi dengan pendekatan kualitatif deskriptif. Objek studi kasus adalah KPP Pratama Jakarta Pasar Rebo yang memiliki jumlah Wajib Pajak UMKM terbanyak di wilayah Jakarta Timur. Pada penelitian ini digunakan teknik pengumpulan data berupa data sekunder, studi pustaka dan data primer. Data sekunder yang digunakan yaitu tingkat kepatuhan Wajib Pajak UMKM KPP Pratama Pasar Rebo dalam 5 (lima) tahun terakhir yang diperoleh dari Direktorat Jenderal Pajak. Data primer adalah hasil wawancara mendalam kepada beberapa pihak yang berhubungan langsung dengan penerapan kebijakan tersebut, yaitu Wajib Pajak dan pemerintah. Dasar pemilihan narasumber adalah purposive sampling dan wawancara dilakukan dengan cara semi-terstruktur. Hasil penelitian menunjukkan bahwa kebijakan batasan Rp 500 Juta tepat untuk kondisi UMKM saat ini karena memberikan kemudahan dan keadilan bagi Wajib Pajak Orang Pribadi UMKM. Selain itu kebijakan tersebut menghasilkan dampak berupa peningkatan kepatuhan perpajakan. Kebijakan batasan Rp 500 Juta selaras dengan kebijakan perpajakan lainnya.
Evaluasi Implementasi Program Pengungkapan Sukarela (PPS) pada KPP Pratama Jakarta Tambora Putri, Indah Yuliana; Rosid, Arifin
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2377

Abstract

Tax revenue is still the most important source of income in Indonesia, it can be seen that taxes contribute 80% of the total state revenue in 2023. One policy that is widely used by the state to raise state revenue is the tax amnesty policy. Indonesia has implemented several tax amnesty policies, the Voluntary Disclosure Program is the latest tax amnesty policy implemented in Indonesia. This study aims to evaluate the implementation of the Voluntary Disclosure Program (VDP) for Individual Taxpayers at KPP Pratama Jakarta Tambora. The results of this evaluation are expected to be input for the Directorate General of Taxes in making future tax amnesty policies. This research uses descriptive qualitative method based on the OECD evaluation criteria framework to evaluate PPS. The data used in this research is primary data obtained from interviews with the Head of Office, three Account Representatives, and a Tax Extension Supervisor. In addition, this study also uses secondary data from the Directorate General of Taxes (DGT). The result of this research is that PPS succeeds in optimizing tax revenue, broadening the tax base, and creating compliance in the short term, but PPS does not succeed in creating taxpayer voluntary compliance in the long term. It is hoped that in the future the government will not implement tax amnesty programs too often and tax amnesty policies should be followed by law enforcement in order to create sustainable compliance.
Analysis Of Tax Disputes On Loans From Shareholders: A Case Study On Tax Court Rulings For The Period 2018-2022 Parmalia, Indah; Rosid, Arifin
Journal Research of Social Science, Economics, and Management Vol. 3 No. 3 (2023): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v3i3.565

Abstract

This research aims to analyze the causes of tax disputes over loans from shareholders. This research is also intended to provide recommendations for minimizing the occurrence of tax disputes over loans from shareholders. This research is qualitative research with a case study approach and was carried out using content analysis of tax court decisions and analysis of interviews with the Fiscus and Taxpayers. Loan disputes from shareholders consist of formal disputes and material disputes. The results of this research show that formal loan disputes from shareholders occur due to the implementation and application of tax regulations, while material disputes relate to loan terms, debt ratios and interest rates. Therefore, this research provides a solution for the Directorate General of Taxes (DGT) and Taxpayers to reduce loan disputes from shareholders occurring again. DGT can make policies and regulations related to cash pooling and loan interest rates. Solutions that can be given to taxpayers are holding training and Focus Group Discussions (FGD) related to taxation, holding meeting or actively consulting with Account Representatives (AR), paying attention to formal provisions for transactions even though they are carried out between companies of the same group. The limitation of this research is that there is still decision data that is not included in this research and there is decision data that cannot be read because the decision results are the results of manual scans downloaded from the Tax Court website.
Co-Authors Ardin, Galih Parmalia, Indah Putri, Indah Yuliana Sanjaya, Tri Bayu Sibarani, Yolla Angela Rulianty