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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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PENGARUH PENGETAHUAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PENERAPAN APLIKASI SAMSAT DIGITAL NASIONAL (SIGNAL) TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN TANGERANG Valencia Lauwrenza; Wulandari Agustiningsih
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

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Abstract

This study aims to show whether or not there is an influence between taxpayer knowledge, tax socialization and the application of the national digital samsat application (SIGNAL) in the Tangerang district. The independent variables of taxpayer knowledge, tax socialization, and application of the national digital samsat application (SIGNAL) with the dependent variable are taxpayer compliance. Primary data will be collected by distributing questionnaires online (google form). Questionnaire assessment using a Likert scale. The number of samples is 100 respondents who are in the Tangerang Regency area and have used the SIGNAL application in terms of processing tax documents and paying motor vehicle taxes. The results of the study show that taxpayer knowledge and application of the national digital samsat application (SIGNAL) affect taxpayer compliance in Tangerang district. Tax socialization has no positive effect on taxpayer compliance in Tangerang district. Based on this research, the national digital samsat application (SIGNAL) is further improved and socialized to the public because in addition to the high knowledge of taxpayers, the application of the SIGNAL application can also increase taxpayer compliance in paying and administering tax documents related to motorized vehicle taxes, especially in the Tangerang district area.
DETERMINAN PENGHINDARAN PAJAK: LIKUIDITAS, LEVERAGE, AKTIVITAS, PROFITABILITAS, PERTUMBUHAN DAN NILAI PERUSAHAAN Arswendy Danardhito; Hendro Widjanarko; Heru Kristanto
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

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Abstract

This research analyzes the effect of various financial ratios on tax avoidance. The ratios are liquidity, leverage, activity, profitability, growth and firm value ratio. Population in this research are all of go public company listed in the Indonesia Stock Exchange (IDX) of the year 2016-2020. The purposive sampling method was used to select sample of this research which consists of 84 companies during 5 years with the result that the total sample (n) was of 410 data. The research hypothesis testing uses multiple regression analysis techniques using SPPS 26. This study concludes that profitability has a positive effect on tax avoidance, while firm value has a negative effect on tax avoidance. Liquidity, leverage, activity and growth have no effect on tax avoidance. Profitability has the most dominant influence on tax avoidance compared to other variables.
ANALISIS PENERAPAN PAJAK KARBON DAN ULEZ TERHADAP PENURUNAN EMISI KARBON DI INDONESIA Putu Dian Pusparini; I Gede Widyana; Salsabila Zera Pharresia; M. Hit Fawlung
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

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Abstract

The quick effect of climate change has become the main focus of the world including the government of Indonesia. The Government of Indonesia has projected the transition of fossil fuel vehicles to electric vehicles will be a solution in carbon emission reduction. However, in fact electric vehicles still produce carbon emission. The purpose of this research is to compare two policy of carbon emission reduction which both of them have not implemented yet in Indonesia, namely Carbon Tax and Ultra Low Emission Zone. The research method used is qualitative with scoping review approach using various scientific articles. This study concluded that Carbon Tax is more effective and efficient implemented in Indonesia according to 3 (three) variables namely carbon emission reduction, potential tax revenue and implementation efficiency.
APAKAH INSENTIF PAJAK MENINGKATKAN KINERJA UMKM INDONESIA? Ahmad Afandi Ahmad Afandi; Try Mahendra Siregar; Darwis Harahap; Utari Evy Cahyani
JURNAL PAJAK INDONESIA Vol 7 No 1 (2023): Optimis Kinerja Positif & Waspada Ketidakpastian Masih Tinggi
Publisher : Politeknik Keuangan Negara STAN

