Simposium Nasional Keuangan Negara

BIAYA TERMURAH PENGADAAN KENDARAAN DINAS SATUAN KERJA PEMERINTAH: SEWA ATAU BELI

Muchamad Amrullah — 2020-12-31

The main objective of the analysis of the cost of leasing or buying official vehicles of government work units is to calculate the lower cost of leasing or buying. This academic study uses quantitative descriptive analysis method using the method of calculating net present value of costs. The data used is secondary data. This academic study produced two important findings. First, the first to third lease present value is smaller than the current purchase value. So rent is cheaper than buy. Second, the fourth year up to the seventh year the current purchase value is smaller than the present value of the rent. So buy cheaper than rent.

MENEROPONG DIMENSI PENGAWASAN DJBC TERHADAP PEMBAWAAN UANG TUNAI DAN/ATAU INSTRUMEN PEMBAYARAN LAIN

Arfin Bin Ibrahim Fasini — 2020-12-31

Money laundering crosses jurisdictional boundaries, uses increasingly varied modes, threaten the integrity and stability of the economic and financial system, as well as endangers at the community life, nation, and state. In order to prevent and eradicate money laundering, Directorate General Customs and Excise (DGCE) has an important role as the controlling agent of cross border cash transportation and detecting money laundering based on international trade. This study aims to describe and analyze the policy dimensions of controlling on cross border cash whose implementation is charged to DGCE. This research uses a normative juridical method with a descriptive qualitative. The results of the study indicate that DGCE's policy in controlling on cross border cash and/or other payment instruments transportation is based on 2 (two) statutory dimensions, namely the dimensions of prevention, monitoring, and supervision of potential money laundering and the embodiment of Bank Indonesia's authority to request information and data concerning foreign exchange flows across national borders.

PENGARUH PERUBAHAN TARIF PPh UMKM TERHADAP KEPATUHAN PEMBAYARAN PAJAK DI KPP PRATAMA BOYOLALI

Muhammad Rheza Ramadhan — 2020-12-21

The Micro, Small and Medium Enterprises (MSME) Sector has succeeded in becoming a source of new economic drivers in Indonesia. Responding to the development of the business era, the government issued Government Regulation Number 46 Year 2013 to facilitate taxpayers in carrying out their tax obligations. As MSME develops, the government also develops the MSME final income taxes rules, so that the tariff is reduced from 1% to 0.5%. This paper illustrates how the effect of the tax rate reduction on MSME taxpayer compliance in collecting data sources, the author uses the field study method, interview study method and statistical analysis in the form of using the Mc Nemar test. The results of this study indicate a significant influence between changes in tariffs with taxpayer compliance.

ANALYSIS OF NETFLIX TAXATION IN INDONESIA

Muhammad Rheza Ramadhan — 2020-12-31

In era digital right now, most of internet users in Indonesia, use internet to watch movies/videos. One of companies that provide streaming video is Netflix. The presence of Netflix in Indonesia has been awaited by Indonesian people, but there is problem in terms of taxation aspects. This study is an analysis of aspects Netflix taxation in Indonesia especially in term of determining the current Netlix tax subject in Indonesia and current tax treatment of Netflix in Indonesia. This study used literature method and field studies in the form of triangulation theory. The results show that Netflix is foreign tax subject which is possible as permanent establishment so it can be subject to Income Tax and Netflix service that subject to Value Added Tax

TINGKAT KEPATUHAN PENGHITUNGAN PPh ATAS PENJUALAN TANAH DAN/ATAU BANGUNAN DI KPP PRATAMA MALANG UTARA

Muhammad Rheza Ramadhan — 2020-12-31

One indicator of tax compliance in self assessment system implementation is compliance in calculating income tax, but the level of compliance based on this indicator is still low. This research was conducted to determine the level of tax compliance, especially in calculating income tax on income from land and/ or building sales by comparing the tax base used by taxpayers with tax base from the results of tax office material research. The authors use the literature study, interviews, and documentation method to collect data source. This research found that the average of conformity percentage of the tax base used by taxpayers with tax base from the results of tax office material research was 51.78%. This shows that there are indications that taxpayers only report half of their actual transaction value. So it can be concluded that the level of tax compliance in calculating income tax is still low.

PENGARUH BELANJA PENDIDIKAN PEMERINTAH DAERAH TERHADAP AKSES PENDIDIKAN DASAR DAN MENENGAH DI TINGKAT KABUPATEN/KOTA

Sanda Aditiya Arsandi — 2020-12-31

Not all Indonesian citizens have equal education access whereas in accordance to the mandate of the constitution the government must prioritize the education budget at least 20 percent. Along with the growth of education spending, statistics show that Indonesia’s Human Development Index (HDI) has increased from 2010-2015, although this index is relatively low compared to international standard. This study was made to determine the effect of education spending on access to primary and secondary education at the district / city level. The method used in this study is the panel data method based on the theoretical model of Human Capital Investment. The results show that regional government spending in education and regional characteristics affect education access. Per capita income has a positive effect on the enrollment rates for junior and senior high schools. Meanwhile, health spending per student showed a significant negative effect on the high school enrollment rate.

PERBANDINGAN PENGATURAN PERLINDUNGAN HAK NEGARA ATAS PIUTANG NEGARA DAN UTANG PAJAK DALAM PERKARA KEPAILITAN

Hadyan Iman Prasetya — 2020-12-31

This article tries to define the status of State Receivables that managed by Committee of State Receivables Management (PUPN) which its debtor in bankruptcy settlement condition and its comparison with tax debt. The background of Article are the existences of some contradictive verdicts on tax debt cases and Article 161 Ministry of Finance Rule No. 240 Year 2016 (PMK 240/2016) which rules that State Receivables should managed under bankruptcy law regime when it has decided by the Court. This Article is normative legal research which used statutory and case approach. The first research results are PMK 240/2016 distinguished the treatment of State Receivables into two stage, before and after Court decision. When it has decided by Court. State Receivables treated under bankruptcy legal regime which PUPN positioned as concurrent creditor contrast with tax debt position on bankruptcy settlement. Secondly, PUPN should doing paradigm shift from the passive to active participation on bankruptcy settlement through Attorney authority, which is its member, to issuing bankruptcy petition to the Court.

Key Words: State Receivables, Committee of State Receivables Management (PUPN), tax debt, bankruptcy.

KRING PAJAK 1500200 SEBAGAI SUMBER INFORMASI PERPAJAKAN DAN PENGADUAN WAJIB PAJAK

Yan Felix Manurung — 2020-12-31

Self assessment system requires understanding of tax information so that taxpayers voluntarily fulfill their obligations. Besides collecting tax, DGT also obliged to educate the taxpayers. Providing information through KPP and electronic medias are ineffective so that other alternatives are needed. Kring Pajak 150200 as DGT contact center can be used as solution for providing tax information in effective and efficient way. Kring Pajak 1500200 not only using telephone calls but also using social media. Using social media is very helpful since technology has rapid development nowdays. Goal of this paper to give brief description regarding to information services delivered by Kring Pajak 1500200.

PARA PENILAI, HATI-HATI! EVALUASI ATAS AKURASI TEKNIK ESTIMASI PENYUSUTAN NILAI BANGUNAN DALAM PENDEKATAN BIAYA UNTUK PENILAIAN PROPERTI

Kristian Agung Prasetyo — 2020-12-31

The property valuation method widely used in Indonesia is the cost approach. The basic assumption of this method is that property value can be estimated based the cost in obtaining that property. This method is therefore most appropriate for newly developed property. For properties in a different condition, valuers need to take into account the decrease in value as a result of obsolescence. From the three commonly-recognised obsolescence – physics, economics, and function – most valuers tend to estimate only physical obsolescence in their value estimate although it has the least effect on property value. This paper proposes a technique to estimate the total decrease in value as a result of all three types of obsolescence. The simulation reported in this paper shows that the proposed technique is able to produce an estimate of obsolescence that is statistically more accurate.

