Day: September 22, 2023

Analisis Pelaksanaan Pengawasan Pengenaan Pajak Penghasilan Atas Penghasilan Youtubers Pada Direktorat Jenderal Pajak Tahun 2018

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Penulis

Ainul Dian Lestari, Safri Nurmantu, and Resista Vikaliana

Abstrak

The phenomenon of technological development at this time resulted in many types of new jobs that have sprung up. The new types of work include programmers, and YouTubers. Both types of work each use a different social media platform for their work media. If a celebgram uses Instagram, Youtuber uses YouTube as a creative platform for his work.

Based on this, the study would like to know the process of implementation of supervision carried out by the Directorate General of Taxes in overseeing the potential income tax arising from the income of Google AdSense. In detail, the purpose of this study is to analyze the implementation of the supervision of income taxation on adsense income received by Youtubers, analyze the inhibiting entities that are simultaneously interrelated with the implementation of the supervision of the imposition of income tax youtubers, as well as analyze the driving entities that are simultaneously interrelated with the implementation of the imposition of supervision YouTubers income tax. The study was conducted with a qualitative approach. Informants consist of the Directorate of Potential Compliance and Tax Revenue/ PKP Directorate, 2 (two) Youtubers, in this case the intended Youtuber is a YouTuber who has received income from Google Adsense and 1 (one) Academic Lecturer. Data were analyzed using the Huberman Miles Model.

The results showed that the supervision process carried out by the Directorate General of Taxes in order to monitor the potential tax arising from adsense income is not effective. Simultaneous inhibiting entities that are interrelated with the implementation of supervision over the imposition of income tax on income of the youtubers is that the Directorate of Potential Compliance and Tax Revenue/ PKP Directorate does not have the overall Taxpayer Youtuber data, so that the identification of WP youtuber compliance is not comprehensive and the AdSense revenue calculation scheme conducted by Google is unknown to the PKP Directorate . The Supporting Entity is simultaneously interrelated with the implementation of the supervision of the imposition of income tax on income of youtubers is to socialize the imposition of income tax arising from adsense income to the youtubers and follow up on cooperation with Google from the regulatory channel.

Kata kunci

Taxation, Income Tax, Youtubers

Artikel ilmiah

PDF

Sitasi

Lestari, Ainul Dian; Nurmantu, Safri ; dan Vikaliana, Resista. “Analisis Pelaksanaan Pengawasan Pengenaan Pajak Penghasilan Atas Penghasilan Youtubers Pada Direktorat Jenderal Pajak Tahun 2018”. Jurnal Reformasi Administrasi Vol. 6, No. 2, September 2019, pp. 144-162. https://doi.org/10.31334/reformasi.v6i2.528.g338 

Tax Amnesty

Pengaruh Tax Amnesty Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Bireuen Tahun 2016

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Penulis

Rizki Saputra, Safri Nurmantu

Abstrak

This research was conducted to analyze The Influence of Tax Amnesty, Tax sanctions toward compliance of taxpayers of KPP Pratama Bireuen. This Research is conducted in KPP Pratama Bireuen. This research using quantitative method. Analysis of data used through  instrument analysis research including validity test, reliability test, hypothesis test, correlation analysis, kolmogorof-smirnov test, multicollinearity test, heteroskedastisitas test, autocorrelation test, partial significant test, simultant significant test, simple linier regression analysis. The result showed partially Tax Amnesty has no significant effect on compliance of taxpayer, while Tax Sanctions have an positive significant effect  on compliance of taxpayer and simultaneously F Value Count = 51.345 greater than  F Table = 3.09 then H O rejected with significant level. This means  that the independent variable, Tax Amnesty and  Tax sanctions have a mutually significant influence on compliance of taxpayer. Thus increasing Tax Amnesty and Tax Sanctions also increasing compliance of taxpayer.

