Directorate General Of Taxation Research Articles

Tax Overbooking Of Msme Individuals On The Impact Of The Harmonization Of Tax Regulation Socialization

The COVID-19 pandemic situation made the Government enact Law No. 7 of 2021 about Harmonization of Tax Regulations (Law 7/2021) which aimed to improve the budget and increase taxes. The purpose of this study was to identify the tax overbooking practices of Micro, Small and Medium Enterprises (MSME) owned by individuals in light of the Law 7/2021 socialization. The methodology used is qualitative. Respondents are East Java-based individuals who own MSMEs. The imposition of income tax rates in Law 7/2021 is that individual taxpayers and individual taxpayers who owned MSMEs whose income is approximately Rp. 500 million a year, are exempt from paying final income tax of 0.5% in accordance with the rates in government regulation No. 23 of 2018. In reality, individual taxpayers who owned MSMEs and had already paid taxes in accordance with the rates specified in government regulation no. 23 of 2018 in January and February 2022 may make a tax overbook of the tax already paid if the annual turnover exceeds Rp 500 million in the month in which the calculated turnover exceeds Rp 500 million. This is because the Directorate General of Taxes' socialization efforts during the Covid 19 pandemic received little attention from taxpayers who owned MSMEs.

Tax Overbooking Of Msme Individuals On The Impact Of The Harmonization Of Tax Regulation Socialization

The COVID-19 pandemic situation made the Government enact Law No. 7 of 2021 about Harmonization of Tax Regulations (Law 7/2021) which aimed to improve the budget and increase taxes. The purpose of this study was to identify the tax overbooking practices of Micro, Small and Medium Enterprises (MSME) owned by individuals in light of the Law 7/2021 socialization. The methodology used is qualitative. Respondents are East Java-based individuals who own MSMEs. The imposition of income tax rates in Law 7/2021 is that individual taxpayers and individual taxpayers who owned MSMEs whose income is approximately Rp. 500 million a year, are exempt from paying final income tax of 0.5% in accordance with the rates in government regulation No. 23 of 2018. In reality, individual taxpayers who owned MSMEs and had already paid taxes in accordance with the rates specified in government regulation no. 23 of 2018 in January and February 2022 may make a tax overbook of the tax already paid if the annual turnover exceeds Rp 500 million in the month in which the calculated turnover exceeds Rp 500 million. This is because the Directorate General of Taxes' socialization efforts during the Covid 19 pandemic received little attention from taxpayers who owned MSMEs.

The Role Of Leadership Style On Work Achievement Tax Volunteer

The tax volunteer program is issued by the Directorate General of Taxes in order to assist the fulfillment of tax obligations, especially when reporting individual and corporate tax returns. The volunteers involved were mostly students and members of the tax center from universities. This study aims to determine the effect of leadership style on the work performance of tax volunteers. The population in this study are tax volunteers from universities, while the population is tax volunteers who have served in the Jakarta and Jember areas. This study resulted in the finding that leadership style has a significant and positive effect on the work performance of tax volunteers. The implication is that interested parties should instill a leadership spirit for tax volunteer members.

THE EFFECT OF GOVERNMENT POLICY AND STRATEGIC HUMAN RESOURCE COMPETENCY ON ORGANIZATIONAL PERFORMANCE IN OPTIMIZATION OF TAX REVENUE FOR E-COMMERS ENTREPRENEURS IN GOOD CORPORATE GOVERNANCE MEDIATED COVID-19 PANDEMIC

