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Wildan Ahmil Kautsar
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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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Analisis Kepatuhan Wajib Pajak Orang Pribadi Pengusaha Tertentu Dalam Pajak Penghasilan (Studi Kualitatif Pada Pelaku Thrift Shop) Desty Ayu, Nanda; Furqon, Imahda Khoiri
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.v2i2.30251

Abstract

Pajak Penghasilan menjadi salah satu sumber pendapatan utama bagi pemerintah dalam menjalankan berbagai program pembangunan dan pelayanan kepada masyarakat. Artikel ini bertujuan untuk menggali pemahaman yang lebih mendalam tentang faktor-faktor yang mempengaruhi kepatuhan WP OP yang merupakan pengusaha thrift shop dalam membayar pajak, dan juga mengetahui upaya-upaya yang dapat dilakukan untuk meningkatkan kepatuhan pembayaran pajak pada usaha thrift shop. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kualitatif dengan menggunakan pendekatan studi kepustakaan. Faktor-faktor yang mempengaruhi seseorang dalam membayar pajak meliputi pengetahuan perpajakan, kualitas pelayanan, sistem perpajakan, sanksi perpajakan, dan kesadaran wajib pajak itu sendiri. Adapun upaya yang dapat dilakukan untuk meningkatkan kepatuhan pembayaran pajak pada usaha thrift shop meliputi strategi bangga bayar pajak, pendampingan, penurunan tarif pajak, sosialisasi pajak, dan juga modernisasi sistem administrasi perpajakan. Dapat disimpulkan bahwa pajak merupakan pendapatan paling tinggi untuk negara. Salah satu bentuk penerimaan pajak yaitu dari sektor bisnis yang kini juga memiliki jumlah yang tidak sedikit. Sektor bisnis tersebut salah satunya adalah thrift shop. Meskipun sektor bisnis di Indonesia mengalami peningkatan, namun kepatuhan dalam membayar pajak masih tergolong rendah yang disebabkan oleh kurangnya kesadaran pelaku usaha serta didukungnya beberapa faktor. Maka dari itu perlu dilakukan strategi yang dapat meningkatkan kesadaran pelaku usaha dalam membayar pajak.
Analisis Dampak Ketidakpatuhan Wajib Pajak Terhadap Pembangunan Negara Saputri, Bella Dwi
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.v2i2.30989

Abstract

Pajak merupakan sumber pendapatan negara utama dan terbesar di Indonesia. Pajak digunakan untuk mendukung pembangunan negara dengan berbagai cara termasuk salah satunya yaitu pendanaan program dan layanan publik, pajak yang digunakan untuk membiayai program dan layanan publik seperti pendidikan, kesehatan, infrastruktur, pertahanan, dan pelayanan masyarakat lainnya. Rasio terjadinya ketidakpatuhan wajib pajak ini terbukti sudah tinggi, dengan banyaknya pebduduk yang berpenghasilan tinggi tetapi mereka tidak membayar pajak bahkan tidak melaporkan pendapatannya yang sesuai dengan realita. Penelitian ini bertujuan untuk mengetahui bagaimana dampak ketidakpatuhan wajib pajak terhadap pendapatan negara yang berpengaruh pada pembangunan negara. Tujuan dari penelitian ini juga agar pembaca memiliki kesadaran dalam pembayaran pajak untuk mendukung pembangunan dalam negara. Penelitian ini menggunakan penelitian melalui studi Pustaka. Studi Pustaka merupakan penelaahan terhadap bahan-bahan pustaka yang berkaitan dengan permasalahan yang diteliti. Metode peneitian ini menggunakan literatur review yang bersumber dari beberapa buku, jurnal, dan website. Ketidakpatuhan ini dapat terjadi dalam berbagai bentuk, termasuk penghindaran pajak, penggelapan pajak, atau penyampaian informasi yang tidak akurat kepada otoritas pajak. Ketidakpatuhan wajib pajak dapat dibagi menjadi dua yaitu ketidakpatuhan formal dan ketidakpatuhan material. Dengan ketidakpatuhan wajib pajak ini berpengaruh pada pendapatan dan pembangunan negara yang kurang maksimal karena sebagian besar pendapatan negara berasal dari pembayaran pajak dari penduduk.
Green Infrastructure Fadhillah, Rani; Maulida, Alifya Assya; Hayat, Cahya Fathul; Ridwan, Muhammad
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.v2i2.35678

