Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, merupakan jurnal ilmiah perpajakan yang diterbitkan oleh Direktorat Jenderal Pajak yang memuat hasil penelitian ilmiah berupa kajian, baik secara teori maupun empiris, atas isu dan problematika seputar perpajakan. Setiap artikel yang diterbitkan di Scientax merupakan artikel hasil kajian dan riset yang bersumber dari studi literatur, review literatur, penelitian lapangan, best practice dan/atau kombinasi dari setiap kegiatan ilmiah tersebut. Artikel yang diterbitkan dalam Scientax telah melalui proses review, evaluasi dan penyuntingan oleh Dewan Redaksi, Mitra Bestari dan Anggota Staf Editorial. Scientax diterbitkan 2 (dua) kali dalam setahun, yaitu Oktober dan April, dan terbuka untuk umum, praktisi, peneliti, pegawai, dan pemerhati masalah perpajakan.
Articles
57 Documents
<![CDATA[WHO AVOID TAXES? AN EMPIRICAL STUDY FROM THE CASE OF INDONESIA ]]>
<![CDATA[Satyadini, Agung Endika]]>;
<![CDATA[Erlangga, Restu Rea]]>;
<![CDATA[Steffi, Brigitta]]>
<![CDATA[ Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak ]]>
Publisher : <![CDATA[Direktorat Jenderal Pajak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52869/st.v1i1.2
<![CDATA[This paper investigated the propensity and the magnitude of tax avoidance risk exposure among different taxpayers by analyzing both enterprise-related and government-related variables. Providing far-reaching analysis and examining a relatively unexplored area of conforming tax avoidance, this study employs two measurements of tax avoidance including non-conforming and conforming tax avoidance. In the brain area of empirical analysis, this paper combined a fixed-effect model to control omitted variable bias together with adoption of heteroskedasticity and autocorrelation-consistent standard errors (HAC/clustered SE). The results depict that the magnitude of tax avoidance risks varies depending on the characteristics of taxpayers. Higher risks were found in so-called foreign-controlled enterprises and foreign invested enterprises. With respect to entities’ sector, this study also demonstrates that the propensity of higher risk exposure was depicted in financial and mining sector relative to full sample taxpayers.]]>
<![CDATA[DOES FINANCIAL SECRECY AFFECT PROFIT SHIFTING? ]]>
<![CDATA[Eka, I Wayan Agus]]>
<![CDATA[ Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak ]]>
Publisher : <![CDATA[Direktorat Jenderal Pajak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52869/st.v1i1.3
<![CDATA[Global efforts to increase financial transparency have been made throughout the last decade. Nevertheless, profit shifting among Multinational Companies still become a crucial issue worldwide. This study investigated whether financial secrecy is one of the determinants of profit shifting that has been overlooked in previous profit shifting studies. Using multiple regression analysis, I concluded that financial secrecy negatively affects profit shifting, meaning an increased transparency will induce taxpayers to shift profit out of the country since ending secrecy equals higher risk for the tax evaders. The finding implies two important recommendations: first, to continue the global efforts to promote financial information exchange for tax purposes and second, to strengthen domestic anti-profit shifting regulations.]]>
<![CDATA[DIREKTORAT JENDERAL PAJAK SEBAGAI PENEGAK HUKUM TRANSFORMATIF DI INDONESIA ]]>
<![CDATA[Krisnapati, Bayu]]>
<![CDATA[ Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak ]]>
Publisher : <![CDATA[Direktorat Jenderal Pajak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52869/st.v1i1.7
<![CDATA[Directorate General of Taxes (DGT) is a government institution that half of the authority is judicative because the DGT is able to collect revenue by using enforcement to taxpayers. The DGT has judicative characteristic so that the DGT must be abreast with the other law enforcement institution in Indonesia law system. In this case, the writer used the term of Transformative Law Enforcement (TLE). Act number 9/2017 gives new duty and power for the DGT so that it strengthen DGT position as a TLE. This research focuses on DGT role as a TLE until the existence of the DGT can be recognized in public law system and is purposed for the DGT to have specific law that manage the DGT. This research use normative judicatory approach method and qualitative descriptive with secondary data. The conclusion is that Act number 9/2017 gives new duty and power for the DGT as TLE to have unimpeded access of financial information from financial service institution and another entity in order to increase taxpayer compliance eventhough it might cause conflict of interest with Bank Indonesia as the central bank and the highest authority of all banks in Indonesia.]]>
<![CDATA[THE IMPACT OF DEMOGRAPHIC TRANSITION ON TAX REVENUE IN INDONESIA ]]>
<![CDATA[Effendi, Yuventus]]>;
<![CDATA[Hidayat, Wahyu]]>;
<![CDATA[Nurwanda, Asep]]>
<![CDATA[ Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak ]]>
Publisher : <![CDATA[Direktorat Jenderal Pajak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52869/st.v1i1.8