The purpose of this study is to support potential tax revenue for e-commerce-based entrepreneurs, the Directorate General of Taxes must carry out comprehensive reforms in modernizing taxation to improve services to taxpayers, and every tax officer has good tax knowledge by receiving education and training from various sources. sources and have a business understanding and knowledge of the needs of taxpayers in relation to tax obligations The research design and method used in this research is hypothesis testing. This research is a quantitative non-experimental, using a questionnaire given to 135 respondents. This research was conducted at the Tax Service Office and Online-Based Digital Company – E-commerce. Data analysis used SPSS and PLS.3.29 software with the multivariate Structural Equation Model (SEM) analysis method. The results of this study indicate that: The influence of Government Policy, Strategic Human Resource Competency on Good Corporate Governance is positive and significant. The effect of Good Corporate Governance on Organizational Performance is positive and significant. The influence of Good Corporate Governance is mediating Government Policy, Strategic Human Resource Competency on Organizational Performance is positive and significant. It means that the higher/positive mediation of Good Corporate Governance on Government Policy, Strategic Human Resource Competency, the higher/positive Organizational Performance. Theoretical implications: Good Corporate Governance as a mediating against Government Policy, Strategic Human Resource Competency is able to improve Organizational Performance, by improving Good Corporate Governance through increasing its dimensions will be able to improve the Organizational Performance of the Tax Service Office

Access to Justice Based on Expert Testimony in Tax Crimes: An Integrated Criminal Justice System Perspective in Indonesia

Several cases of criminal acts in the field of taxation show differences in calculating losses in state revenue between prosecution and judge's decisions; several decisions acquit or punish a defendant. There is still ambiguity in treatment between the application of criminal tax sanctions or administrative tax sanctions, so it is necessary to and urges to conduct a study of access to justice in terms of setting expert statements in tax crimes based on the principle of equality before the law and the principle of checks and balances in building a solid integrated criminal justice system. Two main conclusions were drawn based on case studies and literature reviews using the normative juridical method, the access to justice, and the progressive legal models. First, experts in calculating losses on state income and experts on tax regulations in taxation are still dominated by internal employees of the Directorate General of Taxes (DGT), which of course will reduce the value of the independence of the experts' statements because they cannot be separated from conflicts of interest with their institutions. Second, experts who provide information in a tax crime must be competent, independent, capable, and objective in providing information and opinions so that it needs to be made in the form of a cross-institutional ad hoc team with accountability in the form of a report on the results of the examination. It is necessary and urgent to provide legal certainty in access to justice for expert testimony to update the rules regarding procedures for expert testimony in tax crimes.

Individual Tax Compliance in Indonesia: Evidence from Tanah Abang Market and Benford’s Law

This study intends to detect Unplanned Evasion (UPE) among individual taxpayers in the Micro, Small and Medium-Sized Enterprise (MSMEs) sector in Indonesia. UPE refers to manipulation by taxpayers at the time of filing their tax obligations. The focus of this study is the Tanah Abang market, which has vital role in the garment and textile trade in Indonesia, where most of the sellers are MSMEs. This research uses Benford's law and internal data from the Directorate General of Taxes (DGT). The results based on the first digit and first two-digit tests showed that reported income did not follow Benford's law. The second digit tests yielded more mixed and only suggestive evidence of non-conformity with the law. To measure the magnitude of UPE, this study uses a distortion factor model, suggesting a distortion of –11.28%. The study concludes that there is substantial UPE at the aggregate. The study further explores heterogeneity by gender and age, finding that UPE is concentrated among men and older taxpayers. With the results of this research, it has an impact on DGT policy making to focus on counseling and supervising among men and older taxpayers.

EVALUATING THE EFFECTIVENESS OF TAX OBJECTION REVIEW IN INDONESIA’S TAX AUTHORITY

An evaluation of the effectiveness of tax objection review by the Directorate General of Taxes (DGT) is required due to the increasing number of tax disputes that continue to litigation and a low winning rate for DGT in tax court (approximately 40%). This study aims to analyze the effectiveness of reviewing tax objections at DGT using Campbell's Effectiveness Theory (1989) with criteria of programs and goals success, program satisfaction, inputs and outputs conformity, and overall goal achievement. This is case study research with a qualitative method presented in a descriptive analysis. Data was collected through documentation, interviews, and satisfaction surveys. Informants are from the DGT, Taxpayers, Tax Consultants, Tax Lecturers and the Secretariat of the Tax Supervisory Committee (Setkomwasjak). The results indicate that the tax objection review at the DGT has been moderately effective, as evidenced by the achievement of the predetermined targets. However, several criteria should be improved, such as input and output quality, workload and independence. The separation of the objection review unit from the Regional Office (Kanwil) of the DGT is one of the recommendations proposed to increase the independence of tax objection review.

