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All Journal Gadjah Mada International Journal of Business Substansi: Sumber Artikel Akuntansi Auditing dan Keuangan Vokasi Owner : Riset dan Jurnal Akuntansi Jurnal Public Policy PERSPEKTIF Jurnal Darma Agung
Ning Rahayu
Universitas Indonesia
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences

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Analisis Perilaku Kepatuhan Pajak Merchant-Merchant yang Ada di Tokopedia Ita Andryani; Ning Rahayu
PERSPEKTIF Vol 10, No 1 (2021): PERSPEKTIF - January
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/perspektif.v10i1.3887

Abstract

This research was carried out to research the tax compiance behavior of merchants in Tokopedia. This research was analyzed using Structural Equation Modeling (SEM) with the LISREL program. The data used in this research were collected by using questionnaire with a sample of 100 merchants in Tokopedia. Variables in this study include attitudes toward tax compliance, subjective norms, perceived behavioral control, intentions, and tax compliance of merchants in Tokopedia.The results showed that (1) there was a mutually influential relationship between attitudes to comply with subjective norms. (2) there is no mutually influential relationship between subjective norms and perceived behavioral control. (3) there is no mutually influential relationship between attitudes of obedient behavior with perceived behavioral control. (4) there is an influence between the attitude of behaving obediently to the intention of tax compliance. (5) there is no influence between subjective norms on the intention of tax compliance. (6) there is no influence between perceived behavioral control on tax compliance intentions. (7) there is an influence between the perception of behavioral control on tax compliance behavior. (8) there is an influence between the intention to behave obediently to tax compliance.
The Effects of Financial Derivatives on Earnings Management and Market Mispricing Oktavia Oktavia; Sylvia Veronica Siregar; Ratna Wardhani; Ning Rahayu
Gadjah Mada International Journal of Business Vol 21, No 3 (2019): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/gamaijb.34112

Abstract

This study aims to examine the effects of financial derivatives on earnings management and market mispricing. A cross-country analysis was applied within the scope of four ASEAN (Association of Southeast Asian Nations) countries that comply with IAS 39, consisting of the Philippines, Indonesia, Malaysia, and Singapore. A sample of 1,395 firm-years of companies using financial derivatives were engaged for study and the evidence shows that the use of financial derivatives for hedging purposes decreases the magnitude of the earnings management. In addition, this study also supports the idea that earnings expectations embedded in the stock returns of companies using financial derivatives, that meet the hedge accounting criteria, reflect the difference in the persistence of cash flow components more accurately than those using financial derivatives for speculative purposes.
Tantangan Pengaturan Anti-treaty Shopping di Indonesia Setelah Berlakunya Multilateral Instrument Agung Kurniawan; Ning Rahayu
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 4 (2022): Artikel Volume 6 Issue 4 Periode Oktober 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i4.1095

Abstract

This paper reviews the rapidly growing empirical literature on anti-treaty shopping arrangements after the adoption of multilateral instruments, especially those relating to the application of the Principal Purpose Test (PPT). The absence of a Principal Purpose Test definition in the agreement, or an international understanding of how the PPT should be interpreted means that various parties may act differently and provide different interpretations of a transaction or arrangement. In addition, the inequalities of evidence between the tax authorities and taxpayers on the justification of transaction motives or arrangements solely for the benefit of the agreement raises the potential for tax disputes that are getting bigger because of the different perspectives built by the tax authorities and taxpayers. The purpose of this study is to examine the theoretical and empirical aspects of the challenges and obstacles in implementing the PPT arrangement in Indonesia, as well as to see the development of the arrangement from a global perspective. The research approach used in this study is to use qualitative methods with data collection techniques through documentation and literature review or literature study by providing an understanding of a social phenomenon related to the implications of implementing the Principal Purpose Test. The results and conclusions of this study lead to the urgency that the Tax Authority increasingly needs to issue regulations related to the implementation of the Principal Purpose Test in order to create legal certainty for taxpayers.
Thin Capitalization Rules di Indonesia, Studi Kasus pada RS X Sumayya Syahidah; Ning Rahayu
SUBSTANSI Vol 2 No 2 (2018)
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.495 KB) | DOI: 10.35837/subs.v2i2.312

