State Revenue Research Articles

Pengaruh Program Pengungkapan Sukarela Terhadap Kesadaran Wajib Pajak dalam UU HPP

The voluntary disclosure program was created to provide taxpayers with the opportunity to disclose unmet tax obligations voluntarily through payments based on the disclosure of their assets. This study uses social learning theory because it is closely related to taxpayer awareness. Through tax socialization provided by the tax authorities, taxpayers obtain tax knowledge about tax law. The problem in this study is to examine the legal certainty of the voluntary disclosure program on taxpayer awareness in the HPP Law. Law Number 7 of 2021 concerning Harmonization of Tax Regulations, namely the government wants to continue to increase taxpayer voluntary compliance, the reform steps taken through the HPP Law are through several things, namely by strengthening tax administration (KUP), taxpayer voluntary disclosure programs (PPS), and broadening the tax base which aims to create justice and equality through policy improvements in income tax, VAT, excise and the introduction of carbon tax. The effect of the voluntary disclosure program in the Harmonization of Tax Regulations Act has an influence on taxpayer awareness, which can be seen in the 2022 komwasjak, the realization of tax revenue reached Rp2,034.5 trillion. Finance Minister Sri Mulyani noted that tax revenue had reached IDR 1,387.78 trillion in September 2023. This value reached 80.78% of this year's target. With the awareness of taxpayers in paying taxes, it can increase state revenue.

The Impact of Covid-19 Pandemic on the Financial Performance of Go Public Companies During the PSBB and New Normal Phases

The decline in state tax revenue in 2020 can be attributed to the implementation of tax reductions aimed at stimulating economic growth. This measure primarily aims to provide support to the sectors of the economy that have experienced significant negative impacts due to the COVID-19 pandemic. The government expects that the economic difficulties resulting from the pandemic will result in a decrease in the financial performance of multiple businesses. The Slovin Formula is used for sample size determination. The data underwent analysis through the utilization of the Wilcoxon Signed Rank Test. The study findings suggest that the PSBB measures implemented during the COVID-19 pandemic resulted in higher average DER and receivable turnover, but lower average current ratio and ROA. No significant difference was found in the current ratio and debt-to-equity ratio (DER) among all industrial sectors. Significant variations were observed in the return on assets (ROA) and receivable turnover. No statistically significant variation was found in the current ratio, debt-to-equity ratio (DER), return on assets (ROA), and receivable turnover across all industrial sectors. The Consumer Goods Industry experienced improvements in the current ratio, return on assets (ROA), and receivable turnover, while witnessing a decline in the debt-to-equity ratio (DER). In contrast, the Property, Real Estate and Building Construction, Finance, Trade, Services, and Investment sectors observed a decline in both the current ratio and return on assets (ROA).

Menyingkap Kelayakan Rencana Bisnis Atas Pemanfaatan Aset Tetap Berupa Tanah Milik Pemerintah Pusat

State-owned Assets (BMN) is an asset owned by the state that must be managed optimally. Optimal BMN management can be seen from a financial and non-financial perspective. From a financial perspective, BMN optimization provides financial input in the form of Non-Tax State Revenue (PNBP), while for non-financial optimization, BMN is used optimally by statutory provisions. This study attempts to outline the steps and calculations to determine the financial feasibility of managing BMN. BMN management is carried out in the form of utilization through utilization cooperation with potential investors. The research object is BMN in the form of empty land belonging to the Ministry of Education, Culture, Research, and Technology. A quantitative approach is used to analyze the feasibility of BMN management. Data uses primary data, secondary data, and other documents related to business plans. Data collection was carried out using field observations, interviews with potential investors, and studies via the Internet. Apart from that, the article is also based on literature studies to explore the BMN management process in the form of cooperation in utilizing BMN. The analysis concludes that BMN's business feasibility plan from the business project side is feasible, from the investor's financial side it is also feasible, while from the government side, it gets adequate capitalization.

