cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ika Retnaningtyas
Contact Email
jurnal.scientax@gmail.com
Phone
+62215251609
Journal Mail Official
jurnal@pajak.go.id
Editorial Address
Kantor Pusat Direktorat Jenderal Pajak Gedung Mar'ie Muhammad Lantai 16 Jalan Gatot Subroto, Kav. 40-42, Jakarta Selatan
Location
Unknown,
Unknown
INDONESIA
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 57 Documents
 1   2   3   4   5 
PERCEPTION OF CORRUPTION, PERCEPTION OF TAX COMPLEXITY, AND FINANCIAL INFORMATION ACCESS: EXTENDING THE ANALYSIS OF THE SLIPPERY SLOPE FRAMEWORK Mardhiah
Scientax Vol 2 No 2 (2021): April: Satu Integritas, Berjuta Harapan Bangsa
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i2.64

Abstract

Tax literature indicates perception of corruption and perception of tax complexity as tax compliance factors. Nevertheless, although the initial SSF theory suggests several tax compliance factors to have associations with trust in and power of tax authorities, none of the SSF studies pay their attention on these two factors. Therefore, based on survey questionnaires on 500 individual taxpayers in Jakarta, Indonesia, as well as interviews on several taxpayers and tax officers in the Directorate General of Taxes (DGT), this study is dedicated to elaborating the associations between these factors and trust and power and how the change in financial information access affects them. Mixed methods research was used through conducting a survey of individual taxpayers, and interviewing both individual taxpayers and tax officers. The results show that the factors are proven to have significant influence on trust in and power of the tax authorities, even though there is no significant association between perception of tax complexity and power. The results also confirm main SSF assumptions that trust leads to voluntary compliance while voluntary compliance positively affects overall tax compliance. Yet, the study fails to evidence the relationship of power to enforced compliance, while enforced compliance is found to negatively affects overall tax compliance.
EFEK INSENTIF PERPAJAKAN BERDASARKAN DASAR PENGENAAN PAJAK DAN TARIF PAJAK TERHADAP EKONOMI SECARA MAKRO : STUDI KASUS INDONESIA Mohammad, Ryan; Helmi Zus Rizal; Gede Satria Pujanggo, PG
Scientax Vol 2 No 2 (2021): April: Satu Integritas, Berjuta Harapan Bangsa
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i2.91

Abstract

Due to National Economy Recovery program, the Indonesian Government had conducted severalTax Incentive Policies to escalate economic growth faster. However, we have not found any studyto measure the policies' effect on macroeconomic indicators. In this paper, we attempt to find theimpact of Tax Incentive Policies that had been implemented for the end of the year of 2018. Ourpurpose is solely to find general understanding and knowledge about Tax Incentive Policies' effecton Macroeconomy. Based on the examination test using The Impulse Response Function method,we discovered that Tax Incentive Policies positively impact Investment, gross domestic product, and unemployment.Specifically, Tax Incentive Policies based on Tax Rates have a better positive impact than TaxIncentive Policies based on Tax Base. However, those impact only relatively sustains in a short period.
PENERAPAN BENFORD'S LAW UNTUK MENDETEKSI DUGAAN KETIDAKPATUHAN MATERIAL PADA SPT TAHUNAN PPH ORANG PRIBADI Adetya Candra Yuwana Putra; Maryadi
Scientax Vol 2 No 2 (2021): April: Satu Integritas, Berjuta Harapan Bangsa
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i2.124

Abstract

This study aims to examine whether the Individual Income Tax Return data set conforms to the Benford's Law pattern and to examine whether there are indications of material noncompliance in that data set based on the application of Benford's Law. This research is a quantitative research. The data source in this study is the taxation database owned by the Directorate General of Taxes (DGT), Ministry of Finance. The results of this study indicate that most of the Individual Income Tax Return data set variables conform to Benford's Law pattern and there are indications of material noncompliance in that data set. Tax officer, in this case account representatives and tax auditors are expected to be able to use the results of this study to carry out further analysis of the numerical class in the Individual Income Tax Return data set that is not appropriate and deviates from Benford's Law pattern. DGT, as a tax institution, is expected to consider the use of Benford's Law to assist the taxpayer supervision and inspection process.
ASSESSING ANALYTICS MATURITY LEVEL IN THE INDONESIAN TAX ADMINISTRATION: THE CASE OF COMPLIANCE RISK MANAGEMENT Prastuti, Gitarani; Lasmin
Scientax Vol 2 No 2 (2021): April: Satu Integritas, Berjuta Harapan Bangsa
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i2.157