PENYUSUNAN NERACA KEKAYAAN NEGARA : KONSEP DAN PROBLEMATIKA

Jiilaan Ronaa Aanisah — 2020-12-31

Indonesia is a nation that has abundant natural resources. Unfortunately, this has not been managed optimally per the mandate of Article 33 paragraph 3 of the 1945 Constitution which reads "The earth, water and natural resources contained therein are controlled by the state and used for the greatest prosperity of the people". At present, state assets have not been managed in an integrated manner in the country's wealth balance system, so that until now Indonesia does not yet have a document that records and evaluates its assets in full, especially in terms of natural resources controlled by the state (according to what is contained in the 1945 Constitution). Conceptually, based on Law No. 17 of 2003 concerning State Finance, the government has prepared a balance sheet for assets whose procurement is sourced from the State Budget. However, no balance sheet universally consolidates all the State's assets. To realize the balance of the country's wealth, there are various problems in its preparation, ranging from regulations, human resources, area, technology, to the sense of patriotic.

PENERAPAN SUKUK BERDASARKAN ASET KEKAYAAN NEGARA DI INDONESIA

Roikhan Mochamad Aziz — 2020-12-31

This study aims to analyze Sukuk Underlying Assets of State Assets in Indonesia in Islamic Values. The data used in this study are secondary data and methods which are used namely SWOT analysis with assistance from some literature as a source of literature and interviews which are carried out during the research. The results of this study indicate that at the end of 2016, the value of sukuk emissions had reached 20,425.4 billion Rupiahs (USD 1,520). With the total APBN amounting to 2,152,695 billion Rupiah (USD 159,700), the sukuk market share in Indonesia in 2016 reached 0.95%. To make sukuk more developed, Indonesia has a new breakthrough using the country's wealth as an underlying asset in its issuance. However, the use of underlying assets is only limited to state property (BMN), so it is necessary to expand the state assets used as underlying. Because the wealth of the state is not limited to the existence of a thing in the form of buildings or buildings, but also including all natural resources which are attached to these assets.

PAJAK ATAS PENDAPATAN BUNGA START UP

pandu adi cakranegara — 2020-12-31

Startup merupakan calon perusahaan masa depan. Indonesia saat ini merupakan salah satu negara dengan jumlah start up terbesar di Asia Tenggara. Indonesia telah menghasilkan beberapa Decacorn seperti Go Jek dan Tokopedia. Perusahaan startup mendapatkan suntikan dana dari luar negeri dan ketika nilainya naik berkali lipat maka pemodal mendapatkan keuntungan. Nilai perusahaan menjadi begitu besar bahkan ketika perusahaan masih melaporkan arus kas negatif. Dengan kondisi demikian maka pemerintah seakan tidak mempunyai pilihan untuk mendapatkan bagian karena perusahaan masih melaporkan arus kas negatif. Dari sisi sudut pandang investasi investor mendapatkan keuntungan dari kenaikan nilai. Hal ini tidak pernah didapat oleh pemerintah Indonesia. Penelitian ini berusaha membangun sebuah analisa terkait prospek penerapan pajak dari bunga utang yang sering digunakan oleh Pemodal Ventura Asing dalam investasinya di Indonesia. Tujuan dari kerangka ini adalah untuk memberikan skema yang lebih memungkinkan bangsa Indonesia untuk mendapatkan nilai lebih dari startup yang menjadikan rakyat Indonesia sebagai basis dari konsumennya.

TINJAUAN KEBIJAKAN RELAKSI PENYERAHAN SURAT KETERANGAN ASAL DIMASA PANDEMI COVID-19

Janes Guratan Djermor — 2020-12-31

Review on Relaxation of Mandatory Certificate of Origin (COO) Submission during COVID-19 Pandemic. COVID-19 Pandemic which hit the world in early 2020 quickly turn into economic crisis make Indonesian Government took action to save national economy. In order to keep supply chain runs, the Government relaxing the mandatory original COO submission. This paper aims at doing review on this policy, the problems, potential problems, and solutions to the problems using qualitative descriptive approach. The problems which appear during implementation of the policy are retroactive nature of the policy and socialization of the policy. On the other hand, there are two possible problem which might appear in the future, which is monitoring the mandatory original COO submission and possible dispute due to implication of uncomply importer.

EFEKTIVITAS PEMANFAATAN FASILITAS KAWASAN BERIKAT OLEH INDUSTRI TERTENTU DI KPP PRATAMA KARAWANG SELATAN

Benny Gunawan Ardiansyah — 2020-12-31

After running for 30 years, the taxation facilities for companies in the bonded zones raise questions, especially related to effectiveness. Effectiveness could be measured with the level of utilization and usefulness, as measured by profitability. This study utilized statistical data analysis and shrewdness of financial statement analysis. The results of the analysis show that the facilities in the Bonded Zone are proven to have not been utilized accordingly. Meanwhile, the level of profitability is also quite low, which shows that the company's performance based on financial reporting is still difficult to compete

IMPLEMENTASI MOBILE APPLICATION AKUNTANSI UKM PADA UMKM SEKTOR INDUSTRI COKLAT OLAHAN

Rizky Bayu Putranto — 2020-12-31

UKM application is an application that supports accounting records for Micro, Small, Medium Enterprise (MSME). This application is released to be more dynamic through mobile application. This article aims to introduce and educate MSME to apply the digital accounting records. The method to collection data was done qualitatively through observation and discussion. Then, it will be processed by existing theories and simulated how to records data with this application. Based on the simulation results, there are some attention for the MSME in accounting records and the developer application is about their application. This article contribute through recommendations by suggestions user (MSME) for convenience and comfortable use application in the future. Besides, this article also contribute to supporting MSMEs as one of the pillars of national economy as well as technological developments that are entering industrial era 4.0 which prioritizes the digital economy.

TINJAUAN YURIDIS TERHADAP PENYELESAIAN BARANG IMPOR EKS PAMERAN DI TPPB PT. JIEXPO

Dominggus Reformator Olua — 2020-12-31

The development of tourism sector in Indonesia is supported by the growth of MICE industry which is materialized from the convention of various international exhibitions. Various excellent imported products from abroad are exhibited at Arena Pekan Raya Jakarta. The imported goods which have been exhibited have to be placed again at Entrepot for Exhibition Purpose to be re-exported but some exhibition participants do not conduct re-export so the ex-exhibition goods are stored and/or stacked at Integrated Exhibition Convention Location of PT JIExpo since 2010. The purpose of this research is to describe and analyze the settlement process of imported ex-exhibition goods stacked at Integrated Exhibition Convention Location of PT JIExpo. This research used a normative legal research method with a statute approach. The findings show that the settlement process of imported ex-exhibition goods stacked at Integrated Exhibition Convention Location of PT JIExpo can be settled under the provision of Regulation of Minister of Finance Number 178/PMK.04/2019 on Settlement of Unclaimed Assets, Assets under State Custody, and State-Owned Assets in conjunction with Decree of Minister of Finance Number 123/KM.05/2000 on Entrepot for Exhibition Purpose, but Decree of Minister of Finance Number 123/KM.05/2000 does not regulate the procedures of auction and destruction. Moreover, entity principles at Entrepot for Exhibition are inappropriate since Event Organizer has not been captured as an entity in the governance of integrated exhibitions.

PEMAJAKAN PERDAGANGAN MELALUI SISTEM ELEKTRONIK (PMSE) LINTAS NEGARA

Anang Mury Kurniawan — 2020-12-31

Taxation of Cross Border E-Commerce (Unilateral Measures Vs Global Consensus). The development of cross-border e-commerce create challenges from the aspect of taxation. The current international taxation system is seen as no longer in line with the digital business model. Countries in the world today are faced with two choices in taxation cross-border e-commerce, that are unilaterally regulating in domestic rules (unilateral measures) or making agreements between countries in the world (global consensus). This study aims to look at how tax regulations related to cross-border e-commerce in Indonesia and other countries, as well as to examine the implications of unilateral measures and global consensus. The results showed the unilateral measures taken by countries in the world were quite diverse. Unilateral measures are appropriate steps as a short-term effort to collect state revenue. However, unilateral measures have a weakness, that is the emergence of potential disharmony between countries. Thus the global consensus needs to continue to be pursued as a global solution to improve the current international taxation system and be able to provide fair and acceptable taxation of cross-border e-commerce to all parties.