Analisis Capital Expenditure, Foreign Independent Directors, dan Manajemen Risiko Terhadap Nilai Perusahaan

Indonesia, known as the country with the largest natural resource potential in the world, especially in the energy sector, is an important contributor to Non-Tax State Revenue. The main source of this income in Indonesia comes from the energy sector, especially the oil and gas and mining sub-sectors. In this context, it is very important for companies that manage energy resources to increase their value, so that they can continue to carry out research and development related to these resources. This research aims to examine and show the influence of capital expenditure, foreign independent directors, and risk management on the value of companies operating in the oil and gas and mineral and coal sub-sector in Indonesia, which are listed on the Indonesia Stock Exchange (BEI) during the 2016-2020 period. This research uses quantitative descriptive research methods, with multiple linear regression analysis as the analysis technique. The sample selection method used was purposive sampling, with a total of 95 samples. The research results show that capital expenditure and risk management have a significant effect on company value. However, foreign independent directors do not have a significant influence on firm value. The implication of this research is that companies can increase investment in capital assets and implement risk

Analisis Pengaruh Self Assessment dan Tax Amnesty Terhadap Kepatuhan Wajib Pajak

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.

Analysis of the factors affecting taxpayer compliance

The purpose of this research is to analyze the factors that influence the compliance of individual taxpayers in Sleman Regency encompassing tax sanctions, taxpayer awareness, service quality, application of e-filing system, and tax amnesty. Of the population of individual taxpayers who lived in Sleman Regency, 80 respondents were selected as a sample. The method used in this research is multiple linear regression analysis. The results of the study prove that tax sanctions, service quality, taxpayer awareness, and application of e-filing system have positive and significant effects, while tax amnesty has no effect on the compliance of the individual taxpayers in Sleman Regency. Thus, the government must continue to disseminate the importance of tax amnesty for the benefit of both taxpayers and government, considering that tax provides as a source of state revenue. However, it is still indicated that tax amnesty has not yet showed an effect to the taxpayers.

The Relationship of Transaction Costs and Rent Seeking in Capture Fisheries

The capture fisheries sector in Indonesia is expected to have a major contribution to national income. The contribution of capture fisheries to state revenue was U$ 29.44 million compared to the acquisition value of fish production reached U$ 9.67 billion in 2018. Indonesia a rich country of fish in the world suffers from low income from capture fisheries whose value is only 0.25% of the total national income of natural resources and economic leakage of an average US $552.16 billion over the last twelve years. The low state revenue and economic leakage in the capture fisheries sector are suspected to be a result of rent-seeking behavior. For predicting rent-seeking behavior, this research applied the transaction costs economy approach. The study aims to reveal the relationship between transactions, transaction costs, and rents seeking in capture fisheries. The research used SEM (structural equation model) constructed from measured variables (observed) and latent variables (unobserved). Respondents came from 49 government agents (63%), 5 politicians (6%), and 24 people (31%) collected via electronic mail from September to October 2021. The results of this study show that transaction costs have an impact on rent-seeking in the capture fisheries sector. Of all the estimated variables, there is a significant relationship at the significance level of 0.05 and 0.000 (p = £ 0.05).

The defender of orphans

In the middle of the 17th century a transformation of states can be observed. The strives of early absolutist states were aimed at the increase of their economic and, in turn, their military potential. These goals were served by social policy measures aimed at increasing economic effi ciency and increasing state revenues. The development of central administration and regulations for orphan aff airs also served to maintain labour force and economic potential. The preservation of orphans’ property was intended to keep the economy going, and in the case of destitutes, orphanages intended to concentrate the workforce. The measures introduced in the German principalities soon appeared in the provinces of the Habsburg Monarchy. In the first quarter of the 17th century, the first theoretical work on orphan aff airs was written, and in the second half of the century it was followed by the first royal decree based on the principles set out in this volume. The aim of these provisions was to ensure the preservation and the control of the assets of the orphans by state means. Similar provisions to the Monarchy’s provinces were enacted in the Hungarian Kingdom in the last third of the 17th century. The offices introduced in the Austrian provinces, the separate Orphan’s Court (árvaszámvevőszék), the keeping of register on orphans (árvakönyv), and the continuous scrutiny of guardians were introduced in the free royal towns in the first third of the 18th century. All of this went parallel with the administrative reforms ordered in towns. The reform measures introduced regarding orphan affairs were realized at a varying pace one town to another, but by the end of the first third of the 18th century, the orphan regulations developed in the Austrian provinces had become established in all the free royal towns.

