Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia

Final tax regression

2023-08-02T09:25:33+07:00

The urgency of this research lies in the pressing need to address regressiveness in Indonesia's taxation system, particularly concerning the Final Income Tax. As such, this study aims to examine the implications of Final Income Tax on taxpayers, especially high-income individuals, and propose potential reforms to ensure fairness and progressivity in the tax regime. To achieve this objective, the research employs a combination of quantitative analysis and theoretical frameworks. Income data from High-Wealth Individuals (HWIs) is analyzed to assess the regressiveness of the Effective Tax Rate (ETR), with a specific focus on income components subject to Final Income Tax. Additionally, the study reviews existing literature on tax reform and draws insights from international best practices to formulate recommendations for policy improvements. By combining empirical analysis with theoretical insights, this research contributes to a deeper understanding of the challenges within Indonesia's taxation system and offers actionable recommendations for policymakers and Directorate General of Taxes as Indonesian tax authorities.

Impact of automotive tax incentives during Covid-19

2024-06-10T15:10:34+07:00

In 2021, as part of the Pemulihan Ekonomi Nasional/ National Economic Recovery (PEN) program, the government introduced additional tax incentives to boost durable goods consumption, the PPnBM incentives, for qualified new car purchases. This study aims to explore the PPnBM incentives’ impact on automotive sectors in 2021, utilizing the Interrupted Time-Series Analysis (ITSA) methodology and seasonal forecasting method with Holt-Winters exponential smoothing and Autoregressive Integrated Moving Average (ARIMA) for four years from 2018 until 2021. In particular, using the automobile wholesales and tax administration data, this paper assesses the impact of the PPnBM incentives on car wholesales, participating firms’ sales, purchases, and wage expenditure. The impact of the PPnBM incentives on automotive sectors in 2021 suggested no significant difference in incentives-qualifying cars’ wholesales before and after the PPnBM incentives. However, the impact of the PPnBM incentives on total sales recovery resulted in the incentive participants recovering their total sales to the pre-Covid-19 level. In general, from the variables tested, the result suggests that the PPnBM incentives had a modest impact on wholesale recovery and economic activity for participating automotive manufacturers during the incentives period.

Penerapan model kolaboratif dalam kebijakan data tunggal industri emas bagi penerimaan negara dengan pendekatan multi helix

2024-04-01T14:14:45+07:00

Indonesia is one of the largest gold producing countries in the world. Based on mineral commodity data, Indonesia’s gold reserves reached 2,600 tons. In addition, the mining production reached 66 metric tons in 2021 and 70 metric tons in 2022. However, there are various problems and challenges related to efforts to utilize gold minerals, one of which is the limited availability and validity data. Therefore, this research aims to analyze how a collaboration model related to the gold industry’s single data policy for tax purposes can be implemented using a Multi Helix approach. In the Multi Helix concept, the role of each actor has very close participation to create success in creating quality data in the gold industry sector and sustainable development. Furthermore, it is expected to contribute significantly to tax revenues. Aside from that, the existence of the SDI policy is intended to provide benefits for sustainable economic development by maintaining a good quality of environmental ecosystems. Additionally, SDI data is expected to have a hand in state revenues both in the form of taxes and royalties to the state optimally, thereby creating competitive and growing businesses.

Gaya komunikasi kepemimpinan transformasional dalam masa perubahan organisasi: Sebuah tinjauan literatur

2024-10-24T13:47:39+07:00

The Directorate General of Taxes (DJP) is undertaking Tax Reform Volume III, which encompasses a focus on the reform of Human Resources (HR). The management of organizational change is inherently complex, and issues persist regarding the dynamics between superiors and subordinates at DJP. This study aims to furnish insights into change management from a communicative standpoint, specifically identifying the most suitable leadership communication styles to implement during the change process. The research employs a literature review methodology. Findings reveal that the transformational leadership communication style is the most effective for managing change. Communication styles that are devoid of emotional bias, empathetic, and allows for two-way communication are generally favored by subordinates. Training aimed at enhancing leadership communication competencies represents a feasible solution to equip individuals with the necessary skills to cultivate an optimal work environment

Kemanfaatan, keadilan, dan kepastian hukum restorative justice pada ketentuan perpajakan

2024-04-17T13:54:29+07:00

Restorative justice has been implemented in tax provisions, namely the KUP Law and the PPSP Law which regulate tax collection, audits and investigations. Restorative justice is further reaffirmed in the Law on Harmonization of Tax Regulations (UU HPP), which is known to be contained in the explanation of Article 40B clause (3), Article Article 44B clause 2a and Article 64 clause (2). It is estimated that tax law enforcement with a restorative justice approach can be a more comprehensive and sustainable solution in dealing with violations. Dispute resolution is focused on efforts to reconcile the parties, in this case between countries positioned as victims and parties who commit violations. This is done with the aim of creating a better climate of compliance and reducing protracted problems. This journal article was prepared in order to analyze the value of benefit, justice and legal certainty regarding the implementation of the article on restorative justice regulated in the UU HPP for violations that have the potential to harm the country's economy. By using non-doctrinal legal research methods based on theory and application to regulations, it is hoped that the results of theoretical analysis related to the principles of restorative justice can provide further insight into how the values of benefit, justice and legal certainty are applied as law enforcement, especially in the field of taxation.

Analisis model kebijakan program penyaluran “KUR” dalam rangka meningkatkan perilaku kepatuhan wajib pajak pelaku “UMKM”

2024-06-04T09:07:34+07:00

The Micro, Small, and Medium Enterprises (MSMEs) sector has long been a significant driver of Indonesia's economy, drawing considerable attention from the government. According to the National Medium-Term Development Plan (RPJMN), various strategic measures have been implemented to promote the growth and resilience of MSMEs as a means to enhance national economic independence. However, despite their substantial economic contribution, MSMEs' tax compliance remains low, as reflected in their minimal contribution to tax revenue. The small contribution is an indication that the level of compliance of MSMEs actors in fulfilling their tax obligations is still very low. This research was conducted using a qualitative approach and began by analyzing and evaluating the policy of the People's Business Credit (KUR) distribution program in relation to tax aspects. The analysis and evaluation were based on data sourced from literature studies and interviews with relevant resource persons from the point of view of technical feasibility, economic and financial possibility, political viability, and administrative operability. The results show that the existing policy has not fully accommodated taxation aspects. This is unfortunate considering that the KUR interest subsidy provided by the government to MSMEs actors is financed by the State Budget (APBN), which is mostly sourced from taxes. Furthermore, the study proposes policy model to encourage the development of the MSMEs actors.