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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 168 Documents
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ANALISIS PAJAK PENGHASILAN PEMOTONGAN DAN PEMUNGUTAN ATAS APLIKASI STREAMING MUSIK SPOTIFY DITINJAU DARI TEORI ECONOMIC PRESENCE Jihan Rana Faifitasari
JURNAL PAJAK INDONESIA Vol 4 No 2 (2020): Dinamika Kebijakan Perpajakan Indonesia
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v4i2.1061

Abstract

Pengenaan pajak digital bagi perusahaan asing yang tidak memiliki kantor fisik  (non-BUT) telah berhasil dilakukan di berbagai negara. Di Indonesia, pemerintah masih kesulitan dalam memungut pajak digital bagi perusahana asing karena kehadiran fisik atau kantor dari perusahaan digital tersebut tidak berada di tanah air. Dengan menggunakan metode kualitatif dengan teknik wawancara dan analisis serta menggunakan studi kasus pada perusahaan Spotify di Indonesia, penelitian ini menyimpulkan bahwa dengan didasarkan pada teori significant economic presence dan peraturan yang baru disahkan, pemerintah Indonesia dapat memungut pajak digital bagi perusahaan asing non-BUT di Indonesia. Penulis juga menyertakan alternatif kebijakan bagi pemerintah apabila pemungutan pajak digital tidak dapat dilakukan akibat terhalang perjanjian P3B atau Tax Treaty antara negara yang berkepentingan.
PENGHINDARAN PAJAK PADA PERUSAHAAN PERTAMBANGAN DI INDONESIA: PROFITABILITAS, TATA KELOLA PERUSAHAAN, INTENSITAS PERSEDIAAN, LEVERAGE Astrid Yulianty; Maradela Ermania Khrisnatika; Dr.Amrie Firmansyah S.E., M.M., M.Ak.
JURNAL PAJAK INDONESIA Vol 5 No 1 (2021): Kebijakan Perpajakan Pasca Omnibus Law dan Implementasinya
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i1.1201

Abstract

This study examines the effect of profitability, corporate governance, inventory intensity, and leverage on tax avoidance. Corporate governance in this study consists of independent commissioners and audit committees. The method used in this study is quantitative. This study uses secondary data obtained from the financial statements of mining companies listed on the Indonesia Stock Exchange from 2016 to 2019, which were downloaded through www.idx.co.id. Based on purposive sampling, the total sample of this study amounted to 72 observations. The data analysis technique used is multiple linear regression analysis for sample data. This study concludes that profitability has a positive effect on tax avoidance. Meanwhile, independent commissioners, audit committees, and inventory intensity do not affect tax avoidance. Furthermore, leverage has a negative effect on tax avoidance.   Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, tata kelola perusahaan, intensitas persediaan, dan leverage terhadap penghindaran pajak. Tata kelola perusahaan dalam penelitian ini terdiri dari komisaris independen dan komite audit. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia selama tahun 2016 sampai 2019 yang diunduh melalui www.idx.co.id. Berdasarkan purposive sampling, total sampel penelitian ini berjumlah 72 observasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda untuk data sampel. Penelitian ini menyimpulkan bahwa profitabilitas berpengaruh positif terhadap penghindaran pajak. Sementara itu, komisaris independen, komite audit, dan intensitas persediaan tidak berpengaruh terhadap penghindaran pajak. Selanjutnya, leverage berpengaruh negatif terhadap penghindaran pajak.  
FORMAL TAX COMPLIANCE IN INDONESIA THROUGH ELECTRONIC TAX FILING: A CASE STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs) Alzhar Valentino Erdiansyah; Khoirunurrofik
JURNAL PAJAK INDONESIA Vol 5 No 1 (2021): Kebijakan Perpajakan Pasca Omnibus Law dan Implementasinya
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i1.1237

