cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Suparna Wijaya
Contact Email
sprnwijaya@pknstan.ac.id
Phone
+6287780663168
Journal Mail Official
jpi.jurnal@pknstan.ac.id
Editorial Address
Jl. Bintaro Utama Sektor V, Bintaro Jaya, Tangerang Selatan 15222 Phone: (021) 7361654-58, Ext. 292 /Fax: (021) 7361653
Location
Kota tangerang selatan,
Banten
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
 12   13   14   15   16 
Dinamika Kepatuhan Wajib Pajak Dengan Peredaran Bruto Tertentu Dan Kaitannya Dengan Penerimaan Pajak Penghasilan Di KPP Pratama Pematang Siantar Nova Roslina Sianipar; 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.1874

Abstract

Pemerintah merespon dampak pandemi Covid-19 yang dialami pelaku UMKM melalui reformasi perpajakan dalam UU Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan yaitu ketentuan batasan peredaran bruto tidak kena pajak bagi Wajib Pajak orang pribadi dengan peredaran bruto sampai Rp500 juta dalam satu tahun pajak. Penelitian ini bertujuan menganalisis tingkat kepatuhan dan kendala peningkatan kepatuhan Wajib Pajak KPP Pratama Pematang Siantar, serta memprediksi pengaruhnya terhadap kepatuhan Wajib Pajak orang pribadi dan penerimaan perpajakan KPP Pratama Pematang Siantar sebelum dan sesudah berlakunya UU HPP. Metode pengumpulan data yang digunakan adalah metode wawancara, teknik dokumentasi, studi kepustakaan, dan kuesioner. Hasil penelitian menunjukkan tingkat kepatuhan Wajib Pajak orang pribadi perlu ditingkatkan. Dalam meningkatkan kepatuhan Wajib Pajak orang pribadi tersebut terdapat kendala yaitu kurangnya pemahaman mengenai pemenuhan kewajiban perpajakannya dan akses teknologi yang tidak merata. Solusi yang dilakukan atas kendala tersebut adalah melakukan asistensi, visit/penyisiran, sosialisasi, hingga penyebaran informasi melalui WA Blast/SMS Blast/telepon. Batasan peredaran bruto tidak kena pajak dalam UU HPP berpotensi mengubah formula penentuan Wajib Pajak patuh, salah satunya terkait kepatuhan material mengingat potensi berkurangnya Wajib Pajak yang terutang PPh sesuai PP Nomor 23 Tahun 2018. Penerimaan PPh Final akan mengalami penurunan drastis jika dibandingkan dengan tahun pajak sebelum berlakunya UU HPP.
Studi Komparatif Penerapan Voluntary Disclosure Program Di Indonesia, Malaysia, Dan Singapura Muhammad Syahfatras Vientino; Muhammad Ridhwan Galela
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.v6i2.1879

Abstract

An increase in state budget revenues is necessary to streamline the development program and one way is to expand the existing tax base by creating a Voluntary Disclosure Program (VDP/PPS). There are no specific guidelines regarding the mechanism for implementing PPS for each country, so each country has a different mechanism. This study aims to determine the different mechanisms of the implementation of PPS in Indonesia, Malaysia, and Singapore, as well as to provide recommendations for the implementation of PPS in Indonesia. This study uses data collection techniques in the form of library research with non-probability sampling using the purposive sampling method. The results obtained show differences in the implementation mechanism in the three countries in terms of the type of tax coverage, period, participant criteria, amnesty rates, and basis of disclosure.
Kepatuhan Perpajakan UMKM Dengan Optimalisasi Data Online System (Studi Di Yogyakarta) Yulina Alfianti Hamida; Suparna Wijaya
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.v6i2.1883

