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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Ilmiah Akuntansi dan Bisnis Jurnal Manajemen Pelayanan Publik JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Administrasi Publik : Public Administration Journal Jurnal Inovasi Bisnis (Inovbiz) Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Jurnal Public Policy BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Jurnal Hukum dan Pembangunan
Milla Sepliana Setyowati
Universitas Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Analysis of Business Development Services in Improving Taxpayer Compliance of Micro, Small and Medium Enterprises Rudi Andrean; Milla Sepliana Setyowati
Jurnal Public Policy Vol 8, No 3 (2022): July
Publisher : Universitas Teuku Umar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35308/jpp.v8i3.5399

Abstract

This study aims to analyze the role of implementing business development services (BDS) to improve the tax compliance of MSME taxpayers. To do this, a qualitative approach with the Library Research method is used. Data is collected by reviewing journals, conference publications, books, and other sources related to the research problem, such as news from credible sources, as well as final project research from another relevant research. The results of the study show that Business Development Services (BDS) is a form of business development services that facilitates MSME actors to grow. In Indonesia, the Director General of Taxes uses this program to encourage tax compliance by integrating it with tax socialization. This program then provides various event platforms that increase tax knowledge and perceptions of tax justice. The implication for the Tax Office is to be able to develop a BDS program that is as attractive as possible for MSMEs. This study provides originality as the first qualitative study to investigate the effect of BDS on tax compliance.
Sharpening the Concept of Tax Literacy as an Effort to Improve Tax Compliance Jessy Tantriangela; Milla Sepliana Setyowati
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 9 No. 1 (2023): Mei 2023
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v9i1.9109

Abstract

The self-assessment system used by many countries raises the issue of non-compliance in the taxation sector. With this, tax literacy is believed to be able to increase tax compliance. Unfortunately, studies that specifically study tax literacy are still rarely found. This article aims to sharpen the existing concept of tax literacy, especially in the context of raising tax compliance. This article uses a qualitative method, where the researcher summarizes and presents the condition of the knowledge of tax literacy to this day. In this article, the researcher sharpens three dimensions of tax literacy. First, tax literacy is related to the taxation knowledge of the taxpayers, namely general, procedural, and legal knowledge. Second, tax literacy is related to the taxpayers’ personal values, which is related to their interest in reading about taxation. Third, tax literacy is also related to the social values of taxpayers, which is related to the service provided by tax authorities to taxpayers, specifically in providing the ease of tax administration. With this article, hopefully, the tax authorities–especially in developing countries–will pay more attention to the important issue of tax literacy so that they can design efficient policies in an effort to increase tax compliance.
TINJAUAN ATAS SANKSI DAN IMBALAN BUNGA PERPAJAKAN DALAM UNDANG-UNDANG HARMONISASI PERATURAN PERPAJAKAN Khozen, Ismail; Setyowati, Milla Sepliana
Jurnal Hukum & Pembangunan Vol. 52, No. 2
Publisher : UI Scholars Hub

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Abstract

The implementation of interest sanctions and compensation in taxation has undergone changes following the enactment of the Omnibus Law Job Creation in early October 2020. Although the regulation was later deemed unconstitutional, a similar framework has been incorporated into Law No. 7 of 2021 on Tax Harmonization Law (UU HPP). The lack of scholarly research exploring their conceptualization and implementation has motivated us to conduct this study. Our research emphasizes the importance of adhering to principles when designing a regime for imposing sanctions. Comparing two options, utilizing a fixed rate or a floating rate for calculating taxpayer sanctions and interest compensation, the latter option is considered more philosophically equitable. The Indonesian government’s responsibility, after transitioning to the second option, is to ensure the implementation of fairness principles to foster voluntary tax compliance in the long run.
Motives for Paying Taxes among Recipients of Article 21 Income Tax Borne by the Government Ismail Khozen; Milla Sepliana Setyowati
Inovbiz: Jurnal Inovasi Bisnis Vol 10, No 2 (2022)
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v10i2.2545

Abstract

The emergence of Covid-19 cases over the past few years has altered the previously established socioeconomic structure. The government must keep a close eye on changes in the culture of tax compliance, as tax revenues are the keystone of the government's ability to carry out its functions. Because the government finances many social and health initiatives during the pandemic through the contribution of tax revenues, it is pertinent to examine the motivation to pay taxes among recipients of the Article 21 Income Tax borne by the government. Using quantitative descriptive statistics, this study examines intrinsic motivation, perceptions of the worthiness of public expenditures, and tax fairness in the context of the Jakarta region, Indonesia. In addition to providing the motives for paying taxes, this study emphasizes the significance of the efficiency of government expenditures.
Co-Authors Adang Hendrawan Adang Hendrawan Dailimi, Lili Fajri Gunadi Gunadi Gunadi Gunadi HArtoNo, M. EDi Ida Ayu Rasthiti Adnyani Ifti Khori Royhan Ismail Khozen Jessy Tantriangela Khozen, Ismail Lili Fajri Dailimi Merry Inriama NURCHAMID, TAFSIR Rudi Andrean Saragih, Arfah Habib Wiji Mutia Hardianti Wisamodro Jati