Abstract

We investigated the possible correlation betweenbusiness size and formal tax compliance use: data from the Directorate General of Taxes at the province level in Indonesia for 2014 – 2018. We employed the aggregate business-level Micro, Small, and Medium electronic tax filing data combined with the Base Transceiver Station data at the provincial level. We found that micro and small-scale taxpayers e – filing rate has a positive and significant effect on formal tax compliance. Yet, bothhave a non-linear relationship to formal tax compliance. These results imply that size or business scale MSME taxpayers is associated with formal tax compliance, and greater benefits can be obtained in a province with a high microscale taxpayer's e – filing rate.Tujuan penelitian kami untuk mengkaji korelasi antara skala usaha wajib pajak dengan kepatuhan perpajakan formal yang menggunakan data Direktorat Jenderal Pajak pada level provinsi dalam kurun waktu 2014 – 2018. Kami menggunakan data agregat wajib pajak UMKM yang melaporkan SPT elektronik yang dikombinasikan dengandata Base Transceiver Station pada level provinsi.Metodologi penelitian yang digunakan adalah metodekuantitatif dengan regresi panel data. Hasil regresi panel data menunjukkan adanya hubungan signifikan antara kepatuhan pelaku usaha berskala mikro dan skala kecil dengan tingkat kepatuhan formal pelaku UMKM pada suatu provinsi. Namun hasil penelitian juga menunjukkan bahwa hubungan tingkat kepatuhan wajib pajak berskala mikro dan kecil bersifat tidak linier terhadap kepatuhan perpajakan formal. Kesimpulan penelitan memperlihatkan bahwa skala usaha wajib pajak UMKM berasosiasi dengan kepatuhan perpajakan formal dan provinsi dengan tingkat e-filing wajib pajak berskala mikro yang tinggi memiliki tingkat kepatuhan lebih baik.
AUDIT DATA ANALYTICS DENGAN MS-EXCEL: USE CASE PEMERIKSAAN PAJAK Febrian Febrian
JURNAL PAJAK INDONESIA Vol 5 No 1 (2021): Kebijakan Perpajakan Pasca Omnibus Law dan Implementasinya
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i1.1238

Abstract

In Tax Auditing, the main activity carried out is the proof of examining the evidence. The Examination of this evidence is done by processing data received from Taxpayers. A growing issue is data from Taxpayers that are processed not only in the form of physical form but also in the form of electronic data such as general ledger. This encourages auditorsto develop Audit Data Analytics (ADA) to be able to perform a series of tests of the electronic data. At the same time, there is a tendency for auditors to use MS-Excel in almost all stages of auditing. Using design science method, this study proposes the artifact findings related to the MS-Excel model and instantiation for the implementation of ADA. The results show the framework for using MS-Excel technology artifacts in the form of steps (1) data preparation and data cleaning (2) application of data analytics (descriptive analytics, diagnostics analytics and predictive analytics). Dalam pemeriksaan pajak , kegiatan utama yang dilaksanakan adalah pengujian bukti. Pengujian bukti ini dilakukan dengan melakukan pengolahan data yang diterima dari Wajib Pajak. Isu yang berkembang adalah data yang diolah dari Wajib Pajak tidak hanya berupa data dalam bentuk fisik, akan tetapi juga berupa data elektronik seperti pembukuan general ledger (buku besar). Hal ini mendorong pemeriksa untuk mengembangkan Audit Data Analytics (ADA) untuk dapat melakukan serangkaian pengujian dari data elektronik tersebut. Pada saat yang sama, terdapat kecenderungan pemeriksa untuk menggunakan MS-Excel dalam hampir semua tahap pemeriksaan. Penelitian ini menggunakan metode design science research mengajukan temuan artefak yang berkaitan dengan model dan instantiasi (instantiation) MS-Excel untuk implementasi ADA. Hasil penelitian didapatkan kerangka penggunaan arterfak teknologi MS-Excel berupa langkah-langkah (1) data preparation dan data cleaning (2) penerapan data analytics (descriptive analytics, diagnostics analytics dan predictive analytics).
REFORMULASI PENGKREDITAN PAJAK MASUKAN PASCA OMNIBUS LAW Suparna Wijaya; Dewani Izma Awwalia Sabina
JURNAL PAJAK INDONESIA Vol 5 No 1 (2021): Kebijakan Perpajakan Pasca Omnibus Law dan Implementasinya
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i1.1241

