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 COMPLIANCE RISK MANAGEMENT SEBAGAI DECISION SUPPORT SYSTEM DALAM KEGIATAN PENAGIHAN DI DIREKTORAT JENDERAL PAJAK ]]>
<![CDATA[Halida An Nabila]]>;
<![CDATA[Primandita Fitriandi]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v5i2.1381
<![CDATA[This study aims to analyze the implementation of Compliance Risk Management (CRM) as a decision support system for tax collection purpose at Directorate General of Taxes. This study evaluates the implementation of CRM for tax collection purpose using the usability inquiry to evaluate CRM through questionnaire, observation, and interview. The usability score is obtained from the questionnaire, reflecting the level of usability of CRM as a decision support system in determining priority taxpayers for tax collection action. The validity of the score is then confirmed and deepened by field observations and interviews. Based on the research results, the role of CRM in determining priority for tax collection action is nothing more than a trigger instead of a decision support system it was expected to be. This is due to several shortcomings it poses in terms of effectiveness, efficiency, and accuracy which are mainly caused by slow data update. However, CRM is adequate in terms of understandability, operability, and learnability.]]>
<![CDATA[Menelaah Rencana Kenaikan Tarif PPN Berdasarkan Bukti Empiris Serta Dampaknya Secara Makro Ekonomi ]]>
<![CDATA[Nur Farida Liyana]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v5i2.1394
<![CDATA[The plan to increase the VAT rate to 11 percent by 2022 has caused anxiety in the community. In the midst of the COVID-19 pandemic and the economy has not yet recovered, the idea of rising commodity prices which is then accompanied by inflation is certainly disturbing not only for entrepreneurs but also for ordinary people. For this reason, in this paper, we carry out empirical evidence regarding the relationship between VAT and economic growth and the national saving rate in Indonesia. Then we will see the impact of the planned increase in the VAT rate on a macroeconomic basis by comparing the experience of Japan which has increased its VAT rate by 3 (three) ) times over the last 15 years. It was concluded that what the government was doing was on the right track because empirical evidence by performing OLS regression said that there was a significant positive relationship between VAT and GDP and national saving. So that what the government is doing is on the right track, raising the VAT rate is expected to encourage economic growth and attract foreign financing to Indonesia. However, it is necessary to first analyze the impact of the increase in the VAT rate on the macro economy. Based on lessons learned from Japan, it turns out that the increase in the VAT rate is not able to increase consumption and economic growth, but instead raises inflation. This needs special attention for the Government of Indonesia so that efforts are needed to mitigate these things.]]>
<![CDATA[EFEKTIVITAS PELAKSANAAN PENAGIHAN PAJAK DI KPP PRATAMA DENPASAR BARAT PADA MASA PANDEMI COVID-19 ]]>
<![CDATA[I Made Adi Surya Jaya]]>;
<![CDATA[Supriyadi Supriyadi]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v5i2.1396
<![CDATA[The COVID-19 pandemic has had an impact on Indonesia's economy. This can be seen from the decrease in state cash receipts from the taxation sector. One possible cause is the actions of tax collection that is not maximal. This study aims to determine the effectiveness of tax collection during the COVID-19 Pandemic (March-December 2020). Effectiveness is assessed based on the percentage rate of realization of disbursement of tax receivables resulting from tax collection actions. The analysis method used in this study, namely quantitative and qualitative method by utilizing tax collection data at KPP Pratama Denpasar Barat. The results showed that the percentage rate of effectiveness of tax collection during the COVID-19 pandemic (March-December 2020) in KPP Pratama Denpasar Barat was considered ineffective. The effectiveness rate also decreased significantly compared to the previous two years. The decrease is due to the many obstacles due to the COVID-19 pandemic that KPP Pratama Denpasar Barat must face in carrying out tax collection actions.]]>
<![CDATA[PELAKSANAAN PUTUSAN MAHKAMAH KONSTITUSI NO. 10/PUU-XVIII/2020 ATAS MEKANISME PENGUSULAN KETUA DAN WAKIL KETUA PENGADILAN PAJAK ]]>
<![CDATA[Tommy Valentino Sugiono]]>;
<![CDATA[Supriyadi Supriyadi]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v5i2.1399