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Abstract

MSMEs are the backbone of a country's economy and development and it can make a significant contribution to sustainable economic growth. The government, a regulator, carries out one of the taxation functions, namely the taxation function by providing tax incentives to MSMEs. This research was conducted in purpose of knowing the effect of tax incentives on the performance of Indonesian MSMEs and determining on the innovations that mediate these two variables. The data was collected from 110 business actors and analyzing with a partial least squares feature model approach (SEM-PLS). The result approved all the hypotheses as the tax incentives and innovation had a significant effect on MSME performance and tax incentives had a significant effect on business innovation. The innovation is considered as mediator on the relationship between tax incentives and the performance of Indonesian MSMEs. This research has expected to contribute for regulators to continue the supervision of MSMEs so that they use tax incentives properly for the sustainability of Indonesian MSMEs. The government needs to supervise the provision of final PPh tax incentives to MSMEs so that they run according to policy objectives. UMKM merupakan tulang punggung perekonomian dan pembangunan suatu negara serta dapat memberikan kontribusi yang signifikan terhadap pertumbuhan ekonomi yang berkelanjutan. Pemerintah sebagai regulator menjalankan salah satu fungsi perpajakan dengan memberikan insentif pajak kepada UMKM. Penelitian ini dilakukan dengan tujuan untuk mengetahui pengaruh insentif pajak terhadap kinerja UMKM Indonesia dan variabel inovasi memediasi kedua variabel tersebut. Data dikumpulkan dari 110 pelaku usaha dan dianalisis menggunakan pendekatan partial least square feature model (SEM-PLS). Hasil tersebut sesuai dengan semua hipotesis karena insentif pajak dan inovasi berpengaruh signifikan terhadap kinerja UMKM dan insentif pajak berpengaruh signifikan terhadap inovasi usaha. Inovasi ini dianggap sebagai mediator hubungan antara insentif pajak dengan kinerja UMKM Indonesia. Penelitian ini diharapkan dapat memberikan kontribusi kepada regulator untuk terus mengawasi UMKM agar menggunakan insentif pajak dengan baik demi keberlangsungan UMKM Indonesia. Pemerintah perlu mengawal pemberian insentif pajak PPh final kepada UMKM agar berjalan sesuai tujuan kebijakan.
STUDI PAJAK KARBON UU HPP BERDASARKAN ASAS KEPASTIAN, KEADILAN, DAN KEBERMANFAATAN Ilahi, Atahilah Restu; Kusmono
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.1672

Abstract

Penelitian ini, dengan tujuan menjawab pertanyaan "Apakah Pajak Karbon sebagai produk hukum dapat menurunkan emisi secara efektif, dengan mempertimbangkan asas kepastian hukum, keadilan, dan kebermanfaatan," dilakukan melalui metode penelitian kualitatif. Data diperoleh melalui wawancara dengan pemangku kepentingan terkait, serta analisis literatur dari jurnal, buku, peraturan perundang-undangan, dan sumber lainnya. Hasil penelitian ini mengonfirmasi bahwa Pajak Karbon telah berhasil dalam mengurangi emisi gas rumah kaca secara signifikan, sejalan dengan asas kepastian hukum yang kuat dalam regulasinya. Meskipun Pajak Karbon memiliki sifat regresif, upaya kompensasi dan redistribusi telah diterapkan untuk memastikan keadilan sosial. Implikasi dari temuan ini adalah Pajak Karbon berperan sebagai instrumen kebijakan yang efektif dalam mendorong perusahaan untuk berpartisipasi dalam upaya pengurangan emisi karbon tanpa mengorbankan keadilan sosial. Penelitian ini memberikan kontribusi penting bagi pembaca dengan memperkuat pemahaman tentang bagaimana Pajak Karbon dapat beroperasi sebagai produk hukum yang efektif dalam mengatasi perubahan iklim, dengan mempertimbangkan aspek kepastian hukum, keadilan, dan manfaatnya. Informasi ini dapat membantu pengambil kebijakan dan pemangku kepentingan untuk merancang dan melaksanakan kebijakan lingkungan yang lebih efektif dan berkelanjutan.
The Location-Based Tax Incentives in Indonesia: Special Economic Zones Afida, Chabibah Nur; Widodo, Cahyo Aji
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.2171

Abstract

Tax incentive policies can be seen as a two-sided coin that has costs and benefits. Many countries adopt location-based policies to address economic disparities between regions in their countries. This essay will discuss the implementation of location-based tax incentives in the form of Special Economic Zones (SEZs) in Indonesia. This paper examines the relevant literature and provisions underlying location-based tax incentives, particularly special economic zones (KEK). SEZ development in Indonesia began in 2009 with the aim of attracting investment, spurring economic growth, and contributing to economic development in the region and the country. However, after more than a decade of its launching, SEZs in Indonesia have not developed optimally. Several problems discourage investors from investing in SEZs, such as infrastructure and land acquisition. Fiscal incentives provided in SEZs are also not very effective in attracting investors.
PENGARUH JOB STRESS DAN WORK-LIFE BALANCE TERHADAP JOB PERFORMANCE PEGAWAI DIREKTORAT JENDERAL PAJAK YANG DIMEDIASI JOB SATISFACTION Nasikhudin, Nasikhudin; Muttaqijn, Imam; Gumilar, Aris
JURNAL PAJAK INDONESIA Vol 8 No 1 (2024): Challenges and Opportunities in Enhancing Tax in Indonesia
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v8i1.2268

