Category: Artikel Ilmiah

taxpayer

Analysis of the Effectiveness of Taxpayer Data Security in Implementing Tax Obligations at the Directorate General of Taxes

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Penulis

Novianita Rulandari;
Alian Natision;
Victor Van Kommer;
Andri Putra Kesmawan;
Suryanih Suryanih

Abstrak

Taxpayer data security in carrying out tax obligations at the Directorate General of Taxes has experienced several problems of taxpayer data leakage because the security system is still weak, so that it is infected with malware that is able to steal taxpayers’ personal data. This study aims to evaluate the effectiveness of taxpayer data security in carrying out tax obligations with case studies at the Directorate General of Taxes, knowing the obstacles faced by the Directorate General of Taxes in building a taxpayer data security information system and analyzing the efforts made by the Directorate General of Taxes regarding the development taxpayer data security system in carrying out tax obligations. This study uses a descriptive qualitative approach. Data collection techniques through observation, interviews, and documentation studies as well as data analysis techniques using content analysis. The results of this study indicate that after the taxpayer data leak occurred, the Directorate General of Taxes carried out a comprehensive system improvement so that the level of taxpayer data security became better. The participation of taxpayers in using a strong username and password is an important factor that determines the taxpayer’s own data. The Directorate General of Taxes seeks to improve the security system and provide socialization to taxpayers to always use usernames and passwords that are not easily guessed and to periodically change E-filing passwords.

Kata kunci

Data Security Effectiveness; Information Systems; Taxpayer; E-filing

Artikel ilmiah:

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Competition and Cooperation in Economics and Business

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Penulis

Dodik Siswantoro;

Haula Rosdiana;

Heri Fathurahman

Abstrak

The objective of paper is to create an Islamic accountability index of cash waqf institution in Indonesia. Cash waqf is a new phenomenon in Indonesia since the Act was just issued in 2004. Some new cash waqf institutions were established but unfortunately without tight monitoring from the government. An accountability index can show the reported activity of cash waqf institution. This may help society to see the accountability condition of the institution. Research method conducted is based on qualitative method with literature review. In-depth interview is added to confirm and to enrich the index analysis. The index is tested to cash waqf institution based on web basis. The result may show that accountability index may describe some activities and financial report of cash waqf institutions. Most cash waqf institutions have not high index for the accountability. This may be caused by limited support of the cash waqf institutions to show their accountability. Cash waqf institutions should prepare the supported information system to show the accountability especially in the online system.

Artikel ilmiah

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Sitasi :

Rosdiana, H. (2018). Pengantar Ilmu Pajak : Kebijakan Dan Implementasi Di Indonesia. (Patent No. EC00201822239).
tax compliance

What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia

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Penulis 

Prianto Budi Saptono, & Ismail Khozen

Abstrak

Purpose: Even as governments worldwide take extraordinary measures and spend unprecedented amounts of their state budgets to combat COVID-19, tax compliance remains challenging. Therefore, this study employs previously identified predictors to investigate the factors that persuade individual taxpayers to comply with the law.Design/methodology/approach: Individual taxpayers in Indonesia (N = 699) who had experienced COVID-19-related benefits were asked to assess the provided evaluation regarding the tax compliance intention and its determinants. The bootstrapping analysis was employed using smart partial least squares (SmartPLS) to test the hypotheses. Findings: The results suggest that the perceived fiscal exchange, tax morality, tax fairness, tax complexity and the power of authority are significant determinants of tax compliance intention. This study also supports the indirect effects of numerous factors on tax compliance intention through the perceived fiscal exchange and tax morality. In practice, reminding taxpayers of how tax payments fund public services, improving taxpayer morale, increasing the perceived fairness of the tax system, streamlining the tax code and managing the effectiveness of tax administration could all lead to a greater intention to comply with the law.Originality/value: In addition to highlighting the dynamics of tax compliance amid the unprecedented pandemic crisis, our findings also provide insight into the importance of perceived fiscal exchange and tax morality for achieving and sustaining planned behavior to comply with tax rules.

Artikel ilmiah

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Sitasi

Prianto Budi Saptono, Ismail Khozen. What determines the tax compliance intention of individual taxpayers receiving COVID-19-related benefits? Insights from Indonesia. International Journal of Sociology and Social Policy. 2023; ahead-of-p (ahead-of-p):https://doi.org/10.1108/ijssp-02-2023-0045

Development of Climate-Related Disclosure Indicators for Application in Indonesia: A Delphi Method Study

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Penulis 

Prianto Budi Saptono, Gustofan Mahmud, Intan Pratiwi, Dwi Purwanto, Ismail Khozen, Muhammad Akbar Aditama, Siti Khodijah, Maria Eurelia Wayan, Rina Yuliastuty Asmara, & Ferry Jie

Abstrak

Indonesia is currently preparing to adopt the climate-related disclosure standard. Before this new standard is implemented effectively, the Institute of Indonesia Chartered Accountants (IAI), the Indonesia Task Force on Comprehensive Corporate Reporting (CCR) leader, recognised the importance of harmonising this standard’s key disclosure indicators with Indonesian regulations and business characteristics. In this case, input from various constituencies may be required, particularly regarding the mechanism that enables entities with varying capabilities and levels of preparation to apply this new standard. Hence, the main objective of this paper is to develop weighted and applicable climate-related disclosure indicators. We use the Delphi method to achieve this objective by involving several experts representing various user groups that influence accounting standard formulation in Indonesia. The Delphi method is a decision-making tool that establishes an effective communication process, facilitating complex problem solving. This study finalised 44 climate-related disclosure indicators based on the results of two Delphi rounds. Overall, 48% (21/44) of climate-related disclosure indicators were identified to be highly applicable. Among these high-relevance indicators, there were 10% (2/21) Governance, 24% (5/21) Strategy, 42% (9/21) Risk Management, and 24% (5/21) Metrics and Targets indicators. Additionally, around 20% (9/44) of climate-related disclosure indicators received 100% approval from the experts. Along with various essential implications, we argue that these results provide useful additional information for the national standard setter for the climate-related disclosure standard that are efficient and less burdensome to entities.