Abstract

Semakin meningkatnya Tingkat kepadatan penduduk sehingga mengurangnya ruang terbuka hijau juga letak geografis Indonesia yang rentan terhadap bencana menjadi masalah yang bisa di selesaikan dengan adanya program green infrastruktur. Penelitian ini bertujuan untuk menganalisis sejauh mana konsep Green Infrastructure di terapakan di Indonesia. Metode penelitian yang di gunakan dalam penelitian ini adalah metode studi litelatur yaitu kegiatan pengumpulan data tertulis atau data Pustaka yang sesuai dan relevan. Penelitian ini menghasilkan bahwa kasus bencana alam di sebabkan oleh peningkatan kepadatan penduduk sehingga ruang terbuka hijau yang dimiliki semakin berkurang juga kondisi geografis Indonesia yang rentan terhadap bencana hal ini berdampak pada kesehatan dan kenyamanan makhluk yang ada sehingga green infrastructure menjadi solusi untuk mengatasi hal tersebut Penelitian menyimpulkan bahwa banyak daerah di Indonesia yang sudah menerapkan program green infrastruktur yang mana program ini merupakan pendekatan yang baik dalam pencegahan juga pelestarian lingkungan dimana kepadatan penduduk semakin meningkat dan juga kondisi geografis Indonesia yang rentan terhadap bencana dengan berjalannya program green infrastruktur ini dapat meningkatkan kondisi lingkungan dan meminimalisir atau pencegah terjadinya bencana. Penelitian berkontribusi membantu pembaca memahami pentingnya green infrastruktur dan dampak potensialnya pada lingkungan.Kata kunci: infrastruktur hijau, ruang terbuka hijau, lingkungan
Analisis Kebijakan Blue Economy di Indonesia Latif, Muhamad Faisal Abdul; Wafa, Salma Nur’aina; Alia, Siti
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.v2i2.38412

Abstract

Penelitian ini bertujuan untuk mengetahui kebijakan implementasi blue economy di Indonesia beserta tantangannya. Metode penelitian yang digunakan adalah pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui studi kepustakaan menggunakan metode PRISMA dan database Directory of Open Access Journals (DOAJ). Indonesia memfokuskan konsep blue economy melalui kebijakan ekonomi berbasis kelautan. Hasil penelitian menunjukkan bahwa penerapan model ekonomi biru di Indonesia lebih terfokus pada industri perikanan, dengan penekanan pada pembangunan infrastruktur kelautan yang berkelanjutan dan pengelolaan sumber daya laut dengan prinsip efisiensi alam dan zero waste. Namun, implementasi blue economy juga menghadapi berbagai tantangan, seperti kerusakan ekosistem laut akibat aktivitas ekonomi yang tidak berkelanjutan, konflik antara sektor perikanan dan pariwisata bahari, kebijakan yang belum jelas atau tumpang tindih, keterbatasan teknologi, dan kurangnya pendanaan. Diperlukan kebijakan yang komprehensif, investasi dalam penelitian teknologi kelautan, serta kemitraan antara pemerintah, sektor swasta, dan komunitas internasional untuk mendukung pertumbuhan blue economy secara berkelanjutan
Development of Carbon Pricing Policies for Creating a Low-Carbon Economy: A Systematic Literature Review Using PRISMA Ranteala, Anisa Oktaviani; Firdaus, Rifqi Ihsan; Nur, Mohamad Ichsana
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.v3i1.38488

Abstract

This article discusses the development of carbon pricing as a strategy to create a low-carbon economy. Carbon pricing is defined as an economic policy that imposes a cost on CO2 emissions, with several countries, including Japan and Indonesia, having implemented related regulations. The study employs a Systematic Literature Review (SLR) approach using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology. Challenges in implementing carbon pricing include economic distribution issues, political resistance, and the need for international policy harmonization. Given the urgency of addressing climate change, carbon pricing is a crucial policy instrument for transitioning to a low-carbon economy and achieving environmental sustainability. Special support for industries and vulnerable populations, as well as monitoring and evaluating the impact of the policy, is essential to ensure the effectiveness and fairness of carbon pricing strategies.
Postmodern Perspective of International Political Economy Dutta, Sujit; Nandy, Debasish
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 2 (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.v4i2.27747

Abstract

Postmodernism represents a literary trend that is evident in every era, leading to a variety of perspectives and conflicting scenarios. It is frequently described as a dramatic struggle that contests the principles of modernism. The features of postmodernism encompass indeterminacy, relativity, hybrid concerns, and a resistance to the profound void. Numerous forms of brief narratives exist, offering localized interpretations of events or issues that do not seek to transcend the spatial dimensions of time and space to achieve universality. The idea of a more extensive basis for legitimacy assessment is dismissed in favor of a logical examination of diverse narratives. This total relativity is the hallmark of postmodern epistemology. A crucial element of postmodernism is the indistinct boundary between reality and its representations. This paper investigates the postmodern viewpoint within the realm of international political economy, concentrating on transnational economic phenomena such as the movement of money and labor, currency accessibility, trade dynamics, exports, imports, protectionist measures, tariffs, non-tariff barriers, production processes, and the operations of multinational corporations. The objective is to clarify various dimensions of postmodernism in the context of international political economy. The content analysis method will be applied in this paper.
Examination of the Historical Development of Human Rights From the Traditional African Perspective Antai, Godswill; Jr, Cyril Osim Ndifon; Betiang, Peter; Olofu, Paul Agbade; Basake, Julius A
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 2 (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.v4i2.49357

