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Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Published by Direktorat Jenderal Pajak
ISSN : -     EISSN : 26865718     DOI : https://doi.org/10.52869/st.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, merupakan jurnal ilmiah perpajakan yang diterbitkan oleh Direktorat Jenderal Pajak yang memuat hasil penelitian ilmiah berupa kajian, baik secara teori maupun empiris, atas isu dan problematika seputar perpajakan. Setiap artikel yang diterbitkan di Scientax merupakan artikel hasil kajian dan riset yang bersumber dari studi literatur, review literatur, penelitian lapangan, best practice dan/atau kombinasi dari setiap kegiatan ilmiah tersebut. Artikel yang diterbitkan dalam Scientax telah melalui proses review, evaluasi dan penyuntingan oleh Dewan Redaksi, Mitra Bestari dan Anggota Staf Editorial. Scientax diterbitkan 2 (dua) kali dalam setahun, yaitu Oktober dan April, dan terbuka untuk umum, praktisi, peneliti, pegawai, dan pemerhati masalah perpajakan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 78 Documents
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APAKAH FINANCIAL DISTRESS MEMENGARUHI PENGHINDARAN PAJAK? STUDI KASUS PADA PERUSAHAAN PUBLIK DI INDONESIA Dian Rahmana
Scientax Vol. 4 No. 1 (2022): Oktober: Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i1.257

Abstract

This research aims to test factors that affect corporate tax avoidance using sample of manufacturing companies listed in the Jakarta Stock Exchange for the year period 2016-2018. It uses SPSS 22 to facilitate moderated regression analyses. The research finds that: (1) profitability has a positive and significant influence on tax avoidance; (2) leverage does not influence tax avoidance; (3) financial distress does not moderate the effect of profitability on tax avoidance; and (4) financial distress moderates the effect of leverage on tax avoidance. The findings implies that the Directorate General of Taxes can partially use profitability as a tool to measure corporate tax avoidance. Whereas leverage can be used in supervising and auditing efforts by first selecting a healthy company because the healthier the company, the greater the influence of leverage on tax gap or corporate tax avoidance.
ULTIMUM REMEDIUM DALAM HUKUM PIDANA PAJAK: TEORI DAN PRAKTIK Bina Yumanto; Paruhum Aurora Sotarduga Hutauruk
Scientax Vol. 4 No. 1 (2022): Oktober: Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i1.259

Abstract

The objective of Legal study is for answering questions on what and how it should be as das sollen. However,  legal studies are not solely researching validity of rules as das sollen, but also researching whether a legal rule be in force or not, about what should be done or should tend to be prescriptive (Sudikno Mertokusumo, 2011). Therefore, legal research aside from having dogmatic and systematic characters, also should also apprehend asymmetry  between das sollen and das sein. This paper essay is researching criminal tax law in General Provision and Procedures Law (UU KUP), as spring of ius positum and it’s legitimate systematic within tax law as well as other law within Indonesia’s legal system. From juridical normative research, there are few conclusions about ambiguity and asymmetry between fundamental principles and their pronounced legal regulations. As well about the absence of a strict (criminal) procedures law as rule of adjudication for application of criminal tax law, provoke ambiguity in operation and how to manifest criminal tax law as das sein. From this vantage point, this research stretched in accordance with criminal tax law effectiveness as a tool to obtain society welfare and harborage.
Application of data mining techniques for VAT-Registered Business compliance Yusrifaizal Gumilar Winata; Marmah Hadi
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.317

Abstract

World Bank recommends that Indonesia lower the turnover threshold required to be a VAT-Registered Business from Rp. 4,8 billion to Rp. 600 million to increase VAT-Registered Businesses numbers which will also increase VAT revenue. The number of VAT-Registered Businesses will be significantly increased, which will push Directorate General of Taxes to determine the correct audit priority because it is impossible to audit all taxpayers. This study aims to form a prediction model for formal compliance of VAT-Registered Businesses in the Sampit Tax Office towards 1270 VAT-registered Businesses as of December 31, 2019, which are classified as low-risk VAT-Registered Businesses. The prediction model will be useful for determining audit priorities for certain taxpayers. This study uses a qualitative method using the RapidMiner application and decision tree technique in making prediction models for VAT-Registered Business compliance. The model made has Prediction Efficiency of 67,9%, reduction in Examination Effort by 63.67%, and Strike Rate of 85.99%. The model made is used to predict new VAT-Registered Business data which registered in 2020 and predicts 76 VAT-Registered Businesses will be compliant and 7 VAT-Registered Businesses will not be compliant
Optimalisasi penerapan Automatic Exchange of Information (AEoI) dalam mendorong pendapatan negara atas pungutan pajak penghasilan Muh. Afdal Yanuar
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.320

Abstract

This study will explore the existence of Automatic Exchange of Information (AEoI) in the Taxation System in Indonesia, and its role in encouraging income tax in Indonesia. The background of this research is based on the idea that income tax is a tax on increasing wealth, and the Automatic Exchange of Information as an instrument in order to support the trace for the increase in the wealth of each taxpayer, by disclosing the bank account information of every taxpayer, both domestically and in other countries. This research is a normative research by using a conceptual approach and a statute approach. The results of this study are that the Automatic Exchange of Information in the taxation system has a position as a balancing instrument, for the possibility for taxpayers to do tax avoidance on their annual tax reports, by breaking through to the confidentiality aspect. In addition, if the Automatic Exchange of Information policy runs optimally, it will be simultaneously with optimalization of income tax.
Okun's law, Phillips curve and its effect on the growth of Income Tax Article 21 payments during Covid-19 pandemic Galih Ardin
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.426

