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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 7 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2022): Oktober: Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan" : 7 Documents clear
FORMULASI STRATEGI, MANAJEMEN RISIKO DAN KINERJA ORGANISASI: STUDI EMPIRIS PADA UNIT VERTIKAL DIREKTORAT JENDERAL PAJAK DI JAKARTA Abdul Rahman
Scientax Vol. 4 No. 1 (2022): Oktober: Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i1.56

Abstract

This study aims to analyze the effect of strategy formulation consisting of three variables, namely: strategic planning, logical incrementalism and blending approach to organizational performance with risk management effectiveness as a moderating variable at 71 Vertical Units of the Directorate General of Taxes (DGT) in Jakarta. This study uses primary data and secondary data. Primary data were obtained from distributing questionnaires to measure variables related to strategy formulation, while secondary data were used to measure the variables of risk management effectiveness and organizational performance. The data obtained were analyzed with the help of SPSS 22 and WarpPLS 5.0 applications. Based on the results of the analysis, it was concluded that two variables related to strategy formulation, namely strategic planning and blending approach, had a significant positive effect on organizational performance, while the other variable, that is logical incrementalism, had a significant negative effect on organizational performance. In addition, the effectiveness of risk management does not significantly affect the relationship between strategic planning, logical incrementalism and blending approach to organizational performance.
DETERMINAN TAX MORALE PADA ORANG PRIBADI NON KARYAWAN: STUDI EMPIRIS PADA MITRA GO-JEK INDONESIA Lestari Kurniawati; Sifit Dwi Nurcahyo
Scientax Vol. 4 No. 1 (2022): Oktober: Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i1.101

Abstract

The contribution of income tax for individuals other than those who work as employees (PPh 25/29 OP) is only about 1% in the last seven years. It requires tax awareness and voluntary tax compliance of individuals doing independent work. This study aims to examine eight independent variables that influence tax morale as an important determinant of voluntary tax compliance. This study used the mix method by testing empirical data questionnaires on respondents of Go-Jek Indonesia partners.. The selection of this group is relevant because they have a greater chance of doing tax evasion. The results of this study indicate that the factor that most influences the tax morale of Go-Jek Indonesia's partners is the reference group. Perceptions of the level of government corruption, the efficiency of government spending, and personal interests also have a significant effect on tax morale. Meanwhile, perceptions of fairness, tax rate levels, financial difficulties, and the possibility of being examined and subject to punishment do not have a significant effect on the tax morale of Go-Jek Indonesia's partners. This can be a reference for collecting tax revenues through a more persuasive approach.
PENGARUH INCOME SHIFTING INCENTIVES DAN PENGGUNAAN AUDITOR TERHADAP PENGHINDARAN PAJAK Turwanto Turwanto; Fendy Ardiansyah Alfan
Scientax Vol. 4 No. 1 (2022): Oktober: Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i1.144

Abstract

This research aims to examine the association between a different type of income shifting incentives and auditor utilization and corporate tax avoidance in Indonesia. These income shifting incentives include multinationality, transfer pricing aggressiveness, thin capitalization, and intangible assets. We analyse manufacturing companies listed in the Indonesia Stock Exchange during 2014 to 2017 replicating Taylor and Richardson (2012) and Richardson and Taylor (2015) models. We adjust the variable of these models due to data availability. This study uses two models, namely first model using abnormal BTD and second model using BTD as the proxy for tax avoidance. First model suggests that that thin capitalization, multinationality, and intangible assets have a positive effect on tax avoidance. Similarly, the second model shows that thin capitalization, transfer pricing aggressiveness, and intangible assets are positively related to tax avoidance. Conversely, both models indicate that, hiring Big Four Public Accountant Firms bear no significant effect on the level of corporate tax avoidance.
ANALYSIS OF MISALIGNED PROFITS AND TAX RISKS FROM AGGREGATED AND ANONYMISED COUNTRY-BY-COUNTRY REPORT Andreas Rossi Dewantara
Scientax Vol. 4 No. 1 (2022): Oktober: Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i1.202

