3 research outputs found
MENELADAN FALSAFAH MASYARAKAT BALI DALAM MELAKSANAKAN KEWAJIBAN PAJAKNYA
No full textThis study aims to determine the level of compliance of Balinese people, various Balinese philosophies that play a role in tax compliance, and find out the philosophies that play a role in the green economy. The uniqueness of the religion embraced by the Balinese, namely Hinduism, certainly makes many new philosophies that can be exemplified. The research was conducted with a literature study and the data collection technique was documentation. Data were obtained from various reliable sources then analyzed and conclusions were drawn. The tax compliance indicator used is the level of local tax ratio, which is the ratio between local tax realization and GRDP. This research has several conclusions. First, Balinese people are obedient in paying taxes. Second, the philosophy of Tri Hita Karana, Yadnya, Tri Kaya Parisudha affects the tax compliance of Balinese people. Third, with the implementation of Tri Hita Karana, the Balinese have implemented a green economy. The central tax authority or other regions in Indonesia can make the three Balinese philosophies as educational materials for tax awareness.Penelitian ini bertujuan untuk mengetahui tingkat kepatuhan masyarakat Bali, berbagai falsafah masyarakat Bali yang berperan terhadap kepatuhan pajak, dan mengetahui falsafah yang berperan dalam green economy. Uniknya agama yang dianut oleh masyarakat Bali, yakni Hindu, tentunya membuat banyak falsafah baru yang dapat diteladan. Penelitian dilakukan dengan studi literatur dan teknik pengumpulan datanya adalah dokumentasi. Data diperoleh dari berbagai sumber terpercaya kemudian dianalisis dan ditarik kesimpulan. Indikator kepatuhan pajak yang digunakan adalah tingkat local tax ratio, yakni perbandingan antara realisasi pajak daerah dengan PDRB. Penelitian ini mendapatkan beberapa kesimpulan. Pertama, masyarakat Bali patuh dalam membayar pajak. Kedua, falsafah Tri Hita Karana, Yadnya, Tri Kaya Parisudha berpengaruh terhadap kepatuhan pajak masyarakat Bali. Ketiga, dengan implementasi Tri Hita Karana, masyarakat Bali telah menerapkan green economy. Otoritas pajak pusat atau daerah lain di Indonesia dapat menjadikan ketiga falsafah Bali tersebut sebagai bahan edukasi kesadaran pajak.
 
Antologi perpajakan: refleksi, reformasi, dan tantangan
No full textBuku Perpajakan berjudul Buku Antologi Perpajakan: Refleksi, Reformasi, dan Tantangan merupakan karya Danandjaja Rosewika Toriq Budihardja, dkk. Buku ini merupakan sebuah rangkaian koleksi artikel populer yang menghadirkan berbagai perspektif mengenai isu-isu perpajakan terkini. Buku ini menjadi bukti dedikasi para penulis dalam menggali, mengulas, dan menuangkan ide-ide tentang perpajakan ke dalam tulisan
Environmental Fiscal Strategies: The Potential of Timber Excise to Address Deforestation and Increase State Revenues in Indonesia
No full textThis study examines the feasibility of imposing an excise tax on timber products from forest logging activities in Indonesia, using a systematic literature review and a quantitative simulation approach. Data from Statistics Indonesia (BPS) on timber production between 2020-2023 are utilized to assess the potential impact of such a policy. The study argues that wood, as a key forest product, meets the criteria for being an Excisable Good (BKC) due to its consumption needing control, its environmental impacts, and the need for state levies. Additionally, it highlights the urgency of introducing this tax to address deforestation and generate additional state revenue. The research also presents various simulated excise rates to estimate the policy\u27s economic effect. This study contributes to the literature on new BKC imposition and provides fiscal policy recommendations aimed at tackling deforestation, offering advice to the Ministry of Environment and Forestry and the Ministry of Finance on the implementation of timber excise
