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All Journal Jurnal Pajak dan Keuangan Negara (PKN) Educoretax
Badruzzuhad, Muhammad Taufiq
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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.
Optimizing Restaurant Tax Supervision In Jakarta: A Case Study Of The Tanah Abang Area Badruzzuhad, Muhammad Taufiq; Firmansyah, Amrie
Educoretax Vol 4 No 3 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i3.767

Abstract

This research aims to explain the business process of supervising the restaurant tax collection in DKI Jakarta. This research also aims to provide suggestions to optimize supervising the restaurant tax collection in DKI Jakarta. The approach used in this research is a qualitative approach with descriptive methods. The data collection in this study was done using the techniques of observation, interview, and documentation study. The results of this study are an explanation of the general description of the restaurant tax collection supervision business process such as monitoring the payment of periodic restaurant tax deposits, comparison of third-party CMS data with internal restaurant taxpayer data, comparison of restaurant tax periodic deposit payment data with similar taxpayers (benchmarking), and implementation of silent operations to taxpayers business premises. This research also produced a proposal in the form of a method to optimize restaurant tax collection supervision activities in DKI Jakarta, especially in Tanah Abang area, namely by using tax data integration between central and local taxes, which is the result of cooperation between DKI Jakarta Provincial Government and the Directorate General of Taxes of the Ministry of Finance of the Republic of Indonesia. This research has several contributions, namely this research supplements the literature regarding the supervision of local tax collection, especially restaurant tax in Indonesia. In addition, the results of this study can also be used by DKI Jakarta Regional Revenue Agency (Bapenda DKI Jakarta) in the formulation of policies on the supervision of local tax collection, especially restaurant tax.
Co-Authors Amrie Firmansyah Matondang, Yogi Michael Prastya, Heru Silkapianis, Asya Annisa