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All Journal IJBE (Integrated Journal of Business and Economics) JIIP (Jurnal Ilmiah Ilmu Pendidikan) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Mohamad Luhur Hambali
Universitas Indonesia
Religion Arts Humanities Economics, Econometrics & Finance Education Mathematics Social Sciences Other

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Administrative Analysis on Value Added Tax in Electronic Wallet Industry in Indonesia (Study Case At PT. MLH) Mohamad Luhur Hambali; Milla S Setyowati
Integrated Journal of Business and Economics (IJBE) Vol 4, No 3 (2020): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (673.774 KB) | DOI: 10.33019/ijbe.v4i3.305

Abstract

The development of the industry continues to develop over time. One of the developing industries in Indonesia is the Digital Wallet Financial Technology Industry. This study goal is to analyze the administration of Value Added Tax in the electronic wallet financial technology industry in Indonesia, by taking a case study at one of the fintech companies which affiliated to the Indonesian State-Owned Enterprises in Indonesia. By using qualitative research methods and in-depth interview data collection techniques and literature studies, this research are to be able to analyze and describe alternative on Value Added Tax administration policies that are appropriate for the electronic wallet financial technology industry in Indonesia.
Policy Evaluation of Accelerated Vat Refund on Export (Case Study on Indonesian Large Tax Office 1) Franki Nababan; Titi Muswati Putranti; Mohamad Luhur Hambali
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4975

Abstract

This study aims are to analyze the tax administration on the policy of accelerated VAT refund on exports and to analyze the evaluation of the policy for accelerated VAT refund on exports at Indonesian Large Tax Office 1 (LTO 1). The research method used is qualitative research with data collection techniques through in-depth interviews with Indonesian tax stakeholders and literature studies. The results of this study were found that the accelerated VAT refund, especially during the COVID-19 pandemic, can help the cash flow of the Taxable Entrepreneur (TE) to be used to support their business, the process of implementing the accelerated VAT refund policy is not yet effective, as is in line with the findings of the Audit Board of the Republic of Indonesia (Badan Pemeriksa Keuangan Republik Indonesia / BPK RI), which found that the completion of the VAT Refund process that exceeds the time period, and there are also administrative technical obstacles that must be corrected in order to improve services to TE. Some way that can be used is to simplify the bureaucracy, through a reorganization of the organizational section related to the preliminary VAT refund and optimizing the use of technology in the administration of the accelerated VAT refund.
The Urgency of Sugar Sweetened Beverages Excise Policy: A Literature Study for Implementation in Indonesia Hambali, Mohamad Luhur
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Publisher : UI Scholars Hub

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Abstract

Diabetes diseases should become an alert for all people around the world, including Indonesia. Being one of the ten diseases that are classified as dangerous diseases, diabetes is estimated to infect 700 million people by 2045. Strategic steps must be taken by the Indonesian government, one of them is through the implementation of fiscal policy on the collection of Sugar Sweetened Beverages (SSB) Excise. Using secondary sources data through literature review by looking for information about countries that have implemented the SSB Excise, this paper goals are to analyze the urgency of implementing a SSB Excise that can be applied by the Indonesian government, by reflecting on the implementation of policies that have been implemented in other countries around the world. This paper is limited to the number of extensive and in-depth related research, and still not describe yet using a full detail research method about the evidence which related to the urgency of this excise policy, so it would be beneficial for other researcher, especially in Indonesia who would make it depth. The result of this paper is that the SSB Excise policy is appropriate and should be implemented in Indonesia, in the form of implementing the Excise Tax in the sugar sweetened beverage industry, which can imitate the excise policies of the UK & Thailand. So that the results of this SSB Excise revenue can be earmarked for the benefit of overcoming health costs caused by diabetes, as well as improving health-based public facilities.
PENARIKAN ARTIKEL : Administrasi Pajak Pertambahan Nilai Pada Industri Teknologi Keuangan Dompet Elektronik Di Indonesia Mohamad Luhur Hambali
Jurnal Riset Akuntansi & Perpajakan (JRAP) Vol 7 No 02 (2020)
Publisher : Magister Akuntansi Universitas Pancasila

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Abstract

Abstact
Analisis Efektivitas Kebijakan Insentif Fiskalatas Pajak Kendaraan Bermotor dalam Perspektif Wajib Pajak di Provinsi DKI Jakarta Sera Alipia; Mohamad Luhur Hambali
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 11 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jiip.v6i11.3160

Abstract

Skripsi ini membahas mengenai efektivitas pemberian insentif fiskal PKB berupa keringanan pokok pajak dan penghapusan sanksi administratif dalam perspektif wajib pajak di DKI Jakarta. Tujuan penelitian ini adalah untuk menganalisis efektivitas kebijakan insentiffiskal atas PKB dalam perspektif wajib pajak di Provinsi DKI Jakarta dan menganalisis faktor yang perlu dipertimbangkan dalam pemberian insentif tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui survei, wawancara mendalam, dan studi literatur. Jumlah responden yang digunakan dalam penelitian ini berjumlah 133 responden, yang seluruhnya merupakan Wajib Pajak Kendaraan Bermotor DKI Jakarta. Hasil penelitian pertama menyimpulkan bahwa pemberian insentif fiskal PKB dalam perspektif wajib pajak di DKI Jakarta dinilai sudah tepat dan efektif dalam meningkatkan Pendapatan Asli Daerah Provinsi DKI Jakarta. Kemudian, hasil penelitian kedua menyimpulkan bahwa faktor yang perlu dipertimbangkan dalam pemberian kebijakan ini antara lain yaitu faktor komunikasi dan sumberdaya, serta faktor disposisi (sikap) dan struktur birokrasi.
Co-Authors Franki Nababan Milla S Setyowati Sera Alipia Titi Muswati Putranti