Abstract

The existence of an independent tax reporting system is a gap for UMKM taxpayers in the city of Yogyakarta to report their income as little as possible. The purpose of this research is to find out whether there are differences in income reporting reported by taxpayers by self-assessment with income data recorded on the Online Transaction Monitoring (OTM) system owned by the Yogyakarta City Government. This research is a qualitative research with data collection methods through interviews and literature study. The results of the study reveal that there is a gap between mandatory income in reporting the Annual PPh PPh Final 23 of 2018 and taxpayer income recorded in the Online Transaction Monitoring (OTM) system for local tax reporting. The existence of these differences in income reporting can be used by KPP Pratama Yogyakarta to improve MSME tax compliance in the city of Yogyakarta by finding and analyzing whether there is a tax gap or not.
Kajian Pemungut PPN Lainnya Dalam Mekanisme PMSE Atas Transaksi Digital Domestik: Proposal Untuk Indonesia Anggita Fatmawati Putri; Suparna Wijaya
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.1901

Abstract

The purpose of this research is to examine the application of Value Trading Tax (VAT) on Trade Through Electronic Systems (PMSE) for digital transactions between customs regions in Indonesia. The research method used is descriptive qualitative with sources from the State Finance Polytechnic of STAN, the Directorate General of Taxes, and the Fiscal Policy Agency. The results show that the high number of digital ecommerce transactions in Indonesia creates potential opportunities for tax revenue. By adapting the PMSE VAT mechanism, the government can shift the VAT collection mechanism on digital transactions in Indonesia, which originally used the taxable entrepreneur mechanism (PKP) where the collector is the seller. While in PMSE, the collector is the marketplace platform as a intermediary collection. The PMSE mechanism does not require a PKP threshold to appoint the VAT collector. The implementation of this mechanism can strengthen the VAT taxation base. The PMSE VAT mechanism for Indonesia`s digital transactions will create efficiency, effectiveness and simplicity in the tax collection system. The government will also find it easier to reach the principle of neutrality and equal treatment between conventional actors and digital business actors. In addition, from the government side and platform providers, there will also be substantial benefits or incentives if this policy is successfully implemented. The government can implement a mechanism through Section 32A of Law No. 7 2021 on harmonizing tax regulations. The existence of the basis of the Law on Harmonization of Tax Regulations will create favorable conditions for the General Department of Taxation in drafting implementation documents. Tujuan penelitian adalah mengkaji penerapan Pajak Perdagangan Nilai (PPN) atas Perdagangan Melalui Sistem Elektronik (PMSE) atas transaksi digital antar daerah pabean di Indonesia. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan narasumber yang berasal dari Politeknik Keuangan Negara STAN, Direktorat Jenderal Pajak, dan Badan Kebijakan Fiskal. Hasil penelitian menunjukkan bahwa tingginya transaksi digital e-commerce di Indonesia menciptakan peluang yang potensial dalam penerimaan perpajakan. Dengan mengadaptasi mekanisme PPN PMSE, maka pemerintah dapat menggeser mekanisme pemungutan PPN atas transaksi digital di Indonesia yang semula menggunakan mekanisme pengusaha kena pajak (PKP) di mana pemungutnya merupakan penjual. Sementara dalam PMSE, maka pemungutnya adalah platform marketplace selaku intermediary collection. Mekanisme PMSE tidak membutuhkan adanya batasan PKP untuk menunjuk pemungut PPN-nya. Penerapan mekanisme ini dapat memperkuat basis pemajakan PPN. Mekanisme PPN PMSE untuk transaksi digital Indonesia akan menciptakan efisiensi, efektivitas dan kesederhanaan sistem pemungutan pajak. Pemerintah juga akan lebih mudah menggapai prinsip netralitas dan equal treatment antara pelaku konvensional dengan pelaku usaha digital. Selain itu, dari sisi pemerintah dan penyedia platform juga akan mendapat manfaat atau insentif yang cukup besar apabila kebijakan ini berhasil diterapkan. Pemerintah dapat menerapkan mekanisme tersebut melalui Pasal 32A Undang – Undang Nomor 7 Tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Adanya dasar Undang–Undang Harmonisasi Peraturan Perpajakan akan memudahkan Direktorat Jenderal Pajak dalam membuat peraturan pelaksanaanya.
Pengecualian Dividen Sebagai Objek Pajak Penghasilan Dalam Undang-Undang Cipta Kerja: Perhitungan Potensi Dampaknya Terhadap Penerimaan Negara Cahyo Adi Prayogo; Imam Muhasan
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.1937

