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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomi Indonesia Journal Research of Social Science, Economics, and Management Eduvest - Journal of Universal Studies
Rosid, Arifin
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Aerospace Engineering Computer Science & IT Economics, Econometrics & Finance Environmental Science Health Professions Neuroscience Social Sciences

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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.
Analysis of Vat Tax Management Collected By Government Treasurer: A Case Study of Online Media Companies (PT XXX) Runtunuwu, Willy Albertus; Rosid, Arifin
Eduvest - Journal of Universal Studies Vol. 5 No. 6 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i6.51229

Abstract

Government Treasurers have an obligation to collect, deposit and report the collection of Value-Added Tax on transactions with Taxable Entrepreneurs partners, Taxable Entrepreneurs partners in this case study, namely PT XXX, has difficulty in obtaining proof of Value-Added Tax collection from government treasurers. This study aims to analyze what factors are causing PT XXX not to obtain proof of Value-Added Tax collection from government treasurer collectors and provide appropriate recommendations on how to obtain it. This study is different from previous studies that evaluated the management of Value-Added Tax credits and Article 22 Income Tax. This study is a qualitative study using case studies as a research design. Data collection was carried out by literature study and interviews using semi-structured interviews. The analysis techniques used by the author are content analysis of PT XXX's receivables data, analysis of interview data, and triangulation. The causes of PT XXX's difficulties in obtaining proof of Value-Added Tax collection were identified and grouped, then with Root Cause Analysis, the main factors causing the problem of difficulty in obtaining proof of Value-Added Tax collection from government treasurers were found. The findings of this study reveal an understanding of regulations as the main causal factor, therefore more complete and clear regulations are needed as well as the socialization of regulations from the tax authorities. Steps in tax management with planning, organizing, implementing, and controlling need to be taken to minimize the causes of problems and potential tax risks in the future.
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.
Evaluasi Penerapan Kebijakan Pajak Natura Berdasarkan PMK Nomor 66 Tahun 2023 Purba, Lady Chintya; Rosid, Arifin
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2417

Abstract

The Indonesian Government issued Minister of Finance Regulation Number 66 of 2023 as an implementing regulation of Government Regulation Number 55 of 2022. This new regulation aims to regulate the Income Tax treatment of income or compensation concerning work or services received in-kind. A study was conducted to evaluate the performance of PT. GXX in implementing the in-kind tax policy contained in PMK Number 66 of 2023. The research focused on examining the Company's tax system based on the principles contained in the Tax Control Framework. PT GXX operates in the logistics and offshore services sector, providing in-kind facilities to employees such as transportation, credit, accommodation in offshore locations, etc. The study was a single case study using a descriptive qualitative approach based on case studies. The evaluation results demonstrate that PT GXX can develop effective tax strategies by deeply understanding regulations and identifying areas impacted by the implementation of in-kind taxes. With substantial support from its tax consultants, the company can establish necessary control processes and document the entire tax implementation process. Proper division of duties and responsibilities and regular monitoring and internal audits can lead to a successful implementation of new tax regulations following the principles of TCF. Despite facing challenges such as a lack of government-provided socialization and training, PT GXX has shown its commitment to adopting TCF principles in implementing new tax regulations. Thus, this research provides recommendations for providing training to deepen tax knowledge further, create clear standard operating procedures, and maintain a proactive attitude and good communication between internal teams.
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 Purba, Lady Chintya Putri, Indah Yuliana Runtunuwu, Willy Albertus Sanjaya, Tri Bayu Sibarani, Yolla Angela Rulianty