Linking digital transformation and strategic partnership to partnership performance: the mediating role of service innovation

This research is intended to investigate the effect of digital transformation, strategic partnerships, and service innovation on partnership performance. The population in this study is made up of 95 organizations that are partners of the Ministry of Finance in receiving state revenues. The research is explanatory research with a quantitative approach that collects data by distributing questionnaires to 95 managers from different organizations. The data was analyzed using structural equation modelling and partial least squares with SmartPLS software. The results show that digital transformation has an insignificant effect on partnership performance, while the other variables, namely strategic partnership and service innovation, have a significant effect on partnership performance. However, with the mediating variable service innovation, the effect of both digital transformation and strategic partnership becomes significant. The results of this study suggest that organizations must apply digital transformation to service innovation to obtain the desired partnership performance.

FRAUD DETECTION USING DATA ANALYTICS: A CASE STUDY OF UNDER INVOICING IMPORTATION FRAUD IN INDONESIA

Fraud detection is a big concern for all the government agencies. In customs areas, fraud detection is needed to ensure that there is no leakage in state revenue, one of which is caused by the under invoicing importation fraud. The data analytic implementations have been used in many studies to handle problems in big data and give solutions. This study aims to explain how data analytics can be implemented to detect the under invoicing importation fraud. Several variables were included in this study, including the variables that show the risk level of importers, commodities, suppliers, and the exporter countries. This study compared various machine learning models including Logistic Regression, Decision Trees, Random Forest, Extreme Gradient Boost, Artificial Neural Networks, Gaussian NB, and K-nearest Neighbors. To evaluate the models, this study measures the performance of the models by comparing accuracy score, precision score and log loss score. The result shows that the Xtreme Gradient Boost performs best in detecting under invoicing fraud with accuracy score at 63%, precision score at 63% and log loss score at 62%. As far as we know, this has been the first work to compare a number of machine learning models to create under invoicing fraud detection. The results of this study will assist examiners in the import clearance process by providing an early warning of the under-invoicing transaction. It can lead to more effective and efficient examination, so that customs agencies can perform well in their service and inspection functions, despite the limited resources

CRIMINAL SANCTIONS IN THE FIELD OF TAXATION BETWEEN LEGAL PROVISIONS IN INDONESIA AND LAW IN CHINA

Taxes are a source of state revenue, it can be seen that income from the tax sector is one of the largest sources of state revenue. One of the efforts to increase state revenue is to enforce the law in the field of taxation. In order to support law enforcement, the imposition of sanctions is carried out correctly, precisely and does not overlap so that it can provide legal certainty and benefits both from the government side and from the taxpayer side. the author compares tax law with China regarding criminal acts of taxation, imposition of sanctions such as law enforcement for taxpayers who commit violations and/or crimes that violate the provisions stipulated by law. The results of the comparison regarding the provisions of tax law in China, it is necessary to reform the tax law, that is, the imposition of sanctions is enough to only use fine administrative sanctions if the state's losses have been returned by the perpetrators of crime, implement a blacklist system against tax evaders and tax violations, imposition of sanctions against Tax officials should be included as a codified unit in the tax law.

PLASTIC TAX AND CIRCULAR ECONOMY INCENTIVES TO TACKLE CLIMATE CHANGE (INDONESIAN CONTEXT)

The use of plastic can harm the environment and contribute to climate change. Later, climate change will reduce the quality of ecosystems, public health and a region's economy. The use of plastic needs to be reduced, especially for single-use or only plastic with a short useful life. One way to control the use of plastic is through a plastic tax, which in this study is categorized as an excise. This research aims to determine what tariff is appropriate for the Indonesian context, which will soon impose an excise on plastic. This study also provides an overview of state revenues from related plastic excise and incentives that can be given to business actors implementing a circular economy. Next, this research uses a qualitative descriptive research method. This study estimates the amount of excise and tax revenue from implementing plastic excise. The study results show the enormous potential for state revenue from plastic excise and import tax increases. Furthermore, synergistic activities carried out by Ministry of Environment and Forestry (MEF) and Directorate General of Customs and Excise (DGCE) can take the form of joint business processes in monitoring plastic waste recycling. This research could trigger further research regarding plastic excise and the effects on economic companies after the government determines the excise.

