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INDONESIA
Jurnal Pajak Indonesia (Indonesian Tax Review)
Published by Politeknik Keuangan Negara STAN
ISSN : -     EISSN : 25990535     DOI : https://doi.org/10.31092/jpi
Core Subject : Economy,
Economics, Econometrics & Finance
Perpajakan, termasuk: Pajak Penghasilan, Pajak Pertambahan Nilai dan PPn BM, KUP, Bea Meterai, Penagihan Pajak dengan Surat Paksa, Sengketa dan Pengadilan Pajak, Akuntansi Pajak, Perencanaan Pajak (Tax Planning), Pemeriksaan, Pemeriksaan Buper dan Penyidikan Pajak, Perpajakan Internasional, PBB, Pajak Karbon, Pajak Perdagangan Internasional, Bea dan Cukai, Pajak Daerah dan/atau Retribusi Daerah, Perpajakan lainnya
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 173 Documents
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Intra-group Services: Suatu Perspektif Fiskus Ayrton Ramzy Soarer Zaki; Ferry Irawan
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1805

Abstract

The purpose of the audit conducted by the Directorate General of Taxes is to test compliance or other purposes. This study aims to determine the auditors’ perception of service transactions carried out by related parties, the challenges experienced when examining transfer pricing on intra-group service transactions and the mechanism used in conducting transfer pricing adjustments to intra-group service transactions. The results of this qualitative study indicate that tax examiners who work in the Java region have a better perception when viewed from the area where they work. The results also show that auditors experience difficulties when carrying out audit procedures such as knowledge related to technical intra-group services, the situation of taxpayers being less cooperative, applicable regulations, data access, competence and personal examiners, as well as legal remedies from taxpayers. In addition, the results of the study also show that in general, the mechanism used by auditors to find corrections is through audit procedures that refer to the Circular Letter of the Director General of Taxes Number SE-50/PJ/2013 and Regulation of the Director General of Taxes Number PER-22/PJ/2013.        
OECD/G20 Two-Pillar Solution: Does It Promote Inter-Nation Equity? Vita Apriliasari
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1826

Abstract

International tax reform through Pillar One and Pillar Two aims to address BEPS issues, in addition to the 15 BEPS Actions previously recommended by the OECD and G20. In this regard, the two-pillar solution is expected to bring global tax justice into reality by ensuring MNEs pay a fair share of taxes. Within an international context, redistribution through achieving inter-nation equity is as crucial as the other aspects of equity despite the little attention received. Therefore, this study seeks to investigate whether the two-pillar solution promotes inter-nation equity. Based on the analysis of the entitlement approach and the differentiation approach, Pillar One seems to contribute better to the inter-nation equity than Pillar Two. However, the complexities surrounding Pillar One are likely to set back its positive impact. Meanwhile, a lot more efforts are needed to direct Pillar Two closer to inter-nation equity, having regard to the relatively more benefit of it for developed countries than the developing ones.
Implementasi Pajak Karbon Di Indonesia: Potensi Penerimaan Negara Dan Penurunan Jumlah Emisi Karbon Bintang Adi Pratama; Muhammad Agra Ramadhani; Putri Meiarta Lubis; Amrie Firmansyah
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1827

Abstract

Implementation of the carbon tax, potential revenue and reducing carbon emissions. Implementing the carbon tax is aimed at changing the behavior of industries to switch to green economic activities that are low in carbon emissions. This study aims to project the impact of the carbon tax in terms of potential revenue and reducing the number of carbon emissions in Indonesia. The research was conducted using qualitative methods with a content analysis approach using carbon emission data from the Ministry of Environment and Forestry and scoping review approach from international literature such as working papers and scientific articles. This study concludes that the Indonesian government can obtain potential carbon tax revenue from the energy sector worth IDR 23,651 trillion in 2025 from the carbon tax imposed. In addition, the results of the imposition of carbon taxes in several countries show that the imposition of carbon tax reduces emissions in those countries.
Manajemen Laba, Leverage Dan Penghindaran Pajak: Peran Moderasi Tanggung Jawab Sosial Perusahaan David Manuel; Sandi Sandi; Amrie Firmansyah; Estralita Trisnawati
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1832

Abstract

This study aims to examine the effect of earnings management and leverage on tax avoidance where this study is also to examine the moderating role of corporate social responsibility in the relationship between earnings management and leverage on tax avoidance. The sample in this study are various industrial sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2018-2020. From the results of purposive sampling, the number of samples used in this study were 36 observations. In this study, the data were processed using a panel data model. Hypothesis testing using multiple linear regression analysis. This study shows that earnings management has an effect on tax avoidance while Leverage has no effect on tax avoidance. In addition, this study finds that corporate social responsibility cannot moderate the effect of earnings management on tax avoidance and weakens the effect of leverage on tax avoidance.
Ukuran Perusahaan, Pertumbuhan Penjualan, Penghindaran Pajak: Bagaimana Peran Tanggung Jawab Sosial Perusahaan? Stefanie Martchellia Suteja; Amrie Firmansyah; Vania Vashtiany Sofyan; Estralita Trisnawati
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1833

