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Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia
Published by Direktorat Jenderal Pajak
ISSN : -     EISSN : 26865718     DOI : https://doi.org/10.52869/st.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 6 Documents
 1 
Search results for , issue "Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak" : 6 Documents clear
WHO AVOID TAXES? AN EMPIRICAL STUDY FROM THE CASE OF INDONESIA Satyadini, Agung Endika; Erlangga, Restu Rea; Steffi, Brigitta
Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i1.2

Abstract

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.
DOES FINANCIAL SECRECY AFFECT PROFIT SHIFTING? Eka, I Wayan Agus
Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i1.3

Abstract

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.
DIREKTORAT JENDERAL PAJAK SEBAGAI PENEGAK HUKUM TRANSFORMATIF DI INDONESIA Krisnapati, Bayu
Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i1.7

Abstract

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.
THE IMPACT OF DEMOGRAPHIC TRANSITION ON TAX REVENUE IN INDONESIA Effendi, Yuventus; Hidayat, Wahyu; Nurwanda, Asep
Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i1.8

Abstract

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.
EVALUASI TINDAK LANJUT PENGELAKAN PAJAK MODUS CROSS-BORDER TRANSACTION DI INDONESIA DENGAN KEBIJAKAN AUTOMATIC EXCHANGE OF INFORMATION FOR TAX PURPOSE Mohammad, Ryan; Rizal, Helmi Zus
Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i1.9

Abstract

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.
KERJASAMA OTORITAS PAJAK DAN OTORITAS ANTI KORUPSI DALAM UPAYA MENINGKATKAN KEPATUHAN PAJAK Matabean, Redhy; Juwono, Vishnu
Scientax Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i1.12

Abstract

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.

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