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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
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Search results for , issue "Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia" : 6 Documents clear
ASAS “DAPAT DILAKSANAKAN” DALAM PERATURAN PERPAJAKAN Rinaningsih
Scientax Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i2.30

Abstract

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.
KAJIAN AKADEMIS PERATURAN PELAKSANAAN CARA LAIN UNTUK MENGHITUNG PEREDARAN BRUTO YANG MENDUKUNG KEPATUHAN SUKARELA Nurhandono, Furqon; Perkasa, Darius Hariono Garda; Yulianto, Tri Kurniawan
Scientax Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i2.32

Abstract

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.
KNOWLEDGE MANAGEMENT IN TAX ADMINISTRATION: A CASE STUDY IN INDONESIA Subroto, Gatot
Scientax Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i2.35

Abstract

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.
ALTERNATIF KEBIJAKAN PAJAK PERTAMBAHAN NILAI ATAS KONSUMSI ATAU PEMANFAATAN KONTEN DAN JASA DIGITAL DARI PENYEDIA LUAR NEGERI Miftahudin, Ali; Irawan, Ferry
Scientax Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i2.36

Abstract

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.
THE ADOPTION OF E-GOVERNMENT IN THE TAX ADMINISTRATION: A SCOPING REVIEW Respati, Nugroho Dian
Scientax Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i2.38

Abstract

With the spread of information, technology and the Internet, we have found that the tax administration is moving towards online or digital services. The study aims to identify what has worked in the adoption of e-government in tax services. The key aspects include the design of e-government in tax procedures, acceptance and usability factors, impacts, and challenges in the implementation. A scoping review was designed to map the existing evidence on the application of information and technology system in delivering tax services, or known as e-government. Key search terms were developed and mapped. Selected databases and key journals were used in this scoping review. Using the criteria that were determined, we identified 79 articles that most closely demonstrated the purpose of this study. However, we only reported the detailed of the findings from ten included articles. The identified studies reflected the majority of articles investigated the reasons behind the success or failure of e-government projects in the tax administration. This review concludes that in an environment in which the government faced many challenges with the limited resources, e-government adoption in tax administration offers the potential benefit to strengthen the government finances. A greater understanding of the purpose, adoption & acceptance factors, the impact and challenges in the application of e-government projects in tax services is a priority for research, policy and practice.
PENGGUNAAN BENFORD'S LAW UNTUK MENENTUKAN PRIORITAS AUDIT PAJAK PERTAMBAHAN NILAI Prasetyo, Kristian Agung; Djufri, Muhammad
Scientax Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v1i2.40

Abstract

Value Added Tax has contributed significantly in Indonesia’s tax revenue and continually to progress in the term of its role in increasing the tax revenue. Unfortunately, the phenomenon of VAT fraud, intended to minimize VAT payment, would give consequences in violating the tax revenue. In order to minimize this phenomenon, DGT has been maximizing the use of technology in VAT administration. Since the 1st of July 2016, the use of e-Faktur has been enforced to all registered Taxable Entrepreneurs. The enforcement of the e-Faktur has been effectively reducing the number of counterfeit tax invoices. Nonetheless, the e-Faktur is still not be able to capture the accuracy of transactions in Tax Invoices. As a result, DGT relies heavily on the approach of conventional audit for auditing taxpayers’ VAT compliance. This approach is considered to be less effective and become a problem since DGT does not have sufficient tax auditors. The number of tax invoices that needs to be audited could be piled up whilst the amount of tax credits to be audited are also high. This paper aims to discuss this problem by using a statistical technique namely Benford's law. It is recognized in the forensic audit literature that Benford's law can be a tool to help an early fraud examination of many transactions. By using particular statistical procedures, this paper will argue that Benford's Law can be used to analyze the accuracy of VAT value on tax invoices that is reported on the monthly VAT Return.

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