Abstract

Input tax crediting is one of the obligations that must be carried out by taxable person. In order to provide convenience and relief for taxable person as taxpayers, the tax authority regulates the provision through relaxation of input tax crediting in the Job Creation Law. But in the implementation of relaxation of input tax crediting still causes conflicts between taxable persons, one of which is related to input tax crediting before the business is confirmed as a taxable person. Other derivative regulations related to input tax crediting are also considered to have not reflected fairness and are considered irrelevant. The purpose of this research is to further review how the implementation of the guidelines for calculating input tax crediting before the business is confirmed as a taxable person and provide advices and ideas for the tax authority on how the regulation on input tax crediting should be in accordance with the principles and characteristics of Value Added Tax. Thus, this r esearch needs to be done so that the input tax crediting regulations can be reformulated, considering the enactment of the Omnibus Law is a very appropriate momentum for the Directorate General of Taxes to improve regulations in the taxation sector.   Pengkreditan pajak masukan merupakan salah satu kewajiban yang harus dilaksanakan pengusaha kena pajak. Dalam rangka memberikan kemudahan dan keringanan bagi PKP (Pengusaha Kena Pajak) selaku wajib pajak, otoritas pajak mengatur ketentuan tersebut melalui Relaksasi Pengkreditan Pajak Masukan di dalam Undang-Undang Cipta Kerja. Namun di dalam pengimplementasiannya relaksasi pengkreditan pajak masukan masih menimbulkan konflik antar pengusaha kena pajak, salah satunya terkait pengkreditan pajak masukan sebelum pengusaha dikukuhkan sebagai pengusaha kena pajak. Peraturan turunan lain terkait pengkreditan pajak masukan juga dirasa belum mencerminkan keadilan dan dianggap sudah tidak relevan. Tujuan penelitian ini adalah untuk meninjau lebih lanjut bagaimana pelaksanaan Pedoman Penghitungan Pengkreditan Pajak Masukan sebelum pengusaha dikukuhkan sebagai PKP serta memberikan saran dan masukan bagi otoritas pajak bagaimana seharusnya peraturan mengenai pengkreditan pajak masukan agar sesuai dengan prinsip dan karakteristik Pajak Pertambahan Nilai. Dengan demikian, penelitian ini perlu dilakukan agar nantinya peraturan pengkreditan pajak masukan dapat direformulasi. mengingat disahkannya Omnibus Law merupakan momentum yang sangat tepat bagi Direktorat Jenderal Pajak untuk memperbaiki regulasi di sektor perpajakan.
MENGKAJI PRAKTIK PEMBLOKIRAN HARTA KEKAYAAN PENANGGUNG PAJAK (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA MADIUN) Nikita Puspa Wisiswa; Irwan Aribowo
JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i2.1315

Abstract

One of the efforts to reduce tax arrears is through tax collection in the form of account blocking. The implementation of Perpu Number 1 of 2017 concerning Access to Financial Information for Tax Purposes also has an impact on the output and outcome of the account blocking process. The obstacles that occurred during the blocking came from the banking and tax guarantor side, from the bank side mostly caused by dissimilarity of understanding and policies related to account blocking between the Directorate General of Taxes and the Bank, while from the tax guarantor side generally is in the form of changes in the deed during the blocking process, bankruptcy and/or death of the tax bearers. In its efforts to prevent and overcome these obstacles, there is also a Letter from the Director General of Taxes Letter Number 20 of 2018 concerning Confirmation of the implementation of Blocking, Prevention, and hostage taking.
PENGAWASAN KEPATUHAN PERPAJAKAN WAJIB PAJAK STRATEGIS DI KPP PRATAMA SUKOHARJO Fanuel Felix Christian; Irwan Aribowo
JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i2.1320

