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All Journal Jurnal ULTIMA Accounting Jurnal Pajak dan Keuangan Negara (PKN)
Silkapianis, Asya Annisa
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Economics, Econometrics & Finance

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Menangkap Kembali Potensi PPNBM Tas Mewah Dan Jam Tangan Mewah Silkapianis, Asya Annisa; Prastya, Heru; Badruzzuhad, Muhammad Taufiq; Matondang, Yogi Michael
Jurnal Pajak dan Keuangan Negara (PKN) Vol 6 No 2 (2025): Jurnal Pajak dan Keuangan Negara: Maret 2025
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v6i2.2756

Abstract

Pemerintah melalui Peraturan Menteri Keuangan Nomor 106/PMK.010/2015 tentang Jenis Barang Kena Pajak yang Tergolong Mewah selain Kendaraan Bermotor yang Dikenai Pajak Penjualan atas Barang Mewah menghapus pengenaan PPnBM terhadap berbagai objek pajak termasuk tas mewah dan jam tangan mewah. Padahal, besarnya pangsa pasar penjualan tas mewah dan jam tangan mewah di Indonesia merupakan sebuah kesempatan besar bagi Pemerintah untuk meningkatkan penerimaan pajaknya. Penelitian ini bertujuan untuk melihat potensi perpajakan, argumentasi, dan dampak dari pengenaan kembali PPnBM atas tas mewah dan jam tangan mewah. Penelitian menggunakan pendekatan kualitatif dengan metode studi literatur dalam pengumpulan data. Hasil penelitian menyimpulkan bahwa pemerintah sebaiknya mengenakan kembali Pajak Penjualan atas Barang Mewah terhadap jam tangan dan tas mewah karena terdapat potensi penerimaan pajak yang besar, adanya sustainability objek pengenaan pajak, perilaku konsumen barang mewah yang khusus, biaya ekonomi yang rendah, isu keadilan, political cost yang rendah, dan keinginan memajaki lebih produsen jam tangan dan tas mewah yang umumnya berasal dari luar negeri.
CONTEXTUALIZING INDIVIDUAL TAXPAYERS' READINESS TO MOVE ON (FROM USING PRESUMPTIVE TAX FACILITY) Silkapianis, Asya Annisa; Khoirunnisa, Indah Rosewika Suryaning; Qadri, Resi Ariyasa
Ultimaccounting Jurnal Ilmu Akuntansi Vol 15 No 2 (2023): Ultima Accounting : Jurnal Ilmu Akuntansi 
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v15i2.3376

Abstract

Abstract” The tax mechanism known as turnover-based presumptive tax is provided to taxpayers operating within the micro, small, and medium sectors. Presumptive tax, in principle, is exclusively imposed for a specific duration. Individual taxpayers will transition back to the conventional taxation method in 2025. This study aims to explore the factors that influence the willingness of individual taxpayers to transition from utilizing the presumptive tax facility to adopting the conventional taxation scheme. The present study used a qualitative methodology, explicitly employing a case study framework within the context of South Tangerang. We collected primary data through interviews and obtained secondary data from literature documentation. We analyzed the gathered data using thematic and triangulation analysis methods. This research found six factors that influence the willingness of individual taxpayers to adopt changes in the taxation system. This paper makes a valuable contribution to the government by offering an overview of the critical factors that require attention to enhance individual taxpayers' readiness for the shift in their taxation mechanism. Keywords: Determinant; MSME; Presumptive; Readiness; Tax
Co-Authors Badruzzuhad, Muhammad Taufiq Khoirunnisa, Indah Rosewika Suryaning Matondang, Yogi Michael Prastya, Heru Qadri, Resi Ariyasa