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Jurnal Pajak dan Keuangan Negara (PKN)
Published by Politeknik Keuangan Negara STAN
ISSN : -     EISSN : 27152553     DOI : https://doi.org/10.31092/
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Pajak dan Keuangan Negara (PKN) is a place for publishing research results with the scope of taxation (central and local government taxes), finance (economy, accounting, business, management, and valuation), and state finance (public policy, public sector accounting, public sector management, and public sector audit).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 134 Documents
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The Impact Of CSR, Institutional Ownership, Tax Avoidance, And Leverage On Firm Value That Moderated By Profitability Juliana, Vina; Murni, Yetty; Astuti, Shinta Budi
Jurnal Pajak dan Keuangan Negara (PKN) Vol 4 No 2 (2023): Jurnal Pajak dan Keuangan Negara : Maret 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v4i2.2034

Abstract

This study aims to identify the impact of influence CSR, Institutional Ownership, Tax Avoidance, Leverage and Profitability on Firm Value as well as Profitability to be moderated variable. This study used annual report and financial statement from website IDX and each firm that use in this study. Total sample of this study is 60 that consist of 12 firm property, real estate, and building construction listing on IDX 2017 until 2021. This study used regression data panel and Moderated Regression Analysis (MRA). The results indicated that Institutional Ownership, Leverage, and Profitability has impact on firm value meanwhile CSR and Tax Avoidance does not has impact on firm value. In moderating, Profitability can increase the effect of Institutional Ownership on Firm Value and can reduce the effect of Tax Avoidance and Leverage on Firm Value. However, Profitability cannot moderate CSR on Company Value. In this study there is still a research gap. The limitations of this study only use samples of property, real estate and building construction.
Reveal Culture Siri’ Na Pacce In Regional Financial Management: Case Study on Financial and Asset Management Board of Jeneponto Regency Ratmadany, Ainun Mardya; Bulutoding, Lince; Suhartono, Suhartono
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.1875

Abstract

Jeneponto Regency has never received a Qualified Opinion until the Regional Government Financial Report for the 2020 fiscal year and has been included in the 3T area, one of the criteria for which is the regional financial capacity. The purpose of this study is to reveal the role of siri' na pacce culture in regional government financial management in Jeneponto Regency and to find out the meaning behind siri' na pacce values ??in regional financial management in the Jeneponto district government. This study uses a qualitative method with a phenomenological approach. The results of this study are that in general the financial management of the Jeneponto district has implemented siri' na pacce which acts as an unwritten rule in the Jeneponto community which then grows into a life principle that is firmly held in carrying out the mandate. Siri' na pacce is seen and interpreted in a varied and broad way depending on the point of view of its use or the circumstances of the use of the culture. The meaning behind the informant's statement found that there are several values ??contained in siri' na pacce, namely: 1) The value of responsibility, this accountability is done to God, humans, and nature. 2) The value of honesty, and 3) The value of self-esteem which in this study is called the siri' na pacce accountability trilogy concept (TASP). In conclusion, this value plays a role in managing regional finances as a reminder and limitation to be able to optimize regional financial management.
Impact Of The Taxpayer Understanding And Awareness, Tax Sanctions, Fiscus Services, E-Filing System On Taxpayer Compliance In Jakarta During The Covid-19 Pandemic Karsam, Karsam; Budiandru, Budiandru
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2035

