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
 2   3   4   5   6 
Review of the employee performance evaluation system at the Directorate General of Taxes: Its effectiveness and employee satisfaction level Anies Said Basalamah; Herru Widiatmanti
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 1 (2023): October: Navigating Changes, Embracing the Tax Reform
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i1.429

Abstract

This quantitative research seeks to determine the effectiveness of the Directorate General of Taxes (DGT) performanceevaluation system, measure how satisfied the employees are, and to prove differences among different categories ofemployees. This research is an extension of the study by Widiatmanti (2020) on 1,587 DGT employees. Analysis ofVariance (ANOVA) and Exploratory Factor Analysis (EFA) were used to analyze the data in addition to descriptive dataanalysis. Generally, respondents feel the system is quite effective, and they are quite satisfied, except for three variablesthat most respondents strongly disagree with and relate to the performance status of SABCD and the level 1 and level2 ranking sessions. ANOVA method indicates that there are indeed differences among different categories of employees,while EFA method reveals that despite seven insignificant variables, none of them suggests the need to change DGTRegulation 12/PJ/2018, including its SABCD performance status. However, the need for change or adjustments arisesbecause there are provisions at higher levels of regulation: Government Regulation and two ministerial decrees.Therefore, we suggest that the use of forced rank in the SABCD performance status is abolished and replaced mainlydue to excellent, moderate, and poor performances.
A sustainable approach on tax audit inspection: How tax aggressive strategies can be detected from fee of independent auditor Rachmad Miftachul Arifuddin
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 1 (2023): October: Navigating Changes, Embracing the Tax Reform
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i1.442

Abstract

The problem with self-reporting data is that taxpayers can be mindful in declaring their tax returns. In some cases, they may intentionally select information on the financial statement for taxation purposes. Tax audits are an essential tool for this problem, but the coverage ratio for corporate enterprises needs to be higher. Increasing the coverage might be one solution to enforce compliance since tax audits require lots of resources. Directorate General of Taxation (DGT) should consider that some variables may influence a taxpayer’s behavior and then use them in the tax audit program. This paper will discuss how the fee of an independent auditor might affect the tendency to perform tax-aggressive strategies. The analysis looks at 22,519 audited financial reports from Indonesian businesses. The paper will employ Instrument Variables to address the endogeneity issue in the dataset. The finding indicates that audit fees harm tax-aggressive strategies. Thus, audit fee data could predict an audited enterprise’s behavior. The result from this IV estimator can be used as an insight by DGT in determining their tax audit strategy.
Evaluation of corporate income tax rates reduction policy applied to the general equilibrium approach and the degree of self-financing method: Case study in Indonesia Ryan Mohammad; Helmi Zus Rizal
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 1 (2023): October: Navigating Changes, Embracing the Tax Reform
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i1.488

Abstract

The reduction of the corporate income tax rate from 25% to 22% in 2020 is one of the Indonesian government's initiatives to hasten the country's economic recovery in response to the COVID-19 pandemic. In this paper, we aim to evaluate those policies’ impact on other tax revenue policies. According to our estimation using the General Equilibrium approach and the Degree of Self Financing (DSF) method, the measurement results demonstrate that nearly a quarter of 93,8% from the total lost tax revenue resulting from the policy of lowering the corporate income tax rate will be made up for by an increase in other tax revenues in the form of: 17.55 percent of individual income tax revenue, 5.94 percent of VAT, and 0.000197 percent of Tax on Deposits. However, given that only a quarter of 93,8% from the lost corporate income tax revenue will be recovered, the government's decision to keep the corporate income tax rate at 22 percent in 2022 and beyond is still reasonable.
Determinants of tax morale: Empirical study on micro, small and medium enterprises in Java Rama Daneshwara; Riko Riandoko
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 1 (2023): October: Navigating Changes, Embracing the Tax Reform
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i1.494