Abstract

This study analyses the history of human rights from the classical African tradition, which is the historic evolution and recognition of human rights standards in the traditional African society, which was in existence before the colonial era. The study addresses the issue of the phenomenal mis-conception that exists in the public’s mind that human rights is a purely Western phenomenon, conveniently forgetting the fact that the African society has for thirty thousand years been a custodian of values and tradition that protected human dignity, equity, justice and the common good. This study aims to investigate and critique the principles of human rights inherent in old African customs and traditions, cultures and institutions, and evaluate how relevant they are to the contemporary discourse of human rights.  Applying a doctrinal based and analytical research approach, this study draws on historical, anthropological, and philosophical documents to chart the evolution of human rights-like norms in traditional African settings. This study's scope involves a thematic analysis of customary laws, justice, social hierarchies, and religious ideologies through which the protection of individual and collective rights was enabled. Findings reveal that traditional African societies employed an integrated understanding of rights and duties, often prioritizing harmony, restorative justice, and communal solidarity. In conclusion, the study contends that a culturally aware approach to human rights is paramount in bridging global standards with local conditions in Africa.
Taxpayer Understanding of Tax Obligations in the Digital Era Tarmui, Elda Purwanti; Imahda Khoiri Furqon
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 2 (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.v4i2.51296

Abstract

This study explores taxpayers’ understanding of tax obligations in the digital era, focusing on how digital transformation affects compliance behavior and awareness. The rapid digitalization of tax administration through systems such as e-filing, e-billing, and e-registration has reshaped the interaction between taxpayers and tax authorities. However, the success of these innovations depends largely on the taxpayers’ ability to comprehend both regulatory provisions and technological procedures. Using a qualitative descriptive approach, this study analyzes secondary data from government reports, academic journals, and previous empirical research to identify patterns in taxpayer behavior and comprehension. The findings reveal that digital literacy, awareness, and knowledge of tax procedures are key determinants of compliance in a technology-driven environment. Taxpayers with sufficient understanding tend to demonstrate higher levels of voluntary compliance and trust in the digital tax system. Conversely, low digital competence and limited understanding hinder optimal utilization of online services. The study emphasizes the importance of education, outreach, and user-friendly digital infrastructure as strategies to strengthen taxpayer compliance in the digital age. These findings contribute to the broader discussion on how to achieve a transparent, efficient, and inclusive digital tax administration in Indonesia.
The Impact of Carbon Tax Implementation on Indonesia's State Budget Revenue Efforts for Sustainable Economic Growth: Revenue Potential, Challenges, and Policy Solutions Tiara; Salma Isnaeni; Sakti, Fajar Tri
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 2 (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.v4i2.53168

Abstract

The increasing need for state financing and Indonesia's commitment to reducing greenhouse gas emissions require the presence of fiscal instruments capable of supporting economic and environmental sustainability. The carbon tax is a strategic policy because it functions as an emissions control tool and a new source of revenue for the State Budget (APBN). This study aims to analyze the potential state revenue from the implementation of the carbon tax, identify challenges, and formulate optimal policy solutions. The research method used is a qualitative approach through literature study utilizing secondary data. The results show that the carbon tax has significant potential to expand the tax base and increase state revenue, particularly from the high-emission energy sector, as well as encourage changes in consumption and production behavior towards a low-carbon economy. However, the implementation of the carbon tax in Indonesia still faces challenges. The policy implications of this study emphasize the importance of strengthening public outreach, developing an integrated and transparent MRV system, and improving institutional coordination so that the carbon tax can be optimized as a sustainable fiscal and environmental instrument.
Eco and CFA Franc: Continuation or Rupture of Colonial Legacies in Postcolonial Monetary Sovereignty? Kanté, Lassana
Jurnal Perpajakan dan Keuangan Publik Vol. 4 No. 2 (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.v4i2.54108

Abstract

CFA has been created in 1945 by colonial France. CFA has stood for Colonies Françaises d’Afrique with fourteen West African countries. The West African space is divided in two zones: the West African Economic and Monetary Community called WAEMU (UEMOA in French), and the Central African Economic and Monetary Community also known as CAEMC or CEMAC in English. CFA has been guaranteed by the French Treasury and pegged by the euro. It was partially governed by colonial France. In Contrast, Eco refers to a single currency that the Economic Community of West African States (ECOWAS) proposed for the economic integration and monetary independence in West Africa. In opposition to CFA, the Eco has been designed as decoupled from the institutions of France. The latter reflects pan-African economic identity and ideology. The objective of the present paper is to analyze the representation of neocolonialism in reference to the two economic currencies. In other words, we aim to study the decolonial image of West African monetary currency in reference the transition from CFA to Eco.

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