<![CDATA[As a special court within the state administrative court, The Tax Court normatively has particular characteristics. One of these characteristics is the authority of the Minister of Finance to propose the Chairman and Deputy Chairperson of the Tax Court by the provisions of Article 8 paragraph (2) of Law Number 14 of 2002 of the Tax Court. Based on the Decision of Case Number 10/PUU-XVIII/2020 on the petition for judicial review of the article, the Constitutional Court decided to grant part of the petition. Thus, the authority of the Minister of Finance is only administrative in nature. This study aims to determine the mechanism and the views of judges and academics regarding the election of the Chairman and Deputy Chairperson of the Tax Court both before and after the Constitutional Court Decision. The research was conducted with qualitative research methods using a library research approach and interviews. Based on this research, it is known that: there are differences in the mechanism for selecting the Chair and Deputy Chair of the Tax Court either before and after the decision of the Constitutional Court; there is a certainty for Tax Court judges after the Constitutional Court Decision; Tax Court judges are independent in deciding tax disputes.]]>
<![CDATA[OECD/G20 PILLAR TWO: IS IT A COMPATIBLE AND FEASIBLE SOLUTION? ]]>
<![CDATA[Vita Apriliasari]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v5i2.1400
<![CDATA[This study aims to contribute to the continuing discussion about the compatibility and feasibility of the OECD/G20 Pillar Two measures as a solution to address the remaining base erosion and profit-shifting (BEPS) issues. One triggering such a discussion is the significance of Pillar Two for developing countries. In so doing, a literature review is conducted to gain relevant considerations to the Pillar Two implementation. The analysis lead to the comprehension of the issues surrounding Pillar Two, i.e. justification, complicated design, fairness issues, and effectiveness.]]>
<![CDATA[Analysis the Impact of Covid-19 Pandemic on Hotel and Restaurant Tax Revenues in Badung Regency ]]>
<![CDATA[Ni Putu Lia Kisnayanti]]>;
<![CDATA[I Wayan Karmana]]>;
<![CDATA[I Gede Made Karma]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v5i2.1402
<![CDATA[Badung Regency is one of the areas that has very developed tourism potential with Hotel and Restaurant Tax (PHR) revenues. Since the Covid-19 pandemic, the tourism sector in Badung Regency stopped operating, so that the regional government issued a policy such as rationalizing the target of PHR revenues. In addition, the realization of PHR revenues in 2020 has decreased when compared to the realization of PHR revenues in the previous period. This study discusses PHR revenues before and during the Covid-19 pandemic. The purpose of this study was to determine an impact of the Covid-19 pandemic on PHR revenues in Badung Regency. The data analysis technique in this research is quantitative with the type of comparative analysis. In testing hypotheses, the program used is SPSS version 23. Hypothesis testing of PHR revenues was tested using the Paired Sample t-Test method. The results of testing the Hotel and Restaurant Tax revenue hypothesis show that there is a difference between Hotel and Restaurant Tax revenue before and during the Covid-19 pandemic. The difference between Hotel and Restaurant Tax revenues before and during the Covid-19 pandemic shows that the Covid-19 pandemic has an impact on Hotel Tax revenue in Badung Regency]]>
<![CDATA[PELAYANAN PERPAJAKAN DI MASA PANDEMI COVID-19:: APA YANG BERUBAH DAN BAGAIMANA RESPONS PEGAWAI GARIS DEPAN? ]]>
<![CDATA[Rizky Achmad Firdaus]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v5i2.1405
<![CDATA[Fokus dari artikel ini adalah meninjau perubahan pelaksanaan pelayanan perpajakan dan tantangannya, serta respons pegawai garis depan sektor publik selama pandemi Covid-19. Dengan memilih Kantor Pelayanan Pajak (KPP) Pratama Malang Utara sebagai objek penulisan, artikel ini mengumpulkan data secara kualitatif melalui wawancara yang diolah dengan metode content analysis. Hasil pengolahan data menunjukkan bahwa masa penyesuaian pemberian layanan kepada wajib pajak di Loket Tempat Pelayanan Terpadu (TPT) KPP Pratama Malang Utara dibagi menjadi periode prakenormalan baru dan periode kenormalan baru. Pada masing-masing periode terdapat mekanisme pengajuan dan pemberian layanan yang berbeda jika dibandingkan dengan sebelum terjadinya pandemi Covid-19. Para petugas loket TPT juga merasakan perubahan akibat Covid-19 yang sangat signifikan berkaitan dengan pekerjaannya. Perubahan tersebut direspons secara beragam oleh masing-masing petugas, baik respons positif maupun negatif. Perubahan yang terjadi tentunya memberikan tantangan baru, baik yang berasal dari wajib pajak maupun dari internal diri petugas loket TPT. Tantangan tersebut menuntut para petugas loket TPT untuk cepat beradaptasi menyesuaikan perubahan akibat Covid-19.]]>