Abstract

According to Law Number 11 of 2021 concerning Job Creation, since November 2nd of 2021, dividend is excluded as an object of Income Tax. As a logical consequence, the exclusion of dividends as an object of PPh has the potential decrease in state revenue. This research is aimed to measure the potential impact of the dividend exclusion as an object of income tax on state revenue. This research is a qualitative research, with a simulation approach. From the research conducted, it is known that in the short term, the exclusion of dividends as an income tax object has the potential to cause a decrease in state revenues. However, in the long run, it can have an impact on increasing state revenues, due to increasing investment in Indonesia.
Pajak Pertambahan Nilai Terhadap Jasa Pendidikan: Upaya Mendukung Pemerataan Pendidikan Lola Inganta Saragih; Padhilah Dikri; Kuat Sidik Wahyono; Suparna Wijaya
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.1975

Abstract

This study attempts to examine the impact of changes to the taxation scheme for VAT on educational services. Education services which were originally excluded from VAT objects resulted in quite large tax expenditures but their implementation has not been on target. The HPP Law changed the taxable service exemption scheme to provide VAT facilities in the form of exemption or not being collected. Research using descriptive qualitative method. To ensure that the provision of these facilities is right on target, the government needs to determine a certain classification for the provision of educational services with a regulation the preparation of which is coordinated with the relevant technical ministries. This research is expected to be a reference for stakeholders in formulating policies in order to realize the principles of justice and equity in education and optimize government revenues. Penelitian ini berusaha mengkaji dampak dari perubahan skema pemajakan atas PPN Jasa Pendidikan. Jasa pendidikan yang semula dikecualikan dari objek PPN menimbulkan belanja perpajakan yang cukup besar namun implementasinya belum tepat sasaran. UU HPP mengubah skema pengecualian jasa kena pajak menjadi pemberian fasilitas PPN berupa pembebasan atau tidak dipungut. Metode penelitian yang digunakan adalah kualitatif deskriptif. Untuk memastikan pemberian fasilitas ini tepat sasaran, pemerintah perlu menetapkan klasifikasi tertentu atas penyelenggaraan jasa pendidikan dengan suatu aturan yang penyusunannya dikoordinasikan dengan kementerian teknis terkait. Penelitian ini diharapkan dapat menjadi acuan bagi pemangku kepentingan dalam perumusan kebijakan demi terwujudnya asas keadilan dan pemerataan pendidikan serta optimalisasi penerimaan negara.  
Pemeriksaan Pajak Berdasarkan Analisis Kewajaran Usaha Sawit Sesuai SE-27/PJ/2017 Hendri Sopian
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax disputes as a result of tax assessments issued by the Directorate General of Taxes (DGT) are currently relatively increasing, especially in the palm oil business sector. In several cases of tax disputes over tax assessments issued based on an Appraisal Report made by the DGT Appraisal Team according to the technical guidelines in the Director General of Taxes Circular Letter Number SE-27/PJ/2017, there have been variations in appeal decisions. This research uses a normative-empirical analysis approach. The results of the study show that tax assessments issued immediately are only based on the results of the DGT Appraisal Team according to SE-27/PJ/2017 in tax audit activities, namely the Panel of Judges wins the DGT in the event that the Taxpayer is uncooperative in lending documents/if the bookkeeping is declared invalid by The DGT Audit Team cannot be used to calculate the tax payable. While the decision in favor of the taxpayer is if the taxpayer has been cooperative and provided all the data requested by the DGT during the audit, but the DGT cannot prove the link between the results of the Assessment by the DGT Appraisal Team and the books/data provided by the taxpayer. Therefore, the need for proper application by DGT's internal ranks of the guidelines in SE-27/PJ/2017 in order to optimize state revenue.
Penelitian bertujuan untuk menganalisis pengaruh kompensasi manajemen dan kualitas audit terhadap tax avoidance serta menguji peran board gender diversity sebagai variabel moderasi. Objek penelitian ini berupa perusahaan sektor pertambangan yang terdaftar Hannisa Yuiandini; Masripah -
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research was conducted to analyze the effect of management compensation and audit quality on tax avoidance and to test the board gender diversity's role as a moderating variable. The object of this research is a mining sector company listed on the Indonesia Stock Exchange (IDX) in 2019-2021, with a total sample of 25 companies. This study uses quantitative methods with panel data. Data analysis techniques used were descriptive statistical tests, normality tests, regression model selection tests, classical assumption tests, and hypothesis testing with a significance level of 10%. The results show that management compensation has no significant effect on tax avoidance, audit quality has a significant negative effect on tax avoidance, board gender diversity cannot moderate the relationship between management compensation and tax avoidance, board gender diversity cannot moderate the relationship between audit quality and tax avoidance. The implications of this research include, (1) companies can present specialized audit partners in order to prevent management actions that change the fairness of presenting financial statements through tax avoidance. (2) for investors, the results of this study become a consideration in choosing investments with good prospects for business success, not because the company has taken advantage of a tax loophole.
CONSIDERING STRATEGIC FORMULATION FOR TAX REVENUE ENHANCEMENT IN DIRECTORATE GENERAL OF TAXES Irwan Aribowo Aribowo; Agus Suryono; Khairul Muluk; Andy Fefta Wijaya
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Directorate General of Taxes (DGT) as a large organization certainly has directions and goals to be achieved. The main objective of the DGT is to achieve the tax revenue target. This main objective is set by the DGT to support the national development priority agenda. To achieve the main objective of DGT, a strategic formulation was considered out. This study aims to consider the importance of strategic formulations for DGT to increase tax revenue. This research is based on qualitative methods and descriptive analysis based on the actualization of strategic planning at DGT. The results of the study indicate that the strategic formulation is important for DGT to increase tax revenue, by: a). considering environmental realities, available resources and capacities; b) setting overall strategic objectives; c). identify the organization's mandate, clarify the vision, mission and values of the organization; d). assessing the external and internal environment; e) identify problems facing the organization, formulate and select strategies; and f) reassessing the strategy and strategic planning process.
APAKAH MANAJEMEN LABA TERKAIT DENGAN KEGIATAN PENGHINDARAN PAJAK? PERAN MODERASI KOMISARIS INDEPENDEN Bisma Akbar Anggara Surya; Aditya Aditya; Amrie Firmansyah
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of earnings management on tax avoidance with an independent commissioner as a moderating variable in this relationship. The data this research uses comes from the financial reports of consumer goods companies listed on the Indonesia Stock Exchange from 2019 to 2021. Based on purposive sampling, this research sample consisted of 63 observations. Hypothesis testing was carried out utilizing multiple linear regression analysis for panel data. The test results show that earnings management does not affect tax avoidance. In addition, independent commissioners do not moderate the relationship between earnings management and tax avoidance. Based on the results of this test, the Tax Authorities in Indonesia need to identify factors of tax avoidance outside of earnings management activities.