Strategies to Improve Taxpayers’ Compliance of Indonesian Micro Small and Medium Enterprises: PRISMA Approach

This research aims to examine what strategies that can increase the MSME's taxpayer's compliance level, both in terms of the amount of payment and tax return. Increasing payment and tax returns from MSME taxpayers will increase the MSMEs Taxpayer' tax compliance level. Through analyzing various literature on improving taxpayer compliance, the author found several factors that influence taxpayer compliance in carrying out their tax obligations, including Taxpayer Awareness, Perception of the Effectiveness of the Taxation System, Tax convenience, and Tax sanctions. Efforts that the Directorate General of Taxes must make to improve MSME taxpayer compliance are by lowering tax rates, Conduct socialization and education evenly to all places regarding what taxes are, report, and pay taxes, Provide excellent service in serving taxpayers, and Imposing tax sanctions fairly to all taxpayers who are negligent in carrying out their tax obligations.

Studi Kualitatif : Peran Tax Center terhadap Kepatuhan Perpajakan Orang Pribadi Saat Implementasi Regulasi Harmonisasi Peraturan Perpajakan

This research aims to identify and map the role of the Tax Center of the Faculty of Economics and Business, Universitas Trunojoyo Madura (UTM) , in fulfilling tax obligations that can increase taxpayer compliance when implementing HPP Law regulations. This research uses qualitative research with a case study approach. Research informants are individual taxpayers involved in tax center activities and active administrators at the FEB UTM Tax Center. The study results indicate that the Tax center has a strategic role as an institution in higher education. One of its visions and missions aligns with the Directorate General of Taxes. In addition to the functions of education, research and community service, the Tax Center is actively involved and participates in the socialization of the latest tax policy, namely the Law on the H armonisasi Peraturan Perpajakan (HPP). The Tax Centre's existence is crucial considering that the community, especially in universities, requires information and explanations regarding Program Pengungkapan Sukarela (PPS). Enthusiasm and participation in filling out the Annual SPT are part of the indicators of increasing tax compliance in the university environment, as evidenced by the increased participation of taxpayers in filling out the Annual SPT even during the Covid-19 pandemic.

Improving the performance of tax bailiffs through understanding the effects of job characteristics, job demands, and compensation

Tax bailiffs are employees at the Directorate General of Taxes in charge of collecting tax revenues through the implementation of collection actions against taxpayers who are in arrears with taxes. The achievement of collecting tax revenues is not optimal because there are still tax bailiffs who have not performed well. This study aims to analyze and find out the effect of job characteristics, job demands, and compensation on the performance of tax bailiffs. The research design uses quantitative methods, data is collected through questionnaires involving 130 tax bailiffs who work in 63 Tax Offices in Indonesia. Data analysis used Structural Equation Model SMART PLS 3.0. Findings. The results of the study support that job characteristics and compensation have a significant positive effect on work engagement. Job characteristics, job demands, and work engagement have a significant positive effect on performance. Meanwhile, job demands do not affect work engagement, while compensation does not affect performance. The implication of this research is the need to strengthen job characteristics, provide appropriate soft skills to support job demands, and improve the compensation system for tax bailiffs so that tax bailiffs' performance is improved to support optimal tax revenue.