<![CDATA[MENAKAR KEADILAN PAJAK PENGHASILAN DAN INSENTIF BAGI UMKM DI MASA PANDEMI COVID-19 ]]>
<![CDATA[Arief Budi Wardana]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v5i2.1406
<![CDATA[SMEs are one of the elements of the economy affected by the Covid-19 pandemic. This study wants to see the impact of the pandemic on the SME's business cycle, as well as to measure the tax equity in the implementation of income tax along with the incentives provided. This study uses a narrative approach in a qualitative corridor based on the data obtained from interviews. As a result, the impact of the pandemic on SMEs varies greatly depending on the type and strategy of the business. This diversity erodes tax equity in terms of income tax and its incentive specified to SMEs. To overcome the tax equity issue, both professional dan academic sectors need to disseminate accounting for SMEs during the transition.]]>
<![CDATA[ANALYSIS OF TAX BURDEN AND ITS RELEVANCE TO GOVERNMENT REGULATION NUMBER 23 YEAR 2018 FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (MSME) ]]>
<![CDATA[Muhammad Alfiyan]]>;
<![CDATA[Nur Arif Nugraha]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v5i2.1412
<![CDATA[The purpose of this study is to provide views of the implementation of the Government Regulation Number 23 Year 2018 (PP 23 of 2018) from the aspect of the tax burden. In the previous regulation, the equity principle actually contradicts with the convenience offered by the Government Regulation Number 46 Year 2013 (PP 46 of 2013). This is because PP 46 of 2013 imposes final income tax on the basis of taxation in the form of gross turnover. How does the government deal with this through PP 23 of 2018? Is PP 23 of 2018 relevant to be applied for MSMEs? The method used in this paper is descriptive by conducting comparative analysis. The results of the study stated that PP 23 of 2018 provides more opportunities for MSMEs to get tax incentives. In addition, PP 23 of 2018 is also more relevant in eroding the informal economy sector in Micro, Small, Medium Enterprises (MSMEs). PP 23 of 2018 allows MSMEs to use bookkeeping and MSMEs that used PP 23 of 2018 is given a certain period of time so that MSMEs cannot always employ PP 23 of 2018. Therefore, this regulation needs to include socialization related to bookkeeping and tax administration for MSMEs. Thus, the policy related to PP 23 of 2018 is correct. The results of this study are expected to be beneficial for the government, especially the Directorate General of Taxes.]]>
<![CDATA[IMPLEMENTASI INSENTIF PAJAK DI KPP PRATAMA PONTIANAK TIMUR ]]>
<![CDATA[Muhamad Rifqy Arifani]]>;
<![CDATA[I Gede Komang Chahya Bayu Anta Kusuma]]>
<![CDATA[ JURNAL PAJAK INDONESIA Vol 5 No 2 (2021): Kebijakan Perpajakan era Omnibus Law dan Implementasinya - II ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jpi.v5i2.1413
<![CDATA[During the pandemic, There were 37,000 MSMEs that reported very serious impacts, as many as 56 percent of MSMEs decrease in business, 22 percent of MSMEs non performing loan and other problems in distribution and less raw materials. This research aims to determine implementation of tax incentives in borne by goverment at KPP Pratama Pontianak Timur, where the business location of 56% of MSMEs in Pontianak region. This research uses qualitative approaches that focuses on the implementation of of the four factors in communication, resources, disposition and bureaucratic structure and administration contraints. This study involved tax official interviews who helds with the implementation of tax incentive policies. This study involved tax official interviews who helds with the implementation of tax incentive policies. The study reveals that the implementation of tax incentives was submitted 28,23% by taxpayers in 2020. Secondly this research highlights the contraint of taxpayers such as using unfamiliar applications forms, complicated administration and the uncertainty perception of incentives policy. The G Edward III model about success factor for implementing in tax incentive policy was ineffective because of the communication factor and resources. However, other factors such as disposition and bureaucratic structure are good enough and support the implementation of tax incentives]]>
