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All Journal Jurnal Manajemen Pelayanan Publik Syntax Literate : Jurnal Ilmiah Indonesia Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Titi Muswati Putranti
Faculty Of Administrative Sciences, University Of Indonesia
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Transportation

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Model Penyelewengan Pajak Menggunakan Faktur Pajak Fiktif YAMIN, LUIYANTO; PUTrANTI, TITI MUswATI
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 16, No. 1
Publisher : UI Scholars Hub

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Abstract

Under the Value Added Tax (VAT) system, the validity of the collection is indicated by the issue of tax-invoice. Without tax-invoice, the taxable firm can be assumed not doing their obligation to collect VAT, whereas the buyer may be regarded as not paying VAT. The invoice is very important for the VAT mechanism. Zero-rate on export facilitates the exporters to claim refund on some input taxes. However, the ease and simplicity of VAT refund has been abused by taxable firms and non taxable firms with the aid of tax officers. This study is aimed to analyze the causal factors of the case of tax-invoice fraud. The study is based on the analysis of interview results with the key informants. There are at least 22 models of tax-invoice fraud occurred on exports. Four main causes for the tax-invoice fraud: (1) the complexity in credit mechanism, (2) poor tax administration, (3) lack of tax audit, and (4) the culture of society. To anticipate the cases of tax-invoice fraud, the government has issued several regulations and circulated letters, including carried out risk analysis in connection with the auditing on VAT refunds.
The Key Sectors in CO2 Emission in Indonesia: Input Output Analysis Imansyah, M. Handri; Putranti, Titi Muswati; Affandi, Dean Yuliandri; Khafian, Nidaan
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 20, No. 1
Publisher : UI Scholars Hub

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Abstract

This research is intended to identify changes of key sectors in CO2 emission over the period of 1990-1995. This research uses input-output method for mapping of the biggest polluting industry. By identifying the highest output multiplier, CO2 emission and change of final demand can be known from each of sectors. The research results show that there is emission reduction in the fifteen key sectors over 1990-1995, but there is no significant change in the five key sectors that are still the highest polluters.
Administration Of E-Invoicing Value Added Tax(Comparative Study between Indonesia and Australia) Riki Tenardi; Titi Muswati Putranti
Jurnal Manajemen Pelayanan Publik Vol 4, No 1 (2020): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v4i1.27755

Abstract

Technological changes in tax administration especially VAT have also changed the way tax authorities around the world implement e-invoice tax, one of which is Australia. The Ministry of Finance of the Directorate General of Tax (DGT) Indonesia responded to this in 2013 by creating a VAT administrative technology system called the Electronic Tax Invoice (e-Faktur). This study aims to determine the administration of Indonesian e-Faktur by looking at the Australian e-invoice as a benchmark and to find out the problems of e-Faktur in Indonesia after implementation. This research method is a qualitative method with techniques in the form of literature studies and in-depth interviews with informants. The results of this study are that the e-Faktur of the system in Indonesia is different from the understanding of the existing e-invoicing in the literature and the Australian state. Australian e-invoicing system neglects sending data in the form of digital data (PDF) and sending via email. E-Faktur was found to still have problems after its application such as access which was always problematic because of the network, the insecurity of VAT data, and the costs that still arise due to the application e-Faktur such as the still printing of documents and inefficiency. The conclusion from this study is that there are still fundamental differences between the administration of Indonesian and Australian e-invoice.
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.
Tantangan Administrasi Perpajakan Untuk Lalu Lintas Barang di Kawasan Berikat Siti Rahayu; Titi Muswati Putranti
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.95 KB) | DOI: 10.36418/syntax-literate.v7i4.6734

Abstract

Administrasi perpajakan merupakan perwujudan dari pelaksanaan undang-undang perpajakan yang seharusnya dapat menjadi jembatan yang memudahkan Wajib Pajak dalam melaksanakan ketentuan-ketentuan perpajakan. Namun demikian, untuk lalu lintas barang di Kawasan Berikat, administrasi perpajakan memiliki tantangan tersendiri terutama setelah diberlakukannya 131/PMK.04/2018 sebagaimana diubah dengan 65/PMK.04/2021. Pertanyaannya adalah bagaimana kompleksitas administrasi perpajakan untuk lalu lintas barang di Kawasan Berikat dan apakah administrasi perpajakan telah dapat memfasilitasi lalu lintas barang di Kawasan Berikat sehingga administrasi perpajakan telah sesuai dengan konsep dan ketentuan perpajakan yang berlaku? Penelitian ini sangat penting mengingat administrasi perpajakan merupakan instrumen pendukung bagi Wajib Pajak di dalam melaksanakan ketentuan perpajakan. Dengan melakukan analisis terhadap konsep, ketentuan perpajakan yang berlaku serta beberapa interpretasi dan praktik-praktik yang terjadi di lapangan, penelitian ini merupakan penelitian kualitiatif. Kesimpulannya adalah bahwa administrasi perpajakan setelah diberlakukannya 65/PMK.04/2021 telah memberikan beberapa penegasan sehubungan dengan lalu lintas barang di Kawasan Berikat, namun masih tetap menimbulkan kerumitan di dalam pelaksanaannya dan untuk kasus tertentu administrasi perpajakan belum dapat memfasilitasi lalu lintas barang di Kawasan Berikat karena administrasi perpajakan belum sejalan dengan konsep yang dianut dan ketentuan perpajakan yang berlaku. Oleh karena itu, Kementerian Keuangan bersama dengan Direktorat Jenderal Bea dan Cukai dan Direktorat Jenderal Pajak harus melakukan review dan mensinergikan aturan-aturan yang diterbitkan sehubungan dengan Kawasan Berikat sehingga mudah dilaksanakan oleh para pemangku kepentingan.
Co-Authors Affandi, Dean Yuliandri Franki Nababan Imansyah, M. Handri Mohamad Luhur Hambali Nidaan Khafian Riki Tenardi Siti Rahayu YAMIN, LUIYANTO