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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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Menilik Manfaat Ekonomi dan Dampak Sosial Infrastruktur: Studi pada Proyek Bendungan Bagong di Kabupaten Trenggalek Fadli, Alif Muhammad; Daulay, Anggi Anugerah; Muhammad, Balya Mahbuby; Mulya, Sintia Ahla; Juwita, Syerlin; Sakira, Tasya Fitri
Jurnal Pajak dan Keuangan Negara (PKN) Vol 6 No 2 (2025): Jurnal Pajak dan Keuangan Negara: Maret 2025
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v6i2.2928

Abstract

This research aims to identify the costs, economic benefits and social impacts of constructing Bagong Dam and determine the economic and social feasibility of building the dam. This research applies a mixed approach (quantitative-qualitative). The data collection method is carried out through literature review technique. This research shows that the construction of the Bagong Dam is economically feasible and will have an economic impact in the form of additional output, employment and increased workers' wages. The Bagong Dam also has social impacts, namely increasing community welfare, growth of the tourism sector in Trenggalek Regency, and reducing flood intensity. This research is expected to provide recommendations to the government in determining the economic and social feasibility of building Bagong Dam.
Pergeseran Struktur Ekonomi Kota Bitung : Sektor Mana Yang Muncul Sebagai Penggerak Utama? Rheza Auliya Rahman
Jurnal Pajak dan Keuangan Negara (PKN) Vol 7 No 1 (2025): Jurnal Pajak dan Keuangan Negara | September 2025
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v7i1.3134

Abstract

To achieve success in economic development, regional governments need to evaluate the economic conditions in their areas. This step aims to ensure that policies implemented can optimize the development of potential economic sectors. This study aims to identify leading sectors, explore the potential of specific sectors, and analyze changes in the economic structure of Bitung City during the 2014–2023 period. The approach used is quantitative descriptive, utilizing secondary data in the form of time series data from the Gross Regional Domestic Product (GRDP) of Bitung City from 2014 to 2023. The analysis was conducted using the Location Quotient (LQ), Dynamic Location Quotient (DLQ), and Shift Share methods. The results show that the transportation and warehousing sector is a leading sector in Bitung City based on the intersection of these three analyses.
Sentimen Publik Pasca Tindakan Penagihan Aktif Berupa Blokir Dengan Pendekatan Vader (Studi Kasus Pada KPP Pratama Boyolali) Faroja, Udi Hammin
Jurnal Pajak dan Keuangan Negara (PKN) Vol 7 No 1 (2025): Jurnal Pajak dan Keuangan Negara | September 2025
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v7i1.3267

Abstract

The Directorate General of Taxes (DGT), in carrying out its responsibilities related to state revenue collection, has the authority to initiate collection actions. Tax collection consists of a series of measures to ensure that taxpayers fulfill their tax obligations and cover tax collection costs (Law No. 19 of 2000). In today's world, social media and the internet have evolved rapidly. It is reported that there are 139 million active social media users in Indonesia, with approximately 83.1% of Indonesians using the internet to search for information (We Are Social & Meltwater, 2024). Consequently, the collection actions undertaken by the DGT are readily available to the public. One of the public’s concerns is the collection action involving the blocking of the bank account of the owner of UD Pramono. This study aims to analyze the sentiments expressed by the public following the account blocking of UD Pramono, given that 1,300 cattle farmers rely on UD Pramono for their livelihoods. This sentiment analysis employs the VADER (Valence Aware Dictionary And Sentiment Reasoner) approach and utilizes YouTube comments as the data source. The results of the analysis indicate the presence of positive, neutral, and negative sentiments. Direktorat Jenderal Pajak (DJP) dalam menjalankan tugas penerimaan negara memiliki wewenang untuk melakukan tindakan penagihan. Penagihan Pajak adalah serangkaian tindakan agar Penanggung Pajak melunasi utang pajak dan biaya penagihan pajak (Undang-Undang Nomor 19 Tahun 2000). Di era modern sekarang ini, media sosial dan internet berkembang sangat pesat. Tercatat, terdapat 167 Juta pengguna media sosial aktif di Indonesia dan sekitar 83,1% orang Indonesia menggunakan internet untuk menemukan informasi (We Are Social & Meltwater, 2024). Oleh karena itu, tindakan penagihan aktif yang dilakukan oleh DJP sangat mudah diketahui oleh masyarakat. Salah satu yang menjadi atensi publik adalah tindakan penagihan berupa pemblokiran rekening pemilik UD Pramono. Penelitian ini mencoba menganalisis sentimen apa saja yang terbentuk dalam masyarakat pasca adanya tindakan penagihan berupa blokir terhadap UD Pramono, mengingat terdapat 1.300 peternak sapi yang menggantungkan nasibnya pada UD Pramono. Analisis sentimen ini menggunakan pendekatan VADER (Valence Aware Dictionary and Sentiment Reasoner) dan komentar YouTube sebagai basis datanya. Hasil analisis menunjukkan bahwa terdapat sentimen positif, netral, dan negatif yang terbentuk.
Reformasi Pajak Berbasis Keadilan dan Kepastian Hukum: Strategi Efektif Mengurangi Sengketa Pajak dan Meningkatkan Efisiensi Sistem Perpajakan Dwi Ramadhan, Wanda; Nausta Pardede, Tiolina Evi
Jurnal Pajak dan Keuangan Negara (PKN) Vol 7 No 1 (2025): Jurnal Pajak dan Keuangan Negara | September 2025
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpkn.v7i1.3276

Abstract

An efficient, fair, and legally certain tax system is a key element in supporting a country's economic stability. However, Indonesia faces significant challenges in managing its tax system, particularly with the increasing number of tax disputes brought to the Tax Court and the Supreme Court. This study aims to analyze the factors contributing to the high number of tax disputes and evaluate strategies that can be implemented to create a more efficient and fair tax system. This research employs a qualitative literature review method, analyzing various academic literature, tax regulations, and statistical data from the Directorate General of Taxes (DGT) systematically. The findings indicate that complex tax regulations, inconsistent rule interpretations, and a lack of transparency in tax audit processes are the primary causes of the high volume of tax disputes. Furthermore, this study finds that the level of digitalization in tax administration remains suboptimal, contributing to increased errors in tax reporting and auditing. In terms of policy implications, this study recommends simplifying tax regulations, enhancing tax administration capacity through digitalization, and improving taxpayer education and outreach. Additionally, increasing efficiency in tax dispute resolution through mediation and arbitration is proposed as a solution to reduce the burden on tax courts. With more targeted reforms, Indonesia’s tax system is expected to become more transparent, efficient, and equitable for all taxpayers.

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