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All Journal AKTSAR: Jurnal Akuntansi Syariah Jurnal Analisa Akuntansi dan Perpajakan
Novitasari, Susan
IAIN Kudus
Economics, Econometrics & Finance Social Sciences Other

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Menyingkap Fenomena Tax Amnesty Di Indonesia: Sebuah Analisis Dengan Pendekatan Luder’s Contingency Model Novitasari, Susan
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 1 (2018): June 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i1.3830

Abstract

Tax amnesty is one of Indonesia’s Government policy to increase the state revenues, especially in the taxation sector. The main purpose of tax amnesty is repatriation and increase the tax database. The objectives of the research are (1) to know the stimulus of tax amnesty policy in Indonesia, the provider and user of tax amnesty policy information, and implementation barriers; (2) To know the strategy that still must be implemented by DJP after tax amnesty. This research is qualitative with critical thinking analysis using Luder's Contingency Model. In depth interviews with the officials of DJP is used as an instrument of data collection, complemented by secondary data and literature studies. The results show that there are three stimulus that led to the implementation of tax amnesty, the parties associated with tax amnesty, and implementation barriers. The study also highlighted the condition after tax amnesty, especially those applied to tax evaders who did not participate in tax amnesty. From the barriers that have been analyzed, the Government can provide stimulus by innovating the improvements or making policy on the strategy after the tax amnesty, so that it can provide benefits to improve and continue the struggle of tax amnesty which actually has not ended.
REFORMASI PERPAJAKAN INDONESIA DAN SINGAPURA: LÜDER’S CONTINGENCY MODEL Farida, Ajeng Eka; Novitasari, Susan; Nareswari, Sita Histri; Musahadah, Musahadah; Yuhertiana, Indrawati
Jurnal Analisa Akuntansi dan Perpajakan Vol 2, No 1 (2018)
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (484.783 KB) | DOI: 10.25139/jaap.v2i1.418

Abstract

Indonesia and Singapore Tax reform are triggered by conditions that occur in each country both internally and externally. Tax innovation carried out by Indonesia and Singapore are intended to improve the existing conditions. This study aimed to compare the tax reform in terms of income tax in Indonesia and Singapore, using Lüder's Contingency Model to determine the stimuli, providers and users of information, and implementation barriers. We use secondary data obtained from web-based information on government financial institutions in both countries. The research suggests that there are differences between Indonesia and Singapore in tax reform in terms of income tax comprise change stimuli, implementation barriers and user or interested parties who support tax reform. Lüder's Contingency Model suggest that tax reform can succeed if given enough stimulus and minimize barriers to the implementation of tax reform. Tax revenue, tax ratio, investment climate and low level of public’s trust contribute to Indonesia’s tax reform. On the contrary, Singapore’s tax reform is triggered by economic recession, willingness to increase the engagement of foreign investors and workload of tax authorities.
Co-Authors Farida, Ajeng Eka Indrawati Yuhertiana Musahadah, Musahadah Nareswari, Sita Histri