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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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Domestic transfer pricing adjustments: A zero-sum-game of state tax revenue? A tax supervision case study in the tax office Fajar Surya Putra; Yeni Farida
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 2 (2024): April: Strengthening Tax Reform in Today's Ever-Changing Global Era
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i2.557

Abstract

According to some experts, domestic transfer pricing correction is believed not to impact the national tax revenue. This is based on the assumption that any increase in tax revenue resulting from the correction at one tax office will be offset by a decrease of the same amount at another tax office (zero-sum-game). This research uses a qualitative method by using a case study approach to describe the impact of domestic transfer pricing correction on national tax revenue. All case studies happened at the Jakarta Gambir Two Tax Office from January to October 2022. This tax office was chosen because the researcher can participate in the tax supervision process. As a consequence, the researcher can gain a better understanding of the case studies. The results show that intra-group service corrections materially impact the national tax revenue, while domestic loan corrections only have a small impact.
Impact street earnings on tax avoidance Yohana; Zulfikar Ikhsan Pane
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 2 (2024): April: Strengthening Tax Reform in Today's Ever-Changing Global Era
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i2.587

Abstract

This study discusses the effect of street earnings on tax avoidance for two reasons. First, there is the potential for companies that always minimize tax avoidance, especially after the COVID-19 pandemic. Second, preventive actions from various parties, including independent commissioners, public accounting firms, and securities analysts who carry out street earnings-related tax avoidance activity. This study was conducted on manufacturing companies for the 2015–2020 period. This study also added an expansive test without taking two controlling variables. As a result, street earnings have a significant negative effect on tax avoidance in expansive testing, meaning recommended companies by analysts could potentially do tax avoidance. The practical implication is the role of securities analysts as recommended parties for company monitoring. The theoretical implication is that transitory items excluded increase earnings relevant in various tests, thus further studies are needed, such as the effect of street earnings on corporate governance.
Momen untuk patuh: Kepatuhan pajak melalui formulir prefilled dalam eksperimen laboratorium Rizal Ash Shiddieqi; Eko Yudhi Prastowo; Yayan Puji Riyanto
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 2 (2024): April: Strengthening Tax Reform in Today's Ever-Changing Global Era
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i2.667

Abstract

Other than incurring financial burdens, paying taxes may also give rise to psychological liabilities to the taxpayers. They face uncertainty, anxiety, and confusion in the process that delimit their knowledge, intention, and ability to pay a fair amount of their taxes. One intervention that can be used to reduce these limitations is to use a prefilled form where information sourced from third parties will be automatically available so that the taxpayers can confirm the accuracy of the data provided. Different outcomes may emerge from the estimation of data accuracy and data classification provided in the prefilled form. This study aims to investigate the application of a pre-filled form in a self-assessment tax regime. Through a laboratory experiment, this study attempts to determine the impact of prefilled forms on tax compliance decisions made by individuals who compute their income taxes using the turnover presumptive tax system.
Kebijakan pajak dalam perdagangan melalui sistem elektronik: Mengupas pro dan kontra digital service tax Destiny Wulandari
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 2 (2024): April: Strengthening Tax Reform in Today's Ever-Changing Global Era
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i2.768

Abstract

Amidst the massive spread of digital transactions, several countries impose DST (Digital Service Tax) on the gross revenue of digital enterprises instead of on profits. However, it causes pros and cons from an international point of view. This study aims to find a policy design for DST that can accommodate the pros and the cons. This study uses a narrative literature review of 20 pieces of literatures (national and international journals and conferences/proceedings) published in 2019 – 2023. By bringing together the pros and the cons, the results show that DST is applied as a swift response to the obsolete international taxation regime. Nevertheless, international consensus is still needed to overcome retaliation and to prevent double taxation that may happen due to DST enactment. The policy designs for DST that can be considered to accommodate the pros and the cons are the implementation of a threshold to determine tax subjects covered by international consensus and the treatment of DST as income deduction in residence jurisdiction. This implies that the policy design needs to be adjusted to accommodate the pros and cons of the enactment of DST so that it can be carried out based on the applicable taxation principles.
Beyond sustainability: The ESG performance relationship on earnings management and tax avoidance Muhammad Hammam Al Hashfi
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 2 (2024): April: Strengthening Tax Reform in Today's Ever-Changing Global Era
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i2.771

Abstract

The growing emphasis on environmental, social, and Governance (ESG) performance in the business landscape has triggered interest in exploring company practices beyond financial strategies, such as earnings management and tax avoidance while highlighting their role in long-term sustainability. This study examines how the complex relationships between ESG performance, earnings management, and tax avoidance contribute to comprehensive firm activities, specifically exploring the impact of a firm's commitment to ESG on its decisions regarding earnings management and tax avoidance. This study uses 60 companies over five years, between 2018 - 2022, and EViews 12 software to conduct descriptive statistics, panel models, classical assumption tests, and hypothesis testing. This study unveils a significant negative relationship between ESG performance and tax avoidance and negative relationships between ESG performance and earnings management through accruals and absolute discretion. Investors and stakeholders may have greater confidence in companies with high ESG performance, as they are less likely to engage in tax avoidance, accrual, and actual earnings management practices that could compromise financial sustainability.
Analisis model kebijakan program penyaluran “KUR” dalam rangka meningkatkan perilaku kepatuhan wajib pajak pelaku “UMKM” Widodo, Septrianto; Khusnaini; Widiatmanti, Herru
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 6 No. 1 (2024): October: Toward a Resilient and Equitable Tax System in Indonesia
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v6i1.108