Abstract

This study examines the effect of firm size and sales growth on tax avoidance by using social responsibility as a moderating variable. The data is in the form of financial information sourced from financial statements and corporate social responsibility information sourced from sustainability reports and annual reports of consumer goods sector companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. Based on purposive sampling, the number of samples that can be employed is 75 observations. Hypothesis testing is conducted by multiple regression analysis for panel data. This study concludes that firm size does not affect tax avoidance, while sales growth positively affects tax avoidance. Also, this study found that social responsibility can weaken the positive association between firm size and tax avoidance and sales growth on tax avoidance. This study suggests that the Indonesian Tax Authority should include sustainability issues in preparing tax policies in Indonesia.
Kepatuhan Wajib Pajak Badan Selama Era Pandemi Covid 19: Insentif Pajak, Sosialisasi Perpajakan dan Kesadaran Wajib Pajak Welvin I Guna; Santi Amalya Amini; Amrie Firmansyah; Estralita Trisnawati
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1834

Abstract

This study examines the effect of tax incentives, tax socialization, and awareness of taxpayers on corporate taxpayer compliance. This research is a quantitative study using primary data sourced from questionnaires to respondents. As for the criteria for respondents in this study, the minimum is supervisors related to corporate tax. The number of samples in this study is 35 observations based on purposive sampling. The results of this study indicate that tax incentives and socialization do not affect corporate taxpayer compliance, while taxpayer awareness has a positive effect on corporate taxpayer compliance. This research indicates that the tax authorities in Indonesia need to improve policies related to the provision of tax incentives and socialization to increase government tax revenues.
Efektivitas Pelaksanaan Pemblokiran Rekening Bank Penanggung Pajak Sebagai Upaya Penagihan Aktif di Kantor Pelayanan Pajak Pratama Serpong Fikri Harris; Sulfan Sulfan
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1839

Abstract

Tax is a potential state income to support the sustainability of national development. Revenue from the tax sector is state revenue with the largest percentage. The Directorate General of Taxes performs various ways to increase state revenues from the taxation sector, one of which is by collecting taxes. Effective tax collection is the right means to achieve the maximum tax revenue target. However, there is another function of tax collection, namely increasing taxpayer compliance. Blocking the tax payer's bank account is one way of collecting taxes. But in fact, even though tax collection has been carried out to the maximum, it still cannot reduce the amount of tax arrears. The purpose of this research is to find out the process of tax collection activities based on the Law on Tax Collection with Forced Letters which is the spearhead of state revenue. The method used in this study is descriptive qualitative and uses the interview method to obtain primary research data. The results of this study indicate the effectiveness and contribution of blocking actions in order to disburse tax receivables.
Perlakuan Pajak Penghasilan Atas Dividen Serta Dampaknya Bagi Pertumbuhan Investasi Di Indonesia, Malaysia, Singapura, Dan Filipina Selvia Irani Rohali; Rachmad Utomo
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1842

Abstract

This study aims to examine how the dividend taxation system implemented in Indonesia then compares with the taxation system of income on dividends in Malaysia, Singapore, and the Philippines and examines how the impact of dividend taxation on investment growth in these countries, how the weaknesses and strengths of the income taxation system on dividends are used, and whether the system of imposing taxes on dividend income is a major factor in influencing investors' decisions in making investments or not. The results of this study show that the taxation system on dividend income is not the main factor in influencing investment growth, but still has a fairly important role.
Analisis Skema Pengenaan Pajak Karbon Di Indonesia Berdasarkan United Nations Handbook Mengenai Penerapan Pajak Karbon Oleh Negara Berkembang Bima Niko Pamungkas; Vissia Dewi Haptari
JURNAL PAJAK INDONESIA Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2.1843

Abstract

This study aims to find out whether there are similarities or differences in carbon tax policies in Indonesia compared to the UN Handbook regarding the implementation of carbon tax schemes by developing countries. The scope of the discussion itself is focused on 4 things: scope of the tax (object, subject and imposing method of the carbon tax), carbon tax rates, application design, and earmarking of carbon tax revenue. The data used were collected through library research methods and interviews with tax experts. The collected data then being analysed through thematic analysis by reducing the data through coding process. The results of this study indicate that there are similarities between carbon tax scheme in Indonesia and that contained in UNH. However, there are also differences that the authors found when these policies were juxtaposed.
Tinjauan Potensi Pajak Penghasilan Orang Pribadi Pengguna Aplikasi Snack Video Nanda Efri Liani; Johannes Aritonang
JURNAL PAJAK INDONESIA Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v6i2S.1845

Abstract

This study aims to determine the business process of earning income from the Snack Video application, the potential income tax (PPh) that can be extracted from the Snack Video application, and the mechanism for calculating income tax from the Snack Video application. Data obtained from the results of interviews, application usage, and user reviews of the Snack Video application, and some literature. The potential imposition of income tax depends on how much income the application user receives. Until this paper was compiled, there were no more specific regulations regarding the imposition of income tax for private people who use the Snack Video application. However, based on existing regulations, the potential income tax of individuals from the Snack Video application can be classified as a tax object of article 4 paragraph (1) and article 4 paragraph (2) of the Income Tax Law. The provisions that can be used are in accordance with the Income Tax Law Article 4 paragraph (2), Article 14, Article 16, Article 17 paragraph (1), Government Regulation (PP) Number 23 of 2018, and further regulations from the article which are set more specifically in the regulations of the Directorate General of Taxes (DGT).

Page 12 of 18 | Total Record : 173

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