DETECTING CROSS-BORDER TRANSACTION PATTERNS USING MACHINE LEARNING: THE CASE OF INDONESIA

We explore the intercompany cross-border trade involving Indonesian entities between 2018 and 2022 to identify to assess the risk of undervaluing in the export/import of goods with machine learning algorithms. Utilizing both micro and macro-level data, this study uncovers unique intercompany cross-border patterns, exposing a higher risk of undervaluing in export/import activities between Indonesian entities and their counterparts overseas. Our findings indicate the following: 1) Foreign investment-based companies are more inclined to engage in cross-border trade compared to domestic-based companies, posing higher risks, 2) Intercompany cross-border trade aligns with the extended gravity model, 3) Certain countries exhibit similar patterns in affiliation transactions, each pattern potentially associated with specific risk profiles and 4) Higher risk is evident in the number of trade transactions with low-tax jurisdictions. These findings offer valuable insights for identifying the potential risk of undervaluing trade. Consequently, this can benefit Customs by using the findings as risk indicators to improve its cross-border management, promote trade fairness, and optimize state revenue.

Optimizing the Simponi Application for Non-Tax State Revenue at the Rendani Class II UPBU Office

This research discusses the Optimization of the Simponi Application on Non-Tax State Revenue at the Class II Rendani UPBU Office. The study was conducted with the aim of providing an overview of activities related to Non-Tax State Revenue (PNBP) at the Class II Rendani UPBU Office. The research used a qualitative descriptive approach in the form of field research. Data sources were obtained through observations and interviews with relevant subjects, using data triangulation methodology. This method is useful for enhancing the validity and accuracy of the data obtained as precise information for analysis material. The research results showed that the Simponi Application, in general, greatly assisted in PNBP service implementation due to the presence of tutorials and guidance. The application is highly dependent on the availability of the internet network. The research results indicated that negligence occurred due to the unstable internet network; thus, network mapping and bandwidth improvement are required. Delayed payments and unrecorded receivables happened because there was a lack of specific reminders related to billing codes that were due or unpaid, necessitating special notifications when approaching the payment deadlines.

Analisis Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Properti dan Real Estate

At present there are still many companies in Indonesia that carry out tax evasion and tax avoidance activities due to the large number of companies whose business activities are across countries. Companies that practice tax avoidance can cause managers to think about using the best profitable opportunities that aim to maximize tax avoidance in order to get the maximum profit as expected. Tax avoidance actions can result in state revenue being less than it should be. But on the other hand, tax avoidance does not violate the law and is permissible. The existence of governance in a company can influence the determination of policies for making corporate income tax payments. This study aims to analyze the influence of independent commissioners, institutional ownership and audit quality on tax avoidance. The population in this study are all property and real estate sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The technique in this study was carried out using a purposive sampling method and there were 13 companies that met certain criteria. The data used are annual reports from property and real estate sub-sector companies listed on the Indonesia Stock Exchange and processed using the SPSS version 26 program. The results of this study indicate that independent commissioners, institutional ownership and audit quality partially or simultaneously have no influence on tax avoidance.

PENGARUH EVALUASI PENGGUNA APLIKASI SIMPEL TERHADAP KINERJA LAYANAN MENGGUNAKAN METODE REGRESI LINEAR BERGANDA

Information Systems have become a crucial component in the digital era of today's world. The use of information systems is widely employed in government agencies to facilitate work processes and provide the best services. The Directorate of Metrology, in its effort to enhance services, has developed a new information system called the Legal Metrology Calibration and Recalibration Management Information System (SIMPEL). However, in its implementation at the Integrated Trade Services Unit IV (UPTP IV), numerous challenges have been identified that result in a decrease in Non-TaX State Revenue and an increase in the number of complaints. PNBP serves as a performance indicator for UPTP IV services. Therefore, an evaluation study of SIMPEL is needed to increase the PNBP figures. Based on several references, the variables of effectiveness and technical capability are considered for evaluating SIMPEL. The research methodology employed is the multiple linear regression method. The research findings indicate that partially, from the customer perspective, the evaluation of effectiveness significantly affects the performance of UPTP IV services. Partially, from the employee perspective, the evaluation of technical capability significantly influences the performance of UPTP IV services. Simultaneously, the evaluation of effectiveness and technical capability significantly affects the performance of UPTP IV services.