EFFECT OF REGIONAL REVENUE ON THE HUMAN DEVELOPMENT INDEX (HDI) IN THE PROVINCES OF WEST PAPUA AND PAPUA, INDONESIA

Aniek Juliarini — 2020-12-31

Regions with low HDI do not necessarily have low revenue, and conversely. This study will analyze the influence of revenue of West Papua and Papua provinces towards HDI. The provinces were chosen because they have the lowest HDI in Indonesia, located on the same island, and they are special autonomous regions. This study analyzed how the influence of regional income of West Papua and Papua on the HDI. The data used are secondary data, namely regional revenue and HDI were obtained from the Central Statistics Agency (BPS) and the provinces website. The results showed that the provincial revenue in West Papua and Papua had a positive and very strong correlation with HDI. Every additional revenue of one billion in West Papua increases HDI by 0.772 and 0.456 in Papua. The results of the research can be used to evaluate the performance of the provincial governments of West Papua and Papua.

KONSEKUENSI KONTRIBUSI SOCIAL SECURITY MENAMBAH BEBAN APBN DAN MENGURANGI PENDAPATAN PEGAWAI SETEMPAT

Yuly - Astuti — 2020-12-31

The implementation of allowance of Social Security by Indonesian representatives abroad for local staffs varies among countries. Not all local staffs can participate in Social Security which is officially held by the government. It is only for the residents only. So Indonesian local staffs must find out their own. This paper uses a case study method with a qualitative and quantitative approach with analytical techniques in the form of literatures studies, interviews, and participant observation. The data analyzed was sourced from various documents published by several related parties. The results of the study show that the exposure to Social Security not only adds to the burden of Indonesian Budget which is quite high but also reduces the income of the local staffs. This implementation is still being debated, however the system of Social Security in the Indoneian Embassy in Brussel, Belgium could be considered for implementation. The embassy bears consequences of paying contributions. The local staffs get beneficial benefits from the Belgian government eventhough the consequences of paying income personal tax are quite burdensome.

MENJAGA RASIO UTANG DARI PANDEMI COVID-19

widjanarko nu nu — 2020-12-31

This study aims to analyze the consistency of the application of the theory of debt dynamic (decomposition) variables contributing to changes in the ratio of debt to Gross Domestic Product (GDP), during the extraordinary pandemic Covid 19 period in the case in Indonesia in 2020. These variables are: a) economic growth; b) debt interest rates; c) exchange rate movements; d) primary balance of GDP; e) stoc flow adjustment (SFA). Easing discipline to not adhere to budget deficit commitments according to ruled based fiscal policy and not obeying discipline to maintain balance in a positive position according to debt dynamic theory, is acceptable to many countries including Indonesia because of the covid pandemic 19. However, debt procurement policies that exceed the budget deficit for investment Investment in State-Owned Enterprises (SOEs) contributed to an increase in the ratio of debt to GDP or stock flow adjustment (positive SFA). This positive SFA policy is recommended not to be continued because it is not in line with efforts to achieve medium-term fiscal sustainability.

KASUS PENYUSUNAN SATUAN BIAYA PRODUKSI BATUBARA DALAM RANGKA PENILAIAN TUBUH BUMI OPERASI PRODUKSI

Listiyarko Wijito — 2020-12-31

This research is to counting the production cost per ton based on production cost during production stage use equiment cost approach per hour, and number of tools’s work hour based on toll’s productivity. This research is a quntitative descriptive research using case study method. Using dingging and loading tool’s such as Komatsu PC- 400, and hauling truck such as komatsu HD-255-3, the amount of overburden cost is $0.837/Bcm added by $0.227/Bcm/Km cost of hauling. The amaount of coal getting cost is $0.368/Bcm added by $0.721/Ton/Km cost of hauling. Using hauling truck 15 Ton capacity, hauling cost from ROM Stocpile to CPP is $0.174/Ton/Km. The amount of preparation cost is $2/Ton. The amount of barging cost is $0.332/Ton/Km. The amount of shipping cost is $0.0197/Ton/Mil, added by $0,5/Ton cost of transhipmen. Total production cost is $26.54/Ton, This result using assumption such as: stripping ratio 1:4, distance of overburden’s hauling is 3 kilometer, distance to ROM stockpile is 3 kilomter, distance of o hauling t CPP stockpile is 60 kilomter, distance of loading to barge is 5 kilometer and distance of shipping is 250 Mil. This result could be used to tested the calclation of coal production cost according to tax payer.

IMPLEMENTASI REALOKASI ANGGARAN DAN REFOCUSSING KEGIATAN DI MASA PANDEMI COVID-19 STUDI KASUS BDK YOGYAKARTA

Jamila Lestyowati — 2020-12-31

This study was conducted to analyze the implementation of refocusing of activities and budget reallocation during the Corona Virus Disease 2019 (COVID-19) pandemic. It required around 700 trillion rupiah of the state budget to handle COVID-19 in Indonesia. The budget was gathered from reallocating the Budget Execution Document (DIPA) of all around the government entity’s working unit. The study used descriptive qualitative methods with explanatory approach, namely explaining the phenomena that occurred in Financial Education and Training Agency-Yogyakarta Regional Office. The data used primary data based on interviews with financial officer, and secondary data based on the financial documents. The result of the study showed that refocusing of activities and budget reallocation went according to regulations. There were obstacles at the beginning because it had not been decided whether the training would be conducted through virtual training (PJJ). This required time in making decisions about budget revisions, while the time given was limited.

EVALEVALUASI KIRK PATRICK LEVEL 2 TERHADAP PEMBELAJARAN MODEL 70.20.10 DI PUSDIKLAT PAJAK

Heru Supriyanto Darman — 2020-12-31

Desain pembelajaran di Kementerian Keuangan telah menggunakan Metode klasikal dan Non klasikal. Hal ini ditindaklajuti oleh BPPK dengan menerapkan metode pembelajaran yang baru, seperti blended learning dan open class, selanjutnya Pusat Pendidikan dan Pelatihan Pajak menerapkan pembelajaran model 70:20:10, diawali pada Pelatihan Teknis Petugas Pemeriksa Pajak (PT P3). Karena baru pertama kali, maka wajar saja jika menimbulkan kegamangan apakah model tersebut tidak lebih baik dibandingkan dengan model pembelajaran yang selama ini telah dilakukan. Oleh sebab itu model ini harus secepatnya dievaluasi sesuai dengan KMK No. 924/KMK.011/2018. Penelitian ini bertujuan untuk mengetahui apakah embelajaran Model 70:20:10 mampu meningkatkan kompetensi, mengetahui ada tidaknya kendala/hambatan sehingga tidak bisa mengimplementasikan ilmu yang diperoleh dan adakah perbedaan kompetensi antara peserta pria dibandingkan dengan wanita. Penelitian menggunakan uji Paired T Test dan Independent T Test, data diperoleh melalui kuesioner. Disimpulkan bahwa pembelajaran Model 70:20:10 mampu meningkatkan secara signifikan kompetensi peserta sebelum dan sesuah mengikuti pelatihan. Kendala/hambatan yang menyebabkan tidak bisa diimplementasikan ilmu yang diperoleh adalah peserta tidak lagi memiliki IKU sehingga tidak menjadi prioritas, peserta dipindah ke seksi lain, WP tidak ditemukan dan karakteristik WP yang berbeda dengan yang diajarkan dan tidak terdapat perbedaan signifikan dalam kompetensi antara peserta pria dibandingkan wanita.