Abstract

This study seeks to examine the influence of workplace stress as well as work-life balance on employees' performance at the Directorate General of Taxes (DGT) through the mediation of job satisfaction. This research aims to investigate the effect of implementing remote work at DGT during the COVID-19 epidemic, specifically focusing on the potential effects of increased stress, work-life imbalance, as well as decreased employee performance. This study employed a quantitative approach, involving 504 employees of DGT, who were selected as respondents from diverse backgrounds in terms of age, education, marital status, length of service, as well as position. The respondents were located across several regions of Indonesia. Multiple linear regression as well as path analysis are employed for analysis, along with statistical testing utilizing the t-test as well as F-test. The results of the hypothesis test indicated a significant as well as unfavorable effect of job stress on both job satisfaction as well as performance. The equilibrium among work as well as personal life has a notable as well as beneficial influence on both job contentment as well as productivity. Job satisfaction could serve as a mediator in the connection among job stress as well as work-life balance, influencing the job performance of DGT personnel.
Penerapan Perencanaan Pajak Penghasilan Badan sebagai Strategi Penghematan Pembayaran Pajak pada Yayasan Pendidikan Alawiya Ashara Syakura; Naruli, Akhmad; Rahayu, Puji
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.2356

Abstract

This research focuses on the implementation of the Tax Expense Reduction on Educational Foundations by applying tax facilities in accordance with the Minister of Finance Regulation Number 68/PMK.03/2020. This research uses a quantitative descriptive method by analyzing secondary data from the Al Huda Islamic Education Foundation to compare calculations. The results of the study reveal that the Education Foundation can minimize the tax payable by reusing the surplus by planning the allocation of the use of surplus, submitting a Statement of the use of surplus to the Tax Office and also attaching details of the use of surplus along with a report in the Annual Corporate Tax Return. So that the Education Foundation can reduce tax payments owed and can maximize the procurement of facilities and infrastructure provided by the Education Foundation.
DAMPAK KEBIJAKAN QUANTITATIVE EASING DAN TAPERING OFF TERHADAP PERPAJAKAN INDONESIA: TINJAUAN LITERATUR Aribowo, Irwan Aribowo; Sigit, Tri Angga; Mahrus, Moh. Luthfi
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.2391

Abstract

Analysis of the impact of Quantitative Easing (QE) by the US Federal Reserve and the Tapering Off policy on developing countries including Indonesia, it is known that QE affects capital flows, currency exchange rates and financial markets in developing countries. The impact involves changes in fiscal policy, incentives, and changes in tax rates to address changes in capital flows and the effects of QE. Additionally, changes in the money supply affect local currency depreciation, production costs, and inflation. In the Indonesian context, investment capital withdrawals and Bank Indonesia policies play an important role in dealing with the impact of QE. Therefore, policy recommendations involve balancing monetary and fiscal policies, and considering fiscal variables in economic policy making. Policy measures including fiscal incentives, changes in tax rates, and consideration of fiscal variables in policy making reflect the important role of tax in managing the economic impact of QE and Tapering Off policies, especially in the context of developing countries such as Indonesia. Fiscal policy, including changes in tax rates, is used as an instrument to address changes in capital flows, exchange rates, and financial flows. It shows how taxes can be used as a policy tool to offset changes in the volatile global economic situation.
Peran Akun Tiktok Sebagai Sarana Penyuluhan Pajak Dalam Rangka Meningkatkan Kesadaran Pajak Pelaku UMKM Liyana, Nur Farida; Sulastri, Heni
JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v7i2.2428

Abstract

Given the large role of tax and MSMEs in the Indonesian economy, efforts to increase tax awareness among MSMEs are urgently needed. In 2021, TikTok account users in Indonesia reached 99.1 million people, the second largest in the world. With such a large number of users, this study aims to find out the role of the TikTok platform as a tax dissemination tools for increasing tax awareness among MSME’s. This study uses a descriptive research method with a qualitative approach. The results of this study indicate that the use of TikTok plays an important role in increasing tax awareness. Through the official TikTok account of the Directorate General of Taxes (DGT), various information related to taxation is easier, faster, cheaper, and more extensive to reach MSME actors throughout Indonesia. DGT should produce more innovative and interesting content more frequent and consistent for uploading videos, and use the TikTok paid advertising facility (TikTok ads) in order to educate society to increase tax awareness. In addition, collaboration with tax dissemination content creator specialist is another choice to make tax dissemination through TikTok platform play a big role and have an impact on tax awareness.

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