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Retnaningtyas Widuri
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International Journal of Pertapsi
Published by Universitas Kristen Petra Surabaya
ISSN : -     EISSN : 30255945     DOI : https://doi.org/10.9744/ijp
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Pertapsi (IJP) is peer–reviewed journal publishing high–quality, original research and published biannually (January and July) by Pertapsi-Indonesia. The aim of IJP is to provide an intellectual platform for the international scholars and to promote interdisciplinary studies in business and social science and become the leading journal in socio humaniora and social science in the world. The Indonesian Journal of Pertapsi (IJP) accepts articles original empirical (qualitative or quantitative) research, literature reviews, theoretical or methodological contributions, integrative reviews, meta-analyses, comparative or historical studies that meet the standards established for publication in the journal on the following topics: Taxation, Business Law, Financial Accounting, Management Accounting, Behavior in Accounting, Sustainability Accounting, Public Sector Accounting, Auditing, Budgeting and Financing, Capital Market and Corporate Governance.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 4 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2025): August 2025" : 4 Documents clear
Analysis of Strategies and Challenges for The Development of Fiscal and Non-Fiscal Incentives in the Indonesia’s New Capital City (IKN) and Its Comparison to Other Economic Zones After the Implementation of PMK 136 of 2024 Anwar, Muhammad Khoirul; Adrianto, Zaldy
International Journal of Pertapsi Vol. 3 No. 2 (2025): August 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.2.45-55

Abstract

The implementation of Global Minimum Tax (GMT) through Indonesia's Finance Minister Regulation No. 136/2024 has fundamentally transformed investment incentive strategies, particularly challenging traditional tax-based approaches used to attract foreign investment to Indonesia's New Capital City (IKN). This study analyzes strategies and challenges in developing fiscal and non-fiscal incentives in IKN post-GMT implementation and compares them with existing Special Economic Zones (KEK), Batam Zone, and Bonded Zones. The research employs descriptive qualitative methods through in-depth interviews with key stakeholders from the Directorate General of Taxes, Fiscal Policy Agency, tax practitioners, and academics, complemented by comprehensive literature review. Findings reveal Indonesia's strategic transformation from rate-based incentives toward GMT-compliant alternatives including Qualified Refundable Tax Credit (QRTC) and enhanced non-fiscal incentives such as regulatory simplification and infrastructure support. Key challenges include GMT regulatory complexity, inter-agency coordination limitations, and fiscal capacity constraints. IKN demonstrates competitive advantages through lowest investment thresholds, longest incentive duration, and most comprehensive incentive portfolio compared to other economic zones. This study provides the first comprehensive analysis of GMT adaptation in new capital city development, offering theoretical insights on international taxation policy and practical guidance for developing countries navigating similar challenges.
Tax Avoidance in Industrial Sector Companies: What are the Influencing Factors? Abdullah, Rahmat Rizky; Chamalinda, Khy'sh Nusri Leapatra
International Journal of Pertapsi Vol. 3 No. 2 (2025): August 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.2.56-63

Abstract

This study aims to analyze and explain the effect of financial distress, capital intensity, company size, and multinationality on tax avoidance. The independent variables used in this study are financial distress, capital intensity, company size, and multinationality. The dependent variable used in this study is tax avoidance. The population in this study is all industrial sector companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. A purposive sampling technique was used to select the data available in this study. After the classification was carried out, 38 companies were obtained that met the sample criteria. The total sample used in this study was 190 samples. The data analysis method used is multiple linear regression. Data processing in this study was carried out using SPSS 26 software. The results of this study show that financial distress and multinationality have no effect on tax avoidance. Capital intensity and company size have an effect on tax avoidance.
Reforming Taxpayer Identification: A Literature Study on the NIK-NPWP Synchronization Framework in Indonesia Tofan, Ali
International Journal of Pertapsi Vol. 3 No. 2 (2025): August 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.2.73-77

Abstract

This study investigates the integration of the Population Identification Number (NIK) as the Taxpayer Identification Number (NPWP) in Indonesia's tax administration system. The research examines its impact on taxpayer compliance, administrative efficiency, and data accuracy. Results indicate that the synchronization of NIK and NPWP significantly enhances compliance by addressing information asymmetry, improving data reliability, and simplifying administrative processes. However, challenges such as data mismatches, limited technological infrastructure, and low public awareness persist, hindering the full potential of this initiative. The study underscores the importance of adopting advanced technologies like blockchain and implementing targeted educational programs and policy interventions to overcome these barriers. This integration is identified as a pivotal step in fostering a transparent and efficient tax ecosystem in Indonesia. The findings contribute to the discourse on tax system modernization and offer actionable insights for enhancing governance and compliance in emerging economies.
Optimizing Income Tax Article 21: Simultaneous Use of Gross and Gross Up Methods (Case Study of PT. X) Sulastri, Ulfa; Nisa, Farhatun
International Journal of Pertapsi Vol. 3 No. 2 (2025): August 2025
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.3.2.64-72

Abstract

This study aims to analyze the effectiveness of the application of mixed method (gross and gross-up) in the calculation of Income Tax Article 21. The analysis focuses on the suitability of the method with the applicable tax provisions, as well as its impact on tax liabilities, fiscal efficiency, and cash flow management of the company. This research uses a descriptive qualitative approach with a case study method at PT X. The data used are primary and secondary data collected through observation, interviews, and documentation on the calculation of Income Tax 21 for the December period for the Director position. The results showed that the application of mixed method is a tax planning strategy that is legally valid, adaptive to the company's financial condition, and able to increase the efficiency of the tax burden, especially in the face of irregular income. In its application, this method faces challenges in the form of technical complexity of calculations and limitations of the tax administration system. Therefore, it is necessary to prepare systematic and accountable documentation, as well as active communication with tax authorities to mitigate the risk of fiscal correction and ensure the suitability of the withholding method with the company's financial condition.

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