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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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MENGAPA DJP KALAH DALAM SENGKETA PAJAK? STUDI KASUS PADA PERUSAHAAN AIR MINUM DALAM KEMASAN Saragi, Daniel Edgar Hirasma
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.v8i1.2720

Abstract

This research is driven by the increasing trend of tax disputes in recent years, the high number of losses of the Directorate General of Taxes (DGT), and intragroup service transactions that are mostly used in tax avoidance. This research was conducted by analyzing judicial verdicts on disputes between the DGT and PT Tirta Investama due to affiliated transactions of management services. This research aims to determine the dispute resolution process and the cause of DGT's loss. The method used is qualitative, by implementing a case study. This research explains that there are . This research implies that DGT needs to evaluate and enhance the performance of the tax auditor. Suggestions of this research is DGT needs to improve several regulations related to intragroup services and burden of proof in the tax trial process.
Effectiveness Of MSME Tax Implementation, Tax Fairness, and Tax Socialization on Tax Compliance (Empirical Study: Kediri) Anwar, Muhkamat; Tsaqif Suwailim, Ghozy; Nur Azizia , Fatima; Purnomo, Eko
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.v8i1.2726

Abstract

This study aims to determine the level of efficiency of tax compliance for MSMEs in Kediri Regency based on tax application variables, tax fairness, and tax socialization in 2023. This research is motivated by the low tax compliance of MSMEs in Indonesia, contrary to the government's efforts to optimize MSME tax compliance, considering that MSMEs have a significant role in Indonesia’s GDP. Based on the results of research conducted, it shows that the three variables used such as the application of taxes, have a significant positive influence on tax compliance with MSMEs in Kediri Regency. In line with tax implementation, tax fairness also has a significantly positive influence on MSME tax compliance in Indonesia. Meanwhile, similar conditions on tax socialization have the same influence, which is significantly positive for MSME tax compliance in Kediri Regency.
Women at The Wheel, Less Tax at The Deal? Moderating Tax Avoidance: The Role of Public Ownership Firmansyah, Amrie; Tamimi, Abdul Hakim At
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.v8i1.2789

Abstract

This study examines the relationship between board gender diversity (BGD) and corporate tax avoidance (TA) in publicly traded companies within Indonesia's Consumer Cyclical sector. Utilizing a panel data regression analysis, this study investigates the impact of BGD on TA and explores the moderating role of public ownership (PO) in this relationship. The findings reveal that BGD negatively influences TA, suggesting that greater gender diversity on boards of directors leads to reduced tax avoidance practices. However, the moderating effect of PO weakens this relationship, implying that the impact of BGD on TA is less pronounced in companies with higher levels of public ownership. The study contributes to the literature on corporate governance, taxation, and gender diversity by highlighting the nuanced interactions between these factors in the Indonesian context.
Regional Tax and Economic Growth in Indonesia Samudro, Herry
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.v8i1.2908

Abstract

Indonesia targets economic growth to increase continuously every year, but on the other hand, state revenues depend on taxes. Almost 80% of state revenue comes from taxes and this will certainly have an impact on economic growth in Indonesia. The amount of tax applied to society can have a positive or negative effect on economic growth, depending on how the country uses the tax revenue. In theory, a country's economic growth can be seen from the amount of regional tax revenue in that country, the regional work participation rate, the human development index in the region, the poverty level in the region, and the regional Gini ratio. So, in this research, the author wants to test the influence of the factors above on economic growth in Indonesia. The author uses secondary data from 34 provinces in Indonesia from 2018 to 2022 which comes from the Directorate General of Fiscal Balance (Ministry of Finance) and Statistics Indonesia. The results of this research show that regional tax revenues have a negative effect on economic growth in Indonesia. The same thing is also shown by the factors of work participation rate, human development index in the region, poverty level in the region, and regional Gini ratio which have a negative influence on economic growth.
Optimalisasi Penerimaan Pajak Melalui Kegiatan Forensik Digital Untuk Tujuan Perpajakan Nugroho, Panji Wisnu; Liyana, Nur Farida
JURNAL PAJAK INDONESIA Vol 8 No 2 (2024): Transformasi Perpajakan: Peran Artificial Intelegence dalam sistem perpajakan mod
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v8i2.2357

