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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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Potential Loss From Parking Levies Sari, Vita Fitria; Cheisviyanny, Charoline; Deviani, Deviani
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.v4i2.1814

Abstract

The existence of abundant illegal parking attendants in the city of X causes a leakage of parking revenue. The phenomenon of loss in parking levies encourages us to conduct this research. This research is an exploratory research with a quantitative descriptive approach to calculate the potential of parking loss in X city. Data were collected through interview and observation which never been done. We interviewed illegal parking attendants from 4 sub-districts by using convenience sampling which never been used before. This study found that the optimal potential of parking levies in a year reached IDR 8.682.868.820,- while the average realization of parking levies within five years was only IDR 1.427.539.500.- per year. This means that only 16.44% of potential parking levies are realized in a year. So there are still 83.56% potential parking levies haven't been recognized. It shows that local governments have not been able to identify the number of potential parking levies and impress parking mismanagement.
Reveal The Bugis Culture Of MSME Tax Compliance In Maros District In The New Normal Era Nadiah, Khaerun; Bulutoding, Lince; Jannah, Raodahtul
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.v4i2.1860

Abstract

This research is motivated by the phenomenon of community disobedience, especially MSME actors in carrying out their tax obligations. This study aims to examine the role of local wisdom, namely the culture of ada’tongeng, lempu, getteng and pamali which is a new form of innovation in supporting the tax compliance of MSME actors. In order to explore the tax compliance of MSME actors from the perspective of local culture, phenomenology is used as a methodology with an interpretive paradigm as an umbrella of research. In carrying out tax obligations there are Buginese values called interpreted and in the application, which in this study tax compliance there is ada tongeng, lempu, getteng a short get at TKPALG. Pamali culture has not been implemented so that pamali culture is only knowledge.  
The Effect Of Changes In Corporate Income Tax Rates, Inflation And Inetrest Rates On Income Tax Revenues Meita, Iren; Nurdiniah, Dade
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.v4i2.2033

Abstract

This study aims to identify the influence analysis of the Covid-19 Many companies have experienced the impact of Covid 19 so that they have laid off their employees, which is caused by weak public consumption and activity restrictions. Therefore the government provides a policy through tax incentives, namely reducing the corporate income tax rate to 22% from 25% previously, which will also affect tax revenue. In addition, there are several influencing factors, such as inflation and BI interest rates. So the purpose of this study is to analyze the effect of corporate income tax rates, inflation, and interest rates on income tax receipts in 2012-2021. This research analysis method uses secondary data. The data obtained comes from the documentation of the Central Director General of Taxes and the official website of the Central Statistics Agency (BPS) for 3 years (2012 – 2021) every quarter. Data were analyzed using multiple regression analysis using the classical assumption test. The results of this study are that there is no significant effect between changes in rates on income tax revenues, there is a significant effect on the average profit margin between inflation on income tax revenues, and there is no significant effect between interest rates and income tax revenues.
An Investigation On The Supporting And Inhibiting Factors In The Implementation Of Balanced Scorecard As A Performance Measuring Tool At The SSB Primary Taxes Office Putri, Puspita Widya; Suhendra, Maman
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.v4i2.2042

Abstract

Although the balanced scorecard has existed in Indonesia for more than a decade, there exists still relative limited research on how the process, challenges, or results of implementing the balanced scorecard in the public sector, especially at the operational level. This study aims to understand the factors supporting and inhibiting the implementation of the balanced scorecard in the SSB Primary Tax Office (KPP SSB). This study uses a qualitative method with a case study approach. Sources of data come from interviews and the results of literature studies on related documents and regulations. This study found 4 (four) factors supporting success namely officers/employees’ participation, the roles of the superior, communication/cooperation, and facilities and infrastructure. It is also found 5 (five) inhibiting factors for implementing the balanced scorecard namely constraints around the key performance indicator (KPI), not-supportive-yet computer systems/applications, non-KPI assignments, difficulties in finding the replacement of employees, and the existence of joint/shared KPI.
The The Influence of Gross Regional Domestic Product (GRDP), Local Own-Source Revenue (PAD), and Balance Funds on Capital Expenditure Allocation in All Provincial Governments in Indonesia in 2019-2021 Simanjuntak, Daniel Parulian
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 2 (2024): Jurnal Pajak dan Keuangan Negara : Maret 2024
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i2.2294