Abstract

Using Grossman (2018)’s Analytic Process Maturity Model (APMM) Framework, we examine the maturity level of advanced analytics development related to taxpayer compliance management in the Indonesian Tax Administration, Directorate General of Taxes (DGT). The framework helps to indicate room for improvement within revenue bodies to allow the organisation to become more analytics-driven in dealing with the COVID-19 crisis and in the future. The results suggest that the organisation has reached a maturity level of 4.43 and capable of applying from enterprise-wide data analytics. To establish an analytics-driven organisation, remedial works are required to upgrade the current maturity level. Revenue authorities that have similarities in the economic background, compliance structure, and maturity level could acquire valuable lessons from Indonesia’s experience that could be considered in the further development of advanced analytics within taxpayer compliance management.
DAMPAK PANDEMI COVID-19 TERHADAP AKTIVITAS PERPAJAKAN (PENGGUNAAN LAYANAN DARING, INTENSITAS LAYANAN ADMINISTRASI PAJAK, & PERILAKU KEPATUHAN PAJAK) Nanda Widiiswa, Ryan Agatha; Prihambudi, Hendy; Ahmad Kosasih
Scientax Vol 2 No 2 (2021): April: Satu Integritas, Berjuta Harapan Bangsa
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i2.166

Abstract

The COVID-19 pandemic, which began at the end of 2019, has globally changed so many aspects. The decline in people's consumption levels, the increase in unemployment, uncertainty for the business world, and changes in people's behaviour towards digital caused disruption for the Indonesian tax system. This study tries to look at the impact caused by the COVID-19 pandemic on taxation activities in Indonesia. Such activities will be seen from the quantity of tax service administration, the use of digital by taxpayers, and taxpayer’s compliance report. The study took the period until the third quarter (September) 2020 and then it was compared with the circumstances in 2019 (January-September). This research is quantitative research by applying descriptive statistic methods as well as t-test analysis. This research is expected to provide an overview to the policy makers in understanding the changes resulting from the COVID-19 pandemic to the taxation activities in Indonesia.
KEBIJAKAN FISKAL DALAM PANDEMI COVID-19 : DAMPAK DAN TANTANGAN PENERIMAAN PAJAK DI KPP WAJIB PAJAK BESAR DUA Riyanto; Nyoman Asri Hapsari Pande Mudara
Scientax Vol 2 No 2 (2021): April: Satu Integritas, Berjuta Harapan Bangsa
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i2.227

Abstract

COVID-19 that has hit the world has an impact on the Indonesian economy. Tax revenue at Large Tax Office Two is also affected by the COVID-19 pandemic caused by delays in international and domestic trade. This study aims to determine the magnitude of the impact of the COVID-19 pandemic on tax revenues and the need for fiscal incentives in the context of economic recovery. The method used in this research is a descriptive quantitative method using a secondary data analysis approach. Based on the research results, the impact of the COVID-19 pandemic has caused a significant decrease in tax revenue. Fiscal incentives in the form of income tax Borne by Government need to be expanded and the criteria made easier so that employees get additional economic capacity that employees can use to encourage domestic economic rotation.
ANALISIS PENURUNAN TARIF PAJAK PENGHASILAN BADAN TERHADAP KEEKONOMIAN KONTRAK BAGI HASIL GROSS SPLIT DAN MULTIPLIER EFFECT BAGI PEREKONOMIAN PADA KEGIATAN HULU MINYAK BUMI DI INDONESIA Gregorius Bela Prasetya
Scientax Vol 2 No 2 (2021): April: Satu Integritas, Berjuta Harapan Bangsa
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v2i2.241

Abstract

Analysis of declining income tax rate of economics on production sharing contract gross split and multiplier effect for the economy in upstream activity in Indonesia describes about Indonesia’s Government announces regulation of production sharing contract gross split in upstream activity for contractor to invest in oil and gas in Indonesia. Due to the pandemic of COVID-19, the Government of Indonesia announced another regulation in regard to income tax rate reduction. This has positively affected the economics on NPV and IRR of contractor and has triggered multiplier effects for the economy in general. Sensitivity analysis is used to calculate the effect of income tax rate reduction for the economics in gross split and multiplier effect. This research has shown that 1% of declining income tax rate affects US$29,333,000 of NPV, 0.3% of IRR, US$20,533,000 Gross Domestic Product and 2,933 jobs in pessimistic scenario; US$61,107,000 of NPV, 0.5% of IRR, US$42,775,000 Gross Domestic Product and 6,111 jobs in moderate scenario; and US$92,881,000 of NPV, 0.6% of IRR, US$65,016,000 Gross Domestic Product and 9,288 jobs in optimistic scenario.
TAXING DIGITAL ADVERTISING: A PROPOSAL TO INDONESIA Ardin, Galih
Scientax Vol. 3 No. 1 (2021): Oktober: Bergerak Dinamis, Bersama Atasi Pandemi dengan Optimis
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v3i1.103

