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INDONESIA
INFO ARTHA
Published by Politeknik Keuangan Negara STAN
ISSN : 08526737     EISSN : 25810839     DOI : -
Core Subject : Economy, Education,
Economics, Econometrics & Finance Education
Info Artha is a national journal that provides articles to lecturers, students, employees, and to whom it may concern. Info Artha accepts, reviews, and publishes original articles. The scope of the articles consist of state accounting, public policy, and state finance.The author(s) who willing to submite must use journal tempate and include the following forms:
Arjuna Subject : -
Articles 123 Documents
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ANALISIS KEWAJIBAN PERPAJAKAN BADAN USAHA MILIK DESA DALAM KEBANGKITAN EKONOMI PASCAPANDEMI COVID-19 Iwan Ramdhanny; Aniek Juliarini
JURNAL INFO ARTHA Vol 6 No 2 (2022): Edisi November 2022
Publisher : Polytechnic of State Finance STAN

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Abstract

This study aims to describe the taxation aspects of Village-Owned Enterprises (BUMDes) in accordance with applicable laws and regulations. The type of research is normative juridical using literature review and applicable tax provisions. The data are taken from the Tax Knowledge Base, pajak.go.id, Jaringan Dokumentasi dan Informasi Hukum, and Google Scholar data. The research method is descriptive qualitative by recording, studying, analyzing, interpreting, and explaining descriptively the object of research. The results of the data analysis show that, in practice, BUMDes tax obligations are the same as corporate tax obligations in general. BUMDes' tax obligations begin by registering its business and/or being confirmed as a Pengusaha Kena Pajak, withholding or collecting taxes, depositing and reporting obligations, and corporate income tax obligations. This study concludes that there are no provisions that specifically regulate the tax obligations of BUMDes. A good understanding of tax obligations, it is hoped it will advance in improving the economy and managing village potential as taxpayers. Government is expected to issue more specific regula-tions regarding tax obligations related to BUMDes. For the next research, it can take some field data.
DAMPAK BELANJA PEMERINTAH DAERAH TERHADAP PEMBANGUNAN EKONOMI INKLUSIF DI PROVINSI SULAWESI TENGAH Apri Prayoga Arrfah; Syafri Syafri
JURNAL INFO ARTHA Vol 6 No 2 (2022): Edisi November 2022
Publisher : Polytechnic of State Finance STAN

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Abstract

The background of this research is the high average GRDP (Gross Regional Domestic Product) growth in Central Sulawesi Province in the last decade, but the province also has a high poverty rate. Therefore, this research was conducted to measure and analyze the inclusiveness of economic development and its determinants from the aspect of government intervention in the form of local government spending. The research method used is panel data regression with FEM (fixed effect model) from 10 regencies/cities in Central Sulawesi from 2011 to 2020. The results of the study showed that regional government spending on housing and public facilities functions has a positive and significant effect on inclusive economic development, while local government spending on education and social protection functions has a positive but not significant effect on inclusive economic development
PENERAPAN PAJAK WARISAN DI BEBERAPA NEGARA Nina Sabnita
JURNAL INFO ARTHA Vol 6 No 2 (2022): Edisi November 2022
Publisher : Polytechnic of State Finance STAN

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Abstract

Inheritance tax is still a controversial discussion. For the state, its objective is more on income redistribution than revenue collection. This research collects information on how inheritance tax is implemented in several developed countries. Japan, Korea, and the UK are countries that still impose inheritance taxes at quite high rates. As with other taxes, the calculation of inheritance tax also has aspects of reduction and exemption. Tax revenue from inheritance tax is indeed very small, on average it is still below 2% of total tax revenue. On the other hand, there is Sweden which has had an inheritance tax for centuries, but then abolished it. In addition to a small portion of revenue, inheritance tax in Sweden can hamper the economy and demotivate people in doing business.
PENGARUH FINANCIAL EXPERTISE SEBAGAI DIREKTUR UTAMA TERHADAP AGRESIVITAS PAJAK DENGAN VARIABEL MODERASI TATA KELOLA Muchammad Cholid Muttaqin; Nur Aisyah Kustiani
JURNAL INFO ARTHA Vol 6 No 2 (2022): Edisi November 2022
Publisher : Polytechnic of State Finance STAN