Abstract

Abstract The aim of this research is to understand the impact on the implementation of Indonesian Minister of Finance Regulation Number 169/PMK.010/2015 about the Thin Capitalization Rules to the capital structure in RS “X”.This research is a case study on RS “X”, a hospital located on Mataram, West Nusa Tenggara. This research use secondary data from financial statement and Income Tax sheet with analytical technics used descriptive qualitative. In addition, primary data collected by interviews were also used in this study.The findings of this research founded RS “X” reported his financial statement in Debt to Equity ratio show 8:1. This number is greater than the standard that is stated in the PMK169. Most of the debt is caused by management which have to take working capital loans to the bank because the hospital lacks of funds to cover their operational costs for BPJS patients. This ratio causes that the loan expenses have to be corrected positively in income tax sheet. The amount of loan expenses that can deducted is Rp.807.685.185 and the rest Rp.1.009.606.481 have to be corrected as addition to taxable income. By doing this, the taxable income will increase Rp. 177,398,218.39.  The policy to reduce the ratio is to re-valuate the fixed assets so that it will add to the equity side, beside that the company should to carry out debt contracts to fund the needs of working capital with related parties, by then the debt will reclassified into shareholders' debt which according to the prevailing tax rules will be recognized as Equity. Keywords: DER, Income Taxes, Ministry of Finance Regulation, Thin-Capitalization Rules.
Tinjauan Pemungutan Pajak Pertambahan Nilai Atas Perdagangan Melalui Sistem Elektronik Domestik dan Asing Ronaldi Marbun; Ning Rahayu
Owner : Riset dan Jurnal Akuntansi Vol. 7 No. 2 (2023): Research Artikel Volume 7 Issue 2: Periode April 2023
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v7i2.1419

Abstract

The rapid development of the globalization era demands that everyone and their environment create a breakthrough in the form of sophisticated technology to compete and survive in a fairly high economic competition. For entrepreneurs, technology can be used to innovate and advance their businesses to survive and achieve optimal profits. One form of technological innovation, especially the internet, is e-commerce. This activity is carried out online anywhere, borderless, and often called trading through electronic systems (Perdangangan Melalui Sistem Elektronik, PMSE). The rise of transactions in the form of purchases of digital products and services from traders or trade organizers through electronic systems requires the government to issue tax regulations, namely the Regulation of the Minister of Finance number 48 / PMK.03 / 2020, which aims to save the economy by expanding the tax base and promoting equality in taxpayer treatment. This ruling is a derivative regulation of Article 6 paragraph 13a of the Government Regulation in Lieu of Law (Perppu) number 1 of 2020. The regulation of the Minister of Finance number 48/PMK.03/2020 emphasizes the implementation of VAT on PMSE to promote tax justice and accommodate the shift from a conventional to a digital economy. However, in its implementation, there are certainly many challenges faced by tax administrators, VAT collectors appointed to collect VAT on PMSE, and taxpayers as VAT bearers.    
PRAKTIK-PRAKTIK TAX AVOIDANCE SERTA PENERAPAN KEBIJAKAN ANTI-TAX AVOIDANCE DI INDONESIA Erik Dwi Putra; Ning Rahayu
JURNAL DARMA AGUNG Vol 31 No 3 (2023): JUNI
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v31i3.3499