Abstract

Tax on digital economy activities has become a widely discussed issue in the world because of the limitation on the permanent establishment concept in anticipating the digital economy's externalities. The failure of OECD countries to reach digital economic taxation agreements also caused these countries to take unilateral measures in securing their respective interests. Indonesia, as a country with considerable digital economy value in the Southeast Asia region, plans to implement the significant economic presence concept to secure its tax revenue that cannot be captured by PE concept in the digital cross-border transaction. However, the implementation of this new nexus could generate new challenges in the Indonesia taxation system. This study seeks to provide alternatives to the Indonesian government regarding the taxable presence and taxation methods on the digital economy, especially digital advertising, by conducting examination and evaluation through current nexuses, the international proposals, and other countries' experience in addressing tax challenges in the digital advertising.
ANALISIS IMPLEMENTASI PENYANDERAAN (GIJZELING) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DAN SEBAGAI UPAYA PENCAIRAN TUNGGAKAN PAJAK: MENURUT PERSPEKTIF TEORI KEPATUHAN PAJAK: (Studi Kantor Wilayah Direktorat Jenderal Pajak Jawa Tengah I) Dian Cahya, Respati; Kiswara, Endang; Fuad
Scientax Vol. 3 No. 1 (2021): Oktober: Bergerak Dinamis, Bersama Atasi Pandemi dengan Optimis
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v3i1.105

Abstract

This study aims to analyze and evaluate the implementation of gijzeling. This study also analyzes whether there are differences in impacts before and after the implementation of gijzeling on taxpayer compliance who is subject to gijzeling action, and analyzes whether the implementation of gijzeling provides deterrent effect for taxpayers subject to gijzeling action and other taxpayers in terms of taxpayer compliance and disbursement of tax arrears in Regional Office of DGT Central Java I. The data obtained were analyzed using a descriptive qualitative research method with a case study approach to answering the research question. The result of the research concludes that the implementation of gijzeling has been run in accordance with the provisions of the law, although in the field process, there are some adaptations and development, but still based on the procedures and rules. The implementation of gijzeling also made 100% liquid tax arrears for taxpayers subject to gijzeling action, while the application of gijzeling also proved to create a deterrent effect for other taxpayers who are in 1 group of companies that have tax arrears. The implementation of gijzeling in 2016 has not had any impact on tax arrears through other active collection.
EFEKTIVITAS STRATEGI WEBINAR DALAM EDUKASI PENYULUHAN TENTANG KEBIJAKAN INSENTIF PERPAJAKAN DI MASA PANDEMI COVID-19 TERHADAP PARTISIPASI WAJIB PAJAK Ratih Frayunita Sari; Santoso, Dwi Langgeng
Scientax Vol. 3 No. 1 (2021): Oktober: Bergerak Dinamis, Bersama Atasi Pandemi dengan Optimis
Publisher : Direktorat Jenderal Pajak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v3i1.117

Abstract

The COVID-19 pandemic has had a major domino effect on industrial economies. Various policies and strategies are carried out by the government, one of the concrete steps is by issuing incentive and relaxation policies in the field of taxation for taxpayers. The Directorate General of Taxation (DGT) has the task of providing information dissemination on taxation and the current condition of COVID-19 has brought transformation to a webinar. This strategy is carried out to keep providing information and education on tax relief. This study aims to identify the extent of the influence of the webinar strategy on taxpayer participation. The sample technique in this study was purposive sampling and obtained 307 respondents who participated in the DJP webinar. This research uses a Computer Mediated Communication (CMC) theoretical approach to see the communication process of participants and speakers in a communication technology-based webinar. From the research results, it was found that there was a significant influence in the use of webinars. This is shown from the aspect of system quality, quality of information, service quality from webinars through the Zoom Meeting application, thereby increasing taxpayer participation.

Page 3 of 6 | Total Record : 57

 1   2   3   4   5 

Filter by Year

2019 2023


Reset
Filter By Issues
All Issue Vol. 5 No. 1 (2023): October: Navigating Changes, Embracing the Tax Reform Vol. 4 No. 2 (2023): April: Taxes are the Epicentrum of Growth Vol. 4 No. 1 (2022): Oktober: Sigap Hadapi Tantangan, Tangguh Kawal Pemulihan Vol. 3 No. 1 (2021): Oktober: Bergerak Dinamis, Bersama Atasi Pandemi dengan Optimis Vol 2 No 2 (2021): April: Satu Integritas, Berjuta Harapan Bangsa Vol 2 No 1 (2020): Oktober: Pada Pajak Kita Berpijak Vol 1 No 2 (2020): April: Kebijakan Knowledge Management dan Administrasi Perpajakan di Indonesia Vol 1 No 1 (2019): Oktober: Law Enforcement dan Kepatuhan Menuju Tertib Pajak