ANALISIS PENYERAPAN DANA BAGI HASIL CUKAI HASIL TEMBAKAU 2017-2019

marsanto adi nurcahyo — 2020-12-31

The Excise Law mandates a revenue sharing funds for tobacco product excise (DBH-CHT). DBH-CHT is given to excise-producing and tobacco-producing regions. The use of DBH-CHT has been regulated for quality of raw materials improvement, industrial development, sosial environment development, sosialization of excise regulations and eradication of illegal excisable goods. To increase effectiveness of using DBH-CHT, it is necessary to monitor absorption of DBH-CHT. This study aims to determine how the absorption of DBH-CHT by the receiving area. This research uses descriptive quantitative method. The data is secondary data, It contains the realization of DBH-CHT by receiving regions throughout Indonesia during the 2017 - 2019 period. The results showed that absorption of DBH-CHT budget was quite effective. The use of DBH-CHT in sosial environmental development, sosialization of excise regulations and eradication of illegal excisable goods, there are still areas that have not use of it well.

ANALISIS PENERAPAN KEBIJAKAN EARMARKING TAX DARI DANA BAGI HASIL CUKAI HASIL TEMBAKAU TERHADAP KESEHATAN MASYARAKAT

Desak Ketut Juniari Cameng — 2020-12-31

WHO records approximately 225,700 people in Indonesia passed away every year due to smoking or diseases related to substances contained in cigarettes. Therefore, wide-scale measures are required to protect people from the danger of cigarette use. The earmarking policy is implemented to control cigarette consumption, control illegal cigarette distribution, and protect people from the danger of cigarette. As the form of earmarking, the government allocates Revenue Sharing Fund of Tobacco Product Excise (DBH-CHT) to numerous provinces/regencies/cities in Indonesia. The purpose of this research is to describe, analyze, and study the implementation of earmarking policy through the allocation, distribution, and the use of DBH-CHT to control the negative externality of cigarette use to health. This research used a library research method with a descriptive analysis method approach. The findings show that the earmarking policy has been implemented since 2008, but its result has yet to conform to the purpose of excise implementation to tobacco products. Data shows that smoker prevalence remains high, percentage of young smoker is high, and the amount of cigarette consumed per day also increases. The allocation, distribution, and use of DBH-CHT must be re-designed since the current allocation basis will encourage local governments to increase tobacco products, instead of controlling consumption to improve the health quality of Indonesian people.

TINJAUAN YURIDIS GUGATAN DI PTUN TERHADAP SURAT KETETAPAN PAJAK

Didik Hery Santosa — 2020-12-31

To improve compliance and to test the level of taxpayer compliance, one of the ways is by conducting tax audits. The result of the tax audit is a Tax Assessment Letter (SKP). SKP does not always satisfy the taxpayer / tax bearer, if not satisfied, the legal remedies that can be taken according to the KUP Law are Objection then an appeal to the Tax Court. However, some WP / PP sued SKP to PTUN because SKP fulfilled the elements as KTUN in accordance with the Government Administration Law so that it could be the object of a TUN dispute.The purpose of this research is to provide input to related parties if the SKP meets the requirements as KTUN and vice versa if the SKP cannot / is not the object of a lawsuit at PTUN. The methodology used in this research is normative juridical with a qualitative descriptive approach. The result of the research is that SKP is KTUN, but the Tax Court is a special court of TUN court.Besides that, before a lawsuit is filed at the PTUN, the injured party must make administrative efforts in the form of objections and appeals first.

KEY WORDS: tax dispute, tax court, appeal

PEMERIKSAAN OBJEK PAJAK PENGHASILAN MELALUI PENGUJIAN POS NERACA

Suwadi - Suwadi — 2020-12-31

Basically, taxpayers are reluctant to pay income tax. Most tax auditors carry out audit on income tax through testing elements of Annual Income Tax Return (AITR). The value of AITR, that is obtained from income statement, has been adjusted by taxpayers. Thus, value of income statement is very closely related to balance sheet. The purpose of this research is to determine whether audit of income tax object through testing assets and liabilities reported on balance sheet can produce correction value. The method in this research is descriptive quantitative. In line with the concept of income both according to accounting and taxation, audit of income tax object through testing assets and liabilities reported on balance sheet can produce correction if based on the test result it turns out that assets balance are reported too low and/or liabilities balance are reported too high on balance sheet by taxpayers. This will have an impact on commercial net income reported too low so that Income Tax object reported is too low. However, technically there is still a different understanding.

PENGGALIAN POTENSI PAJAK PARA YOUTUBER MENGGUNAKAN METODE WEB SCRAPPING

Muhammad Taufiq Budiarto — 2020-12-31

Indonesia in the digital era has the potential to become a powerhouse for the world's digital economy. The interesting thing from various types of the most popular social media data is seeing YouTube. Content creators earn money based on the number of viewers who view or access advertisements in their video uploads. In several training sessions there were many questions from participants, how to quickly get data on YouTuber's income. One of the methods of finding data is the web scraping method and analyzing the data with socialblade. This writing aims to determine the technique of searching for data through web scraping from a YouTuber account by analyzing further with socialblade data. Furthermore, you can calculate the potential tax on income received from YouTubers. This writing uses a descriptive exploratory approach. The expected concrete result is to compare internal data in the form of income reported by Tax Return (SPT) with estimated Youtuber's income. These results can be followed up with persuasive appeals to make corrections to the Tax Return (SPT) or register a new Taxpayer Indification Number (NPWP)

LESSON LEARNED FROM PANDEMIC COVID-19 IN SOME MACROECONOMICS PERFORMANCES PERSPECTIVES

Ana Uluwiyah — 2020-12-31

Pandemic Covid-19 has had a great impact on Indonesia’s macroeconomic conditions. Because of In this health crisis situation, the government is required to act quickly in dealing with this crisis. Since first Indonesia’s cases of Covid-19 were identified, the government immediately issued and enforced several policies related to the acceleration of the handling of Covid-19. One of those policies is the Large-Scale Social Restrictions Policy (PSBB) that limited economic human activities. It has an impact on declining in several macroeconomic indicators. However, some indicators This study evaluates the impact of the PSBB and the movement of adding Covid-19 cases on Indonesia's macroeconomic indicators. The economic downturn was not as sharp as predicted. this is because several businesses were able to survive the midst of a pandemic. namely, businesses that involve online/digital economic activities. This paper aims to investigate the economic conditions in Indonesia during the Covid-19 pandemic.

Pandemic Covid-19 telah berdampak besar pada kondisi ekonomi makro Indonesia. Karena dalam situasi krisis kesehatan seperti saat ini, pemerintah dituntut untuk dapat bertindak secara cepat dalam menangani krisis ini. Sejak kasus Covid-19 pertama di Indonesia diidentifikasi, pemerintah segera mengeluarkan dan menegakkan beberapa kebijakan terkait dengan percepatan penanganan Covid-19. Salah satu kebijakan tersebut adalah Pembatasan Sosial Berskala Besar (PSBB) yang membatasi aktivitas ekonomi manusia. Ini berdampak pada penurunan beberapa indikator ekonomi makro. Studi ini mengevaluasi dampak PSBB dan pergerakan penambahan kasus Covid-19 pada indikator ekonomi makro di Indonesia. Kemerosotan ekonomi tidak setajam seperti yang diperkirakan. Ini karena beberapa bisnis mampu bertahan di tengah pandemi. Yaitu bisnis yang melibatkan kegiatan ekonomi online/digital. Makalah ini bertujuan untuk mengetahui kondisi ekonomi di Indonesia selama pandemi Covid-19.

KEBOCORAN PAJAK DAN SHADOW ECONOMY DALAM PRAKTIK ILLEGAL LOGGING

NAFIS DWI KARTIKO — 2020-12-31

Terjadinya shortfall penerimaan pajak salah satunya disebabkan adanya shadow economy. Adanya shadow economy tersebut menjadikan para pelaku didalamnya melakukan penghindaran pajak dan penggelapan pajak yang berimbas kebocoran penerimaan pajak. Shadow economy dalam kerangka perpajakan dapat diartikan sebagai aktivitas baik yang legal maupun ilegal yang mengakibatkan kebocoran penerimaan pajak. Illegal logging merupakan salah satu aktivitas yang ada dalam shadow economy dan dilarang oleh undang-undang pada sektor kehutanan. Penghitungan potential loss dalam praktik illegal logging menunjukkan hasil yang sgnifikan. Sehingga diperlukan upaya yang dapat menutup celah dan memberikan efek jera secara hukum atas kebocoran peneriman negara akibat aktivitas ini. Penelitian ini menghasilkan rekomendasi-rekomendasi untuk menutup celah shadow economy dalam kerangka fiskal dan menutup kebocoran penerimaan negara akibat aktivitas illegal logging.

