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Wildan Ahmil Kautsar
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jpkp@uinsgd.ac.id
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Gedung FISIP Lt. 1 UIN Sunan Gunung Djati Bandung Jl. A.H. Nasution No.105, Cibiru, Kota Bandung 40614
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INDONESIA
Jurnal Perpajakan dan Keuangan Publik
Published by AP Pustaka
ISSN : -     EISSN : 29860814     DOI : https://doi.org/10.15575/jpkp
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Jurnal Perpajakan dan Keuangan Publik, is a peer reviewed Journal devoted Tax and Public Finance Majors. The journal publishes articles of scientific research and community service from various Universities in Indonesia. The journal is constantly published two times a year, April and October, by Departement of Public Administration Faculty of Sosial dan Political Sciences UIN Sunan Gunung Djati Bandung. Jurnal Perpajakan dan Keuangan Publik intends to to encourage academics to publish their ideas, empirical studies, and valid research results so that they are expected to provide various solutions in dealing with issues and challenges of Taxation and Public Finance both in regional and national context. This journal covers a number of topics related to Taxation, Public Finance, Public Budgeting, Tax Policy, and other issue related to Tax and Public Finance.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 50 Documents
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Studi Literatur tentang Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Pembayaran PBB (Pajak Bumi Bangunan) Ivon, Ivon; Furqon, Imahda Khori
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 1 (2025): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v4i1.41355

Abstract

This study aims to examine the influence of income, tax sanctions, and tax knowledge on taxpayer compliance in the payment of Land and Building Tax (PBB) through a literature review approach. Taxpayer compliance in paying PBB is a crucial factor in supporting state revenue and regional development. The low level of compliance in Indonesia has led to suboptimal tax revenues. By reviewing various previous studies, this research finds that taxpayer income has a positive effect on compliance—higher income levels tend to correlate with greater compliance. Tax sanctions, although intended to serve as a deterrent, show no significant effect. Meanwhile, tax knowledge emerges as a key factor, with better-informed taxpayers demonstrating higher levels of compliance. The study concludes that these three variables have a complex and interrelated influence on compliance behavior. To enhance taxpayer compliance, it is recommended that tax authorities intensify education and outreach efforts while also enforcing tax sanctions more consistently and effectively.
A Comparison of Incumbent Regional Expenditure Allocations: Before vs. During The 2024 Regional Head Election Abdillah, Fauzan Hanif
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 1 (2025): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v4i1.43960

Abstract

This study aims to analyze the effect of regional head elections on regional budget allocations in regions led by incumbent regional heads in Java. The analysis was conducted comparatively between budget allocations in the period before the election and the period during the election. The method used was the Wilcoxon signed-rank test to compare the average regional spending allocations, which include grant spending, social assistance spending, goods and services spending, and capital spending. The research sample consisted of 40 districts/cities in Java whose regional heads were running again in the 2024 Regional Head Elections (Pilkada). The results of the study show that incumbent regional heads tend to be opportunistic by utilizing budget discretion for electoral interests. This is reflected in the significant differences in the allocation of grant spending, social assistance, and capital spending between the periods before and during the 2024 election.
BRICS Expansion: Decoding the Parody Play Paul, Anurag
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 1 (2025): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v4i1.44107

Abstract

This study presents a critical analysis of the BRICS expansion, particularly with the inclusion of geopolitically uneasy members such as Ethiopia, Egypt, Saudi Arabia, the UAE, and Iran. It hypothesizes that this transformation in membership composition serves as a façade—masking the bloc’s true strategic objectives behind a discourse of global inclusivity and multipolarity. Employing a mixed-methods approach, the research combines an extensive literature review with a comparative analysis between BRICS and traditional Western-dominated institutions. This method reveals BRICS’ unique strategies, particularly its use of mimicry and institutional rhetoric, which enable it to navigate and subtly challenge the dominant global order. The central question addressed is whether BRICS’ expansion enhances its capacity to act as a genuine alternative in global development governance or undermines its effectiveness as a counterbalance to the prevailing Western hegemony. The findings offer new insights into BRICS' identity, coherence, and strategic trajectory within the evolving landscape of international relations.
The Impact of Corruption on Economic Stability and Community Life in Indonesia Annisa, Neng Nur; Lavides, Maria Margarita R.
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 1 (2025): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v4i1.44798

