e-Journal PKN STAN (Politeknik Keuangan Negara Sekolah Tinggi Akuntansi Negara)
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The Effect Of Changes In Corporate Income Tax Rates, Inflation And Inetrest Rates On Income Tax Revenues
Get PDFThis study aims to identify the influence analysis of the Covid-19 Many companies have experienced the impact of Covid 19 so that they have laid off their employees, which is caused by weak public consumption and activity restrictions. Therefore the government provides a policy through tax incentives, namely reducing the corporate income tax rate to 22% from 25% previously, which will also affect tax revenue. In addition, there are several influencing factors, such as inflation and BI interest rates. So the purpose of this study is to analyze the effect of corporate income tax rates, inflation, and interest rates on income tax receipts in 2012-2021. This research analysis method uses secondary data. The data obtained comes from the documentation of the Central Director General of Taxes and the official website of the Central Statistics Agency (BPS) for 3 years (2012 – 2021) every quarter. Data were analyzed using multiple regression analysis using the classical assumption test. The results of this study are that there is no significant effect between changes in rates on income tax revenues, there is a significant effect on the average profit margin between inflation on income tax revenues, and there is no significant effect between interest rates and income tax revenues
Analysis Of Factors Affecting Internal Audit Quality With An Understanding Of Information Systems As Moderation Variables
Get PDFThis study aims to examine and analyze the relationship between time budget pressure and auditor competence on the quality of internal audit with an understanding of information systems as a moderating variable at the ministry of finance inspectorate. The method used in this study is a comparative causal research method which aims to determine the causal relationship of the independent variables, namely time budget pressure and auditor competence with the dependent variable, namely the quality of internal audit with the moderating variable understanding of information systems. The research population was 374 people with a sample of 87 people who were determined by purposive sampling technique. Data collection techniques using a questionnaire. Based on hypothesis testing, budget pressure has a positive but not significant effect on the quality of internal audits and auditor competence has a significant positive effect on audit quality. an understanding of the information system as a moderating variable cannot weaken the influence of the budgetary pressure variable on the quality of internal audit and an understanding of the information system as a moderating variable cannot strengthen the influence of auditor competence on the quality of internal audit
PEMILIHAN BENTUK REGULASI PENGURANGAN OTOMATIS KETETAPAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN
No full textOne of the products of decentralization in Indonesia is the allocation of Land and Building Tax in the Rural and Urban sectors to Local Governments. However, since the regionalization was carried out, the Local Government has needed help responding to public rejection of the increase in Tax due to an increase in the Selling Value of Taxable Objects (NJOP). The solution to that problem is the provision of Stimulus. This research attempts to answer questions about the ideal regulation for implementing the Land and Building Tax of Rural and Urban Sectors (PBB P2) Stimulus. In addition, this research closes the gap that there has not been much research related to property tax stimulus and the importance of the process of providing a stimulus for the implementation of property tax in Indonesia. This study uses the Analytical Hierarchy Process (AHP) method with sources competent in taxation, especially practitioners in the PBB-P2 field, regional finance academics from local government agencies, and practitioners/academicians of regional tax policy and law. This study conducted an inventory of 21 regions in Indonesia that have implemented the PBB-P2 stimulus whose documents can be accessed online to be used as material for stimulus selection regulations by resource persons using the AHP method. This study concluded that the regulations considered ideal by the informants were those that the City Government of Gorontalo had implemented. The City Government of Gorontalo implements arrangements in the form of [1] Regional Head Regulations, [2] applies within a certain period, [3] the basis for deductions is using the NJOP,and using varying deduction amounts.Penelitin ini mencoba menjawab pertanyaan mengenai bentuk regulasi yang ideal untuk pemotongan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) untuk penerapandi Indonesia. Selain itu, penelitian ini mencoba untuk menutup kesenjangan bahwa belum banyak penelitian terkait stimulus pajak properti dan pentingnya proses pemberian stimulus untuk penerapan pajak properti di Indonesia. Penelitian ini menggunakan metode Analytical Hierarchy Process (AHP) dengan narasumber yang memiliki kompetensi di bidang perpajakan khususnya praktisi bidang PBB-P2, akademisi keuangan daerah dari instansi pemerintah daerah, serta praktisi/akademisi kebijakan dan hukum perpajakan daerah. dari perguruan tinggi kementerian lainnya. Penelitian ini melakukan inventarisasi terhadap 21 daerah di Indonesia yang telah menerapkan stimulus PBB-P2 yang dokumennya dapat diakses secara online untuk digunakan sebagai bahan regulasi pemilihan stimulus oleh narasumber dengan menggunakan metode AHP. Penelitian ini menyimpulkan bahwa peraturan yang dianggap ideal oleh informan adalah peraturan yang telah diterapkan oleh Pemerintah Kota Gorontalo. Pemerintah Kota Gorontalo menerapkan pengaturan berupa [1] Peraturan Kepala Daerah, [2] berlaku dalam rentang waktu tertentu, [3] dasar pemotongan menggunakan NJOP, dan menggunakan besaran potongan yang bervariasi
PENGARUH PENGETAHUAN WAJIB PAJAK, SOSIALISASI PAJAK, DAN PENERAPAN APLIKASI SAMSAT DIGITAL NASIONAL (SIGNAL) TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN TANGERANG
Get PDFThis study aims to show whether or not there is an influence between taxpayer knowledge, tax socialization and the application of the national digital samsat application (SIGNAL) in the Tangerang district. The independent variables of taxpayer knowledge, tax socialization, and application of the national digital samsat application (SIGNAL) with the dependent variable are taxpayer compliance. Primary data will be collected by distributing questionnaires online (google form). Questionnaire assessment using a Likert scale. The number of samples is 100 respondents who are in the Tangerang Regency area and have used the SIGNAL application in terms of processing tax documents and paying motor vehicle taxes. The results of the study show that taxpayer knowledge and application of the national digital samsat application (SIGNAL) affect taxpayer compliance in Tangerang district. Tax socialization has no positive effect on taxpayer compliance in Tangerang district. Based on this research, the national digital samsat application (SIGNAL) is further improved and socialized to the public because in addition to the high knowledge of taxpayers, the application of the SIGNAL application can also increase taxpayer compliance in paying and administering tax documents related to motorized vehicle taxes, especially in the Tangerang district area.