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Abstract

This study examines the effect of financial expertise as a president director on tax aggressiveness. We used financial and non-financial data of companies listed in the Indonesia Stock Exchange from 2014 to 2017. The results showed that companies led by financial expetise associated with more aggressive tax practices than other companies. From this result, we indicate that financial expertise can consider cost and benefit from tax avoidance practice. Furthermore, this study examines the effect of corporate governance on the relationship between financial expertise as a president director and tax aggressiveness. Corporate governance is measured by the proportion of independent commissioners (internal monitoring mechanism) and the proportion of institutional ownership (external monitoring mechanism). The regression results indicate the proportion of independent commissioners in both low and high conditions can’t affect the relationship between financial expertise as a president director and tax aggressiveness, while the proportion of institutional ownership also shows the same results.
Analisis Pengaruh Pengembangan Kawasan Transit Oriented Development terhadap Nilai Tanah Benito, Obed Juan; Riandoko, Riko
JURNAL INFO ARTHA Vol 7 No 1 (2023): Edisi Juli 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i1.1730

Abstract

Accessibility is one of the important characteristics that can affect land value. The better the accessibility of a land site, the higher its value. One of the factors that support the level of accessibility of a land site is the distance between the land and public transportation facilities. This study analyzed the impact of a certain public transportation facility in Jakarta on the value of the surrounding land. A case study was conducted in the Fatmawati Transit Oriented Development area at South Jakarta. The Fatmawati MRT station is the center of that area. The data in this study were obtained by using literature study and field observation. Data analysis was carried out by establishing a model using the Geographically Weighted Regression (GWR) and Ordinary Least Squares (OLS) for data prediction. The prediction results of each model were processed using the interpolation method and the Kriging technique to obtain a geographical visualization of the distribution of land values in the study area. This study concludes that the Fatmawati Transit Oriented Development area has a significant effect on the value of the surrounding land.
ANALISIS VALUASI EKONOMI POTENSI PBB P2 YANG HILANG ATAS PENGENAAN TEGAKAN KEBUN KELAPA SAWIT MASYARAKAT Sugaragiri, Seno Sakti; Aribowo, Irwan
JURNAL INFO ARTHA Vol 7 No 1 (2023): Edisi Juli 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i1.1733

Abstract

Law number 12 of 1994 which forms the basis of PBB P5L stipulations and law number 1 of 2022 which forms the basis of PBB P5L stipulations have the same basis for imposition of land and buildings, but furthermore the land NJOP PBB P5L also takes into account plants as The stand is in the form of BIT, so that in an example case with the same tax object conditions it will produce different tax assessments. PBB P2 revenue has an effect on PAD, so taking into account the plants in the NJOP of PBB P2 land will provide significant revenue potential. This study aims to determine the impact of oil palm plantations if it is also taken into account in the NJOP of PBB P2. This research was conducted by requesting data from the Regional Government of Tebo Regency, then recalculating the PBB with the Tebo Regency Regional Regulation number 8 of 2020 which is adjusted to the BIT regulated in 186/PMK.03/2019. So that significant results were obtained for Rimbo Ulu District, the difference between the determination of lands NJOP PBB P2 taking into account plants and not was Rp. 10,073,520.00 and for Tebo Regency was Rp. 499,330,560.00.
PELUANG, TANTANGAN DAN STRATEGI PENGEMBANGAN LITERASI DAN SUMBER DAYA MANUSIA EKONOMI SYARIAH DI INDONESIA Azwar, Azwar
JURNAL INFO ARTHA Vol 7 No 1 (2023): Edisi Juli 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i1.1757

