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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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Analisis Pemenuhan Kewajiban Pajak Penghasilan Pasal 22 Bendahara Dinas Kesehatan Kabupaten Ogan Komering Ilir Melati Mustika Arditia; Antonius Ragil Kuncoro
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.1846

Abstract

Income Tax Article 22 is one type of tax that is collected using the withholding system method. The success of this withholding system method is highly dependent on a third party appointed as the withholding agent or tax collector. This study aims to evaluate the implementation of Income Tax Article 22 duty of Treasurer of Ogan Komering Ilir district health office based on tax regulation in the year of evaluation, identify, and promote solutions to overcome the obstacle. This study used exploratory qualitative approach. Data was obtained by literature study, documentation, and semi-structured interview. The results showed that implementation of Income Tax Article 22 duty of Treasurer of Ogan Komering Ilir district health was not fully compatible with tax regulation. Major obstacle of the incompatibility was lack of understanding of the treasurer regarding the obligation to report income tax article 22 caused by lack of socialization and tax information among related parties, especially tax authority.
Tinjauan Kepatuhan Kewajiban Pajak Penghasilan UMKM Kuliner Malam di Wilayah KPP Pratama Madiun Salsabela Sakina Sukma; Antonius Ragil Kuncoro
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.v6i2.1848

Abstract

This study aims to review and observe the income tax compliance of night culinary Micro, Small, and, Medium Enterprise (MSMEs) in KPP Pratama Madiun area, including the motives behind their compliance or non-compliance and the obstacles and solutions made by KPP Pratama Madiun in terms of taxing night culinary MSMEs. This study uses a descriptive qualitative research method. The results of this study indicate that the level of compliance of night culinary MSMEs is very low, only one from eight performs the obligation to register, pay, and report tax. The motives that influence non-compliance are generally due to the lack of understanding and many entrepreneurs want to fulfill their tax obligations if there is social equality for all similar enterprises, while for obedient taxpayers it is generally due to internal motivation. In terms of the obstacles faced by KPP Pratama Madiun is the lack of awareness of entrepreneurs, therefore the tax authorities tried to approach by increasing activities in the field.
Analisis Pertumbuhan Investor Ritel Pada Masa Pandemi Dan Implikasi Pajak Penghasilan Final Atas Penjualan Saham Di Bursa Muhammad Hammam Rafati Lubis; I Gede Komang Chahya Bayu Anta Kusuma
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.v6i2.1854

Abstract

The Covid-19 pandemic has had a domino effect on the Indonesian economy and stock market. However, in the midst of a sluggish economy, there was a significant increase in the number of retail investors on the Indonesia Stock Exchange. This study aims to analyze the characteristics and level of tax compliance of retail investors who decide to invest in stocks during the pandemic, and to determine the impact of final income tax receipts on stock sales during the pandemic. The research method used is a qualitative method. The research was conducted using primary data and secondary data. Primary data used in the form of open questionnaire data to 120 retail investors. The secondary data used is data on final income tax receipts from the sale of shares from DJP, data on the volume and value of stock trading transactions from IDX, and investor demographic data from KSEI. The results showed that the majority of retail investors who decided to invest in stocks during the pandemic were under 30 years old, had a monthly income of less than IDR 4.8 million, and had a short-term investment type (trading). The level of tax compliance of retail investors who decide to invest in stocks during the pandemic has been formally good but still materially low. The Covid-19 pandemic had a positive impact on increasing final income tax receipts from the sale of shares on the stock exchange. This is due to a significant increase in the volume and value of stock trading transactions at the end of 2020 to early 2021 which shows a sense of investor optimism and is offset by an increase in the number of retail investors.
Barang Kebutuhan Pokok Dan Jasa-Jasa Tertentu Menjadi Barang Dan Jasa Kena Pajak Di Dalam UU HPP: Meninjau Penyebab Dan Dampak Khaista Muftiha Siregar; Muhammad Taufiq Budiarto
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.v6i2.1855