Abstract

Penghindaran pajak telah menjadi isu global yang banyak diperbincangkan di berbagai negara di dunia. Setiap tahun diperkirakan ada kerugian negara sekitar Rp69 triliun akibat skema penghindaran pajak di Indonesia. Metode penelitian ini menggunakan metode kualitatif, sedangkan teknik pengumpulan data dilakukan dengan penelusuran dari berbagai sumber, baik itu melalui pemberitaan media cetak atau elektronik. Hasil penelitian menunjukkan bahwa terdapat kendala dalam perumusan aturan anti penghindaran pajak di Indonesia, di mana pemerintah dihadapkan pada wajib pajak yang mampu memanfaatkan ketentuan pajak yang ada. Dalam kaitan ini, pemerintah telah berupaya untuk mencegah penghindaran pajak melalui penerapan kebijakan seperti anti thin capitalization, CFC rule, transfer pricing, dan anti treaty shopping. Namun, kebijakan yang masuk dalam kategori SAAR dinilai belum optimal. Oleh karena itu, pemerintah juga dapat mempertimbangkan instrumen GAAR yang saat ini diterapkan di berbagai negara.
Implementation of the Electronic System for Collection of Value-Added Tax on Trade: Appointing Foreign and Local Companies as Collectors Wildan Arif; Ning Rahayu
Jurnal Public Policy Vol 9, No 3 (2023): July
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v9i3.7590

Abstract

The large number of offers of services and goods in utilizing digitalization is the background for the PMSE VAT policy in increasing state income broadly and evenly. PSME's VAT policy is also faced with the challenge of creating equality in terms of paying state contributions between traditional businessmen and economic activities that use the internet or among domestic businesses. Selection Appointment of entrepreneurs to collect electronic trade with PKP who have not been appointed as collectors creates inequality in terms of paying taxes and reporting SPT where every company appointed as PMSE collector is required to report reporting in accordance with rules and policies. This study aims to determine the PMSE VAT collection policy through the appointment of local digital companies that have and have not been appointed as PMSE VAT collectors in paying attention to the principles of a good taxation system and knowing the level playing field of local companies that have and have not been appoint PMSE VAT collector based on the theory of fairness. The type of assessment in this thesis uses qualitative methods with literature studies and interviews. Informants in this study were staff of the fiscal policy agency, staff of the directorate general of taxation, lecturers and tax consultants. The conclusions obtained explain that the policy in collecting electronic sales tax to pay attention to the principles of a good taxation system has not been properly fulfilled.
Evaluation of the Effectiveness of the Policy for the Repatriation of Foreign Assets into the Country in the Voluntary Disclosure Program Harry Gregorius Gultom; Ning Rahayu
Jurnal Public Policy Vol 9, No 4 (2023): October
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v9i4.8677

Abstract

This research will analyze the effectiveness of the policy of repatriating foreign assets into the country in the Voluntary Disclosure Program. Researchers used the 7's framework proposed by McKinsey consultants with the elements of shared values, staff, system, structure, strategy, skills, and style in assessing the effectiveness of asset repatriation. This research aims to determine whether the repatriation of assets in the Voluntary Disclosure Program has been effective and the inhibiting factors in carrying out asset repatriation by the Directorate General of Taxes. This research uses a post-positivist approach with a descriptive research type. Data collection techniques were obtained through literature studies and field studies. Field studies were conducted using in-depth interviews with relevant stakeholders such as the Directorate General of Taxes, Academics, the House of Representatives, and Practitioners. The research results show that the elements of shared values, structure, and style are practical, but the elements of strategy, skills, staff, and systems could be more. There are also obstacles faced by the Directorate General of Taxes, namely policies implemented at the wrong time due to the COVID-19 pandemic, taxpayer assets that are not liquid plus the shadow of a global recession due to the pandemic, programs that are less attractive to taxpayers, lack of legal certainty, regarding the Voluntary Disclosure Program policy, as well as the unstable economic and political conditions in Indonesia due to the pandemic.
Co-Authors Agung Kurniawan Erik Dwi Putra Harry Gregorius Gultom Ita Andryani Oktavia . Ratna Wardhani Ronaldi Marbun Sumayya Syahidah Sylvia Veronica Siregar Wildan Arif