Abstract

This study aims to describe the opportunities, challenges, and strategies in order to develop literacy and Islamic economic human resources in Indonesia. This research is a descriptive-qualitative research with literature study method and SWOT analysis technique. The results of the study show that Indonesia has the opportunity to support literacy, strengthen human resource development and increase research and development in the field of Islamic economics, including: the rise of halal lifestyle campaigns, the active role of the government through existing regulations, the number of Islamic-based mass organizations (Islamic organizations). , the number of universities as research and development centers for halal products, and the rapid development of technology. However, Indonesia also faces various challenges, including: the limited halal education in early and basic education, the absence of technical guidelines on the development of halal products, the available regulations that do not regulate the development and selection of halal services in Indonesia, the quantity and quality of education. Islamic economics study programs in universities are still relatively low, professional certification bodies and certified experts in the field of sharia economics are still limited, and mapping and synergy between parties in sharia economic research and development is not optimal. Several strategic programs that can be carried out include: a national halal literacy program, a certification acceleration program, an acceleration program for curriculum standardization of educational institutions, the creation of a sharia economic data center, and mapping of universities that can specialize in developing certain sharia economic research.
INDONESIAN TAX REFORMS POLICY ALTERNATIVES FOR HANDLING SHADOW ECONOMY Al-Firdaus, Farid
JURNAL INFO ARTHA Vol 7 No 1 (2023): Edisi Juli 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i1.1977

Abstract

Indonesian Directorate General of Taxes (DGT) has been running the tax reform covering human resource development, Information and Technology (IT), process business renewal, and policy reforms since 2016 to solve tax avoidance as a shadow economy activity. To make the process efficient, DGT needs to do prioritizing. The author analyzed the best tax reforms policy by assessing the symptoms covering the system burden from 2002 to 2017, including 15x taxpayers, 2x employees, and 3.5x offices. Then, the author argued to frame the DGT’s case as mainly about government failures related to representative government and bureaucratic supply, also determining the goals, including improving taxpayers’ trust and compliance, tax administration, and tax officers’ integrity. There are criteria for assessing the achievement of the plans: service, easiness, modernness, and professionality. The policy alternatives are mutually exclusive, covering tax officers’ training, tax-administration IT system updates, Standard Operating Procedures (SOP) improvement, and regulations creation. The author found that the tax-administration IT system updates got the most significant points through a multi-goal analysis framework. However, the author suggests considering another policy, SOP improvement, which can be an alternative for solving the limited resources but not removing the better quality of taxpayers’ services.
KETIMPANGAN GENDER DAN PERPAJAKAN DI INDONESIA Alamanda, Alamanda
JURNAL INFO ARTHA Vol 7 No 1 (2023): Edisi Juli 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i1.1987

Abstract

This paper aims to analyze the effect of gender inequality on individual income tax revenue in Indonesia. Using panel data analysis of 34 provinces from 2015 to 2020, this paper finds that gender inequality has a negative significant impact on individual income tax revenue. Empirical evidence, both Pooled OLS and Random Effect Model, suggest that a one-point decrease in Gender Inequality Index will increase individual income tax revenue by 0.83 percent on average. Moreover, the paper finds that the effect of inequality gender on individual income tax revenue is higher in Sumatera, Kalimantan, Sulawesi, Papua, and Nusa Tenggara than in Java and Bali islands. Based on this finding, this paper tries to provide a set of gender-responsive tax policies to improve gender equality and tax revenue in the future.
MENGUKUR TINGKAT KEPUASAN WAJIB PAJAK TERHADAP LAYANAN PERPAJAKAN DI KANTOR PELAYANAN PAJAK MADYA DENPASAR I Gede Suryantara; Setyawan, I Gusti Made
JURNAL INFO ARTHA Vol 7 No 1 (2023): Edisi Juli 2023
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jia.v7i1.2162

Abstract

This research was conducted with the aim of measuring the quality of tax services at Kantor Pelayanan Pajak (KPP) Madya Denpasar with an emphasis on the level of satisfaction of taxpayers in obtaining tax services. The research method was carried out through a survey of 516 taxpayers who registered at the KPP Madya Denpasar and carried out in the first quarter, starting from January to March 2023. The research results were grouped into 5 (five) dimensions of service quality, tangibles (satisfaction with supporting facilities and infrastructure), reliability (employee reliability in providing services), responsiveness (speed of providing services), assurance (politeness and friendliness of employees), and empathy (handling service user complaints). This research is carried out periodically to maintain quality and improve tax services that are not yet optimal. This is in line with the commitment of KPP Madya Denpasar in maintaining the quality of tax services in a sustainable manner and it can give an impact on taxpayer compliance in fulfilling tax obligations.

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