Abstract

This research aims to determine the influence of gross regional domestic product (GRDP), local own-source revenue (PAD), and balance funds on local government capital expenditure allocation, both partially and simultaneously. The population in this study consists of all provincial governments in Indonesia, totaling 34 provincial governments from 2019 to 2021, resulting in a total sample size of 102 observations. This research uses Budget Realization Report (LRA) data for capital expenditure, PAD, and balance funds data, while GRDP data is obtained from BPS-Statistics Indonesia. The multiple linear regression technique is used for longitudinal/panel data in hypothesis testing. The results of the study indicate that GRDP does not significantly influence capital expenditure allocation; otherwise, PAD and balance funds have a significant positive impact on capital expenditure allocation. This research contributes to the literature on state and regional financial management in the context of state and regional revenue and expenditure.
Pengenaan Pajak Bumi dan Bangunan untuk Kawasan Perhutanan Sosial: Telaah Literatur Susilawati, Hanik
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 2 (2024): Jurnal Pajak dan Keuangan Negara : Maret 2024
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i2.2295

Abstract

This study aims to provide an alternative to the imposition of PBB for social forestry areas. Currently, the imposition of PBB in the forestry sector regulated by the DGT does not include this area in its taxation provisions. This condition gives opportunity for local governments to impose PBB on these areas located in production forests. Taxation alternatives were identified based on existing regulations, including laws, government regulations and ministerial regulations. Alternative regulations are then analyzed using Adam Smith's tax collection principles. Based on the analysis, it is known that all tax collection principles are met, except the principle of equality. The principle of equality may not be fulfilled due to the possibility of different tax rates for the same taxpayer on social forestry areas across districts/cities, due to differences in regulations on PBB imposition between regions. The anticipation is that local governments can coordinate for this condition and conduct a balance analysis to make the imposition fairer. As for the principles of certainty, convenience of payment, and economy, the suggested alternative has been fulfilled.
Modernization of Tax Administration Through The Implementation of Tapping Boxes In An Effort To Optimize Tax Compliance Khy'sh Nusri Leapatra Chamalinda; Intan Putri Rismadhani
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 2 (2024): Jurnal Pajak dan Keuangan Negara : Maret 2024
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i2.2407

Abstract

The presence of modernization of tax administration to improve services and increase tax compliance. This study aims to explore the implementation of the tapping box application in an effort to optimize tax compliance and local revenue in Bangkalan Regency. Descriptive qualitative research method with a case study approach. Data collection techniques with observation, interviews, and documentation. The data validity test uses source triangulation, which then analyzes the data and draws conclusions. The results showed that the implementation of the taping box was good enough. The implementation of the tapping box seeks to optimize taxpayer compliance, as evidenced by the fact that almost 71% of hotel and restaurant taxpayers have used the tapping box. However, in terms of realization of hotel and restaurant tax revenues, it has not reached the target. Challenges and obstacles in implementing tapping box often occur. Bapenda Bangkalan's strategy in dealing with these obstacles is to communicate and socialize, impose sanctions on taxpayers who do not comply with the rules, and cooperate with tapping box technicians. The cooperation of the government, taxpayers and the community is needed to optimize the implementation of tax administration modernization which is expected to increase tax compliance and tax revenue.
The Effects of Perception of Fairness and Trust in Government on Voluntary Tax Compliance with Religiosity as The Moderating Variable: an Analysis Manullang, Rafika Surya; Marfiana, Andri
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 2 (2024): Jurnal Pajak dan Keuangan Negara : Maret 2024
Publisher : Politeknik Keuangan Negara STAN