Abstract

Indonesia faces a 15.6% decline in tax revenues due to the COVID-19 pandemics. As fiscal headroom tightens, the tolerance for international tax avoidance will decrease and globally untaxed income will be prioritised. As a part of 2020-2024 Strategic Plan, DGT intends to carry out tax administration reforms through the development of Compliance Risk Management (CRM). This study attempts to highlight the potential of Country-by-Country Report (CbCR) data to be used in CRM. We propose two methodologies to assess tax risks, using misaligned profits and OECD tax risk assessment indicators. In both measures, Australia, Cayman Islands, Iraq, Malaysia, Niger, and Singapore are flagged as risky jurisdictions, which could be used to inform CRM function to prioritize auditing affiliated party transaction related to these jurisdictions. The methodologies outlined here could also be replicated for individual CbCR data to create a risk profile that is more tailored to each MNE group.
ASPEK KEADILAN ATURAN PAJAK INDONESIA DALAM MENGATUR TRANSAKSI EKONOMI DIGITAL: RESPON ATAS INVESTIGASI USTR Indrajaya Burnama
Scientax Vol. 4 No. 1 (2022): Oktober: Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i1.242

Abstract

The growth of digital economy around the world is rapidly increasing. According to a study by Google, Temasek, Bain, and Statista, Indonesia should be the largest digital economic market in South East of Asia. Therefore, a lot of people and industry involved in the digital economy from overseas came to Indonesia. However they are not implementing the tax obligation at all, not only income tax but also value added tax. So, they raise injustice among people and industry involved with digital economy. Until the government released Minister of Finance Decree number 35 Year 2019, Act number 2 Year 2020 and Minister of Finance Decree number 48 Year 2020. However, the regulations were being investigated by United States Trades Representative (USTR). This research discusses implementation of the principle of justice in several tax regulations that regulate digital economic activity as well as current example such as France, Australia and Singapore. This research uses a descriptive qualitative approach. The purpose of this research is to find out the application of the principle of justice in tax regulations related to the digital economy that has been carried out by the government.
APAKAH FINANCIAL DISTRESS MEMENGARUHI PENGHINDARAN PAJAK? STUDI KASUS PADA PERUSAHAAN PUBLIK DI INDONESIA Dian Rahmana
Scientax Vol. 4 No. 1 (2022): Oktober: Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i1.257

Abstract

This research aims to test factors that affect corporate tax avoidance using sample of manufacturing companies listed in the Jakarta Stock Exchange for the year period 2016-2018. It uses SPSS 22 to facilitate moderated regression analyses. The research finds that: (1) profitability has a positive and significant influence on tax avoidance; (2) leverage does not influence tax avoidance; (3) financial distress does not moderate the effect of profitability on tax avoidance; and (4) financial distress moderates the effect of leverage on tax avoidance. The findings implies that the Directorate General of Taxes can partially use profitability as a tool to measure corporate tax avoidance. Whereas leverage can be used in supervising and auditing efforts by first selecting a healthy company because the healthier the company, the greater the influence of leverage on tax gap or corporate tax avoidance.
ULTIMUM REMEDIUM DALAM HUKUM PIDANA PAJAK: TEORI DAN PRAKTIK Bina Yumanto; Paruhum Aurora Sotarduga Hutauruk
Scientax Vol. 4 No. 1 (2022): Oktober: Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i1.259

Abstract

The objective of Legal study is for answering questions on what and how it should be as das sollen. However,  legal studies are not solely researching validity of rules as das sollen, but also researching whether a legal rule be in force or not, about what should be done or should tend to be prescriptive (Sudikno Mertokusumo, 2011). Therefore, legal research aside from having dogmatic and systematic characters, also should also apprehend asymmetry  between das sollen and das sein. This paper essay is researching criminal tax law in General Provision and Procedures Law (UU KUP), as spring of ius positum and it’s legitimate systematic within tax law as well as other law within Indonesia’s legal system. From juridical normative research, there are few conclusions about ambiguity and asymmetry between fundamental principles and their pronounced legal regulations. As well about the absence of a strict (criminal) procedures law as rule of adjudication for application of criminal tax law, provoke ambiguity in operation and how to manifest criminal tax law as das sein. From this vantage point, this research stretched in accordance with criminal tax law effectiveness as a tool to obtain society welfare and harborage.

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