Abstract

Taxpayer compliance must be concerned about considering the amount of tax contribution to state revenue. This study aims to determine supervision activities of Strategic Taxpayer compliance and the steps that can be done to improve the supervision of Taxpayers compliance in KPP Pratama Sukoharjo. This research used a descriptive approach with qualitative research methods. The data used was primary data related to supervision activities of tax compliance. Supervision activities of Strategic Taxpayer compliance, such as, analysis of financial statements, SP2DK issuance, visitation, warning letters issuance, tax collection letters issuance, and use of the Approweb application. The steps to improve supervision of taxpayer compliance for instance, massive taxation socialization, integration of taxation data, and implementation of specific supervision programs was carried out to face obstacles, challenges, and improve taxpayer compliance.
KAJIAN PEMENUHAN KEWAJIBAN PERPAJAKAN WAJIB PAJAK MELALUI E-SYSTEM (STUDI DI KANTOR PELAYANAN PAJAK PRATAMA PEMATANG SIANTAR) Ehiskia Pardede; Irwan Aribowo
JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i2.1324

Abstract

The e-tax system is an electronic tax system for online counting, depositing, and reporting by taxpayers. This electronic system is implemented to reduce taxpayers time in carrying out their tax obligations. This research was conducted to review the use of e-tax system services in the form of e-registration, e-billing, e-filling, e-form, and e-SPT; find out the obstacles experienced by taxpayers and tax officers in the use of the e-tax system; and find out efforts to optimize the use of e-tax system at KPP Pratama Pematang Siantar. The method was qualitative research. Methods of collecting data were interviews, document collection, and literature study. The result of this research indicate that there is an increase in the use of e-registration and e-billing but there is a decrease in online SPT reporting (e-filling, e-form, and e-SPT); obstacles faced by taxpayers and tax officers both internally and externally; and optimization efforts by increasing tax literacy and encouraging taxpayers tax morale to increase voluntary compliance.
PPN ATAS PENYERAHAN BATU BARA DALAM UNDANG-UNDANG CIPTA KERJA (MENAKAR POTENSI KENAIKAN ATAU PENURUNANNYA TERHADAP PENERIMAAN NEGARA) Nabila Adriyani Putri; Imam Muhasan
JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i2.1367

Abstract

With the enactment of Law Number 11 of 2020 on Job Creation, coal is exclusively excluded from the negative list of Taxable Goods. As a commodity that is mainly sold abroad, this can place coal entrepreneurs in a VAT Overpayment condition, considering that coal exports become VAT payable at a rate of 0% and the Input Tax can be credited. The methodology used in this research is literature study through secondary data analysis with a qualitative descriptive approach. The purposes of this study are to determine the consequences of the imposition of VAT on coal and estimate the potential of an increase or decrease in state revenues as a consequence of the imposition of VAT on coal. The results of this study indicate that the imposition of VAT on coal as regulated in Job Creation Law has an effect on increasing the potential for restitution to be claimed by taxpayers due to overpayments that occur. This is undoubtedly able to affect the performance of Indonesia’s economy nationally.
AGRESIVITAS PELAPORAN KEUANGAN DAN PENGHINDARAN PAJAK Andyan Zakiy Pradhana; Arif Nugrahanto
JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v5i2.1376

Abstract

Identification of tax avoidance is one of the substantial issues for tax authorities. Success in this stage ensure optimal tax compliance. To do that, financial statements become the object of critical analysis. This study seeks to identify the effect of financial statements (aggressive) on tax avoidance. The mineral and coal mining sector is chosen as the sample because it is one of the business sectors with a fairly high level of tax avoidance. There are 26 companies on the IDX that are the samples of this study. By regressing fixed effect panel data in the form of financial reports for 2012-2018, the results show that aggressive financial reporting has a positive effect on tax avoidance. With a confidence level of 99%, every 1% increase in the level of aggressiveness of financial reporting equivalent to an increase in tax avoidance efforts of 4.6%. For tax authorities, these findings can be used to assess the risk of non-compliance by taxpayers.

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