Jurnal Pajak dan Keuangan Negara (PKN)
Jurnal Pajak dan Keuangan Negara (PKN) is a place for publishing research results with the scope of taxation (central and local government taxes), finance (economy, accounting, business, management, and valuation), and state finance (public policy, public sector accounting, public sector management, and public sector audit).
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110 Documents
<![CDATA[MENAKAR MODEL PEMBELIAN LANGSUNG RUMAH NEGARA DI INDONESIA ]]>
<![CDATA[Ariyana Qodri, Resi]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v1i1.593
<![CDATA[The study explicates the formulation of basic criteria in decision making process of house selection based on international best practice and established regulation. The normative jurisprudence approach and systematic review methodology were implemented to fulfill research objective. The critical sources of information relied on 346 journal articles and 5 informants. Researcher exercised thematic analysis to extract the data collected. The findings proposed an interesting discourse: the fastest way to execute cooperative house selection is by buying a house directly from the developer.]]>
<![CDATA[KEUNTUNGAN DAN KERUGIAN PENGGUNAAN METODE GROSS-UP DALAM PERHITUNGAN PPh PASAL 21 PEGAWAI TETAP MELALUI ANALISA PERBANDINGAN ]]>
<![CDATA[Marfiana, Andri]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v1i1.594
<![CDATA[This research aims to show a comparative between Gross-Up method with others method to calculate article 21 income tax in order to tax planning action. Moreover, this journal gives a tutorial, how to calculate Article 21 Income Tax, use Gross-Up method in Ms Excel and e-SPT aplication. This research uses descriptive and tutorial method to discuss research questions. The result shows that the implementation of Gross-Up method in calculating article 21 income tax, only gives optimal result if implemented to employees who has salary below company tax rate. Contrary, the result will be minumum if used to employees who have higher tax rate. However, income tax benefit that give to employees can increase a motivation among them.In this study, it is argued that the implementation of Gross-Up method can be optimal in situational cases.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK DENGAN PEREDARAN BRUTO TERTENTU MELALUI PENDEKATAN PERILAKU ]]>
<![CDATA[Yoda Mustikasasti, Elvanes]]>;
<![CDATA[Usman, Fadlil]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v1i1.595
<![CDATA[This research is a survey conducted on taxpayers with specific gross circulation in the area of KPP Pratama Pondok Aren. The title of this research is "Factors Affecting Taxpayer Compliance with Specific Gross Circulation Through Behavioral Approach (Case Study at KPP Pratama Pondok Aren)".This study aims to determine the factors that influence taxpayer compliance with specific gross circulation according to PP 46 Tahun 2013.Sampling using simple random sampling with the Slovin method. From the calculation results obtained the number of samples is 100 respondents. The analytical tool in this study is multiple regression analysis which is used to see the factors that influence taxpayer compliance with specific gross circulation according to PP 46 Tahun 2013.The results of this study indicate that there are two factors that influence taxpayer compliance with spesific gross circulation according to PP 46 of 2013, namely attitude and religiosity.]]>
<![CDATA[PERBANDINGAN ALTERNATIF ASPEK PEMAJAKAN BAGI PENYEDIA LAYANAN OVER THE TOP ASING ]]>
<![CDATA[Ardhiansyah, Hendrie]]>;
<![CDATA[Nurhidayati, Nurhidayati]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v1i1.596
<![CDATA[Over the years, the rise of digital economy has confused countries in their efforts to tax foreign companies without physically presence within their jurisdiction. One of the potential tax revenues that have not been optimally digging comes from the digital sector. The digital economy sector has enormous potential along with the rapid development of information and communication technology, especially the internet. This digital economy market is dominated by internet-based services commonly called Over The Top (OTT) services and is filled with global content owned by foreign companies. This article argues the provisions of taxation for foreign OTT lending providers in England, Australia, India, and Japan. This research used a qualitative non-case study approach. This study outlines the strengths and weaknesses of each alternative.]]>
<![CDATA[ANALISIS ASPEK PERPAJAKAN PADA FINTECH KHUSUSNYA PEER TO PEER (P2P) LENDING UNTUK MENYUSUN ATURAN PERPAJAKAN ]]>
<![CDATA[Dewi Haptari, Vissia]]>;
<![CDATA[Aribowo, Irwan]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v1i1.597
<![CDATA[Financial technology ('Fintech ') shifts the paradigm of financial transactions and demands more rapid and adaptive change. Based on the results of BBVA's 2017 study, domestic business financing needs will be around IDR 1,600 trillion. In fact, only IDR 600 trillion can be disbursed annually through banks, capital markets and finance companies. Only 11 million of the 60 million SMEs can obtain loans from banks. Sixty percent of that number is based on the island of Java. Indonesia is expected to spend a small and medium business fund of US$ 54 billion by 2020, with more than 57 million micro-businesses proposed bankableThe purpose of this study is to discuss taxation rules as a regulator function and budget function in the fintech  industry specifically the Peer to Peer loan business model (P2P lending ) as part of the fintech  business model. Special licenses related to the transaction and taxation model are also needed to make it easier and can be arranged according to the tax compliance.The government as regulator must issue regulations regarding the development of the P2P lending  industry which includes aspects of taxation, namely subjects, objects, tax rates and collection mechanisms. Development of a special P2P lending  model need to be anticipated quickly because they have to income the state.]]>
<![CDATA[EKSISTENSI BARANG MILIK NEGARA BERUPA GEDUNG PERKANTORAN DI KAWASAN KOMERSIAL: STUDI KASUS DI KAWASAN CBD SUDIRMAN-THAMRIN JAKARTA ]]>
