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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Greenation International Journal of Economics and Accounting
Yulianti Abbas
Universitas Indonesia, Jakarta, Indonesia
Economics, Econometrics & Finance

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An Evaluation of the Average Effective Tax Rate Policy for Income Tax Article 21 (A Case Study at KPP Setiabudi Tiga) Rinda Fitaningsih; Yulianti Abbas
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.367

Abstract

This study is entitled An Evaluation of the Average Effective Tax Rate Policy for Income Tax Article 21 (A Case Study at KPP Pratama Jakarta Setiabudi Tiga). The research is motivated by the policy issued by the Directorate General of Taxes, which stipulates the use of average effective tax rates as a guideline for withholding Income Tax Article 21 on employment income. The objective of this study is to evaluate the implementation of the average effective tax rate policy based on the evaluation criteria developed by the OECD (2021). This research employs a descriptive qualitative method with a case study approach, using evaluation-type analysis and data collection through interviews and literature review. The results indicate that the application of the average effective tax rate facilitates the tax withholder's calculation of Income Tax Article 21. However, challenges remain regarding taxpayers’ understanding and the tax authority’s dissemination efforts. In conclusion, the policy has proven to be relatively effective in enhancing administrative efficiency and tax compliance, yet it requires further improvement in taxpayer education and regulatory oversight to achieve optimal implementation.
Marketplace Platform Providers as Income Tax Collectors: Proposal For Indonesia Rizki Desima Renova Siahaan; Yulianti Abbas
Greenation International Journal of Economics and Accounting Vol. 3 No. 1 (2025): Greenation International Journal of Economics and Accounting (March - May 2025)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i1.368

Abstract

This study proposes a policy to appoint marketplace platform providers as income tax (PPh) withholding agents. The proposed policy is designed and evaluated based on the OECD (2015) principles: Neutrality, Efficiency, Certainty & Simplicity, Effectiveness & Fairness, Flexibility, and Equity. The research uses a descriptive qualitative method with a case study approach. Data was collected through interviews and literature review. Interviewees included officials from the Directorate General of Taxes (DJP), the Fiscal Policy Agency (BKF), marketplace platform providers, and merchants.The results show that appointing marketplace platforms as income tax withholding agents reduces administrative and compliance costs for merchants, simplifies tax obligations, prevents calculation and payment errors, and increases taxpayer compliance. The policy is relevant to the current digital economy. Nevertheless, implementing the policy for transactions outside of marketplace platforms remains a challenge. Additionally, the policy needs to align with Government Regulation (PP) No. 55 of 2022 is essential to maintain fairness. Overall, the policy meets the OECD (2015) principles of Efficiency, Certainty & Simplicity, Effectiveness & Fairness, Flexibility, and Equity. It does not yet fulfill the principle of Neutrality.
Co-Authors Rinda Fitaningsih Rizki Desima Renova Siahaan