Abstract

The Micro, Small, and Medium Enterprises (MSMEs) sector has long been a significant driver of Indonesia's economy, drawing considerable attention from the government. According to the National Medium-Term Development Plan (RPJMN), various strategic measures have been implemented to promote the growth and resilience of MSMEs as a means to enhance national economic independence. However, despite their substantial economic contribution, MSMEs' tax compliance remains low, as reflected in their minimal contribution to tax revenue. The small contribution is an indication that the level of compliance of MSMEs actors in fulfilling their tax obligations is still very low. This research was conducted using a qualitative approach and began by analyzing and evaluating the policy of the People's Business Credit (KUR) distribution program in relation to tax aspects. The analysis and evaluation were based on data sourced from literature studies and interviews with relevant resource persons from the point of view of technical feasibility, economic and financial possibility, political viability, and administrative operability. The results show that the existing policy has not fully accommodated taxation aspects. This is unfortunate considering that the KUR interest subsidy provided by the government to MSMEs actors is financed by the State Budget (APBN), which is mostly sourced from taxes. Furthermore, the study proposes policy model to encourage the development of the MSMEs actors.
Final tax regression Prawira, Muhamad Indrawan Yudha; Frans, Leo; Destiana, Rezki
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 6 No. 1 (2024): October: Toward a Resilient and Equitable Tax System in Indonesia
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v6i1.534

Abstract

The urgency of this research lies in the pressing need to address regressiveness in Indonesia's taxation system, particularly concerning the Final Income Tax. As such, this study aims to examine the implications of Final Income Tax on taxpayers, especially high-income individuals, and propose potential reforms to ensure fairness and progressivity in the tax regime. To achieve this objective, the research employs a combination of quantitative analysis and theoretical frameworks. Income data from High-Wealth Individuals (HWIs) is analyzed to assess the regressiveness of the Effective Tax Rate (ETR), with a specific focus on income components subject to Final Income Tax. Additionally, the study reviews existing literature on tax reform and draws insights from international best practices to formulate recommendations for policy improvements. By combining empirical analysis with theoretical insights, this research contributes to a deeper understanding of the challenges within Indonesia's taxation system and offers actionable recommendations for policymakers and Directorate General of Taxes as Indonesian tax authorities.
Gaya komunikasi kepemimpinan transformasional dalam masa perubahan organisasi: Sebuah tinjauan literatur Pramana, Pinandito Dhirotsaha; Anwar, Aan Almaidah
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 6 No. 1 (2024): October: Toward a Resilient and Equitable Tax System in Indonesia
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v6i1.586

Abstract

The Directorate General of Taxes (DJP) is undertaking Tax Reform Volume III, which encompasses a focus on the reform of Human Resources (HR). The management of organizational change is inherently complex, and issues persist regarding the dynamics between superiors and subordinates at DJP. This study aims to furnish insights into change management from a communicative standpoint, specifically identifying the most suitable leadership communication styles to implement during the change process. The research employs a literature review methodology. Findings reveal that the transformational leadership communication style is the most effective for managing change. Communication styles that are devoid of emotional bias, empathetic, and allows for two-way communication are generally favored by subordinates. Training aimed at enhancing leadership communication competencies represents a feasible solution to equip individuals with the necessary skills to cultivate an optimal work environment
Impact of automotive tax incentives during Covid-19: Evidence from Indonesia Sukaryo; Hariyanto, Sigit
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 6 No. 1 (2024): October: Toward a Resilient and Equitable Tax System in Indonesia
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v6i1.598

Abstract

In 2021, as part of the Pemulihan Ekonomi Nasional/ National Economic Recovery (PEN) program, the government introduced additional tax incentives to boost durable goods consumption, the PPnBM incentives, for qualified new car purchases. This study aims to explore the PPnBM incentives’ impact on automotive sectors in 2021, utilizing the Interrupted Time-Series Analysis (ITSA) methodology and seasonal forecasting method with Holt-Winters exponential smoothing and Autoregressive Integrated Moving Average (ARIMA) for four years from 2018 until 2021. In particular, using the automobile wholesales and tax administration data, this paper assesses the impact of the PPnBM incentives on car wholesales, participating firms’ sales, purchases, and wage expenditure. The impact of the PPnBM incentives on automotive sectors in 2021 suggested no significant difference in incentives-qualifying cars’ wholesales before and after the PPnBM incentives. However, the impact of the PPnBM incentives on total sales recovery resulted in the incentive participants recovering their total sales to the pre-Covid-19 level. In general, from the variables tested, the result suggests that the PPnBM incentives had a modest impact on wholesale recovery and economic activity for participating automotive manufacturers during the incentives period.
Kemanfaatan, keadilan, dan kepastian hukum restorative justice pada ketentuan perpajakan Hapsari, Sita Dewi
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 6 No. 1 (2024): October: Toward a Resilient and Equitable Tax System in Indonesia
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v6i1.788

Abstract

Restorative justice has been implemented in tax provisions, namely the KUP Law and the PPSP Law which regulate tax collection, audits and investigations. Restorative justice is further reaffirmed in the Law on Harmonization of Tax Regulations (UU HPP), which is known to be contained in the explanation of Article 40B clause (3), Article Article 44B clause 2a  and Article 64 clause (2). It is estimated that tax law enforcement with a restorative justice approach can be a more comprehensive and sustainable solution in dealing with violations. Dispute resolution is focused on efforts to reconcile the parties, in this case between countries positioned as victims and parties who commit violations. This is done with the aim of creating a better climate of compliance and reducing protracted problems. This journal article was prepared in order to analyze the value of benefit, justice and legal certainty regarding the implementation of the article on restorative justice regulated in the UU HPP for violations that have the potential to harm the country's economy. By using non-doctrinal legal research methods based on theory and application to regulations, it is hoped that the results of theoretical analysis related to the principles of restorative justice can provide further insight into how the values of benefit, justice and legal certainty are applied as law enforcement, especially in the field of taxation.

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