Jurnal Pajak Indonesia (Indonesian Tax Review)
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
Articles
173 Documents
<![CDATA[Implementasi Blockchain pada Pemadanan NIK dan NPWP sebagai Langkah Nyata Optimalisasi Keamanan Data Wajib Pajak di Era Society 5.0 ]]>
<![CDATA[Ahmad Fariz Sabili]]>;
<![CDATA[Aqila Bagus Misbahuddin]]>;
<![CDATA[I Putu Naratama Wira Chandra]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v7i2.2470
<![CDATA[Society 5.0 emphasizes the use of technology in everyday life with the simplicity principle. The implementation of this principle is done through the integration of the Population Identification Number (NIK) and Taxpayer Identification Number (NPWP). However, some problems need to be solved immediately from the integration, namely the security of taxpayer data, which is often a threat to tax digitalization. The method used in this research is the desk research method by qualitatively analyzing books, journals, articles, and taxation materials published on the internet. The results show that blockchain has good potential to provide taxpayer data protection in NIK-NPWP matching. Blockchain utilization has also been carried out in public administration services in Estonia and Italy. As with policies in general, blockchain implementation is inseparable from aspects that become opportunities and challenges to maintain taxpayer data security.]]>
<![CDATA[Potensi Penerimaan Pajak Penghasilan di Indonesia: Sebuah Analisis Deret Waktu ]]>
<![CDATA[Sinurat, Ronaldo Putra Pratama]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v7i2.2490
<![CDATA[Income tax has an important role in state revenue. Optimization of income tax revenue will certainly make revenue in Indonesia will increase This study aims to analyze the potential for income tax revenue and the factors that influence it. Income tax potential is analyzed using the ARIMA (2,1,1) model, which shows that income tax potential tends to fluctuate and shows an increasing trend. In addition, multiple linear regression analysis was conducted by considering variables such as gross domestic product, exchange rate, inflation, and labor as independent variables. The analysis results show that, both simultaneously and partially, the four variables have a positive and significant influence on income tax revenue in Indonesia]]>
<![CDATA[Tentang PPN PMSE Indonesia: Masih Ada yang Perlu Diperbaiki? ]]>
<![CDATA[Wulandari, Destiny]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v7i2.2494
<![CDATA[This study aims to find out a concept behind e-commerce VAT enactment and dig review materials to be a guidance to improve the existing e-commerce VAT collection system in Indonesia. This study uses narrative literature review on 20 international literatures regarding e-commerce VAT in digital economy era. The results conclude that there is nothing wrong with the e-commerce VAT enactment on digital transaction although there are some challenges ahead. The e-commerce VAT collection system that involves e-commerce business actors as the VAT collectors is a common system. To prevent a higher collection cost, VAT can be imposed on all types of transaction either business-to-business transactions or business-to-consumer transactions and on all types of goods and services either the low-value ones or not. Establishing adequate monitoring system, creating strict law enforcement rules, and making a detailed e-commerce VAT collection guidance are several efforts that can be done to improve e-commerce VAT collection system in Indonesia.]]>
<![CDATA[TRANSFORMASI Transformasi Pajak Cukai (Sin Tax) Menuju Green Tax: Mendorong Ekonomi Hijau di Indonesia ]]>
<![CDATA[Setiaji, Endra]]>;
<![CDATA[Harfianto, Akbar]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v7i2.2499
<![CDATA[Amidst the global push for sustainability, the Green Tax, often considered as an extension of excise taxes, emerges as a pivotal instrument to spur environmental accountability. This study scrutinizes Indonesia's gap in Green Tax execution, contrasting it with the prevailing excise tax framework. Drawing from global benchmarks and evaluating existing tax paradigms, this study proposes blueprints to address this gap to optimize the potential of Green Tax in Indonesia. It highlights opportunities alongside inherent challenges, emphasizing the need for an integrated policy approach and enhanced public awareness. As nations worldwide face challenges of environmental neglect, this study underscores Indonesia's commitment to transition towards a greener and more sustainable fiscal model, through excise tax modifications. The findings guide policymakers, regulators, and environmentalists in shaping a future where the tax system promotes economic growth while conserving the environment.]]>
<![CDATA[Analisis Dampak Insentif Fiskal Perpajakan Mobil Listrik Berbasis Baterai di Indonesia ]]>
<![CDATA[Firdiansyah, Akhmad]]>;
<![CDATA[Gultom, Yulifar Amin]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v7i2.2503
<![CDATA[The acceleration of the battery-based electric vehicle program will soon be realized in Indonesia considering the concerns about the impact of carbon pollution and global warming, the government's role in making fiscal policies in the form of tax incentives has been made, but it is necessary to carry out an in-depth analysis of the impacts, this research aims to carry out analysis of the impact on tax fiscal policy incentives given to the battery-based electric vehicle industry in Indonesia with an emphasis on battery procurement for national electric vehicles. The analysis approach uses descriptive quantitative methods with the CGE-GTAP analysis tool. The results of this research state that eliminating import duties has a positive effect only on increasing exports and increasing production in all sectors (including electric vehicles) except the EVBattery sector. For other economic components, negative changes can be seen. This shows that the elimination of import duties for batteries failed to encourage the competitiveness of domestic battery production and the terms of trade decreased. The incentive to eliminate import duties accompanied by VAT shows a proxy for domestic and foreign economic policy. Even though it failed to increase GDP, the competitiveness of the battery and vehicle sector, which is the main focus of this research, experienced increased production and increased domestic demand, decreased imports and increased exports. This condition of increasing competitiveness encourages an increase in welfare (equivalent variation).]]>