<![CDATA[In the next few decades, Indonesia will experience significant demographic transition such as increasing productive age cohort and ageing populations. This study aims to construct a framework to analyze the nexus between demographic transition, Indonesian economy, and the state budget. This study uses 3Ps (productivity, proportion, and participation) model as a basic framework. Further, this paper differentiates between demographic related tax revenue and non-demographic. We find that productivity is the main engine of the economic growth in both historical data points and in our future projection. Also, ageing populations would hamper the economy in the future through lower productivity. Hence in the short run, taxation agenda should focus on extending tax base to capture the demographic transition. In the long run, maintaining taxpayers to keep paying tax properly is an appropriate strategy. These could be done by early tax education and transparency in managing tax revenue.]]>
<![CDATA[EVALUASI TINDAK LANJUT PENGELAKAN PAJAK MODUS CROSS-BORDER TRANSACTION DI INDONESIA DENGAN KEBIJAKAN AUTOMATIC EXCHANGE OF INFORMATION FOR TAX PURPOSE ]]>
<![CDATA[Mohammad, Ryan]]>;
<![CDATA[Rizal, Helmi Zus]]>
<![CDATA[ Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak ]]>
Publisher : <![CDATA[Direktorat Jenderal Pajak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52869/st.v1i1.9
<![CDATA[The Implementation of Exchange of Information for Tax Purposes policy in the second quarter of 2017 is Indonesian Government efforts to mitigate tax avoidance behavior by using a cross-border transaction. In this paper, we research the effect of the policy to Indonesian resident behavior compliance with Difference-in-difference research design using cross-border deposit Indonesian resident data as a proxy for behavior compliance Indonesian resident who does cross border transaction. The observation started from the first quarter of 2008 until the first quarter of 2019, which results in the decrease of cross-border deposit Indonesian resident in Offshore Financial Centre about 25,9%. Furthermore, the results continue that not every cross-border deposit Indonesian resident repatriated or declared in Indonesian, but shifting into other countries who had not to comply to exchange of information policies around 4,6%. These results suggest that the implementation exchange of information for tax purpose policies had a significant role to increase the enforce compliance behavior of Indonesian resident.]]>
<![CDATA[KERJASAMA OTORITAS PAJAK DAN OTORITAS ANTI KORUPSI DALAM UPAYA MENINGKATKAN KEPATUHAN PAJAK ]]>
<![CDATA[Matabean, Redhy]]>;
<![CDATA[Juwono, Vishnu]]>
<![CDATA[ Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak ]]>
Publisher : <![CDATA[Direktorat Jenderal Pajak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52869/st.v1i1.12
<![CDATA[Tax crimes and corruption have caused huge losses in various countries. Therefore, one of the emphases of the Sustainable Development Goals is how to reduce corruption substantially in all its forms. Corruption and tax crimes can be interrelated. Hence, appropriate policies are needed from the tax authorities and anti-corruption authorities in handling them. This study aims to discover the collaboration design in dealing with tax crimes and corruption. The analysis results illustrate that systematic design can be carried out through collaboration between tax authorities and anti-corruption authorities by considering three aspects. The first aspect is identifying tax non-compliance behaviour, the second is identifying tax crime and corruption indicators, while the third aspect is determining the form of collaboration needed. This study also opens up opportunities for collaboration in the form of information exchange by the Directorate General of Taxes and the Corruption Eradication Commission through a tax monitoring and public complaints database and state administrators’ assets report.]]>
<![CDATA[ASAS “DAPAT DILAKSANAKAN†DALAM PERATURAN PERPAJAKAN ]]>
<![CDATA[Rinaningsih]]>
<![CDATA[ Scientax Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia ]]>
Publisher : <![CDATA[Direktorat Jenderal Pajak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52869/st.v1i2.30
<![CDATA[Tax revenues paid by taxpayers are the main source of state revenue at this time. Individual and corporate taxpayers owed tax in Indonesia are spread throughout the territory of Indonesia. However based on the data, the tax ratio of each province is vary. Therefore, in this paper we will discuss whether the existing tax regulations are in accordance with the existing conditions.This study uses a qualitative descriptive method. Based on the research, due to the principle "can be implemented" in the Law of the Republic of Indonesia Number 12 of 2011, several current tax regulations have been formulated without considering existing conditions namely the geographical conditions of various tax offices’s work areas, the uneven availability of the internet in each region along with the unsupported behavior of internet users for electronic services, and unavailability of the postal services in some villages. Those make taxation regulations difficult to be implemented in all regions of Indonesia and do not support the optimum collection of taxes in all regions of Indonesia. The aim of the research is to provide recommendations to the DGT to improve the tax regulations to a better level.]]>