Abstract

This study aims to analyze the social and economic impact of corruption in Indonesia. Using the thematic method, statements of key personalities and data gathered from documentation studies were analyzed. Results of data analysis revealed that corrupt practices inhibit economic progress and erode public trust. Moreover, it promotes a negative perception on state institutions, unjust distribution of resources, and unsatisfactory public goods and services. Corruption has a direct impact on vital sectors such as education, health, and economic development, thus hindering the improvement of the quality of human resources and community welfare. Prevalence of corruption exacerbates social inequality and violations of human rights. Eradicating corruption requires collaborative efforts among various stakeholders as well as improvement on the enforcement and public awareness of the law.
Dynamics of Base Erosion and Profit Shifting (BEPS) Tax Planning Strategy in the Global Sustainable Development Framework Wahyu, Fitri Pebriani; Putri, Shabrina Magistra
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 1 (2025): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v4i1.44799

Abstract

Tax as the main source of income for the state has an important role in financing sustainable development. However, the dynamics of tax planning are increasingly complex with the issue of Base Erosion and Profit Shifting (BEPS), which has become a major concern for G20 member countries since 2014. BEPS, which refers to the practice of tax avoidance by multinational companies through shifting profits to countries with low tax rates, has created global economic injustice and hampered development. This article discusses the implementation of the BEPS strategy in the context of sustainable development, highlighting Indonesia's role in adopting this policy in its taxation system. BEPS, introduced by the OECD, aims to improve the international tax framework to suit the dynamics of the global economy, reduce tax avoidance, and ensure fair contributions from companies, communities, and countries. This strategy also supports economic stability and creates a healthy business environment, stimulates domestic investment, and contributes to the achievement of sustainable development goals (SDGs). The implementation of BEPS in Indonesia, especially in the digital economy aspect, reflects the country's commitment to strengthening fiscal resilience and supporting inclusive and sustainable development. In conclusion, the implementation of BEPS plays a crucial role in creating a transparent, fair and sustainable tax system, which can support inclusive economic growth and reduce social inequality.
Peran E-Filing Dalam Pelaporan Wajib Pajak Tahunan Rahman, Nesy Aida; Furqon, Imahda Khoiri
Jurnal Perpajakan dan Keuangan Publik Vol. 3 No. 1 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i1.30569

Abstract

Direktorat Jenderal Pajak memberikan kemudahan bagi Wajib Pajak untuk melaporkan kewajiban perpajakannya sehingga tidak perlu datang secara langsung ke Kantor Pelayanan Pajak. Teknologi elektronik ini sangat mempermudah pengelolaan database bagi petugas Pajak. Dengan menerapkan e-filing, sebagai suatu langkah yang diharapkan mampu memberikan layanan prima terhadap masyarakat sehingga dapat meningkatkan kepuasan wajib pajak sekaligus dengan penerapan e-filing diharapkan dapat memberikan kepuasaan kepada masyarakat. Penelitian ini bertujuan untuk menilai pemanfaatan e-Filing untuk pelaporan pajak dan mengukur kepuasan wajib pajak terhadap metode ini. Penelitian ini menggunakan pendekatan deskriptif kualitatif untuk menyelidiki penerapan e-Filing sebagai sarana baru penyampaian SPT, serta untuk mengetahui tingkat kepuasan terkait penggunaannya.
Analisis Perbandingan PP 23 Tahun 2018 dan PP 55 Tahun 2022 Pada Wajib Pajak Dengan Peredaran Bruto Tertentu Pada UMKM Wuri, Titiyoni Abdyan; Widodo, Ulfa Puspa Wanti
Jurnal Perpajakan dan Keuangan Publik Vol. 3 No. 1 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i1.33671

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) memberikan kontribusi yang cukup besar terhadap Produk Domestik Bruto (PDB) di Indonesia. Selain itu, pandemi Covid-19 juga berdampak pada menurunnya pendapatan UMKM. Hal-hal inilah yang menjadi dasar oleh otoritas pajak di Indonesia dalam menentukan besaran pajak penghasilan bagi UMKM yang omzetnya tidak lebih dari Rp4.800.000.000. Namun terdapat perbandingan regulasi yang mengatur besaran tarif pajak bagi UMKM. Maka artikel ini bertujuan untuk menganalisis adanya perbandingan PP Nomor 23 Tahun 2018 dan PP Nomor 55 Tahun 2022. Penelitian ini dilakukan dengan menggunakan metode penelitian deskriptif. Jadi hasilnya menyatakan bahwa perbandingan tersebut hanya mencakup aspek subjek pajak, pengecualian subjek pajak, batasan peredaran yang tidak dikenakan pajak penghasilan dan batasan waktu. Perbandingan yang paling berdampak terhadap keberlangsungan UMKM adalah penghasilan bruto sampai dengan Rp500.000.000 tidak dikenakan pajak penghasilan. Adanya perbandingan tersebut dapat diartikan bahwa pemerintah sedang melakukan perbaikan terkait pengenaan pajak penghasilan bagi UMKM. Hal ini dilakukan untuk menciptakan keseimbangan antara pembayaran kena pajak dan penghasilan.
Greenflation: Impacts on Public Policy and Economic Stability Nurjaman, Daffa Syafiq
Jurnal Perpajakan dan Keuangan Publik Vol. 3 No. 1 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i1.38413