Penelitian ini bertujuan untuk menunjukan ada atau tidaknya pengaruh antara pengetahuan wajib pajak, sosialisasi pajak dan penerapan aplikasi samsat digital nasional (SIGNAL) di daerah kabupaten Tangerang. Variabel independent pengetahuan wajib pajak, sosialisasi pajak, dan penerapan aplikasi samsat digital nasional (SIGNAL) dengan variabel dependent yaitu kepatuhan wajib pajak. Data primer akan dikumpulkan dengan cara melakukan penyebaran kuisioner secara online (google form). Penilaian Kuisioner menggunakan skala likert. Jumlah sample yaitu 100 responden yang terdapat di daerah Kabupaten Tangerang dan pernah menggunakan aplikasi SIGNAL dalam hal pengurusan dokumen perpajakan maupun pembayaran pajak kendaraan bermotornya. Hasil penelitian menunjukan bahwa pengetahuan wajib pajak dan penerapan aplikasi samsat digital nasional (SIGNAL) berpengaruh terhadap kepatuhan wajib pajak di kabupaten Tangerang. Sosialisasi pajak tidak berpengaruh positif terhadap kepatuhan wajib pajak di kabupaten Tangerang. Berdasarkan penelitian ini aplikasi samsat digital nasional (SIGNAL) lebih ditingkatkan lagi dan lebih disosialisasikan kepada masyarakat karena selain pengetahuan wajib pajak yang tinggi, penerapan aplikasi SIGNAL juga dapat meningkatkan kepatuhan wajib pajak dalam membayar dan mengurus dokumen perpajakan terkait pajak kendaraan bermotor terutama di daerah kabupaten Tangeran
ANALISIS PENERAPAN PAJAK KARBON DAN ULEZ TERHADAP PENURUNAN EMISI KARBON DI INDONESIA
Get PDFThe quick effect of climate change has become the main focus of the world including the government of Indonesia. The Government of Indonesia has projected the transition of fossil fuel vehicles to electric vehicles will be a solution in carbon emission reduction. However, in fact electric vehicles still produce carbon emission. The purpose of this research is to compare two policy of carbon emission reduction which both of them have not implemented yet in Indonesia, namely Carbon Tax and Ultra Low Emission Zone. The research method used is qualitative with scoping review approach using various scientific articles. This study concluded that Carbon Tax is more effective and efficient implemented in Indonesia according to 3 (three) variables namely carbon emission reduction, potential tax revenue and implementation efficiency.Efek perubahan iklim yang sangat cepat menjadi salah satu fokus dunia termasuk pemerintah Indonesia. Pemerintah telah memproyeksikan peralihan penggunaan kendaraan berbahan bakar fosil ke kendaraan listrik yang akan menjadi solusi dalam penurunan emisi karbon. Namun, nyatanya kendaraan bermotor listrik pun tetap menghasilkan emisi karbon. Studi ini bertujuan untuk membandingkan dua kebijakan penurunan emisi karbon yang keduanya secara teknis belum diterapkan di Indonesia yaitu Pajak Karbon dan Ultra Low Emission Zone. Metode penelitian yang digunakan adalah kualitatif dengan teknik scoping review menggunakan berbagai literatur ilmiah. Hasil penelitian menunjukkan bahwa Pajak Karbon lebih efektif dan efisien diterapkan di Indonesia berdasarkan 3 (tiga) variabel yakni penurunan emisi karbon, proyeksi penerimaan pajak dan efisiensi penerapan
MENELISIK MODUS TINDAK PIDANA PENJUALAN ROKOK TANPA PITA CUKAI ATAU DILEKATI PITA CUKAI PALSU
Get PDFPenelitian ini bertujuan untuk mengungkap modus tindak pidana penjualan rokok tanpa pita cukai atau yang dilekati pita cukai palsu, upaya yang dilakukan petugas Bea dan Cukai (BC) dalam menangani tindak pidana tersebut, dan menyajikan rekomendasi upaya penanganan tindak pidana serupa ke depannya. Penelitian ini merupakan penelitian kualitatif yang menggunakan pendekatan studi kasus dengan menganalisis seluruh putusan pengadilan negeri yang memuat pokok sengketa tindak pidana penjualan rokok tanpa pita cukai atau yang dilekati pita cukai palsu yang diputus tahun 2022. Hasil penelitian menunjukkan bahwa terdapat dua jenis modus tindak pidana yang dilakukan, yaitu modus sebagai pedagang perantara yang menjual rokok tanpa pita cukai milik pihak lain dan modus sebagai produsen rokok yang menjual rokok yang dilekati dengan pita cukai palsu yang dibeli dari pihak lain. Dalam menindak tindak pidana tersebut, petugas BC melakukan fungsi intelijen, fungsi penyidikan, dan fungsi penindakan. Untuk penanganan tindak pidana serupa ke depannya, petugas BC dapat mengedukasi masyarakat mengenai ketentuan tindak pidana tersebut dan melakukan intensifikasi pengawasan terhadap tindak pidana tersebut
Intermediate Treatment Facility as a Waste Management System in DKI Jakarta: An Overview
