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Journal : Transparansi Jurnal Ilmiah Ilmu Administrasi

KAJIAN KEBIJAKAN PENGENAAN CUKAI MINUMAN BERPEMANIS Selvi Selvi; Elisabet Sitorus; Siska Handayani; Purwastuti Maesiwi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 3, No 2: Desember 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v3i2.1177

Abstract

The increase in diabetics due to sugary drinks needs to be controlled. The imposition of excise on sweetened drinks has been implemented in several countries. This study aims to examine the aspects of tax collection for sweetened drinks in Indonesia and their impact. The research method is qualitative research. The results showed that the imposition of excise on sweetened drinks could give impact on reducing consumption of sweetened drinks but give a negative impact on the economy.
Kajian Kebijakan Pemberian Insentif Pajak dalam Mengatasi Dampak Virus Corona di Indonesia Tahun 2019 Selvi Selvi; Alief Ramdhan
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 3, No 1: Juni 2020
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (434.307 KB) | DOI: 10.31334/transparansi.v3i1.846

Abstract

This study aims to examine the provision of tax incentives in Indonesia which is being hit by a corona virus outbreak. This research is a literature study. The results showed that the tax incentives provided by the government were conceptually quite good, although there were a number of notes from researchers regarding losses due to a decrease in tax revenue as an implication of the reduction and tax exemption provided by the government. In addition, it is best to exempt income tax on imports, which needs to be reviewed, especially regarding the qualifications of goods that can be incentivized. The government also needs to conduct overall supervision to minimize irregularities that are detrimental to many parties.
Implementasi Perubahan Kedua Kebijakan Pengampunan Pajak Terkait Pengungkapan Aset Sukarela Dengan Tarif Final Wajib Pajak Badan KPP Madya Jakarta Barat Selvi Selvi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 2, No 1: Juni 2019
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.009 KB) | DOI: 10.31334/trans.v2i1.418

Abstract

            This study aims to analyze the implementation of the second amendment to tax amnesty policy related to disclosure of voluntary assets at the final rate of corporate taxpayers at West Jakarta Medium Tax Office. This study uses a qualitative descriptive approach. The results showed that the implementation of the second amendment to the tax amnesty policy related to the disclosure of voluntary assets with the final rate in West Jakarta Medium Tax Office according to six factors used by the authors, namely policy size and objectives, resources, communication between organizations, characteristics of implementing agents, dispositions (tendency) of the implementers, social, economic and political environments have been fulfilled.              But there are some things that need to be observed, namely the target of PAS-Final policy is not appropriate for corporate taxpayers, which are due to corporate taxpayers more obedient, besides most of the corporate taxpayers have revealed their assets in tax amnesty policies, so the target should be more devoted to individual taxpayers. In addition, the participation of taxpayers to participate in this program is till lacking.
Automatic Exchange of Information Sebagai Big Data di Bidang Perpajakan Selvi Selvi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 1, No 1: Juni 2018
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.351 KB) | DOI: 10.31334/trans.v1i1.144

Abstract

Economic globalization between countries becomes commonplace. Differences in financial rules are used for many parties to practice the Basic Erosion and Shifting Profit (BEPS) which leads to state losses. In tackling it has been agreed to implement Automatic Exchange of Information (AEoI), which automatically converts data into large data in the field of taxation.The research method of this paper is a literature study which combines several related literature and global and national implications using secondary data.Drawing up the conclusion that AEoI challenges have been theoretically overcome by Indonesia as a developing country. However, practically mash has not been able to find out whether it can be overcome or not because Indonesia still has not implemented AEoI