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Suparna Wijaya
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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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OPTIMALISASI PERAN GURU SMA/SEDERAJAT DALAM KURIKULUM PENDIDIKAN PAJAK DI ERA SOCIETY 5.0 Lutfiya Tussifah; Hapsari, Annisa Diah
JURNAL PAJAK INDONESIA Vol 9 No 1 (2025): Comprehensive Transformation of Tax Governance: Synergy of Literacy, Digitalizati
Publisher : Politeknik Keuangan Negara STAN

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Abstract

The government's efforts to increase tax awareness need to be accelerated in the aspect of tax education for students at Senior High School level through the tax curriculum. However, the focus of tax education has been limited to the internalization of tax education for students and has little attention in the transfer of tax knowledge to teachers. This research uses qualitative methods through literature studies which examines the efforts that have been made by DJP in empowering teachers at Senior High School education level to implement tax inclusion in education as well as provide alternative policies for empowering Senior High School teachers in the education curriculum at the era of society 5.0. We propose a tax inclusion strategy for teachers in the form of tax training for teachers, use of applications for tax reporting simulations, and discussion platforms for teachers and students related to taxation.
OPTIMALISASI PODCAST DAN INTEGRASI PODCAST KE PEMBARUAN SISTEM INTI ADMINISTRASI PERPAJAKAN DALAM RANGKA MENINGKATKAN KESADARAN WAJIB PAJAK ORANG PRIBADI NON KARYAWAN Auliya Rahman, Rheza; Hamdi, Auza; Yudhatama Iswahyudi, Hendriko
JURNAL PAJAK INDONESIA Vol 9 No 1 (2025): Comprehensive Transformation of Tax Governance: Synergy of Literacy, Digitalizati
Publisher : Politeknik Keuangan Negara STAN

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Abstract

Podcasts are a communication medium that is currently popular and can be a means of socializing taxation. However, the Directorate General of Taxes' podcast is currently not fully optimal. Therefore, efforts are needed to optimize podcasts in order to increase awareness of non-employee individual taxpayers. Using qualitative methods through literature study, observation, and netnography, it was found that efforts to optimize podcast broadcasts in order to increase awareness of Non-Employee Individual Taxpayers took the form of limiting the duration of the podcast to 10 to 20 minutes, including MSMEs as podcast sources, adding subtitles, and integrating podcast content to the PSIAP website.
a Vacant Residential Tax Design as a Solution for Housing Problem in Indonesia RIRIN WAHYUNI NASRUL
JURNAL PAJAK INDONESIA Vol 9 No 2 (2025): Indonesian Tax Policy and Reform: Advancing Public Welfare through Equitable and
Publisher : Politeknik Keuangan Negara STAN

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Abstract

This study explores the appropriateness of designing vacant residential tax to solve the complex housing problem in Indonesia, inefficiencies in the residential market. That condition has arisen from various factors. With a large population, population growth significantly drives housing demand. Although government initiatives promoting homeownership through subsidies have positive externalities, they have also led to these subsidies being viewed as part of a new, higher equilibrium price. Additionally, rising property values encourage higher-income individuals to invest in real estate, further increasing demand. On the other hand, the high costs of building new homes result in slow supply growth. Consequently, this imbalance makes homes increasingly unaffordable, with prices outstripping income growth. On the other hand, the elevated vacancy rate is another sign of inefficient resource allocation in the market. While there is a supply shortage, many properties remain unused. The goal in assessing this issue is to accomplish this by examining the present state of Indonesia's housing market, assessing how taxation can effectively address market failures, and ultimately reviewing the proposed tax structure for unoccupied residential properties. The study employs a qualitative research methodology, drawing on OECD guidelines, Indonesian tax law, policy documents, and academic literature to examine the pertinent tax issues. This study argues that the Vacant Residential Tax could be a viable solution for influencing behavior in residential investment decisions, easing supply constraints, and stabilizing housing prices in Indonesia. It seeks to accomplish this by examining the current state of Indonesia's housing market, assessing how taxation can effectively address market failures, and analyzing the proposed tax design for unoccupied residential properties.

Page 18 of 18 | Total Record : 173

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