Abstract

This research aims to review the implementation of digital forensic activities and their impact on tax revenue at the Directorate General of Taxes (DGT), especially in South Jakarta I Regional Tax Office. This study details the research methods used, including literature review methods to understand the overview of digital forensic activity implementation, and field research methods through interviews with Digital Forensic Expert and academics experienced in tax law enforcement processes. The research results indicate that the implementation of digital forensic activities has been carried out in accordance with applicable Standard Operating Procedures. However, digital forensic activities have not yet had a significant impact on tax revenue. There are several obstacles faced in the digital forensic business process, such as the limited number of Digital Forensic Experts in DGT, uneven human resource capabilities, and limited availability of supporting devices. Therefore, this research is expected to serve as a guide for policymakers to optimize state revenue through increased effectiveness in law enforcement, especially those related to digital forensic activities.
The Contribution of Tax Incentives during Core Tax Administration System to Enhance ESG Performance in Indonesia Indriastuti, Mila; Ardin, Galih
JURNAL PAJAK INDONESIA Vol 8 No 2 (2024): Transformasi Perpajakan: Peran Artificial Intelegence dalam sistem perpajakan mod
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v8i2.3418

Abstract

The application of Environmental, Social, and Governance (ESG) principles is increasingly becoming a global concern as an indicator of corporate sustainability. However, in Indonesia, tangible support from the government in the form of fiscal incentives for companies with good ESG performance is still limited. This study aims to examine the tax incentive policies that apply during the implementation of the core tax administration system (CTAS) to companies that have good ESG performance. The research method used is qualitative with a narrative approach, where data is obtained through interviews with competent informant in the field of taxation and ESG. The results show that during the CTAS implementation period, the Indonesian government has not fully provided specific tax incentives for companies with superior ESG performance. This indicates the need for tax policy reformulation in order to encourage sustainable business practices through more targeted incentives.
EVALUASI PENGGUNAAN SATU NILAI TERTENTU (SINGLE AMOUNT) PADA KESIMPULAN NILAI DALAM LAPORAN PENILAIAN MENURUT SE-54/PJ/2016 Sopian, Hendri
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.v8i1.2516

Abstract

In the provisions of General Standard Standar Penilaian Indonesia (SPI) 105 concerning valuation reporting, it is stated that the final value conclusion can be expressed as a single value in rupiah currency. The value conclusion provisions in International Valuation Standards (IVS) are not even explicitly locked in, whether in single or range form. In the Circular Letter (SE) of the Director General of Taxes Number SE-54/PJ/2016, it is stipulated that the value conclusion is expressed in one particular value (a single amount) in rupiah currency units. The research uses normative-empirical research methods with a judicial case study approach and qualitative research with a descriptive analysis approach. The research results show that the value indications produced by the Appraiser can differ from one Appraiser to another. Even with the same market or comparative data, due to adjustment factors and different professional considerations for each Appraiser, it will certainly produce different value indications. Then the phrase "can" in SPI can be interpreted as meaning that it is possible that there are other values besides a single value. Apart from that, it is necessary to adjust the regulations in the form of additional use of interval or range values in the value conclusions in the assessment report by the DJP Appraiser to prevent counterproductive situations in the context of securing tax revenues.
Tax Transformation through Artificial Intelligence: A Systematic Review of Generational Preference Differences and their Impact on Tax Compliance Hakam, Lazuardi Imani; Kurniawati, Susanti; Akram, Fathin Mufid; Salim, Dhea Ramadhani; Fuadi, Siti Sarah
JURNAL PAJAK INDONESIA Vol 8 No 2 (2024): Transformasi Perpajakan: Peran Artificial Intelegence dalam sistem perpajakan mod
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v8i2.3168