Artikel ilmiah

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Sitasi

Prianto Budi Saptono; Gustofan Mahmud; Intan Pratiwi; Dwi Purwanto; Ismail Khozen; Muhamad Akbar Aditama; Siti Khodijah; Maria Eurelia Wayan; Rina Yuliastuty Asmara; Ferry Jie. 2023. “Development of Climate-Related Disclosure Indicators for Application in Indonesia: A Delphi Method Study.” Sustainability 15, no. 14: 10915.https://doi.org/10.3390/su151410915

Obedience to Uli’l-Amr and Tax Compliance: Islamic Scholarly Perceptions

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Penulis

Prianto Budi Saptono;

Ismail Khozen;

Ferry Jie

Abstrak

For Muslims, all aspects of human life including politics and leadership are governed by the Holy Qur’ān. One of the well-known verses is QS. An-Nisa [4]: 59 which instructs the Muslims to obey uli’l-amr. The literature, however, shows that the scope of obedience is not absolute. Resultantly, the current research aims to understand the tax compliance in the context of obedience to authority. It provides a contemporary viewpoint from the Islamic boarding school (pesantren) communities in Depok, Indonesia about enrichment. Both quantitative research and field observations have been used to accomplish the research goals. Focusing on the pesantren communities’ support for the operation of public services, it highlights the connections between obedience to authority and tax compliance. They confirm several assertions frequently linked to tax compliance based on the responsibility on order to obey the ruler, the legitimacy of tax collection, and the intention to engage in tax (non) compliance. The findings enhance the pesantren environment’s support for taxation as a commitment to implement QS. An-Nisa [4]: 59. If the government’s ability to collect taxes is constrained, it would remind them to handle this resource efficiently. This study emphasises the importance of taxation for the viability of the state with genuine support for taxation, transcending any political right. Since uli’l-amr is inherent in religious teachings, the government’s main goal remains to encourage taxpayer compliance through various means of assistance. In this regard, recommendations for promoting tax compliance through some mechanisms are also presented.

Artikel ilmiah

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Sitasi

Prianto Budi Saptono; Ismail Khozen; Ferry Jie. 2023. “Obedience to Uli’l-Amr and Tax Compliance: Islamic Scholarly Perceptions.” Journal of Islamic Thought and Civilization 13, no. 1: . https://doi.org/10.32350/jitc.131.08 

Analisis Pengetahuan Wajib Pajak Terhadap Pemenuhan Kewajiban Perpajakan UMKM : Sebuah Studi Pemetaan Sistematis

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Penulis

Wahyu Sinta Eliysabet, Safri Nurmantu & Resista Vikaliana

Abstrak

Penelitian ini bertujuan untuk mengindentifikasi dan menganalisis pengetahuan Wajib Pajak Terhadap Pemenuhan Kewajiban Perpajakan UMKM dengan menggunakan metode studi pemetaan sistematis untuk menelaah publikasi ilmiah pengetahuan Wajib Pajak terhadap Pemenuhan Kewajiban Perpajakan UMKM yang dihasilkan dari waktu ke waktu, fokus dan jenis penelitian yang paling banyak diselidiki, dengan menelusuri 134 (seratus tiga puluh empat) artikel berdasarkan pada area topik yang diteliti de ngan kategori Peraturan Perpajakan, Kepatuhan Wajib Pajak, Implementasi PP No. 46 Tahun 2013 dan Implementasi PP No.23 Tahun 2018 kemudian diperkecil menjadi 50 (lima puluh) artikel yang berfokus pada metode penelitian kualitatif dan kuantitatif dan jenis penelitian yaitu validation Research, evaluasi research, solution proposal, philosophical paper dan experience paper. Hasil dari penelitian ini menggunakan teori mardiasmo dan chatarina yang mengemukakan tiga kriteria dalam pengetahuan kewajiban perpajakan, pemahaman peraturan pajak UMKM, dan kepatuhan dalam pelaksanaan kewajiban perpajakan UMKM sehingga menunjukan bahwa pemahaman pengetahuan Wajib Pajak terhadap pemenuhan kewajiban perpajakan UMKM berpengaruh positif terhadap kepatuhan Wajib Pajak UMKM karena semakin tinggi tingkat pemahaman pengetahuan perpajakan UMKM maka akan semakin tinggi juga kepatuhan Wajib Pajak UMKM.

Kata kunci

UMKM, Peraturan Perpajakan, Kewajiban Pajak,Studi Pemetaan Sistematis

Artikel ilmiah

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Sitasi

Eliysabet, W.S., Nurmantu S., & Vikaliana, R. (2022). Analisis Pengetahuan Wajib Pajak Terhadap Pemenuhan Kewajiban Perpajakan UMKM : Sebuah Studi Pemetaan Sistematis. Vol 6 No.1 (2022) : IKRAITH – HUMANIORA

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

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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

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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

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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

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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.