Abstract

Law Number 7 of 2021 or the Law on the Harmonization of Tax Regulations states that basic goods and certain services are classified as taxable goods and services that receive exemption from VAT facilities which were previously classified as nonobjects in Law Number 42 of 2009. The purpose of writing this final task paper is to find out the causes of changes in the grouping of basic goods and certain services and the impact of these changes in grouping. The data collection methods used are interviews and literature study. The results of the study indicate that the causes of changes in the grouping of basic goods and certain services include as a step to support the availability of certain strategic goods and services in the context of social development and the need for fair and targeted policies as a response to the impact of the Covid19 pandemic that taking place in Indonesia. The impacts that occur as a result of changes in the grouping of basic goods and certain services include input tax from the acquisition of supporting goods and services to produce basic goods and certain services can be credited by taxable employers and the emergence of tax obligations by entrepreneurs engaged in certain basic goods and services which have a gross income exceeding Rp.4.8 billion.
Tinjuan Prosedur Operasional Media Sosial Direktorat Jenderal Pajak Dalam Rangka Edukasi Perpajakan Nikolaus Pratama; Sony Hartono
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.1856

Abstract

Social media is one of the tax education channels by Directorate General of Taxation through Directorate of Extension, Services, and Public Relations. The dynamic nature of social media certainly requires Directorate of Extension, Services, and Public Relations to be able to formulate an appropriate operational procedure for each social media platform. The purpose of this study is to identify Directorate General of Taxation’s social media operational procedure in organizing tax education with its practices in reality, along with its obstacles, challenges, and strategies. The research result showed that operational procedures on several Directorate General of Taxation’s social media, such as Facebook, Instagram, Twitter, and YouTube, have been regulated in the latest regulation, KEP-701/PJ/2019. However, for other social media, such as TikTok, Spotify, and Linkedin, there has not been any specific regulation. In practice, Directorate General of Taxation’s social media still has some challenges and obstacles that need to be overcome. One of the challenges is negative feedbacks from the community, so Directorate General of Taxation must be able to manage the response properly.
Tinjauan Faktor Penyebab Rendahnya Kepatuhan Pajak Penghasilan UMKM Kuliner Khas Bali di Kabupaten Badung Ni Made Sri Meliandari; 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.1862

Abstract

The purpose of this study is to describe the causes of the low tax compliance of Bali Culinary MSMEs in Badung Regency and alternative solutions for KPP Pratama Badung Selatan to overcome this problem. In addition, this study also explains the perception of MSMEs on the amount of tax that must be paid after the reduction in tax rates to 0.5%. The method used in this study is a qualitative descriptive method with field studies and literature studies as data collection methods. This study shows that the increasing number of MSMEs in Indonesia has not been matched by increased income tax compliance. The decrease in income tax rates has not been able to increase the intention of MSMEs to pay income taxes. The low tax compliance is caused by internal and external factors. The perception of MSMEs still tends to be unfavorable towards reducing tax rates, so that they have not been able to influence the intention of MSMEs to comply, but instead encourage their intention to behave disobediently. In dealing with low MSMEs tax compliance, KPP Pratama Badung Selatan uses an application as an alternative solution for more optimal supervision of MSMEs taxpayers.
Menimbang Kesiapan Penerapan Carbon Pricing di Indonesia dengan Studi pada Kanada, Britania Raya, dan Australia Hadijjah Ummini Elsa; Rachmad Utomo
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.v6i2.1866

Abstract

The purpose of this study is to determine the advantages and disadvantages of carbon tax and the cap and trade scheme in carbon pricing. It is also to describe its implementation in several countries, namely Canada, Great Britain, and Australia. In addition, this study also describes Indonesia’s preparation for implementing carbon pricing and provides alternative factors that need to be considered by the government. This study uses a qualitative approach with comparative analysis studies in these countries. Data collection was carried out using the study literature method and interviewed several sources who have an interest in energy and carbon taxes. This study shows that the carbon tax and the cap and trade scheme have their respective advantages and disadvantages, so the decision of which carbon pricing instrument to apply is adjusted to each country’s needs. In general, the policies in the three countries have the same objectives, but the instruments, mechanisms, and tariffs imposed are different. The Indonesian government has prepared the implementation of carbon pricing since 2021, but until now the technical regulations related to its implementation had not yet been issued. There are still several alternative factors, namely: implementing regulations and other environmental policy regulations, determining optimal tariffs, redistribution of revenues, as well as alternative energy substitutes that are in accordance with community readiness to be considered by the Indonesian government in preparation for implementing carbon pricing.
Pajak Penghasilan Orang Pribadi Pelaku E-Commerce Di Singaraja Putu Arya Wahyu Prebawa; I Gede Komang Chahya Bayu Anta Kusuma
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.1867

