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All Journal International Journal of Social Science and Business Educoretax
Anugerah, Bima Satria
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Potential Disputes in Taxpayer Status in the Tax Collection Sector Setiawan, Benny; Anugerah, Bima Satria; Supriyono, Bambang; Wijaya, Andy Fefta; Setyowati, Endah
International Journal of Social Science and Business Vol. 8 No. 4 (2024): November
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v8i4.94054

Abstract

This study aims to determine the potential for disputes on the status of Taxpayers in Tax Collection. This study was conducted using a qualitative method based on a case study on the Judicial Review Decision Number 503 PK / Pdt / 2020 and 318 / B / PK / Pjk / 2019 regarding the collection of Taxpayers for Taxpayers who make changes to management and go bankrupt. The purpose of the study is to determine the potential for disputes in the future and efforts to anticipate them. The data used are primary data obtained from interviews with informants, documentation and literature studies. The results of the study obtained are that the potential for disputes depends on resistance when collection actions are taken, differences of opinion between the Tax Authorities and Taxpayers or Judges and the weakness of the DGT material in Court. Meanwhile, efforts that can be made to anticipate it are to mitigate risks, anticipate legal efforts, carry out collection actions based on regulations, and conduct internal DGT evaluations.
Impact Of Natural Disaster On Local Tax Revenue Anugerah, Bima Satria; Wijaya, Suparna
Educoretax Vol 4 No 4 (2024)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v4i4.798

Abstract

Poverty is one of the problems that always become main concern in Indonesia, the problem of poverty is worsen when economic shocks occur, one of which caused by natural disasters, these two things adding the burden on the government, especially at the regional level both in the context of fiscal management and countermeasures. By using panel data from 34 provinces in Indonesia, this study aims to find the effect of natural disasters and poverty rate on regional tax revenues at provincial level with foreign direct investment (FDI) as a moderating variable. The results of the regression shows that natural disasters and the poverty rate have positive effects on local tax revenues, but these two variables become negatively affected when moderated by FDI so that moderation weakens the effect of the two independent variables, the FDI variable itself when tested as an independent variable has positive effects on local tax revenues. This research is expected to assist local governments in formulating fiscal policy in the event of a post-disaster economic shock and its countermeasures as well as poverty alleviation efforts when the economy is running normally.
Co-Authors Andy Fefta Wijaya Bambang Supriyono Benny Setiawan, Benny Endah Setyowati