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All Journal AFEBI Accounting Review Jurnal Pajak dan Keuangan Negara (PKN) Educoretax
Prastya, Heru
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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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.
Exploring Hotel Tax Potential In Pesangrahan District Prastya, Heru; Firmansyah, Amrie
Educoretax Vol 4 No 1 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i1.631

Abstract

Bapenda DKI Jakarta achieved the revenue target of 5 local taxes out of 13 types of taxes it administers in 2022. Of the five types of local taxes, the Hotel Tax is the only tax administered in all UPPPDs. However, in 2022, the UPPPD of Pesanggrahan District failed to achieve its Hotel Tax revenue target. The challenge in 2024 became more severe due to the withdrawal of the authority to collect some Hotel Tax objects from the Local Government. This study analyzes the potential exploration of several Hotel Tax objects in Pesanggrahan District through a micro approach. Data analysis was conducted using the quantitative method. Based on the analysis that utilizes Room Occupancy Rate (TPK) of star-rated hotels data from BPS, this study obtained the results of the potential value of Hotel Tax for Arosa Hotel during the 2023 tax year amounting to IDR 1.738.509.520. In addition, this research also obtained the results of extracting the potential of Hotel Tax on three boarding houses in Pesanggrahan District in October 2023, amounting to IDR 22.415.000. The results of this study are expected to be an input for UPPPD of Pesanggrahan District in extracting the potential of Hotel Tax in its area. Using external data such as TPK of starred hotels from BPS and room occupancy rates from boarding house provider websites can be an alternative for UPPPD of Pesanggrahan District in exploring the potential of Hotel Tax besides analyzing the trend of taxpayer deposits.
Sustainability Disclosure in Supporting Good Governance Practices in the Public Sector Rizky, Muhammad; Prastya, Heru; Ni’mah, Zakiyatun; Firmansyah, Amrie
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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

Abstract

The practice of issuing sustainability reports, which has been widely adopted by private parties, does not appear to be a big concern for the public sector, particularly government organizations in Indonesia. This research aims to examine the feasibility of issuing sustainability reports for government agencies as part of adopting good governance exercises. The scoping review approach is used in this study to collect information from references related to sustainability disclosure and then evaluate situations relevant to the aims and scope of research connected to governance in the public sector. This study concludes that sustainability disclosure is driven by the role of management from internal organizations, motivational references such as those in the private sector, and a commitment to reducing emissions and implementing sustainable governance. However, there exist obstacles in the form of undeveloped public sector sustainability reporting standards. This research is expected to contribute to Indonesian government agencies, KSAP, and the larger community developing policies and standards for sustainability disclosure in the public sector.
Co-Authors Amrie Firmansyah Badruzzuhad, Muhammad Taufiq Matondang, Yogi Michael muhammad rizky, muhammad Ni’mah, Zakiyatun Silkapianis, Asya Annisa