KAJIAN PERLUASAN PENGENAAN CUKAI TERHADAP BARANG DAN/ATAU JASA

Benedictus Janrian Purba — 2020-12-31

State revenue from excise is an important component as the core of economy of a country. Excise revenue from ethyl alcohol, a drink containing ethyl alcohol, and tobacco products will not be sustainable if they remain the priorities of excise revenue, so that it underlies the urgency of excise extensification in Indonesia. An opportunity for excise object addition is widely opened, but excise extensification process is hindered by non-flexible Excise Laws formulation. The purpose of this research is to study the extensification for goods and/or services. This research used a library research method with a descriptive analysis method approach. The result of research shows as follows: First, excise extensification in the form of services has not been possible to be implemented in Indonesia, since the use of ‘excisable goods (BKC)’ term in Article 2 section (2) of the Excise Law provides perceptional meaning which tends to be narrow, so that BKC nomenclature change is required by prioritizing equity characteristics. Second, it is required to amend Article 4 section (2) of Excise Laws to remove ambiguous meanings in the Elucidation of Article 4 section (2) of Excise Laws.

ASPEK HUKUM PEMBUKTIAN ATAS DOKUMEN HASIL WEB SCRAPPING DI PENGADILAN PAJAK

Bangkit Cahyono — 2020-12-31

With the increase in e-commerce transactions through the market place, it presents a challenge for Fiskus in supervising e-commerce business activities. One way to oversee the business activities of taxpayers in the e-commerce sector is web scraping. The main question of this research is what are the terms and conditions and what are the procedures for web scraping documents to be used as evidence in the Tax Court. The purpose of this study is to answer research questions by discussing the legal aspects of the results of web scraping as part of legal evidence in the Tax Court. There has been no previous research that addresses the same topic. The research method used is normative juridical legal research methods. The data analyzed were qualitative primary and secondary data. The results showed that the provisions, requirements, and procedures for web scraping documents to be used as evidence in the Tax Court are contained in various articles of the Information and Electronic Transactions Law (UU ITE) and the Tax Court Law. This study provides recommendations for the formulation of procedural rules for the use of web scraping to provide legal certainty. The proposed implementation framework consists of 3 (three) parts, namely the web selection section, the web scraping implementation section, and the web results processing section so that they can be used as evidence in the Tax Court.

KEY WORDS: evidence, electronic documents, web scraping

PENGARUH PENGGUNAAN E-FORM TERHADAP PENINGKATAN KEPATUHAN WAJIB PAJAK

suwardi suwardi suwardi — 2020-12-31

Taxes are a source of state revenue which is used for development and to finance other state expenditures. So far, taxpayer compliance has become a serious concern for the Directorate General of Taxes. In order to improve taxpayer compliance, the Directorate General of Taxes continues to innovate in services to taxpayers by building an electronic system for registration, payment and tax reporting. With this electronic system, the Directorate General of Taxes provides various facilities ranging from taxpayer registration, tax payment, to tax reporting. This study aims to examine the effect of the ease of filling out e-forms and using e-forms on taxpayer compliance. The population in the study of individual taxpayers registered at KPP Pratama Pratama Pondok Aren. This study uses a quantitative approach with the method of Structural Equation Modeling (SEM) based on Partial Least Square (PLS). The data were collected using a questionnaire instrument using purposive random sampling technique, namely individual taxpayers who meet the research criteria. The results showed that the variable use of e-form had a significant effect on taxpayer compliance, the variable of using e-form which was mediated by the ease of filling in the e-form, the usefulness of the e-form, and the DGT socialization variable had a significant effect on taxpayer compliance.

PEMERIKSAAN TERHADAP WAJIB PAJAK YANG TIDAK MENYAMPAIKAN SPT. KETENTUAN DAN PEMILIHANNYA SESUAI SE-15/PJ/2018

Trihadi Waluyo — 2020-12-31

The ratio of individual SPT compliance is still relatively low,As recommended by the IMF One of the efforts to increase tax revenue is through examination of taxpayers. In the context of selecting taxpayers who are priority audits to be more objective and on target, SE-15 / PJ / 2018 . which states,that a Special Audit can be carried out on Taxpayers who do not submit SPT.

This study uses normative legal research methods with descriptive analysis from the data of Potential Mining Priority Target List (DSP3) which has been collected from the participants of the Audit Management training

The results showed that quite a number of KPPs proposed special examinations with the Indicator of Not submitting SPT however, the average number proposed per each KPP is only one or two taxpayers.

so that not many taxpayers are proposed to be examined on the base of not submitting SPT.

PENERAPAN REGULATORY IMPACT ANALYSIS DALAM PENETAPAN BUT DI INDONESIA DI ERA EKONOMI DIGITAL

Muhammad Hikmah — 2020-12-31

Economic activities in the digital economy era are carried out across national borders. Indonesia and other consumer countries deserve income tax from this activity. However, to impose Income Tax, foreign entities must be designated as Permanent Establishments (PE). Internationally, the PE requirement the physical presence or agent in the country. This requirement is no longer relevant in the era of the digital economy. Until now there has been no agreement internationally. Indonesia has compiled regulations governing the imposition of taxation on PE. There is no international agreement for this regulation to be interesting to study. Regulatory Impact Analysis (RIA) is applied in this study. So far, RIA has been carried out by several government entities in the form of pilot projects only and is not implemented in a sustainable manner. This study used a descriptive qualitative method, in which the RIA was applied with standard steps compiled by the OECD. Then the researchers also conducted literature studies and conducted Focus Group Discussions with policy makers, legal experts, international taxation experts, and the public. In the application of the RIA, several corrections were found in the process of drafting regulations related to PE in the digital economy era, it was also obtained an illustration that the application of the RIA could involve several regulations, not only one article in a regulation.

INKLUSIFITAS DESA DALAM MENDUKUNG PENERIMAAN NEGARA MELALUI PENGEMBANGAN BADAN USAHA MILIK DESA STUDI DI DESA PANGGUNGHARJO

Budi Harsono — 2020-12-31

Peran inklusifitas kepala desa dalam mendukung penerimaan negara melalui pengembangan BUMDes menjadi penting untuk diteliti mengingat saat ini arah pembangunan negara dilakukan dengan pengembangan desa. Sementara itu, Badan Usaha Milik Desda (BUMDes) dapat dijadikan motor penggerak pembangungan desa yang sekaligus dapat berkontribusi pada penerimaan negara melalui sektor pajak. Apalagi, saat ini negara sedang melakukan pemulihan utamanya sektor ekonomi dari dampak pandemi covid-19 . Dalam rangka membedah topik ini, maka pertanyaan pokok yang dijawab dalam penelitian ini adalah apakah memang betul inklusifitas kepemimpinan mampu memberikan kontribusi teradap penerimaan negara melalui pengelolaan BUMDes. Untuk menjawab pertanyaan pokok tersebut maka metode yang telah digunakan dalam penelitian ini adalah kualitatif deskriptif, mengambil objek penelitian pemerintahan desa Panggungharjo dengan BUMDes-nya Panggung Lestari yang pernah menjadi juara BUMDes terbaik nasional pada tahun 2015. Dari hasil peneitian yang telah dilakukan diperoleh kesimpulan umum bahwa model kepemimpinan inklusif yang diterapkan oleh Kepala Desa Panggungharjo mampu mendorong partisipasi warga dalam ikut serta mengembangkann BUMDes Panggung Lestari. Atas kegiatan usahanya pun telah dibayarkan pajaknya baik yang tergolong pajak daerah maupun pajak pusat. Di sisi lain, BUMDes tidak hanya memiliki dimensi ekonomi namun juga ada dimensi sosial dan dimensi politik bagi pemerintah desa untuk mewujudkan masyarakat desa yang mandiri dan sejahtera. Atas dasar hasil simpulan tadi maka penulis mengajukan rekomendasi perbaikan ke depan agar ada kebijakan terkait dengan beban kewajiban perpajakan misalkan dengan tarif khusus bagi BUMDes dengan pertimbangan ada fungsi lain selain fungsi ekonomi yang dijalankannya.