Evaluation of the Implementation of Tax Incentive Policy for Small and Medium Enterprises Affected by the Covid-19 Pandemic at the Tax Service Office Pratama Koja Utara Jakarta

The Covid 19 pandemic in almost all countries, including Indonesia, has negatively impacted the economic sector, especially the MSME business. The government has made various efforts to restore the Indonesian economy. Through the Directorate General of Taxes, under the authority of the Ministry of Finance, the government decided to provide tax incentives for taxpayers affected by the Covid 19 pandemic. This final income tax incentive is based on the Regulation of the Minister of Finance of the Republic of Indonesia No. 44 PMK/03/2020. This regulation focuses on Small and Medium Enterprises. Taxes are usually 0.5% of gross income that is self-paid or deducted or collected by withholders or collectors. However, with PMK-44/PMK.03/2020, the tax is borne by the government, which means that the income is not subjected to tax from April 2020 to December 2020. This study used a descriptive method. The data was collected through a literature study where the author evaluated the implementation of government regulatory policies regarding applying tax incentives for MSMEs affected by Covid-19. The purpose of providing tax incentives to MSMEs is to reduce their difficulty in meeting operational costs or expenses so that MSMEs can survive during the pandemic, as well as save the national economy and maintain financial system stability. The study results show that tax incentives and relaxation and the provision of tax incentives to the beneficiary sector MSME are productive and able to support the recovery of the national economy. These programs and tactical steps ensure that economic growth is maintained even though these programs are separate and unrelated to the spread of Covid-19, which can be controlled quickly.

KOORDINASI DIREKTORAT JENDERAL PAJAK DENGAN PEMERINTAH KABUPATEN SERDANG BEDAGAI DALAM OPTIMALISASI PENERIMAAN PAJAK PUSAT

Taxes are needed to finance government operations, for central and local governments. DGT's coordination with the Serdang Bedagai Regency Local Government is crucial for optimizing central tax. This study aims to analyze the coordination between the Directorate General of Taxes and the Local Government of Serdang Bedagai Regency. This study utilizes descriptive qualitative approach. This study found that the two parties’ coordination isn’t maximized, there’s no Regent Regulation optimizing central tax revenues. It’s not formally made in a Cooperation Agreement (PKS) for synchronizing activities-- furthermore unsupported by an information system. The local government and DGT’s technology are unintegrated. The intensification and extensification activities are lacking. Supervision of the Treasurer is implemented ineffectively. Data informations’ exchange between the Local Government and the DGT has been inadequate.

ANALISIS PUBLIC SERVICE MOTIVATION DAN KORELASINYA DENGAN KONSEP ALTRUISME

Many previous studies have found that employee performance can be influenced by their motivation. One of the intrinsic motivations that are believed to have an influence on employee performance is public service motivation. In this study, the concept of altruism will be represented by one of its dimensions, namely the belief in a just world dimension. The objective of this study is to analyze the correlation and influence of belief in a just world on public service motivation among civil servants in Jakarta. The research was carried out using quantitative method and also literature rule as an analytical tool. Respondents in this study were 951 civil servants who came from 3 agencies with the highest incomes in Jakarta, the DKI Jakarta Provincial Government, the Directorate General of Taxes and the Directorate General of Immigration. The results of the study show that the belief in a just world dimension has a significant correlation and influence on the level of public service motivation, besides that this dimension is suitable to be applied as an additional dimension of public service motivation from Perry and Wise (1990) to measure the level of public service motivation of employees in Indonesia.

Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion

This research aims to review the implementation of automatic exchange of information (AEoI) from the perspective of its effectiveness in minimizing tax evasion and to analyze the inhibiting entities and encouraging entities in AEoI in minimizing tax evasion. The research approach used in this study is a qualitative approach with data collection techniques using in-depth interviews, observation, literature/ documentation studies and source triangulation. The results of the study conclude that the Implementation of AEoI in minimizing tax evasion so far has been quite effective according to international standards, although there are still many complete data sets that have not been fulfilled by partner countries, resulting in data provided by partner countries cannot be used by the Indonesian tax authorities. However, the performance of AEoI has not yet provided optimal results in increasing tax revenue, especially in 2020, its progress has been hampered by the Covid 19 Pandemic. On the other hand, Directorate General of Taxation (DGT) still has obstacles. There are four obstacles and challenges in AEoI, namely: First, the Reciprocity of Information Exchange (Reciprocity). Second, banking tends to be resistant to data access. Third, the lack of technology that supports AEoI. Fourth, the complexity of Conversion of Tax Revenue Data. The Entity that drives this information exchange in minimizing tax avoidance is the existence of an Information Exchange System called the "Common Transmission System (CTS).