<![CDATA[KAJIAN AKADEMIS PERATURAN PELAKSANAAN CARA LAIN UNTUK MENGHITUNG PEREDARAN BRUTO YANG MENDUKUNG KEPATUHAN SUKARELA ]]>
<![CDATA[Nurhandono, Furqon]]>;
<![CDATA[Perkasa, Darius Hariono Garda]]>;
<![CDATA[Yulianto, Tri Kurniawan]]>
<![CDATA[ Scientax Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia ]]>
Publisher : <![CDATA[Direktorat Jenderal Pajak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52869/st.v1i2.32
<![CDATA[Regulation of The Minister of Finance of The Republic of Indonesia Number 15/PMK.03/2018 on Other Basis to Calculate Gross Income regulates determination of tax payable through indirect evidence other than evidence from bookkeeping. This regulation potentially become double edge sword for the tax authority's mission to collect revenues based on voluntary tax compliance. Based on the Slippery Slope Framework, if the tax authorities maintain the 'cops and robbers’' attitude, voluntary compliance tends to decrease (Kirchler, Hoelzl, and Wahl, 2008). Conversely, voluntary compliance will increase if the tax authorities are perceived to be more efficient in detecting tax fraud and bringing justice. This study presents a literature review as a consideration basis for developing regulatory policies for subordinate regulations of PMK 15/2018 that supports voluntary compliance. Based on the literature review, subordinate regulations of PMK 15/2018 that support voluntary compliance must be reliable, objective, and punishable under legitimate power.]]>
<![CDATA[KNOWLEDGE MANAGEMENT IN TAX ADMINISTRATION: A CASE STUDY IN INDONESIA ]]>
<![CDATA[Subroto, Gatot]]>
<![CDATA[ Scientax Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia ]]>
Publisher : <![CDATA[Direktorat Jenderal Pajak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52869/st.v1i2.35
<![CDATA[Knowledge Management (KM) development in the public sector is relatively lagging behind compared to that in the business. Tax administration is no exception. This is contrary to the fact regarding the abundance of knowledge in the process of taxation, as well as the magnitude of the potential benefits KM may bring in advancing tax administration. The literature review in this paper identifies various types of knowledge in tax administration and classifies at least three major benefits of KM in the taxation process, which are related to the improvement of tax administration, tax compliance, and the prevention of maladministration and misappropriation in the tax administration and around the taxation process. Unfortunately, KM for tax administration is less attractive for both practitioners and academics. Trying to fill the gap, this research investigates the KM implementation in the Indonesian tax administration, Directorate General of Taxes (DGT). Data is collected through interviews, document analysis, and observations. This research finds that the KM initiative is still relatively in its infancy in terms of awareness and readiness. In the midst of low support from the top management and despite various developed and deployed IT system, the KM program tends to implement personalization strategy. The research also measures the maturity level using General KM Maturity Model (G-KMMM) developed by Pee & Kankanhalli (2009) and finds that the overall level of maturity is still at level 2 (aware). A generic KM Model for tax administration is proposed. This model combines various types of knowledge in each cluster of tax administration business process, which is then consulted with the components that form knowledge definition by Davenport & Prusak (1998) and the shapes of knowledge by Nonaka & Takeuchi (1995). The model provides insights regarding system development strategy and reveals some obstacles to be overcome. In addition to accommodating explicit knowledge in codification strategy, technology should also be developed to support personalization.]]>
<![CDATA[ALTERNATIF KEBIJAKAN PAJAK PERTAMBAHAN NILAI ATAS KONSUMSI ATAU PEMANFAATAN KONTEN DAN JASA DIGITAL DARI PENYEDIA LUAR NEGERI ]]>
<![CDATA[Miftahudin, Ali]]>;
<![CDATA[Irawan, Ferry]]>
<![CDATA[ Scientax Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia ]]>
Publisher : <![CDATA[Direktorat Jenderal Pajak ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.52869/st.v1i2.36
<![CDATA[The increasing consumption of digital content and services in the era of globalization raises problems related to the collection of Value Added Tax (VAT) on cross-border transactions. One of the problems related to VAT according to the OECD in the BEPS Action Plan 1 is inequality between nonresident and resident tax payer which results in market distortions and substantially impacts on VAT revenue. Nowadays, the Directorate General of Taxes is difficult to supervise VAT on the consumption of digital content and services by consumers instead of Taxable Person. This research discusses supplier, intermediary, and customs collection and current implementation in Australia, Japan and India. This research is a qualitative research with a descriptive case study approach. Supplier and intermediary collection with a simplified registration and collection of VAT for nonresident providers can be a solution to the problems related to VAT on this kind of consumption by consumers.]]>