PEMANFAATAN DATA DIATAS KEBIJAKAN REGISTRASI PELANGGAN JASA TELEKOMUNIKASI UNTUK PENINGKATAN VALIDITAS DATA WAJIB PAJAK

Rina ningsih — 2020-12-31

Over the last ten years, the tax revenue target has been difficult to achieve. One of the causes is because the taxpayer compliance ratio is not optimal. To overcome , the DGT needs to contact taxpayers to inform their tax rights and obligations. However, there is a problem with the validity of the prepaid taxpayer's cellular phone number. On the other hand, a Regulation of the Minister of Communication and Information Technology (Permen Kominfo) has been issued regarding Telecommunication Service Customer Registration in 2016. This paper discusses whether this Minister of Communication and Information Regulation can be used to increase the validity of taxpayer’s data. This research is a descriptive qualitative research with a normative juridical approach. Based on Article 35A of the KUP Law and the material principles of the content of laws and regulations in the form of order and legal certainty, DGT can utilize the data generated from the enactment of the Minister of Communication and Information Technology. This is done by coordinating with BRTI and amending the current Minister of Finance Regulation (PMK) on the Procedure for Submitting Information Data to DGT by adding prepaid cellular mobile network subscriber data

PENGUATAN KEBIJAKAN PENGAWASAN TERHADAP PELAKSANAAN APBN DALAM KEADILAN DARURAT GUNA MENCEGAH TERJADINYA KERUGIAN NEGARA

Beni Kurnia Illahi — 2020-12-31

Efforts and serious steps are being made by the Indonesian government in response to the accelerating treatment of the coronavirus disease 2019 pandemic (COVID-19). One is by issuing the no. 2 the year 2020 law governing the fiscal policies of the COVID consensus 19. However, in a matter of matter the arrangement for an emergency state financial monitoring policy was very meager, not even the phrase that set it up. However, the rupiah still had a chance to strengthen to rp9,100 per dollar, he said. The study uses a normative-law study method with descriptive and analyzed research specifications and data analysis methods using qualitative. The results are the concepts and policies of the country's financial administration in a state of emergency but sometimes are still contrary to the legal principles of government development and finance. This requires an ideal blueprint and legal choice to oversee the finances of the COVID countermeasure 19.

TINJAUAN ATAS PERATURAN PERPAJAKAN TERKAIT PERDAGANGAN ELEKTRONIK DAN PELAKSANAANNYA PADA KASUS MARKETPLACE

Endriko Pudjisaputro — 2020-12-31

The develpoment of information technology in this 2 decade has changed many aspects of human live, such as trade activity. Beside traditional trading model, nowdays, there is electronic trading model, which its value market increases year by year. In the taxation aspect, the equality treatment between traditional trader and electronic trader is a must. The aim of this research is to study about equal treatment regulation between traditional trader and electronic trader, especially being have Taxpayer Identification Number (Nomor Pokok Wajib Pajak/NPWP) for trader in the markeplace. By using qualitative approach and secondary data, this research use case study method, by collecting rules, books, journals, articles from internet. With this research, hope there is a regulation that has equal and fair treatment for traditional trader and electronic trader

KEDUDUKAN KURATOR DALAM PENANGANAN PERKARA PIDANA PERPAJAKAN ATAS PERSEROAN TERBATAS PAILIT

Arief Sultony — 2020-12-31

This research is motivated by Tax Criminal Pretrial Case Decision No. 19 / Pid.Pra / 2018 / PN.DPS by the Denpasar District Court. The pretrial judgment granted the petition for the cancellation of the determination as the suspect with consideration without involving the Curator in Preliminary Evidence Examination resulting invalid examination. This research will identify the legal standing of the curator in tax criminal law enforcement of bankrupt limited company and identify who should represent a bankrupt limited company in tax criminal law enforcement. This research applies descriptive qualitative method using legal discipline approach. The findings indicate that the curator doesn’t have legal standing to represent a bankrupt limited company in tax criminal law enforcement, and criminal liability in tax crime is a individual responsibility who cannot be represented. The results of this research are expected to provide advice to the Directorate General of Taxation to propose a Supreme Court Regulation regarding tax law enforcement procedures for a bankrupt Limited Company

POTENSI PAJAK PENGHASILAN ATAS SELISIH LEBIH PPN PADA PENJUALAN KENDARAAN BERMOTOR BEKAS

Waidatin Nur Azizah — 2020-12-31

Sales of used motor vehicles in Indonesia are subject to Value Added Tax (VAT) of 10% of the selling price and are charged to consumers. Value-Added Taxes collected when delivering to consumers are called output taxes. According to PMK Number 79 of 2010, Taxable Entrepreneurs who sell retail used motor vehicles credit an input tax of 90% of the output tax. Therefore, PKP remits the payable VAT to the state treasury at 1% of the selling price. As a result, there is a more difference of 9% of the selling price paid by consumers and not deposited in the national treasury. According to research, this 9% excess is income for entrepreneurs and may be subject to income tax. However, no regulations are governing further regarding the taxation of this excess. The purpose of this study is to determine the potential income tax on the excess of VAT on the sale of motorcycles and used car retail. The research method used is descriptive qualitative. The results of this study are that there is considerable potential regarding aspects of income tax on the excess of VAT on retail sales of used motorcycles and cars.

TANGGUNG JAWAB PENGURUS SEBAGAI PENANGGUNG PAJAK DALAM PERALIHAN KEPENGURUSAN PERUSAHAAN

Hotmian Helena Samosir — 2020-12-31

The act of collecting tax must be carried out towards the right person, according to the provisions, and have a clear basis for who should be responsible. Sometimes in a company, there is a change of management. This becomes an important issue if there is a tax debt that was issued when the company was still managed by the old management, but when the collecting was to be carried, it turned out that the management had shifted to new management due to one reason or another. Tax regulations stipulate that the management is responsible for settling a company's tax debt if the company fails to settle it. This study aims to analyze the kind of doubts experienced by the Tax Bailiff in collecting action in the case of a change of management. This research is a combination of normative legal research with the statutory approach, and qualitative descriptive research with the purpose to describe or illustrate facts through the answer of a profound interview from the interviewee. The fact is that the interviewees gave different opinions. From the result of the analysis of these various kinds of thoughts, it can be concluded that it is necessary to make a clearer rule about management related to paying tax debt.

ANALISIS BIAYA DAN MANFAAT PENGELOLAAN BELANJA PEGAWAI TERPUSAT DI LEMBAGA ILMU PENGETAHUAN INDONESIA

Umi Choirunnisa — 2020-12-31

In 2019, LIPI execute the policy about the merger of employee spending management centrally that amplified with Decision of the head of Indonesian Institute of Sciences. Impelementation of the policy that have been executed in 2019 and 2020 (running year) will cause benetifs and costs to the institution and the employee that described in this review. Based on the review, benefits that received more than the costs that arises due to the implementation of the policy about the merger of employee spending management centrally. The merger of employee spending management can encourage budgeting performance of LIPI better with improve the effectivity and efficiency of planning and implementation of budgeting.

IMPLEMENTASI COMPLIANCE RISK MANAGEMENT (CRM) DALAM RANGKA EKSTENSIFIKASI

I Wayan Sukada — 2020-12-31

With the self-assessment system in tax collection in Indonesia, every taxpayer who has subjective and objective requirements should register himself voluntarily without waiting for any supervisory action by the tax officer. One of the supervision by tax officers is through extensification activities. Compliance Risk Management (CRM) is a process to find out the map of Taxpayer compliance to register. The data on the results of CRM is a list of extensification targets that must be followed up by KPP to issue a NPWP.