ANALISIS UPAYA PENDAYAGUNAAN PENILAI PAJAK

An appraiser has a strategic role in the public and private sectors. In 2018, the government issued a regulation on tax appraiser which has important duties and functions in tax collection. This study aims to determine the obstacles that exist in the utilization of tax appraisers to support the Directorate General of Taxes (DGT) in collecting national revenues. In addition, the researcher wants to describe the efforts that can be made by the DGT in optimizing the tax appraisers. This research uses descriptive qualitative research methods. Data collection through online interviews and document reviews were carried out by researcher. The theoretical basis used is the pressure of isomorphism in institutional theory (DiMaggio and Powell, 1983). The respondents of the study were tax appraisers, assistant tax appraisers, and government appraisers. The results show that there is a correlation between the isomorphism mechanism and the efforts that can be made by DGT in empowering tax appraisers. Coercive and mimetic pressures have a strong influence on DGT organizations to respond to the external environment. Finally, this research can be a trigger of further research on the contribution of tax appraisers to national revenue.

Collaborative Governance in the Optimization of Tax Revenue: Case Study in Yogyakarta

Yogyakarta Regional Tax Office always has difficulty satisfying tax revenue targets year by year. For example, Yogyakarta’s DGT could not meet the revenue target in the last three years, while DGCE always exceeded the target. Reflecting on this condition, Yogyakarta Regional Tax Office needs help from other agencies in the form of collaborative governance that might help them achieve the set targets. Meanwhile, there is a lot of research on Collaborative Governance, but robust generalizations to link theory and practice are still being sought. In order to complement between theory and practice of collaboration, this study discusses the implementation of Collaborative Governance for optimizing state revenues by conducting case studies at the Directorate General of Taxes (DGT) and the Directorate General of Customs and Excise (DGCE) in Yogyakarta. The qualitative method was used with data acquisition through interviews and literature studies. Based on the results, it was found that Collaborative Governance in Yogyakarta is following the Emerson, Nabatchi, and Balogh framework (2012) since it has several system contexts and strong drivers. Resource Conditions and Socio-Economic Conditions are the system context behind the collaboration between the two agencies. Meanwhile, Leadership, Dependence, and Uncertainty are the drivers that trigger Collaborative Governance. Furthermore, by using data matching, the researcher identified the potency of tax revenue from the bonded zone that could be elaborated in Yogyakarta. Finally, we identified several obstacles and challenges to implementing Collaborative Governance in Yogyakarta and formulated practical and theoretical recommendations for them.

ANALISIS PENGGUNAAN METODE SMURFING DAN PEMBAYARAN SURPLUS KARTU KREDIT SEBAGAI SARANA PENGGELAPAN PAJAK PADA ERA KETERBUKAAN INFORMASI KEUANGAN

The aim of this research is to know smurfing and credit card surplus payment as a tax avoidance method in Indonesia. This research uses the qualitative method by using a descriptive approach to gather data. Some taxpayers break their main accounts into several accounts, whether taxpayers use their own names or use nominee's names to avoid the threshold. Taxpayers use the smurfing schemes to embezzle their real income from the tax authorities. Taxpayers also use the credit card surplus payment to embezzle income. Those two schemes can bring a negative impact on Indonesian tax revenue by eroding tax income basis. The Directorate General of Taxes (DGT) has to improve its regulation to combat erosion by broadening its authority to ask and seize taxpayers' accounts in the financial institutions. The DGT also can strengthen the cooperation with the Indonesian Financial Intelligent Unit to tackle those issues.

