Ilomata International Journal of Tax and Accounting
Not a member yet
246 research outputs found
Sort by
Evaluation of the Utilization of Tax Incentive Policies during the Covid-19 Pandemic in the Framework of National Economic Recovery
Get PDFUntil now, Indonesia still faces Covid-19 and is still in the process of economic recovery. However, the Directorate General of Taxes (DGT) was able to achieve the target of 100% tax revenue according to the target mandated in the 2021 State Budget even before the close of the year. At the end of 2021 tax incentives that have been utilized in the framework of the National Economic Recovery Program have reached IDR 63.16 trillion (100.5%) from the ceiling of IDR 62.83 trillion. This achievement is thanks to the contributions of all Taxpayers who continue to be committed to paying taxes. On this achievement, the government continues to show improvement efforts that must be maintained momentum, in order to continue to the 2022 state budget. The purpose of this study is to find out and analyze the evaluation of the utilization of tax incentive policies during the covid-19 pandemic in the framework of national economic recovery. This research uses descriptive qualitative methods through literature studies. In the evaluation of the utilization of tax incentive policies during the Covid-19 pandemic, it was explained that this tax revenue is one of the many state revenues that participate in supporting the nation and the country
Evaluation of the Implementation of Tax Incentive Policy for Small and Medium Enterprises Affected by the Covid-19 Pandemic at the Tax Service Office Pratama Koja Utara Jakarta
Get PDFThe Covid 19 pandemic in almost all countries, including Indonesia, has negatively impacted the economic sector, especially the MSME business. The government has made various efforts to restore the Indonesian economy. Through the Directorate General of Taxes, under the authority of the Ministry of Finance, the government decided to provide tax incentives for taxpayers affected by the Covid 19 pandemic. This final income tax incentive is based on the Regulation of the Minister of Finance of the Republic of Indonesia No. 44 PMK/03/2020. This regulation focuses on Small and Medium Enterprises. Taxes are usually 0.5% of gross income that is self-paid or deducted or collected by withholders or collectors. However, with PMK-44/PMK.03/2020, the tax is borne by the government, which means that the income is not subjected to tax from April 2020 to December 2020. This study used a descriptive method. The data was collected through a literature study where the author evaluated the implementation of government regulatory policies regarding applying tax incentives for MSMEs affected by Covid-19. The purpose of providing tax incentives to MSMEs is to reduce their difficulty in meeting operational costs or expenses so that MSMEs can survive during the pandemic, as well as save the national economy and maintain financial system stability. The study results show that tax incentives and relaxation and the provision of tax incentives to the beneficiary sector MSME are productive and able to support the recovery of the national economy. These programs and tactical steps ensure that economic growth is maintained even though these programs are separate and unrelated to the spread of Covid-19, which can be controlled quickly
An Analysis of the Effectiveness of Samsat J'bret Service (West Java Ngabret) during the Covid-19 Pandemic to Improve the Tax Compliance of Motorized Vehicles at the Office of Samsat Bekasi City
Get PDFTaxes, both central and local taxes, are the main source of income for the state. One of the regional taxes is the Motorized Vehicle Tax (PKB) which is one source of income expected to help local governments in increasing Locally-Generated Revenue (PAD). This has prompted local governments to innovate tax payment services for motorized vehicles by utilizing increasingly advanced information technology which serves as an effort to break the chain of the spread of Covid-19. This study was conducted to analyze the effectiveness of the J’bret (West Java Ngabret) Samsat service system to improve taxpayer compliance in paying the motorized vehicle tax during the Covid-19 pandemic in Bekasi City, the obstacles that emerged, and the efforts made by the Samsat and taxpayers in realizing the effectiveness of the service system. The research method was a qualitative approach by employing a descriptive approach. The results of this study indicated that the J’bret Samsat service system has been effective and fully following the theory of effectiveness aspects according to Muasaroh (2013). Last, what needs to be improved was more campaigns held for taxpayers about the existence of a motorized vehicle tax payment service system through the Samsat J’bret
SWOT Analysis of Indonesian Tax Administration Innovation in the Digitalization Era
Get PDFWith the innovation in tax administration services in Indonesia in the digitalization era, it is hoped that it can increase taxpayer compliance and is expected to continuously have a positive effect on state revenues. The purpose of this study is to analyze what are the strengths, weaknesses, opportunities and threats in the implementation of tax administration innovations in Indonesia in the Digitalization Era. The research method used is qualitative with a descriptive approach. The results of the study show that the strengths and opportunities that can be utilized are the reliability of human resources that have been fulfilled, as evidenced by the satisfaction index of DGT service users reaching a scale of 4.1. Technology that can still be developed is also a strength. The high participation of taxpayers in following the innovation policy of tax administration is a very big opportunity with the number of manual SPT users recorded which has decreased by 88.8% in the last five years. Weaknesses and threats encountered are the lack of maintenance on the server where server downs often occur during the deadline for reporting SPT. Taxpayers also admitted that they had not fully received directions on how to operate the new tax administration system. Taxpayers need to adapt to the digitalization that is being carried out. So it is the government's duty to pay extra attention to the understanding of taxpayers in the application of the digital tax administration system
The Influence Computer Assisted Auditing Tools and Techniques (CAATTs) and Professional Ethics on Auditor Performance