Abstract

  Objective – The objective of this paper is to examine the ways understanding and aware of taxpayers are regarding understanding and awareness of taxes, penalties, tax authorities, and electronic filing systems for taxpayers regarding taxpayer compliance in the DKI Jakarta area.. Design/methodology – The method of this study is quantitative. As part of this quantitative study, it is not in the form of statistics, but through the process of collecting data by distributing questionnaires and using sampling methods that aim to eliminate the problem of extensive data collection to make population conclusions so that data collection will be practical, cost-effective and convenient. The sampling technique is measurement model analysis in the outer model and structural model analysis in the inner model employing SmartPLS 3 Multivariate Structural Equation Model (SEM). Results – Partially the findings of this research suggest that the electronic filing system affects taxpayer compliance. Understanding and awareness of taxpayers has tax sanctions have had no effect on taxpayer compliance no effect on tax authorities' and taxpayers' compliance services have no effect on taxpayer compliance. The square root of R, or R2 simultaneously is 0.504 or 50.4%, This indicates that factors that influence compliance by taxpayers understanding and awareness of taxpayers, tax sanctions, tax authorities and e-filing systems of 50.4%. The contribution of this research shows that the electronic filing system a impact on compliance by taxpayers, in this instance taxpayers must learn more about taxes and the government must provide education and an adequate system for taxpayers. Research limitations/implications – The weakness of this study is that the number of respondents who are taxpayers registered at the DKI Jakarta KPP is still limited and does not represent the sample as a whole. The implication is that conclusions cannot be generalized and cannot be used as the main reference The number of taxpayers during a pandemic situation was reluctant to report and pay taxes, this had an impact on the level of compliance Novelty/Originality – The novelty of this study is that there are samples taken from the Covid pandemic, the variables of awareness and concern use different indicators.
Dissemination And Tax Knowledge Analysis On Tax Compliance Suwailim, Ghozy Tsaqif; Anwar, Muhkamat; Purnomo, Eko
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2043

Abstract

The level of tax compliance in Tanah Laut, South Kalimantan, was the subject of this study. Several factors influence tax compliance, including dissemination and tax knowledge. The study's goal is to examine and interpret the effects of dissemination and tax compliance variables. The study's population was local taxpayers in Tanah Laut, South Kalimantan, and it was conducted utilizing quantitative research that included experimental and survey methodologies. According to the research findings, dissemination has a considerable favourable effect on tax compliance. Tax knowledge has a small but positive impact on tax compliance. However, the two independent variables have a large impact on tax compliance overall. This research has both practical and theoretical ramifications. To promote tax compliance, the government can implement inclusive policies that consider factors such as income level, simple tax procedures, and good public services.
Intermediate Treatment Facility as a Waste Management System in DKI Jakarta: An Overview Angelia, Lisa; Firmansyah, Amrie; Meidian, Perdana Riffi; Chaniago, Putri Rieza; Suhendra, Maman
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2127

Abstract

The limited capacity of the Bantargebang landfill as the final waste disposal site and the ever-growing amount of waste produced by Jakartans urges the development of more eco-friendly waste management facilities. Using the scoping review method, this study aims to review the feasibility of ITF development in DKI Jakarta based on identifiable impacts, social costs and benefits analysis, hindrances faced in ITF development planning, and reviewing alternative financing that can be used in constructing ITF. The results of this study show that aside from its capacity to process waste more efficiently and potentially produce electricity, ITF construction may have several negative impacts on the surrounding environment. Based on an analysis of social costs and benefits, the development of ITF is feasible. However, some obstacles are present in planning the development of ITF, such as that it requires a strong investment commitment in terms of financing development and project operations, both from the DKI Jakarta Provincial Government, DPRD, and the private sector. Two possible financing schemes to consider are the local government budget and PPP.
Critical Success Factors in the Implementation of the PPP Scheme in the Wosusokas SPAM Project (Wonogiri, Surakarta, Sukoharjo, and Karanganyar) Prayuda, Jun Rifky; Firmansyah, Amrie; Andana, Rozano Fikri; Sasongko, Rossa Kurnia; Suhendra, Maman
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2128

Abstract

Infrastructure development is one of the Indonesian government's programs in the RPJMN stage 4 for 2019–2024. The need for significant infrastructure development cannot be met with the state budget alone. Fiscal limitations narrow the space for the government to carry out infrastructure development. Therefore, to overcome these problems, one of the efforts made by the Indonesian government is to implement a PPP scheme. The Wosusokas SPAM project is a drinking water supply infrastructure project in the Wonogiri, Surakarta, Sukoharjo, and Karanganyar areas that uses a PPP scheme. This study uses the scoping review method to collect and analyze critical success factors that play a role in implementing PPP projects. Based on previous studies, implementing the Wosusokas SPAM project can pay attention to five critical success factors: the commitment of partners, the strength of consortiums, asset quality, the political environment, and the national PPP unit. By implementing the five critical success factors from the planning stage to contract execution, the Wosusokas SPAM project is hoped to be implemented more effectively and efficiently.
The Urgency Of Imposing Excise On Sugar-Sweetened Beverages Rusdiono, Leander Resadhatu
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2203