The purpose of this study was to determine the use of CRM data in improving taxpayer compliance in registering, by taking into account the dimensions of tax officer power, taxpayer trust in tax officers, and taxpayer knowledge of the obligation to register. This research is a descriptive qualitative policy research. The research data is in the form of primary data obtained from questionnaires as well as secondary data from the applicable regulations. Research respondents consisted of officers or AR extension who had attended training at the Tax Training Center. The results showed that the taxpayer data resulting from CRM was less accurate so that it could not be followed up with the issuance of NPWP. The power of tax officers and trust in tax officers can increase the compliance of taxpayers to register, but it must be known about the existence of this power. In order to provide taxpayers with an understanding of the obligation to register themselves, an extension policy is needed that prioritizes educational activities rather than implementing tax penalty.

MEKANISME PENGUJIAN PENGAWASAN KEPATUHAN WAJIB PAJAK (STUDI KASUS KANTOR PELAYANAN PAJAK PERUSAHAAN MASUK BURSA)

Ilhamsyah llhamsyah — 2020-12-31

Compliance monitoring of Taxpayers (WP) is one form of tax revenue optimization carried out by Account Representatives (AR) through internal testing and assistance for Taxpayers (WP) to bridge the tax gap (difference in calculation) between Taxpayers and DGT due to the self-system. -assessment. Therefore, AR's behavior in carrying out tax compliance supervision duties is an important factor because in the process it involves not only the ability to carry out tasks according to rules and procedures but also the ability to persuasively convey the philosophy of rules and procedures to Taxpayers. In addition, the role of Supervisory Officers, Administrators, and Primary Highs is needed in conducting testing and assistance on AR performance as a form of internal control to ensure the success of the AR function in monitoring tax compliance. The substance of testing and assistance is to ensure that AR conveys the philosophy and rules which are crucial to the General Provisions and Tax Procedures (KUP). This qualitative research will focus on the tax compliance monitoring mechanism by the Supervisory Officer, Administrator, and AR, in ensuring the philosophy of the rules in the KUP is conveyed to the Taxpayer. The behavior of officials and AR will be explored through a combination of questionnaires and interviews with AR in the Exchange Company Tax Service Office. The data to be analyzed includes activities carried out by officials and AR compared with the crucial information that needs to be submitted which is listed in the KUP.

The results are expected to show an internal control mechanism in the form of hierarchical oversight of the implementation of tax compliance monitoring and testing conducted by officials and AR on the philosophy and crucial rules contained in the KUP. This testing mechanism is part of the quality assurance of internal control in the Tax Service Office for the Listed Companies which is expected to affect the willingness of taxpayers to pay taxes correctly in accordance with applicable regulations. Therefore, this research is expected to show the relationship between the testing function of Supervisory Officers, Administrators, and Primary High, the quality of testing performance and assistance by AR not only as a tax officer but also as an internal partner of taxpayers in the DGT, institutional supervision, and optimization of tax revenue.

PERAN BENDAHARA DESA DAN BENDAHARA BUMDes DALAM PEMUNGUTAN PPN (DI DESA PANGGUNGHARJO, SEWON, BANTUL)

Budi Harsono — 2020-12-31

Peran Bendahara Desa dan Bendahara BUMDes dalam pemungutan PPN menjadi penting untuk diteliti mengingat arah pembangunan nasional menempatkan desa pada posisi yang strategis. Terlebih alokai dana desa makin meningkat dari tahun ke tahun yang dapat menjadi penggerak pertumbuhan ekonomi di pedesaan. Hal ini akan dapat meningkatkan penerimaan Pajak Pertambahan Nilai (PPN) bila mana para Bendahara Desa dan Bendahara BUMDes memahami perannya dengan baik. Dalam rangka membedah tema ini, maka pertanyaan pokok yang dijawab dalam penelitian ini adalah apakah memang betul sudah adanya pemahaman yang utuh tentang ketentuan pemungutan PPN oleh Bendahara Desa dan Bendahara BUMDes. Untuk menjawab pertanyaan pokok tersebut maka metode yang telah digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan mengambil objek penelitian pemerintahan desa Panggungharjo dengan BUMDes-nya Panggung Lestari yang pernah menjadi juara BUMDes terbaik nasional pada tahun 2015. Dari hasil peneitian yang telah dilakukan diperoleh kesimpulan umum bahwa peran Bendahara Desa dan Bendahara BUMDes sama-sama penting namun secara teknis ada perbedaan dalam tata cara pemungutannya khususnya untk jenis PPN. Atas dasar hasil simpulan tadi maka penulis mengajukan rekomendasi agar dibuatkan panduan dan bimbingan secara khusus untuk bendahara desa dan Bendahara BUMDes mengingat ke depan makin penting dalam merealisasikan pembayaran pajak dari potensi yang kian tumbuh.

KEWAJIBAN BAGI UMKM UNTUK MENGHITUNG PAJAK PENGHASILAN ORANG PRIBADI BERDASARKAAN PERATURAN PEMERINTAH (PP) NOMOR 23 TAHUN 2018

yosep poernomo — 2020-12-31

Individual Taxpayers of Micro, Small and Medium Enterprises (MSMEs) calculating Income Tax according to Government Regulation (PP) number 23 have the option of using a rate of 0.5% or using a general rate according to article 17 section (1) of the Income Tax Law. However, the option of using the 0.5% rate is limited to seven years from being registered as a taxpayer. This paper will discuss the choices of the taxpayer after those seven years. Previous writings reveal the perceptions of MSME actors regarding the application of PP number 23 of 2018. The theory used is the theory of rational choice which exposes taxpayers to choose and accept the risks of this choice. This research uses qualitative methods based on two types of data, primary data and secondary data with survey research techniques, in-depth interviews and literature study. From the results of this paper, it is hoped that the taxation policy of the Directorate General of Taxes (DJP) will continue to enforce the PP-23 after seven years or not to apply to individual taxpayers of MSMEs.

ANALISIS PENYEBAB KEKALAHAN DJP PADA SENGKETA PAJAK SEHUBUNGAN DENGAN PENETAPAN SECARA JABATAN

Johannes Aritonang — 2020-12-31

One of the arguments is the provision for loans of books, records, documents, data, information, and other information that taxpayers must comply with within one month of filing a request, in accordance with regulations Article 29A paragraph 3 of the KUP Law is one of the arguments used by examiners when assessing taxes in a formal audit. However, this argument was rejected by the Panel of Judges regarding the taxpayer's action in the Tax Court The purpose of this article is to see the causes of DGT failure in tax litigation and what DGT can do to minimize the loss of tax-related disputes, appointment of taxes in the Tax Court. The research methodology uses a qualitative approach to data collection methods in the form of literature study, questionnaires, interviews and discussions. As a result of the research, there is a difference in perception between the DGT and the Panel of Judges regarding the interpretation of Article 29A(3) and Article 26A(4) of the KUP Act. Tax law improvements are an attempt to help DGTs resolve tax disputes in Tax Courts.