Abstract

Online transactions in Indonesia continue to grow every year, in 2020 e-commerce transactions grew 23.11% yoy. Dominated by young consumers with the fashion and beauty products dominated the transaction. This increase causes the tax potential of e-commerce transactions to increase. In Bali, through webscraping in Shopee and Tokopedia, there are 1,244 stores that has gross sales at least 50 million rupiah per month. This study aims to determine tax compliance, business processes, and the obstacles faced by individual taxpayers in fulfilling their tax obligations. This study limits the scope of the research in Singaraja City, Buleleng Regency, Bali Province. This study uses qualitative approach with primary data sources consisting of interview and observation methods, this study also use secondary data through literature studies and data from DJP. The conclusion of this study is the compliance of individual taxpayers at KPP Pratama Singaraja is quite low, with business processes that can be divided into two category, namely retail entrepreneurs and independent production. This low level of tax compliance caused by weak coercion to fulfill tax obligations, lack of understanding, and bad perceptions of taxes.
Pengaruh Pillar 1 OECD (Unified Approach) Terhadap Pemajakan Digital Di Indonesia Surono Surono; Vita Apriliasari
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.1868

Abstract

Pillar 1 OECD (Unified Approach) aims to reallocate taxation rights for market jurisdiction that are being eroded between USD100-240 billion per year (4-10% of Global GDP) due to the constraints of digital economy taxation for multinational enterprise (MNE). On the other side, the adoption of Pillar 1 will increase the potential for corporate income tax revenue from MNE. Jurisdictions also get challenges in the readiness of tax authorities regarding human resources and facilitating systems, as well as the readiness of domestic laws for the implementation of Pillar 1 OECD. Indonesia also plays an important role as the G20 2022 presidency to succeed the Pillar 1 OECD agreement. The research was conducted using literature study and interview methods. There are 110 MNEs covered by Pillar 1 that can increase the potential for tax revenues so as to create justice in the international tax system. For this reason, tax authorities need to prepare qualified human resources and automated information technology to save costs and maximize data collection and analysis. Domestically legal, Article 32A of the Law on the Harmonization of Tax Regulations has facilitated the implementation of Pillar 1 OECD. Implementing regulations are being prepared in the form of Government Regulations or Regulations of the Minister of Finance which are still waiting for the model rules, communtary, and annex from Pillar 1 of the OECD.
Analisis Pelaksanaan Penyanderaan Penanggung Pajak Pada KPP Pratama Pematang Siantar Melalui Perkara Gugatan Nomor 29/PDT.G/2021/PN.Pms Charly Hasibuan; Primandita Fitriandi
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.1873

Abstract

Tax revenues used for national development must continue to be carried out by the government to improve the economy of a prosperous and prosperous society. Therefore, the contribution of tax revenue must continue to be optimized. Optimal tax revenue must be supported by safeguarding state revenues through taxes, namely by collection actions. There is a lawsuit registered at the Pematangsiantar District Court number 29/Pdt.G/2021/PN.Pms filed by the Tax Insurer "H" regarding the act of taking hostage according to the Tax Insurer who has committed an unlawful act. The research method that the author uses is a qualitative approach with collect data and interpret phenomena for analysis. The  data collection technique that the author uses is to   conduct field studies and literature studies. The author's field study was carried out by coming directly to the Pematang Siantar KPP Pratama by interviewing one of the officials in the Billing Section. Literature study the author conducted by studying literature references. The results of research on the lawsuit number 29/Pdt.G/2021/PN.Pms, that Defendants I, II, III, and IV have never committed acts of abuse of authority in the form of exceeding their authority in carrying out hostage taking against Tax bearer "H". The Tax Insurer has violated the provisions of bringing the communication device into the detention room

Page 13 of 18 | Total Record : 173

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