Management of Loading and Unloading Activities on Ships In Increasing Non-Tax State Revenue (Study at the Harbormaster's Office and Manado Port Authority)

The aim of this research is to analyze and interpret the planning, implementation, and supervision of Loading and Unloading Activities at the Port at the Port Harbormaster's Office and Manado Port Authority in increasing Non-Tax State Revenue (PNBP). The focus of the researcher's problem on the phenomenon that occurs is how to plan, implement, and supervise loading and unloading activities on ships so that it can increase non-tax state revenue at the Harbormaster's Office and the Manado Port Authority. The method used in this research is a qualitative approach. The results of the research show that the Harbormaster's Office and the Manado Port Authority in managing loading and unloading activities on ships to increase non-tax State Revenues have not run optimally so the PNBP targets at the Harbormaster's Office and the Manado Port Authority are not met.

Do Independent Commissioners, Fixed Asset Intensity, And Institutional Ownership Have Impact of Tax Evasion?

Government funding heavily relies on state revenue generated through taxation, and it is crucial for the government to enhance tax revenue. However, despite the government's efforts to maximize tax income, the desired tax revenue goal remains unmet due to instances of tax evasion. This research evaluates tax evasion through the assessment of the effective tax rate (ETR). This study investigates the impact of independent commissioners, fixed asset intensity, and institutional ownership on the practice of tax evasion. The research aims to assess the significance of these factors, which are believed to be associated with a company's motivation to circumvent tax obligations. The study sample comprises 24 observations of manufacturing companies in the consumer subsector, all of which were listed on the Indonesia Stock Exchange between 2017 and 2021. Inclusion criteria for the sample encompass the availability of accessible annual reports, profitability without losses, and a positive Effective Tax Rate (ETR) for the companies. Multiple linear regression analysis was employed to test the hypotheses. The findings of this investigation reveal that independent commissioners exert a negative influence on tax evasion, while fixed asset intensity demonstrates a positive impact on tax evasion. However, institutional ownership does not appear to affect tax evasion.

Implications Of Illegal Community Mining For Economic Development In Bangka Regency, Indonesia

The Kepulauan Bangka Belitung Province, Indonesia, is renowned for its extensive history of tin mining, a pivotal component of the local economy. Notably, this mining encompasses operations conducted by both corporate entities and individual community members, shaping the region's socio-economic landscape. This research seeks to investigate the multifaceted implications of community-led tin mining activities in Bangka Belitung. Employing a qualitative and socio-legal approach, the study underscores its significance in the acquisition of high-quality data derived from site visits, comprehensive surveys, and interviews with the diverse local community, encompassing various subsistence groups and socio-economic backgrounds. Our findings indicate that individual community mining activities have indeed contributed positively to the economic growth of the Kepulauan Bangka Belitung Province, particularly in the Bangka Regency. However, they also manifest negative repercussions in terms of illegal mining, which adversely affects state revenue due to unregistered taxpayers. Furthermore, these activities hinder human resource development and highlight a deficiency in the supervision of reclamation efforts undertaken by artisanal mining operators. Therefore, the study emphasizes the imperative for government intervention, focusing on community mining permits to enforce reclamation regulations and ensure sustainable, responsible mining practices.

INCOME TAX AND ZAKAT: A QUR'ANIC AND LEGAL PERSPECTIVE AND IT'S EFFECT ON STATE REVENUE

This study aims to identify and describe the Qur'anic perspective on Income Tax and Zakat; know and describe the Perspective of Law Number 36 of 2008 concerning Income Tax; and know and describe the effect of tax on income and zakat on state revenue quantitatively. This research uses descriptive method with qualitative and quantitative approaches. This research was conducted at the Office of the Director General of Taxes Regional Office and National Amil Zakat Agency Bandung City and Sumedang Regency, with interview data collection techniques, and secondary data, namely data obtained from data processing from related agencies. The data analysis technique used is a qualitative approach with data triangulation and a quantitative approach with statistical analysis in the form of multiple regression. The results showed that first, based on the Qur'an, zakat is part of the fourth pillar of Islam. The relationship that occurs because of zakat is not only the relationship of Habluminallah but also the relationship of Habluminannash; second, the perspective of Law No. 36 of 2008 concerning Income Tax is part of the state tax, where the tax is used for the benefit of the state. Third, based on quantitative results obtained income tax and zakat funds affect state revenue with an influence contribution of 94.9% while the remaining 5.1% is influenced by other factors.