MODEL PENGARUH COOPERATIVE COMPLIANCE TERHADAP KEPERCAYAAN WAJIB PAJAK DAN KEPATUHAN WAJIB PAJAK

Muhammad Haniv — 2020-12-31

Salah satu upaya untuk meningkatkan Kepatuhan wajib pajak (WP) adalah dengan menggunakan pendekatan Cooperative Compliance (CC). Penerapan CC di KPP Migas memiliki tujuan untuk mendefiniskan secara lebih jelas mengenai apa yang dimaksud dengan Cooperative Compliance Program yang akan dijalankan. Penelitian ini penting dilakukan untuk membangun kepercayaan WP pada Kantor apajak, dengan melibatkan keterbukaan. Fokus penelitian yaitu kerangka kepatuhan pajak yang merupakan cooperative compliance. Dimana paradigma ini tepat untuk meredesain sistem pajak guna menjamin kesinambungan.Tujuan dari penelitian ini adalah untuk mengetahui bentuk model cooperative compliance terhadap Kepercayaan Wajib Pajak dan Kepatuhan Wajib Pajak dan mengetahui faktor-faktor yang mempengaruhi kepatuhan wajib pajak KPP Migas. Teori yang digunakan dalam penelitian ini adalah teori dalam mendasari kepatuhan wajib pajak, dimana semua kegiatan KPP diarahkan untuk membangun kepercayaan wajib pajak. Data diperoleh dari kuesioner yang diisi oleh 116 responden dari 100 perusahaan migas. Analisis data dilakukan dengan menggunakan metode SEM (Structural Equation Modelling). Hasil penelitian menunjukkan bahwa cooperative compliance secara parsial memiliki pengaruh positif terhadap Kepercayaan Wajib Pajak dan Kepatuhan Wajib Pajak. Selain itu Kepercayaan Wajib Pajak memiliki pengaruh positif dan signifikan Kepatuhan Wajib Pajak. Hal ini berarti dapat disimpulkan bahwa cooperative compliance dan Kepercayaan Wajib Pajak dapat meningkatkan Kepatuhan Wajib Pajak.

DAMPAK PANDEMI COVID-19 TERHADAP PERTUMBUHAN EKONOMI NEGARA-NEGARA TERDAMPAK

Dedi Junaedi — 2020-12-31

ABSTRACT

The Covid-19 pandemic has had multi-sector impacts, including this in sharpening the economic contraction of many countries. This research aims to analyze the impact of the Covid-19 pandemic as well as regional differences and state status on the economic growth of the affected countries. The results of the research show that the number of cases, time of exposure, total population, ratios of government spending, as well as regional differences and country status have a significant impact on economic growth with a fairly high coefficient of determination (R2 0.6373 and α10%) Management of the impact of a pandemic in Asia, America and Africa. different in significance from the governance in the Australian / Oceania regional countries. Meanwhile, the management of the pandemic in Europe is not significantly different from that of Australia / Oceania. The difference in the status of advance countries is significantly different from those of low income countries. However, the status of emerging and middle income with low income countries is not significantly different from the governance of low income countries.

PENGENAAN PAJAK PROGRESIF ATAS PERSEDIAAN TANAH KOSONG (IDLE LAND BOOK)

Elam Sanurihim Ayatuna — 2020-12-31

Idle Land Bank Progressive Tax. The significant increase in land prices has made the need for housing difficult to achieve for many people. The condition occurs because some property developers have a lot of excess land. So the land tax policy is necessary to be able to control the excess land, especially the idle land bank. This study aims to see the condition of land ownership with a sample of seven go public companies as a basis for the tax policy. Then the research also describes the taxes that cover land so that it can find opportunities and challenges in imposing progressive taxes. The research uses quantitative and qualitative methods. Meanwhile, the research results indicate excess land use by property companies and the policy of progressive taxes on PBB-P2 (land tax) has the opportunity to be one of the instruments that can be used to overcome this problem. However, the progressive tax policy must be implemented to the challenges.

EFEKTIVITAS KEBIJAKAN PENYATUAN ANGGARAN BELANJA PEGAWAI DAN LANGGANAN DAYA DAN JASA SERTA KEBIJAKAN SEWA DILEMBAGA ILMU PENGETAHUAN INDONESIA

Finik Mutia Afriana — 2020-12-31

The 2019 fiscal year is a turning point for budgeting reforms at the Indonesian Institute of Sciences (LIPI), starting with unifying personnel expenditure budgets and subscribing to power and services, and understanding the policies for leasing official vehicles and printer leases in 2020. This paper aims to examine the effectiveness of policies budgeting at LIPI. Descriptive analysis and Regulatory Impact Analysis (RIA) were used as analysis tools in this paper. The results of the analysis show that the policy of unifying personnel expenditure budgets and power and service subscriptions is able to decreasing operational unit payments and power subscription payments. and services. Meanwhile, the budget lease policy does not show a significant difference compared to the purchase, but the benefits are operationally lighten the burden of LIPI, especially in terms of maintenance and ready-to-use guarantees.

STUDI AWAL PENGELOLAAN PENERIMAAN PAJAK DARI BISNIS E-COMMERCE

dani ramdani — 2020-12-31

Perkembangan bisnis eCommerce baik dalam lingkup global maupun domestik terus meningkat secara signifikan. Namun bisnis eCommerce memiliki risiko yang mempengaruhi kinerja bisnis sekaligus potensi terjadinya disrupsi bisnis yang akan menurunkan setoran/penerimaan pajak. Tujuan penelitian ini untuk mengidentifikasi kontribusi pajak dari bisnis eCommerce terhadap portofolio penerimaan pajak, faktor-faktor apa yang menjadi risiko dari kinerja eCommerce Indonesia, dan merangcang Model Manajemen Risiko bisnis eCommerce bagi perpajakan. Penelitian mengacu pada Diffusion of Innovation Theory dan Organization Capability Theory dan pelaksanaannya dilakukan berdasarkan Exploratory Study yang bertumpu pada teknik kualitatif dan analisis data sekunder. Hasil penelitian menunjukkan bahwa ketiga tujuan penelitian masih dalam tahap awal dan belum terpetakan. Hal ini menunjukkan perlunya penelitian lanjutan berdasarkan hasil penelitian yang scapshot tersebut.

REDESAIN SISTEM PERENCANAAN PENGANGGARAN : TANTANGAN MEWUJUDKAN PERENCANAAN DAN PENGANGGARAN YANG EFEKTIF DAN EFESIEN

Noor Cholis Madjid — 2020-12-31

Perencanaan dan penganggaran di Indonesia dirasakan masih kurang efektif dan kurang efisien. Untuk meningkatkan kualitas perencanaan dan penganggaran di Indonesia dicanangkannya reformasi manajemen keuangan negara. Selanjutnya untuk mewujudkan perencanaan dan penganggaran yang efektif dan efisien diluncurkan program Redesain Sistem Perencanaan dan Penganggaran. Kajian ini bermaksud untuk melakukan review atau telaah kritis terhadap kebijakan tersebut. Kajian dilakukan dengan menggunakan metode kualitatif deskriptif dan tinjauan literatur. Berdasarkan hasil kajian disimpulkan bahwa Redesain Sistem Perencanaan dan Penganggaran masih belum cukup untuk mewujudkan anggaran yang efektif dan efisien. Diperlukan Koordinasi yang kuat, penyamaan terminologi, fokus menjaga target perencanaan, pembagian kewenangan terkait perencanaan, pengurangan struktur organisasi, perilaku birokrasi yang focus pada kinerja, pengukuran kinerja sebagai dasar alokasi anggaran dan pemberian reward and punishment diperlukan agar RSPP sukses menciptakan anggaran yang efektif dan efisien.

Kata Kunci: Redesain, Perencanaan, Penganggaran, efektif, efisien

PEMBUKTIAN TEMUAN HASIL PEMERIKSAAN ATAS SPT WP DALAM RANGKA PEMERIKSAAN PAJAK

Maulia Githa Ustadztama — 2020-12-31

The results of the audit are in the form of tax audit findings which are communicated to the taxpayer and will be the source of the taxpayer's subsequent legal remedies, namely objections or lawsuits, and appeal of tax disputes. Data from the results of tax court decisions show that there are still more losses of tax institutions than taxpayers during tax disputes. The purpose of writing is so that the Tax Auditor is able to make evidences on the findings of the audit results that can defend the results of the examination during tax disputes in the tax court. The research method used a qualitative descriptive approach by collecting data on the results of the decision on tax dispute appeal, related Tax law or regulations and interviews with informants. The analysis is carried out with a qualitative analysis approach and draws conclusions from general facts to be specific. The results of the research from the data and literature reveal that the evidence prepared by the examiner still needs to be completed. This means that it is necessary to provide guidance for the examiner in presenting evidence of examination from the implementation of the examination.