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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. 2 (2023): April: Taxes are the Epicentrum of Growth" : 7 Documents clear
Application of data mining techniques for VAT-Registered Business compliance Yusrifaizal Gumilar Winata; Marmah Hadi
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.317

Abstract

World Bank recommends that Indonesia lower the turnover threshold required to be a VAT-Registered Business from Rp. 4,8 billion to Rp. 600 million to increase VAT-Registered Businesses numbers which will also increase VAT revenue. The number of VAT-Registered Businesses will be significantly increased, which will push Directorate General of Taxes to determine the correct audit priority because it is impossible to audit all taxpayers. This study aims to form a prediction model for formal compliance of VAT-Registered Businesses in the Sampit Tax Office towards 1270 VAT-registered Businesses as of December 31, 2019, which are classified as low-risk VAT-Registered Businesses. The prediction model will be useful for determining audit priorities for certain taxpayers. This study uses a qualitative method using the RapidMiner application and decision tree technique in making prediction models for VAT-Registered Business compliance. The model made has Prediction Efficiency of 67,9%, reduction in Examination Effort by 63.67%, and Strike Rate of 85.99%. The model made is used to predict new VAT-Registered Business data which registered in 2020 and predicts 76 VAT-Registered Businesses will be compliant and 7 VAT-Registered Businesses will not be compliant
Optimalisasi penerapan Automatic Exchange of Information (AEoI) dalam mendorong pendapatan negara atas pungutan pajak penghasilan Muh. Afdal Yanuar
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.320

Abstract

This study will explore the existence of Automatic Exchange of Information (AEoI) in the Taxation System in Indonesia, and its role in encouraging income tax in Indonesia. The background of this research is based on the idea that income tax is a tax on increasing wealth, and the Automatic Exchange of Information as an instrument in order to support the trace for the increase in the wealth of each taxpayer, by disclosing the bank account information of every taxpayer, both domestically and in other countries. This research is a normative research by using a conceptual approach and a statute approach. The results of this study are that the Automatic Exchange of Information in the taxation system has a position as a balancing instrument, for the possibility for taxpayers to do tax avoidance on their annual tax reports, by breaking through to the confidentiality aspect. In addition, if the Automatic Exchange of Information policy runs optimally, it will be simultaneously with optimalization of income tax.
Okun's law, Phillips curve and its effect on the growth of Income Tax Article 21 payments during Covid-19 pandemic Galih Ardin
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.426

Abstract

The Covid-19 pandemic has changed the macroeconomics indicators not only in Indonesia but also in other countries in the world. Restrictions on social activities, lockdowns, a decline in aggregate demand and supply as well as a drop in export and import activities have triggered a decrease in economic growth, increase unemployment rate, and stagnation of inflation rates leading to deflation. Logically, the turmoil in macroeconomic indicators will affect tax revenues, especially Article 21 Income Tax. Through the Okun’s law and Phillips curve approach, this research tries to examine the relationship between unemployment rates, economic growth, and inflation rates during the pandemic on income tax payments Article 21. Based on the examination using the Ordinary Least Squares (OLS) method, it founds that the unemployment rate does not have a significant effect on economic growth and inflation rates in Indonesia. In addition, economic growth also does not affect the payment of Income Tax Article 21. However, there is an interesting finding where the inflation rate has a positive effect on the payment of Income Tax Article 21 in Indonesia.
Machine learning: Classifiying taxpayer’s supervising zone based on the street address using Natural Language Processing algorithm Reno Iqbalsah
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.486

Abstract

Assigning taxpayers into their respective Account Representatives is a crucial step to optimize Taxpayers supervision. However, the large number of registered taxpayers and missing data has been a great challenge. A lot of taxpayers only include their street addresses and no additional information such as RT, RW, etc. This will cause additional work to manually search each taxpayer address in the internet and manually assigned, which is not efficient and takes a lot of time. This study will try to solve this problem using Natural Language Processing algorithm. Efficiency and accuracy are the key on creating machine learning model. Choosing the right classifier is crucial to the accuracy. Other than the classifier, managing text data is also challenging, since it cannot be understood directly by computers. Thus, this study will also include how we could transform the text data into arrays of numbers called Bag of Words.
Artificial Neural Networks for predicting taxpaying behaviour of Indonesian firms Arifin Rosid
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.526

Abstract

Big data and sophisticated analytics might help tax authorities extract actionable data insights. In response, this paper employs an Artificial Neural Networks (ANN) model to predict and discover the determinants of firms’ taxpaying behaviour. Examining 538,254 firm-level administrative data across fiscal years 2014 and 2019, this study is the first to apply ANN to exploit the taxpaying behaviour of Indonesian firms. Multi-Layer Perceptron Neural Network-based models were trained to predict three categories of taxpaying measurement—i.e., Corporate Tax Turnover Ratio (CTTOR)—across varying magnitudes of annual turnover. The models predicted the firms’ taxpaying behaviour with an average accuracy rate above 92%. This study also reveals heterogeneous channels responsible for firms’ taxpaying behaviour across groups. The findings demonstrate other business income and positive fiscal adjustment to be significant predictors of taxpaying behaviour for small and medium firms. In contrast, operating profit margin, other business expenses, and negative fiscal adjustment are prominent predictors for large corporations. The findings of this study can provide valuable assistance to decision-makers and relevant stakeholders in tax administrations by identifying potential areas of misreporting in annual tax returns. This evidence-based approach could enable tax administrations to develop more effective policies while potentially reducing the need for extensive monitoring and associated costs.
The impact of the alternative tax base measurement policy on the VAT revenue performance in the Indonesian agricultural sector Singgih Priyogo; Rus'an Nasrudin
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.567

Abstract

Informality issues and government distributional objectives cause the need for VAT special treatment for the agricultural sector. The treatment forms and resulting impacts vary, depending on each country's conditions and necessities. This study aims to estimate the impact of the alternative tax base measurement policies on the VAT revenue performance in the Indonesian agricultural sector. Using input-output table modeling, the authors found that the policy positively impacts the compliance level and VAT revenue in the agricultural sector but reduces the aggregate national VAT revenues and increases the VAT burden that the agricultural sector entrepreneurs must bear. The normal VAT mechanism is preferred for the long-term goal, but the alternative policy is still needed during the transition period.  
Forecasting Value-Added Tax (VAT) revenue using Autoregressive Integrated Moving Average (ARIMA) Box-Jenkins method Muchamad Irham Fathoni; Akbar Saputra
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v4i2.568

Abstract

We propose a method to forecast Value-Added Tax (VAT) revenue for Indonesia government using Autoregressive Integrated Moving Average (ARIMA) Box-Jenkins method. We experimented the ARIMA Box-Jenkins method using time-series analysis of VAT revenue data of two Tax Offices of Directorate General of Taxes (DGT) from the last five years. The result shows that it resembles the real VAT revenue more closely than when compared to the actual VAT target by Indonesia government. We then argue that this result may be used as a fail-safe tax revenue target, that can work as a tool to better measure DGT performance.

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