Get PDFThe limited capacity of the Bantargebang landfill as the final waste disposal site and the ever-growing amount of waste produced by Jakartans urges the development of more eco-friendly waste management facilities. Using the scoping review method, this study aims to review the feasibility of ITF development in DKI Jakarta based on identifiable impacts, social costs and benefits analysis, hindrances faced in ITF development planning, and reviewing alternative financing that can be used in constructing ITF. The results of this study show that aside from its capacity to process waste more efficiently and potentially produce electricity, ITF construction may have several negative impacts on the surrounding environment. Based on an analysis of social costs and benefits, the development of ITF is feasible. However, some obstacles are present in planning the development of ITF, such as that it requires a strong investment commitment in terms of financing development and project operations, both from the DKI Jakarta Provincial Government, DPRD, and the private sector. Two possible financing schemes to consider are the local government budget and PPP
Impelementation of Local Tax Billing at The East Kalimantan BAPENDA
Get PDFThis study aims to determine the guidelines for implementing tax collection and explain the flow of tax collection at the Regional Revenue Agency of East Kalimantan Province. In addition, this study seeks the implementation of tax collection carried out in Bapenda East Kalimantan and provides suggestions and alternatives that need to be considered. This research uses a qualitative approach with field research analysis studies. Data collection was carried out using literature method and interviews. Finding shows that the implementation of tax collection in Bapenda East Kalimantan is quite good with the issuance of Regional Tax Bills. However, the absence of a tax bailiff results in the absence of issuance of Forced Letters to taxpayers who have tax bills that have passed the time period. Determination of Regional Regulations related to tax collection and training of tax bailiffs to be considered by the East Kalimantan Provincial Government so that tax collection and tax revenue are maximized
Penerapan Fungsi Anggaran Dalam Optimalisasi Anggaran Subsidi Pupuk Tahun 2023
Get PDFSince 2023, several policies related to fertilizer subsidies have changed. Starting from reducing the types of subsidized fertilizers to two, namely Urea and NPK, to changing the fertilizer subsidy budgeting scheme where the allocation of the amount of fertilizer is determined after setting a definitive ceiling based on Farmer Land Spatial Data. This means that performance-based budgeting is not applied to the fertilizer subsidy budget. This then raises the issue of optimization. This issue is important because the nominal subsidy budgeted for in 2023 is the same as in 2022 even though the types of subsidized fertilizers have decreased. There is the potential for idle funds to become a source of fraud. This study examines the application of the budget function to fertilizer subsidies in 2023 using a mathematical model. The type of data is quantitative data and the data source are from government budget document and regulations. Based on the results of this study it is concluded that: 1) The fertilizer subsidy allocation set by the government for 2023 has not optimized the entire subsidy budget. 2) The government can optimize the 2023 fertilizer subsidy budget with several schemes that increase the allocation of subsidized fertilizers. In addition, optimization can be carried out by allocating more of the fertilizer subsidy budget for other types of fertilizer provided that the need for NPK and Urea fertilizers is fulfilled
Do Recovery Loan, Physical Fund, And Social Grant Affect Gross Regional Products?
Get PDFResearch objective: This research aims to investigate the impact of economic recovery loans (PEN), physical allocation funds (DAK), and social grant of village fund (BLT) on the gross domestic regional product (GDRP) of Indonesian districts and cities through unbalanced data panel regression.
Method: This research was conducted using the quantitative method using documentation for collecting the numerical data and panel regression for analyzing the data.
Research findings: The research finds that each of PEN, DAK, or BLT has a positive and significant influence on GDRP. Moreover, the implementation of the BLT has been very effective, even though, there are several obstacles, including budget limitations, mismatch in recipient data, and lack of distribution facilities.
Practical implication: This study suggests that PEN should be continued to accelerate economic recovery for regions affected by COVID-19, but the selection of regional governments as beneficiaries should be more selective