Page 14 of 18 | Total Record : 173

 12   13   14   15   16 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9 No 2 (2025): Indonesian Tax Policy and Reform: Advancing Public Welfare through Equitable and Vol 9 No 1 (2025): Comprehensive Transformation of Tax Governance: Synergy of Literacy, Digitalizati Vol 8 No 2 (2024): Transformasi Perpajakan: Peran Artificial Intelegence dalam sistem perpajakan mod Vol 8 No 1 (2024): Challenges and Opportunities in Enhancing Tax in Indonesia Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi Vol 6 No 2S (2022): Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan Vol 6 No 2 (2022): Pulih Lebih Cepat, Bangkit Lebih Kuat Vol 6 No 1 (2022): Perpajakan Indonesia di Era Harmonisasi Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II Vol 5 No 1 (2021): Kebijakan Perpajakan Pasca Omnibus Law dan Implementasinya Vol 4 No 2 (2020): Dinamika Kebijakan Perpajakan Indonesia Vol 4 No 1 (2020): Dinamika Kebijakan Perpajakan Indonesia Vol 3 No 2 (2019): Perpajakan dalam Keuangan Negara II Vol 3 No 1 (2019): Perpajakan dalam Keuangan Negara Vol 2 No 2 (2018): Optimalisasi Penerimaan Negara IV Vol 2 No 1 (2018): Optimalisasi Penerimaan Negara III Vol 1 No 2 (2017): Optimalisasi Penerimaan Negara II Vol 1 No 1 (2017): Optimalisasi Penerimaan Negara More Issue