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

Abstract

This study aims to determine the influence of perceptions of fairness and trust in the government on voluntary tax compliance with religiosity as a moderator variable. The object of this study is a private person who does independent work in the DKI Jakarta area. This study uses a quantitative approach with primary data in the form of 206 respondents' answers obtained from the questionnaire survey. Data analysis is using the Partial Least Square (PLS) model with the Structural Equation Modeling (SEM) method. The test results found that perceptions of fairness, trust in the government, and partial religiosity had a positive and significant influence on voluntary tax compliance. However, religiosity is not able to strengthen the relationship between perceptions of justice and trust in the government towards voluntary tax.
Tinjauan Literatur : Underground Economy dan Perpajakan Prostitusi Hazmi, Raldin
Jurnal Pajak dan Keuangan Negara (PKN) Vol 5 No 2 (2024): Jurnal Pajak dan Keuangan Negara : Maret 2024
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v5i2.2561

Abstract

Prostitution is actually an undergorund economy that is difficult to detect, because every commercial sex worker in this business is difficult to distinguish from ordinary people in general. In terms of taxation, tax is designed not to recognize assets obtained from legal activities, and from illegal activities, no matter whether the income is obtained from corruption, prostitution, human trafficking, illegal arms trade and even narcotics. As long as it is known that there is an increase in income or enjoyment, the state has the right to collect taxes. However, the relationship between prostitution and taxes is very sensitive. Prostitution business has a huge potential. Exploring the potential of this business if done massively will increase tax revenue quite significantly, but there are externalities that DGT must face. In this case, DGT must also use the moral point of view prevailing in society. Taxing something illegal and immoral will indirectly give an opinion to the public that the state legalizes the activity.     Prostitusi sejatinya merupakan undergorund economy yang sulit dideteksi keberadaannya, karena setiap pekerja seks komersial yang ada di bisnis ini sulit dibedakan dengan masyarakat biasa pada umumnya. Di lihat dari sisi perpajakan, Pajak didesain dengan tidak mengenal harta yang didapat dari aktivitas yang legal, dan dari aktivitas ilegal, tidak peduli apakah penghasilan tersebut didapat dari hasil korupsi, prostitusi, perdagangan manusia, perdagangan senjata ilegal bahkan narkotika. Selama diketahun terdapat penambahan penghasilan atau kenikmatan, maka negara memiliki hak untuk memungut pajak. Namun hubungan antara prositutsi dengan pajak sangatlah sensitif. Bisnis Prostitusi memang memiliki potensi yang sangat besar. Penggalian potensi bisnis ini jika dilakukan secara masif maka akan meningkatkan penerimaan pajak cukup signifikan, akan tetapi terdapat ekternalitas yang harus dihadapi DJP. Dalam hal ini DJP juga harus menggunakan sudut pandang moral-moral yang berlaku di masyarakat Mengenakan pajak terhadap sesuatu yang ilegal dan amoral akan memberikan opini secara tidak langsung kepada masyarakat bahwa negara melegalkan aktivitas tersebut.
Analisis Faktor Yang Memengaruhi Penggunaan Mata Uang Lokal Dalam Perdagangan Antara Indonesia, Malaysia, Dan Thailand Makarim, Moch. Amil Labib; Putri Ardaneswari, Aretha; Hutahaean, Olyvia
Jurnal Pajak dan Keuangan Negara (PKN) Vol 6 No 1 (2024): Jurnal Pajak dan Keuangan Negara : September 2024
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v6i1.2591

Abstract

The Local Currency Settlement (LCS) is widely used in trade between countries in the ASEAN region. However, not all collaborations use this method. This research will analyze several factors that influence the LCS by using qualitative methods. The research was localized in three countries: Indonesia, Malaysia, and Thailand. The results show that there are influencing factors such as dollarization effects, and economic and political benefits for countries implementing LCS. It turns out that the LCS also has shortcomings, such as no guarantee of political stability between cooperating countries and an unavoidable trade balance deficit. The advantages and disadvantages of LCS are proportional to its application. There needs to be increased cooperation between countries implementing LCS and stricter regulations to minimize potential losses in the transactions.

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