The Revenue, Education, And Awareness of Tax Payer’s Toward Obedience Of Tax Payer’s On The Territory Of The Directorate General Of Taxes In Central Java

Taxes are an important revenue of a country to fund state spending and a source of revenue for the state from the public. People have an obligation to pay taxes on their business or activities by referring to the income or results of products or services. Because the payment of this tax is an obligation, community compliance becomes very important to spur state tax revenues. This research aims to determine tax revenue, education, taxpayer awareness of tax compliance. This research method is quantitative, and uses questionnaires with 188 respondents spread throughout Central Java. Researchers have conducted reliability and validity tests, classical assumption tests, and finally regression tests to test all three research hypotheses. The results of all hypotheses are declared accepted, but only the second hypothesis is statistically significant, namely the level of tax education positively affects the level of taxpayer compliance. While the other hypothesis is that the level of tax revenue has a positive effect on the level of taxpayer compliance and the level of taxpayer awareness has a positive effect on the level of taxpayer compliance, declared acceptable although not significant. The conclusion of this study is that tax education has a very positive influence on people's compliance in tax payments. Therefore, tax education in the future will need to be improved to increase the potential payment of taxes to the state. The contribution of this research is that this study can provide insight that education about taxes is still indispensable to increase the country's tax revenues. These directions are written in the format required for the abstract of the paper for the Seminar Nasional Manajemen, Ekonomi, dan Akuntansi – Universitas Bangka Belitung ke IV (SEMEABB IV/ SEMEABB 2021).

The Effect of Applying E-Systems Tax on Taxpayers’ Individual Compliance

Background: In order to support the achievement of trust and transparency in increasing tax compliance, one of the efforts made by the Directorate General of Taxes is to change policy, namely if previously tax collection was only carried out by an official assessment system, now a self-assessment system is applied. The implementation of this self-assessment system is also supported by the implementation of the e-Taxation System which consists of e-Registration, e-SPT, e-Filing, and e-Billing.
 Aim: The purpose of this study was to determine whether there was an effect of the implementation of the taxation e-System consisting of e-Registration, e-SPT, e-Filing, and e-Billing on the compliance of individual taxpayers at KPP Pratama Surabaya Pabean Cantikan.
 Method: This research uses a quantitative scientific approach by using primary data sources in the form of questionnaires and secondary data in the form of data from KPP Pratama Surabaya Pabean Cantikan. The questionnaires were processed as many as 100 with criteria according to research needs.
 Findings: The results showed that e-Registration, e-Filing, and e-Billing had a significance value of <0.05 indicating a significant effect on individual taxpayer compliance at KPP Pratama Surabaya Pabean Cantikan. On the other hand, e-SPT has a significance value of > 0.05, indicating that it has no significant effect on individual taxpayer compliance at the KPP Pratama Surabaya Pabean Cantikan. This can be because e-SPT still has shortcomings such as being vulnerable to viruses so it can cause loss of tax data.

Pengaruh Organizational Learning Culture terhadap Employee Outcomes pada Direktorat Jendral Pajak

This study aims to determine the effect of organizational learning culture on employee outcomes at the Directorate General of Taxes. This research is a type of quantitative research. The primary data source of this research was obtained through the results of a questionnaire. Furthermore, the secondary data of this research is carried out through previous research studies in the form of journals. Methods of data collection through observation techniques, questionnaires and documentation. Furthermore, the analysis of this research is divided into validity and reliability tests of 30 respondents. Analysis with panel data consisting of 3 (three) research estimation methods, one of which must be chosen, namely Common Effect (CE), Fixed Effect (FE) and Random Effect (RE). The results show that organizational learning culture has a positive and significant effect on employees. outcomes.