Abstract

In Indonesia, one of the causes of obesity and diabetes is the high consumption of sugar-sweetened beverages with a high sugar content. The high incidence of obesity and diabetes has made it imperative for the Indonesian government to impose an excise tax on these sugary beverages in order to reduce sugar consumption and prevent the spread of disease in the country. This study aims to analyze the urgency of imposing excise duty on sugar-sweetened beverages, which has been implemented in a number of other countries. For the purpose of comparing current conditions to those of previous studies, qualitative data collection techniques and library research were employed to gather the necessary information. In several countries that have implemented the SSB Tax (Sugar-Sweetened Beverage Tax), the application of an excise duty on sugar-sweetened beverages has been associated with a reduction in consumption, as determined by the results of the analysis. Reducing consumption will have an effect on reducing the number of cases of disease attributable to excessive sugar consumption and will become an alternative means of achieving the state's revenue goals. However, prior to implementing an excise tax on sugar-sweetened beverages, the government must conduct a thorough analysis of the potential consequences.
Analysis Of Leading Sectors In West Sumatra Province Hashfi, Hasbiul
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2247

Abstract

This study analyzes the changing economic structure of West Sumatra, Indonesia from 2017-2022 using location quotient (LQ) and dynamic location quotient (DLQ) techniques. The analysis identifies current concentrated export-oriented sectors like agriculture, manufacturing, transportation and government services based on high LQ values. Meanwhile, DLQ analysis reveals emerging competitive sectors such as mining and declining sectors like agriculture based on shifts in employment. The combined LQ and DLQ analyses provide insights into West Sumatra’s economic base and structural changes. Electricity, gas, transportation, finance and government administration appear strong and growing in competitiveness based on high LQ and high DLQ values. Further investigation through surveys, focus groups and value chain analysis is recommended to translate these findings into tailored strategic policies to leverage West Sumatra’s regional competitive advantages. This initial screening provides insights into West Sumatra’s changing economic geography.
Analysis Of The Leading Sector Of Ambon City During The Covid-19 Pandemic Wirawan, Dandy Ananda Patria
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2248

Abstract

Gross Regional Domestic Product (GDP) is a major factor in viewing economic growth in a region. High production will contribute to Regional Original Income (PAD), which can later be used by regions to build infrastructure and other regional needs. However, the COVID-19 pandemic that has hit Indonesia has hampered the economy. This condition also hit Ambon City which is the capital of Maluku Province. The COVID-19 pandemic has had a different impact on every business sector in Ambon City. Through analysis of Location Quotient (LQ), Dynamic Location Quotient (DLQ), and Shift-share, also supported by using overlay identification analysis, conclusions were drawn when entering the COVID-19 pandemic, the period 2016 to 2020, the leading sector in Ambon City was the Financial Services and Insurance as well as Government Administration, Defense, and Compulsory Social Security sectors.
Analysis Of The Leading Sector Of ‘Kota Pelajar’ With Location Quotient Method And Klassen Typology Prabowo, Dhinnessa
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 1 (2023): Jurnal Pajak dan Keuangan Negara : September 2023
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i1.2251

Abstract

This research aims to identify and analyze the leading economic sectors for economic growth in Yogyakarta City. The analysis in this study uses data from the Regional Gross Domestic Product (GDP) for the years 2017-2021. The Location Quotient (LQ) analysis method is employed to determine the leading sectors and their growth potentials. Additionally, the study uses Tipology Klassen analysis to categorize sectors based on their growth patterns and economic structures. The results indicate that Yogyakarta City has several dominant sectors, with 11 out of 17 sectors classified as leading sectors or bases. These dominant sectors include the Manufacturing Industry, Electricity and Gas Supply, Water Supply, Waste Management, and Recycling, Financial and Insurance Services, Real Estate, Government Administration, Defense, and Social Security, Education Services, Health and Social Activities, Accommodation and Food Services, Information and Communication, and Business Services. The research recommends that the Yogyakarta City government prioritize the development of these sectors to foster economic growth and enhance competitiveness.

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