<![CDATA[MEMBUKA POTENSI PAJAK: BENTUK USAHA TETAP DARI KEGIATAN PERTAMBANGAN DI PAPUA ]]>
<![CDATA[Faroja, Udi Hammin]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 8 No 1 (2024): Challenges and Opportunities in Enhancing Tax in Indonesia ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v8i1.2505
<![CDATA[Abundant natural resources have attracted many foreign investors to come and carry out mining and quarrying activities in Eastern Indonesia. The mining and quarrying sector is the fourth largest contributor to the Indonesian economy. Foreign Direct Investment (FDI) from this sector is recorded at around 23% of total FDI net inflows in Indonesia. This research seeks to examine the positive impact of Foreign Direct Investment (FDI) on potential tax revenues through permanent establishments (BUT) in Papua, Eastern of Indonesia, where companies conduct their economic activities. The research method used is descriptive qualitative. This research found a positive correlation between the mining and quarrying sector, foreign direct investment (FDI), and permanent establishments (BUT).]]>
<![CDATA[MENELADAN FALSAFAH MASYARAKAT BALI DALAM MELAKSANAKAN KEWAJIBAN PAJAKNYA ]]>
<![CDATA[Kuncoro Aji, Anggit]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 8 No 1 (2024): Challenges and Opportunities in Enhancing Tax in Indonesia ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v8i1.2507
<![CDATA[This study aims to determine the level of compliance of Balinese people, various Balinese philosophies that play a role in tax compliance, and find out the philosophies that play a role in the green economy. The uniqueness of the religion embraced by the Balinese, namely Hinduism, certainly makes many new philosophies that can be exemplified. The research was conducted with a literature study and the data collection technique was documentation. Data were obtained from various reliable sources then analyzed and conclusions were drawn. The tax compliance indicator used is the level of local tax ratio, which is the ratio between local tax realization and GRDP. This research has several conclusions. First, Balinese people are obedient in paying taxes. Second, the philosophy of Tri Hita Karana, Yadnya, Tri Kaya Parisudha affects the tax compliance of Balinese people. Third, with the implementation of Tri Hita Karana, the Balinese have implemented a green economy. The central tax authority or other regions in Indonesia can make the three Balinese philosophies as educational materials for tax awareness.]]>
<![CDATA[ANALISIS SKEMA INSENTIF PAJAK DALAM RANGKA NET ZERO EMISSION SEKTOR ENERGI DI INDONESIA ]]>
<![CDATA[Haptari, Vissia Dewi]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 7 No 2 (2023): Perkuat Perekonomian Melalui Transformasi yang Berkelanjutan ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v7i2.2545
<![CDATA[The achievement of net zero emission is a government commitment that not only relies on the government, but also the role of the business sector and society. In achieving net zero emissions, the government focuses on the development of renewable energy and the carbonization movement. In order to attract investors to develop renewable energy, tax incentives alone are not enough, but also require increasing ease of business as a major factor in investing. Tax incentives are directed to two groups, namely taxpayers who invest or carry out the construction and development of renewable energy projects and taxpayers who carry out decarbonization activities by utilizing or using renewable energy]]>
<![CDATA[Tinjauan Atas Pajak Penghasilan Pekerja Lepas (Freelancer) ]]>
<![CDATA[Khoirunnisa, Luthfiyah]]>;
<![CDATA[Kusuma, I Gede Komang Chahya Bayu Anta]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 8 No 1 (2024): Challenges and Opportunities in Enhancing Tax in Indonesia ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v8i1.2685
<![CDATA[This research aims to discuss the Income Tax for Freelancers in the city of Malang. The methods used in this research include literature review and interviews, the collection of data and information from various relevant literature on the research topic, as well as primary data obtained through interviews with informants. The rapid advancement of technology has made it easier for people to work as freelancers from anywhere. In general, there is no withholding tax (Article 21) on commissions earned by freelancers, but freelancers using freelancing platforms such as Upwork will be subject to commission deductions. Freelancers who have earned income above the Non-Taxable Income Threshold (PTKP) or have met the subjective and objective criteria are required to have a Tax Identification Number (NPWP) and fulfill their tax obligations. However, in practice, only a few freelancers are aware of their tax obligations.]]>
<![CDATA[Administrasi Sengketa Pajak dan Persidangan Secara Elektronik (E-Tax Court) - Suatu Tinjauan Pustaka ]]>
<![CDATA[Supriyadi, Mohammad Wangsit]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 8 No 1 (2024): Challenges and Opportunities in Enhancing Tax in Indonesia ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v8i1.2694
<![CDATA[One of fundamental principles of judicial power is administering fast, simple, and low-cost justice. This principle is also applicable to Tax Court which is a special court dealing with tax disputes. Notwithstanding, it is mandatory for the Tax Court to implement electronic tax disputes administration and electronic litigation to respond to technological progress in information and technology and also to implement Supreme Court Regulation Number 7 Year 2022. The implementation of e-Tax Court is effective as of July 2023 subsequent the issuance of Chief of Tax Court Regulation Number 1 Year 2023. This research aims to provide an analysis whether the aforementioned regulation supports the implementation of the fundamental principles of judicial power in tax dispute resolution that is to administer fast, simple, and low-cost justice. There is lack of previous literature focusing on tax disputes resolution in the Tax Court. This study employs a literature review methodology upon relevant regulations and existing bodies of literature as well as previous relevant studies. Results show that the implementation of electronics tax disputes administration and tax litigation under the e-Tax Court platform support the implementation of fast, simple, and low-cost justice in resolving tax disputes in the Tax Court.]]>