Abstract

This study aims to analyze the impact of AI adoption on tax compliance with a focus on generational differences. Then, it provides scientific evidence from the perspective of Generation, X, Y, and Z regarding the impact of AI on tax compliance. This research departs from the concern that studies on Artificial Intelligence implications in the field of taxation generally only focus on technical aspects and its impact on tax authorities, but do not really explore how AI affects taxpayer behavior, especially generational differences in tax compliance. This research uses a systematic review method with the PRISMA framework. The purpose of this review is to identify, analyze, and synthesize peer-reviewed journal articles from the Scopus database that address the role of AI, tax compliance, and generational differences in technology adoption. Data from the selected studies were synthesized using a thematic analysis approach, a method that involves identifying themes and patterns that recur across studies. Based on the results, AI significantly improves the efficiency of tax administration by automating complex processes. The younger generation sees AI as a way to improve financial and taxation processes, while the older generation is slower to adopt this technology due to concerns about data security and lack of skills in digital platforms. AI offers great prospects for improving tax compliance and administration, but its success depends on addressing the age gap in technology adoption. Policymakers should tailor their approach to the specific needs of each age group, providing incentives and convenience for young users and emphasizing trust and assistance for older users.
PERAN SKEMA OPSEN PAJAK (PIGGYBACK TAX SYSTEM) DALAM PENGUATAN DESENTRALISASI FISKAL Rosewika, Danandjaja; Maharani, Agnesya; Putri, Nayya Sheptia
JURNAL PAJAK INDONESIA Vol 9 No 1 (2025): Comprehensive Transformation of Tax Governance: Synergy of Literacy, Digitalizati
Publisher : Politeknik Keuangan Negara STAN

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

Abstract

The implementation of fiscal decentralization in Indonesia has still not been optimal since the enactment of UU 25/1999 which only became formally effective in 2001. Therefore, the government needs to optimize fiscal decentralization which is now proposed in UU 1/2022 (UU HKPD), namely the implementation of a tax opportunity scheme (piggyback tax system). This research aims to describe how the tax opportunity scheme plays a role in strengthening regional financial capacity and compare it with the existing scheme in UU 28/2009 (UU PDRD). This research uses normative juridical methods through literature study and data analysis using comparative studies. This research concludes that the tax opportunity scheme increases regional independence and accelerates district/city revenues which have previously been received from the province in the form of periodic profit sharing, into direct transfers to each Regional General Cash Account. The implementation of the opportunity scheme relatively does not increase the burden on taxpayers. This opsen scheme eliminates the gap in collection between the provincial government and the distribution of revenue sharing from the province to the districts/cities.
DAMPAK PAJAK TURIS TERHADAP PELESTARIAN LINGKUNGAN DESTINASI WISATA DI INDONESIA Bagus Aldian; Mutia, Devina Kansa; Musfirah, Dhia Khalishah; Puriandini, Veronika
JURNAL PAJAK INDONESIA Vol 9 No 1 (2025): Comprehensive Transformation of Tax Governance: Synergy of Literacy, Digitalizati
Publisher : Politeknik Keuangan Negara STAN

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

Abstract

This article discusses the impact of tourist taxes on environmental conservation in tourist destinations in Indonesia. Tourism is an important sector in the economies of many countries, but increasing the number of tourists can cause environmental damage and damage local traditions. A tourist tax could be a potential solution by creating an additional source of funding for environmental conservation. The revenue from this tax could be allocated to nature conservation projects, environmental education programs, and efforts to preserve local cultural heritage. It can also engage tourists in their responsibility to preserve the destinations they enjoy. However, the implementation of a tourist tax also has negative impacts, such as increased prices in tourist destinations and a potential reduction in visitation. Therefore, the government needs to conduct in-depth research, engage the public, and implement effective administration and supervision to ensure the success of the tourist tax.

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