Abstract

One of the reasons Indonesia's tax ratio has yet to reach its target is the informal sector and tax avoidance. The individual's desire to pay or avoid taxes is related to tax morals. This study aims to determine the effect of trust in the government, trust in tax administration, national pride, the likelihood of being caught in tax evasion efforts, and the level of punishment on tax morale. The research object is the owner of the micro, small, and medium enterprises (MSMEs) in Java. The research approach used is quantitative research. The data used are primary data consisting of 395 respondents' answers collected. Data analysis used the Ordinary Least Squares (OLS) method. The test results state that trust in the government, trust in tax administration, national pride, likelihood of being caught in tax evasion efforts, and the level of punishment simultaneously and partially have a significant positive effect on tax morale.
Toward seamless taxation through a split payment mechanism on the marketplace and Quick Response (QR) payment system Handhung Dwi Nugroho
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 1 (2023): October: Navigating Changes, Embracing the Tax Reform
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i1.512

Abstract

The rapid development in Indonesia's digital economy offers both challenges and prospects for the Directorate General of Taxes (DGT) in tax collection. Despite the intricacy of monitoring digital transactions, their electronic data can be efficiently collated. Through a desk review, the author discusses government strategies to boost tax revenue from the digital economy and suggests a split payment mechanism for marketplace transactions and Quick Response (QR) Payment Systems. This mechanism benefits both taxpayers and the DGT by simplifying tax obligations, increasing revenue, and streamlining cash flow for the latter, all at reduced supervision costs.
Application of data mining to taxpayers issuing fictitious tax invoice using classification techniques Yusrifaizal Gumilar Winata; Fauziah Noor; Muhammad Futhra Bahar; Aris Budi Santoso; Eddy Sukarno
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 1 (2023): October: Navigating Changes, Embracing the Tax Reform
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i1.573

Abstract

Pajak adalah tulang punggung penerimaan negara, namun penerimaan pajak tidak berjalan optimal karena adanya tindak pidana perpajakan. 44 % dari keseluruhan tindak pidana pajak berasal dari penerbitan Faktur Pajak Tidak berdasarkan transaksi sebenarnya. Hal tersebut mengurangi pendapatan dari sektor PPN bahkan dapat mengambil uang negara menggunakan restitusi PPN. Untuk menghadapi hal tersebut DJP dapat menggunakan data mining untuk melakukan audit yang lebih efektif dan efisien. Penelitian menggunakan metodologi CRISP-DM dan Python diterapkan kepada 1071 data wajib pajak penerbit dan 2142 wajib pajak bukan penerbit. Hasil dari penelitian memberikan model yang memiliki Prediction Efficiency sebesar 83,56%, reduction in Examination Effort sebesar 69,31%, dan Strike Rate sebesar 90,77%. Model tersebut kemudian dapat digunakan dengan Streamlit dan memprediksi 8 WP penerbit dengan probability 75% dari data deployment yang terdiri dari 1000 baris data.
Do operational risks and credit risks make banks more aggressive to avoid taxes? Empirical study of banking companies on the Indonesia stock exchange Muhammad Shohihul Wahyu Muzakki; Nafis Dwi Kartiko; Lazuardi Widyanto Pratama
Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia Vol. 5 No. 1 (2023): October: Navigating Changes, Embracing the Tax Reform
Publisher : Directorate General of Taxes

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52869/st.v5i1.615

Abstract

This study aims to analyze the relationship between credit risk and operational risk on tax avoidance aggressiveness in banking companies in Indonesia for the period 2004-2021. The total observations in the study amounted to 271 samples. The testing method in this study uses multiple regression analysis with panel data. In general, the results show that Non-Performing Loans (NPL) is positively related to to Effective Tax Rates (ETR); in this case, an increase in NPL does not make companies more aggressive in tax avoidance. While Business Operating Profitability (BOPO) is negatively related ETR, in this case, an increase in BOPO makes the company more aggressive in tax avoidance. The results show significant differences in the effect of NPL and BOPO on ETR as a proxy for tax avoidance aggressiveness between the models analyzed. Although NPL shows a significant positive relationship with ETR in one of the first models, the relationship is not significant in the other models. Meanwhile, BOPO has an insignificant negative relationship with ETR in the first model but a negative significant relationship in the second model.

Page 6 of 6 | Total Record : 57

 2   3   4   5   6 

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