<![CDATA[Riyanto, Edy]]>;
<![CDATA[Purnomo, Budi]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v1i1.603
<![CDATA[Property values in the Sudirman-Thamrin CBD area generally have a higher value compared to property values outside the CBD area, so the decision to build a building in the CBD area needs to consider the level of productivity, especially in financial terms. The Minister of Finance as the State General Treasurer (BUN) feels it is necessary to conduct an analysis of the productivity level of government buildings in the CBD area as material for making policy on State Property in the future. In this analysis, a comparison of the level of productivity from the financial side is presented between 6 (six) government-owned office buildings and 10 (ten) private-owned office buildings. The analysis shows that the government office building from the financial side has a low level of productivity compared to private office buildings located in the Thamrin-Sudirman CBD area. ]]>
<![CDATA[MENAKAR MASALAH DAN TANTANGAN ADMINISTRASI PAJAK: KEPATUHAN PAJAK DI ERA SELF-ASSESSMENT SYSTEM ]]>
<![CDATA[Liyana, Nur Farida]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v1i1.606
<![CDATA[Tax compliance is a major problem that needs to get more attention in the era of self assessment system. Many factors cause low taxpayer compliance. Trust in tax institutions, complicated regulations, low public awareness and tax administration are the main issues affecting taxpayer compliance in Indonesia. Organizational improvement, human resources, information technology, business processes and legislation are expected to be able to overcome the problems of tax administration so that it will improve taxpayer compliance. In addition, changes in people's perspectives need to be continued, excellent service and organizational transparency need to be carried out by the Directorate General of Taxes. Education of taxpayers needs to be improved to improve tax compliance and channeling payments and reporting needs to continue to be a new effort in this era of information technology. Finally, collaboration with all government and private agencies is a complement to raising tax awareness so that voluntary compliance can be achieved.]]>
<![CDATA[PENGARUH PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI INDONESIA ]]>
<![CDATA[Nugrahanto, Arif]]>;
<![CDATA[Andri Nasution, Soupani]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v1i1.607
<![CDATA[Several studies related to the effect of audits on taxpayer compliance provide different conclusions. Bergman and Nevarez (2006) find the fact that tax audits negatively affect compliance. In contrast, Gemmel and Ratto (2012) concluded that the audit had a negative effect on the group of taxpayers who obeyed, and at the same time had a positive effect on the group of taxpayers who did not comply. Given the different conclusions, the researcher is interested in testing in the Indonesian context by using the SIDJP data from the Directorate General of Tax for the period 2009-2013.The difference-in-differences approach model implemented in this study adopts Norman Gemmell and Marissa Ratto (2012). The dependent variable is income tax while the independent variable is the dummy variable for group, time and type of audits. Regression results show that the interaction coefficient between the dummy group variable and the time dummy variable which is the difference-in-differences coefficient, has a p-value that is statistically insignificant to reject null hypothesis. It tells that there is no difference in the level of compliance between the audited (corporate) taxpayer and non-audited (corporate) taxpayers. No impact on the level of compliance of taxpayers may come from several reasons, including the small coverage of the tax audits, the existence of the bomb crater effect, and the results of the type of updating audit risk.]]>
<![CDATA[ANALISIS DATA PETA KAPASITAS FISKAL DAERAH ]]>
<![CDATA[Herdiyana, Deni]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v1i1.610
<![CDATA[The study was conducted to process and analyze the Regional Financial Ability (KKD) map data. The design of this research uses descriptive qualitative through desk study with a deepening of various laws and regulations and the processing of secondary data at the Directorate General of Fiscal Balance, Ministry of Finance.The results of the study concluded that the factors that most influenced the Regional Fiscal Capacity Map (KFD) for the provinces were PAD and DBH while for districts / cities were PAD, DAU, and DBH. In general, regions that have a high proportion of PAD / DBH to income have a high KFD Index, while regions with a low KFD Index generally have a low PAD. For provincial governments that have a low KFD Index, most (> 50%) districts / cities in their regions have a low KFD Index, while for provinces that have a high KFD Index, it does not necessarily mean that most districts / cities in the region have a high KFD Index.]]>
<![CDATA[ATTAINING THE DEMOGRAPHIC BONUS IN INDONESIA ]]>
<![CDATA[Warsito, Teguh]]>
<![CDATA[ Jurnal Pajak dan Keuangan Negara (PKN) Vol. 1 No. 1 (2019): PARADIGMA BARU KEUANGAN NEGARA ]]>
Publisher : <![CDATA[Politeknik Keuangan Negara STAN ]]>
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DOI: 10.31092/jurnal pkn.v1i1.611
<![CDATA[Indonesia is experiencing the demographic bonus when the proportion of a working-age population is higher than a non-working-age population. This bonus will achieve its peak in 2030, then the proportion will decrease gradually. After that, Indonesia will face the demographic burden. Demographic bonus is very important to be utilized since it gives an opportunity to boost economic growth. However, after this bonus happens, the problems will  arise in the demographic burden period. This paper will analyze demographic phenomena and offer several policies that can be taken by the government to attain the bonus and to lessen the bad impact of the burden using literature review analysis. According to the results of this paper, the government should focus on decreasing an unemployment rate, providing social infrastructure, and educating people.]]>