Kata kunci

Tax Amnesty; tax sanctions; compliance of taxpayer

Artikel

PDF

Sitasi

Saputra, Rizki & Nurmantu, Safri. “Pengaruh Tax Amnesty Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pada Kantor Pelayanan Pajak Pratama Bireuen Tahun 2016”. Jurnal Ilmiah Untuk Mewujudkan Masyarakat Madani ISSN 2355-309X. Volume 5, No. 1, Maret 2018. https://doi.org/10.31334/reformasi.v5i1.465.g284 

Tax Incentive Policy for Geothermal Development: A Comparative Analysis in ASEAN

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Penulis

Mohammad Zainul Abidin, Haula Rosdiana, Roy Valiant Salomo

Abstrak

This paper examines tax incentive policies in geothermal industries in ASEAN to better understand the development of geothermal industry investment in the ASEAN Member States (AMS) using a qualitative method. The results indicate that tax incentive policies have supported the investment climate and the development of geothermal industries in the AMS. Geothermal investments and production capacities in AMS have increased significantly. AMS that provide geothermal tax incentives include Indonesia, Lao PDR, the Philippines, Thailand and Vietnam. The performance of geothermal tax incentive policies is reflected in the level of utilization of geothermal potential, which is higher in states that provide greater tax incentives. The results also indicate that geothermal power plants in AMS use dry steam, flash and binary cycle technologies with flash plants being the most common. Results suggest that the future development of geothermal energy in AMS will be related to the tax incentive policy and investment climate in those states. Furthermore, the granting of various types of tax incentives should be focused on the initial investment in geothermal development.

Artikel

PDF

Sitasi

Abidin, Mohammad Zainul; Rosdiana, Haula; Salomo, Roy Valiant, “Tax Incentive Policy for Geothermal Development: A Comparative Analysis in ASEAN”, P International Journal of Renewable Energy Development . Feb2020, Vol. 9 Issue 1, p53-62. 10p.

fiskal policy

Evaluation of Fiscal Policy on Agropolitan Development to Raise Sustainable Food Security (A Study Case in Bangli Regency, Kuningan Regency and Batu Municipality, Indonesia)

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Penulis

Haula Rosdiana;

Inayanti;

Murwendah

Abstrak

This research examined the stagnant and even declining condition of the agropolitan program was implemented in Indonesia since 2002. Its progress was obstructed due to the national leadership restructuration. Worse of all, there is no Ministry to coordinate the implementation of this program, and minimal support from fiscal policies. The results of this research revealed how the fiscal policy implemented for the acceleration of agropolitan development has not been formulated in a comprehensive, integrative, and holistic manner yet. The current funding mechanism consists of different fiscal policies in each Regency/ City. This includes the different sources of funding, various agencies, and support from the community depending on the area. These differences also affect the success of the implementation of the agropolitan program in each area. In order to allow fiscal policy to accelerate the development of agropolitan areas, the Agropolitan Program Working Group must be more effective in coordinating the funding for the agropolitan program. The National Development Planning Agency must act as a coordinator so the agropolitan program will not overlap with other policies, or even become unnoticed. The the Master Plan for the Acceleration and Expansion of Economic Development (MPAEED) program should be integrated with agropolitan program due to their many similarities. By integrating these two programs, the objective of opening more employment opportunities, increasing the people’s profit thus improving their welfare, and improving agricultural sustainability, can be reached. Also, the coordination and integration of these programs will result in a more effective and efficient funding system.

Kata kunci

Agropolitan development; Fiscal policy; Growth center instrument; Tax incentives; Tax policy

Artikel

PDF

Sitasi

Haula Rosdiana, Inayati, Murwendah, Evaluation of Fiscal Policy on Agropolitan Development to Raise Sustainable Food Security (A Study Case in Bangli Regency, Kuningan Regency and Batu Municipality, Indonesia), Procedia Environmental Sciences, Volume 20, 2014,
Pages 563-572, ISSN 1878-0296, https://doi.org/10.1016/j.proenv.2014.03.069.