Abstract

The Covid-19 pandemic has changed the macroeconomics indicators not only in Indonesia but also in other countries in the world. Restrictions on social activities, lockdowns, a decline in aggregate demand and supply as well as a drop in export and import activities have triggered a decrease in economic growth, increase unemployment rate, and stagnation of inflation rates leading to deflation. Logically, the turmoil in macroeconomic indicators will affect tax revenues, especially Article 21 Income Tax. Through the Okun’s law and Phillips curve approach, this research tries to examine the relationship between unemployment rates, economic growth, and inflation rates during the pandemic on income tax payments Article 21. Based on the examination using the Ordinary Least Squares (OLS) method, it founds that the unemployment rate does not have a significant effect on economic growth and inflation rates in Indonesia. In addition, economic growth also does not affect the payment of Income Tax Article 21. However, there is an interesting finding where the inflation rate has a positive effect on the payment of Income Tax Article 21 in Indonesia.
Machine learning: Classifiying taxpayer’s supervising zone based on the street address using Natural Language Processing algorithm Reno Iqbalsah
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.486

Abstract

Assigning taxpayers into their respective Account Representatives is a crucial step to optimize Taxpayers supervision. However, the large number of registered taxpayers and missing data has been a great challenge. A lot of taxpayers only include their street addresses and no additional information such as RT, RW, etc. This will cause additional work to manually search each taxpayer address in the internet and manually assigned, which is not efficient and takes a lot of time. This study will try to solve this problem using Natural Language Processing algorithm. Efficiency and accuracy are the key on creating machine learning model. Choosing the right classifier is crucial to the accuracy. Other than the classifier, managing text data is also challenging, since it cannot be understood directly by computers. Thus, this study will also include how we could transform the text data into arrays of numbers called Bag of Words.
Artificial Neural Networks for predicting taxpaying behaviour of Indonesian firms Arifin Rosid
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.526

Abstract

Big data and sophisticated analytics might help tax authorities extract actionable data insights. In response, this paper employs an Artificial Neural Networks (ANN) model to predict and discover the determinants of firms’ taxpaying behaviour. Examining 538,254 firm-level administrative data across fiscal years 2014 and 2019, this study is the first to apply ANN to exploit the taxpaying behaviour of Indonesian firms. Multi-Layer Perceptron Neural Network-based models were trained to predict three categories of taxpaying measurement—i.e., Corporate Tax Turnover Ratio (CTTOR)—across varying magnitudes of annual turnover. The models predicted the firms’ taxpaying behaviour with an average accuracy rate above 92%. This study also reveals heterogeneous channels responsible for firms’ taxpaying behaviour across groups. The findings demonstrate other business income and positive fiscal adjustment to be significant predictors of taxpaying behaviour for small and medium firms. In contrast, operating profit margin, other business expenses, and negative fiscal adjustment are prominent predictors for large corporations. The findings of this study can provide valuable assistance to decision-makers and relevant stakeholders in tax administrations by identifying potential areas of misreporting in annual tax returns. This evidence-based approach could enable tax administrations to develop more effective policies while potentially reducing the need for extensive monitoring and associated costs.
The impact of the alternative tax base measurement policy on the VAT revenue performance in the Indonesian agricultural sector Singgih Priyogo; Rus'an Nasrudin
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.567

Abstract

Informality issues and government distributional objectives cause the need for VAT special treatment for the agricultural sector. The treatment forms and resulting impacts vary, depending on each country's conditions and necessities. This study aims to estimate the impact of the alternative tax base measurement policies on the VAT revenue performance in the Indonesian agricultural sector. Using input-output table modeling, the authors found that the policy positively impacts the compliance level and VAT revenue in the agricultural sector but reduces the aggregate national VAT revenues and increases the VAT burden that the agricultural sector entrepreneurs must bear. The normal VAT mechanism is preferred for the long-term goal, but the alternative policy is still needed during the transition period.  
Forecasting Value-Added Tax (VAT) revenue using Autoregressive Integrated Moving Average (ARIMA) Box-Jenkins method Muchamad Irham Fathoni; Akbar Saputra
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.568

Abstract

We propose a method to forecast Value-Added Tax (VAT) revenue for Indonesia government using Autoregressive Integrated Moving Average (ARIMA) Box-Jenkins method. We experimented the ARIMA Box-Jenkins method using time-series analysis of VAT revenue data of two Tax Offices of Directorate General of Taxes (DGT) from the last five years. The result shows that it resembles the real VAT revenue more closely than when compared to the actual VAT target by Indonesia government. We then argue that this result may be used as a fail-safe tax revenue target, that can work as a tool to better measure DGT performance.
Does government effectiveness moderate the relationship between regulatory quality and tax complexity? A tale of a hundred nations Muhammad Dahlan
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 1 (2023): October: Navigating Changes, Embracing the Tax Reform
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i1.331

Abstract

This research aims to analyze the relationship between regulatory quality and tax complexity worldwide and whether this relationship is moderated by government effectiveness. The hypothesis is that robust regulations would promote simplicity and efficiency in the tax system. This study incorporates 100 countries as a sample, derived from the tax complexity index developed in 2016. Further, a moderated regression using SPSS PROCESS Macro is used to test the hypotheses and generate findings. This study shows that regulatory quality relates to the tax complexity in the countries and the effectiveness of the government indeed moderates this relationship. The tax authority, the Directorate General of Taxes, may use the findings to address the importance of the quality of regulations in shaping an efficient tax system.

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