Abstract

The study examined the phenomenon of greenflation and its implications for public policy and economic stability. Greenflataion refers to the rising costs of goods and services due to environmental policies and green transitions. This study employed a qualitative research design, analyzing secondary data from academic articles, policy reports, and economic analyses. Findings indicate that greenflation, while promoting environmental sustainability, presents challenges such as increased production costs, inflationary pressures, and social inequality. These outcomes necessitate comprehensive public policies to mitigate adverse economic impacts and ensure equitable green transitions. The study underscores the need for policy frameworks that balance environmental goals with economic stability and social equity.
Global Tax Trends and Transformations: A Literature Review on Change and Adaptation Annisa, Neng Nur; Nandy, Debasish
Jurnal Perpajakan dan Keuangan Publik Vol. 3 No. 1 (2024): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v3i1.38414

Abstract

This study aims to explore and analyze trends and transformations in the global tax system by referring to the latest literature studies. In the context of an ever-evolving economy and rapid globalization, tax systems in various countries are undergoing significant changes to respond to new challenges and adaptation needs. This study conducts a comprehensive literature review covering various aspects, including tax policy reform, the impact of digitalization on the tax system, and the application of new technologies in tax administration. Through an analytical approach, this study identifies key patterns in global tax transformation, such as the shift from traditional to digital-based taxation, and international efforts to address tax avoidance and profit shifting. This study also highlights the adaptation of tax systems in developing countries compared to developed countries, as well as the challenges and opportunities faced by each. The results of this study are expected to provide deeper insights into the dynamics of change in the global tax system and offer recommendations for policymakers, academics, and tax practitioners in formulating more effective and adaptive strategies and policies in the future.
Pemanfaatan Gerbang Pembayaran Nasional (GPN) untuk Memaksimalkan Penarikan Pajak Penghasilan (PPH) dalam Transaksi E-Commerce Nopita, Ita; Adinugraha, Hendri Hermawan
Jurnal Perpajakan dan Keuangan Publik Vol. 2 No. 2 (2023): Jurnal Perpajakan dan Keuangan Publik
Publisher : Department of Public Administration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jpkp.v2i1.26767

Abstract

Kemajuan dan pertumbuhan teknologi yang sangat pesat, khususnya peralatan elektronik dan komputerisasi, termasuk yang digunakan sebagai alat untuk transaksi elektronik, merupakan salah satu aspek penting dari revolusi industri 4.0. Dalam era globalisasi ini, kemajuan teknologi membawa kemudahan, tetapi bukannya tanpa bahaya, kerugian, dan keterbatasan. Ini memiliki masalah dengan pajak selain berurusan dengan masalah kejahatan dunia maya. Karena kemajuan bisnis yang cepat tidak selalu diikuti dengan kemajuan hukum yang setara, pemerintah menghadapi kesulitan unik dalam menangani masalah pajak, khususnya pajak penghasilan dari e-commerce. Pemerintah Indonesia menciptakan Gerbang Pembayaran Nasional (GPN) melalui Peraturan Bank Indonesia No. 19/PBI/2017 untuk memungkinkan switching dan interoperabilitas (mutually interoperable) untuk semua transaksi domestik atau pembayaran local. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu Library research dengan memahami dan menganalisa permasalahan dengan beberapa jurnal, buku, dan majalah sebagai referensi yang digunakan. Penelitian ini menyimpulkan bahwa tanpa adanya kerjasama atau modifikasi peraturan lain, penggunaan GPN sebagai alat untuk mengoptimalkan pemungutan PPh tidak akan berhasil. Sejalan dengan itu, Pemerintah Republik Indonesia melalui Kementerian Keuangan harus menerbitkan peraturan mengenai proses dan tata cara pemotongan pajak atas transaksi e-commerce pihak ketiga. Pelaku bisnis, yang bisa membuktikan keakuratan data penjual, dan warga negara Indonesia.

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