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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 57 Documents
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URGENSI PENYERAGAMAN POLA KOMUNIKASI ACCOUNT REPRESENTATIVE DAN PERANNYA DALAM PENINGKATAN EFEKTIVITAS PENGAWASAN KEPATUHAN PAJAK Mas Eko Affandi
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.v3i1.156

Abstract

The low level of completion of SP2DK, which has an important function in fostering and monitoring taxpayers as a mechanism to increase voluntary taxpayer compliance become the reason for this paper. The low completion of SP2DK during the pandemic is thought to have arisen not only because the economic downturn but also due to ineffective communication problems in counseling activities. Using a qualitative research method with a phenomenological approach, the study utilizes several secondary data such as education level, psychology test results, and also primary data from survey results and in-depth interviews with Account Representatives. Research seeks to identify communication problems that arise from counseling activities. The results of research that found problems related to Account Representative communication competence suggest the urgency of uniforming communication patterns in counseling activities as an effective communication guide as well as mechanism to leverage Account Representative communication competence.
ANALISIS ASPEK PERPAJAKAN ATAS JASA SEWA KANTOR VIRTUAL Dinar, Muhammad Pranasa Aranta Syaiful
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.v3i1.167

Abstract

This study aims to analyze the taxation aspects of virtual office rental services. With the issuance of PMK-147/PMK.03/2017, it is hoped that taxpayers will find it easier to carry out their tax obligations related to virtual office rental services. Using a descriptive study approach, this qualitative research is expected to describe and understand the phenomenon of virtual office rental services with a deep focus. The study results indicate that there are still differences in the definition of a virtual office between taxpayers and the DGT, giving rise to the practice of imposing different virtual office rental taxes between taxpayers. Income from virtual office rental services is subject to Income Tax Article 4 paragraph (2), Income Tax Article 23, and Income Tax Article 4 paragraph (1). Thus, regulatory certainty is needed on the taxation of virtual office rental services.
THEORY OF ATTRIBUTION DAN KEPATUHAN PAJAK DI MASA PANDEMI COVID-19 Hanina Halimah Sa'diyah; Rosyid Nur Anggara Putra; Muh Rudi Nugroho
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.v3i1.182

Abstract

Tax compliance is an essential dimension in tax revenue collection. It plays a vital role in achieving a 3% fiscal discipline limit by 2023 and Indonesia's economic recovery. This study aims to analyze the factors that influence the compliance behavior of individual taxpayers (WP OP) from internal and external perceptions (Attribution Theory). The internal factors in this study are awareness, perception of justice, religiosity, whereas the external factors are tax service facilities, tax rate levels, technological advances, and COVID-19 education. The population is all WP OP in Yogyakarta City who registered with KPP Pratama Yogyakarta, of which 100 samples were taken using purposive sampling technique. Structural Equation Model (SEM) Partial Least Square (PLS) method was used to analyze the data. This study found that factors in a form of awareness have a significant positive effect on taxpayer compliance, so do religiosity and technological advances. On the other hand, the perception of fairness has no significant effect, tax service facilities, and COVID-19 education have no significant effect on taxpayer compliance. Lastly, the tax rate level negatively impacts taxpayer compliance, albeit insignificant.
REKONSTRUKSI PENDEKATAN COMPLIANCE RISK MANAGEMENT DI MASA PANDEMI DALAM UPAYA PENGUATAN PENERIMAAN PAJAK Prianto Budi Saptono; Khozen, Ismail
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.v3i1.240

Abstract

The Covid-19 pandemic has resulted in a problematic impact on the revenue budget of many countries, including Indonesia. However, when most tax revenues had decreased, personal income tax (PIT) in Indonesia increased. Based on this fact and using a qualitative approach, our study aims to document and analyze a Compliance Risk Management (CRM) approach used to monitor taxpayer compliance in Indonesia. This study analyzes the CRM policy using policy science methods modified according to the CRM implementation and administration scope. Our analysis was carried out primarily by linking the CRM implementation policy with the Covid-19 situation. This study concludes that tax authorities should consider implementing policy strategies under international best practices by adjusting to the current pandemic situation in Indonesia without sticking to each phase. Based on the available alternatives, the Indonesian tax authority needs to consider reconstructing its interaction with taxpayers. The orientation is to provide a stimulus for taxpayers and stay to control their level of compliance.
MEMAHAMI KONSEP DAN SUBJEK PERTANGGUNGJAWABAN PIDANA DALAM PASAL 39A UNDANG-UNDANG NOMOR 28 TAHUN 2007 TENTANG PERUBAHAN KETIGA UNDANG-UNDANG NOMOR 6 TAHUN 1983 TENTANG KUP: Suatu Pengantar Yumanto, Bina
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.v3i1.250

Abstract

In various cases of tax criminal acts, the board of directors is often subject to criminal liability on the grounds of being a signatory to the Tax Return (and/or Tax Invoice) and as a corporate organ that is deemed responsible for all company policies, activities, and operations. In addition, some cases of Tax Criminal Investigation impose criminal responsibility on the board of directors based on evidence of signature in the Tax Return and consideration of the principle of vicarious liability, which is the expansion or representation of liability for compensation under Private Law. This study aims to analyze the criminal liability doctrine adopted by Article 39A of Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures (UU KUP) and whether corporations can be held criminally liable in the offense of that Article. The theory and concepts used are criminal liability and analysis of the elements of Article 39A of the UU KUP, the main doctrines of criminal liability, the definition of legal entities, corporate taxpayers, and corporate liability. The results of the study found that corporate taxpayers as corporations are the subject of criminal liability in Article 39A, in addition to individuals, and Article 39A adheres to the principle of no crime without guilt.
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.

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