Get PDFThis study was conducted with the aim of analyzing the effect of the application of computer-assisted audit technique systems and professional ethics on auditor performance. The data used in this study are the results of processing questionnaire data given to auditors who work in public accounting firms in the Jakarta area. The method used in this research is a purposive sampling method with a total of 92 respondents. Testing the analysis using SPSS 25 by testing the validity, reliability, multiple linear regression, classical assumption test, and hypothesis testing. The results of this study indicate that the application of a computer-assisted audit technique system has a positive and significant effect on employee performance with a significance level of 0.000 <0.05 and professional ethics has a positive and significant effect on employee performance with a significance level of 0.000 <0.05. The results also show that the application of a computer-assisted audit technique system and professional ethics have a joint or simultaneous effect on auditor performance with a significance level of 0.000 < 0.05
Restaurant Tax Audit Analysis in the Order to Test Taxpayer Compliance at Suku Badan Pendapatan Daerah Kota Administrasi Jakarta Selatan in 2021
Get PDFBased on temporary research, there are still many taxpayers who are not obedient in fulfilling their taxes, such as paying taxes not on time and not by the amount of tax owed. This study aims to find out and analyze the Restaurant Tax Audit Analysis in the Framework of Testing Taxpayer Compliance at the South Jakarta City Administration Regional Revenue Tribe in 2021. The research method used in this study is a qualitative descriptive method. The criteria for the sources that the author uses as informants (parties/interviewees) in this study are those who control and understand the conditions of the research object, who are involved or occupy positions related to the topic under study, and have sufficient time to be interviewed. Restaurant Tax Audit in the Context of Testing Taxpayer Compliance at the Regional Revenue Sub-District of the City of South Jakarta Administration has been carried out well, especially from the audit procedures and audit results, but the ability of the tax authorities still needs to be improved
Analysis of Financial Health Level Using the Z-Score (Altman) Method in Transportation Companies Listed on the Indonesia Stock Exchange for the 2019-2021 Period
Get PDFThis study aims to determine the company's financial condition based on the Altman (Z-Score) method and the effect of the ratio of Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before interest and tax to Total Assets and Market Value of Equity to Book Value of Debt on the company's financial soundness (Altman Z-score). The population in this study is the transportation sector listed on the Indonesia Stock Exchange for the period 2019-2021. Sampling in this study was to use the purposive sampling method so as to obtain a sample of 36 from 12 companies. The data used in this study is the company's annual financial statements obtained from the Indonesia Stock Exchange. The data is then grouped and entered into the Altman Z-score formula and analyzed using the multiple linear regression method using the SPSS version 23 program. The results from the Altman Z-score show that in 2019 there were 5 companies in good health, 4 companies in an emergency (grey area) and 3 companies in a potentially bankrupt condition. In 2020 there are 6 companies in good health, 4 companies in an emergency (grey area) and 2 companies in a potentially bankrupt condition. In 2021 there are 6 companies in good health, 3 companies in an emergency (grey area) and 3 companies in a potentially bankrupt condition. Meanwhile, the results of the analysis test show that the variables Working Capital to Total Assets, Retained Earning to Total Assets, Earning Before Interest and Tax to Total Assets and Market Value Of Equity to Book Value Of Debt, individually and jointly significant effect the level of financial health of the company (Altman Z-score)
COVID-19 Budget Refocusing: Evidence from Indonesia
Get PDFThis study aims to know the factors that influence regional government budget re-focusing in Indonesia because of COVID-19. This study uses regression analysis with the samples of 119 regional governments in Java. Java is one of the islands in Indonesia with the most significant population. It shows that the rate of patient recovery and economic impact influence the re-focusing regional Government in Indonesia. The implications of COVID-19 push the Indonesia government to re-focus re-budgeting. This study contributes to re-budgeting literature or regional government re-focusing in handling the COVID-19 impact in Indonesi
The Effect of the Implementation of E-Invoice 3.0 and Taxable Person Compliance to Value Added Tax Revenue at KPP Pratama Pasar Rebo
Get PDFCompliance of Taxable Person (PKP) is a complicated problem related to the implementation of an e-invoice application, especially the knowledge and perceptions of those who consider that making electronic-based tax invoices is difficult to do. This study aims to determine and analyze the effect of the e-invoice 3.0 application and Taxable Person compliance on the increase in VAT revenues. To obtain the research sample, the author used a non-probability sampling technique with the convenience sampling method. The results showed that e-invoice 3.0 implementation and Taxable person compliance simultaneously had a positive and significant effect on VAT revenues with a value of 113,819. The author provides suggestions for the Primary Tax Office of Pasar Rebo, Jakarta to continue improving its services in providing information and campaign related to the use of e-invoice 3.0 to Taxable person to improve their compliance and also to increase the amount of tax revenue which can affect VAT revenues
Climate Change, Carbon Tax, and the Indonesian Directorate General of Taxes Preparedness in Implementing the New Carbon Tax
Get PDFOne of the crucial issues in Indonesia is climate change. It can jeopardize Indonesia's sustainable development. This article investigates a carbon tax as a climate policy option in Indonesia and the Directorate General of Taxes readiness in imposing the new carbon tax bill in April 2022. This research analyzes the early stage of carbon tax implementation in Indonesia. The author conducted a qualitative questionnaire to a small and unrepresentative sample of 32 tax officers in the DGT's head office, regional office, and small tax office in Jakarta. The data collecting process took place in January 2022. The results suggest that most DGT's employees in this study are already familiar with the term "climate change", its causes, and its effects as a worldwide global catastrophe. Furthermore, most respondents understand what a carbon tax is but in terms of preparedness to implement the new carbon tax, only 21 of 32 employees (65.6 percent) believe Indonesia is prepared to impose the new tax. At the same time, 11 employees doubt the implementation due to lack of human resources, derived rules, and regulation dissemination