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DEFICIENCY PRINSIP KEADILAN DALAM IMPLEMENTASI E-TAX KOTA MALANG BERDASARKAN PRINSIP KEBIJAKAN PAJAK YANG BAIK 根据良好的税收政策原则，郎市E-TAX实施公正原则
JURNAL PAJAK INDONESIA (Indonesian Tax Review) Pub Date : 2020-01-19 DOI: 10.31092/jpi.v3i1.229
Damas Dwi Anggoro, Yudha Alief Aprilian
{"title":"DEFICIENCY PRINSIP KEADILAN DALAM IMPLEMENTASI E-TAX KOTA MALANG BERDASARKAN PRINSIP KEBIJAKAN PAJAK YANG BAIK","authors":"Damas Dwi Anggoro, Yudha Alief Aprilian","doi":"10.31092/jpi.v3i1.229","DOIUrl":"https://doi.org/10.31092/jpi.v3i1.229","url":null,"abstract":"Self assessment system menuntut peran aktif dari wajib pajak dalam pemenuhan kewajiban perpajakannya. salah satu sarananya adalah melalui penerapan e-tax di kota Malang. E-tax merupakan sistem pajak online yang bertujuan untuk mengurangi potensi kebocoran pajak dengan menghubungkan segala transaksi dari customer dengan server. Tujuan penelitian ini adalah untuk menganalisis tentang penerapan e-tax di kota Malang dengan berdasarkan sepuluh prinsip kebijakan pajak yang baik. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data menggunakan studi pustaka (data sekunder). Hasil penelitian ini menjelaskan bahwa secara umum telah memenuhi prinsip kebijakan pajak yang baik yaitu mengedepankan asas penerimaan dan memberikan kemudahan serta kenyamanan bagi wajib pajak dalam pemenuhan kewajiban perpajakannya. Akan tetapi dari segi prinsip keadilan belum dapat dikatakan memenuhi karena belum optimalnya pendataan wajib pajak di beberapa sektor pajak.","PeriodicalId":256673,"journal":{"name":"JURNAL PAJAK INDONESIA (Indonesian Tax Review)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134450332","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
TINJAUAN HUKUM ATAS KEDUDUKAN KUASA HUKUM PADA PENGADILAN PAJAK 法律审查税务法院的法律职务
JURNAL PAJAK INDONESIA (Indonesian Tax Review) Pub Date : 2020-01-19 DOI: 10.31092/jpi.v3i1.579
Yadhy Cahyady
{"title":"TINJAUAN HUKUM ATAS KEDUDUKAN KUASA HUKUM PADA PENGADILAN PAJAK","authors":"Yadhy Cahyady","doi":"10.31092/jpi.v3i1.579","DOIUrl":"https://doi.org/10.31092/jpi.v3i1.579","url":null,"abstract":"ABSTRACTTax Court is a part of the Administrative Court under the judicial power of the Supreme Court of Indonesia that exercises judicial power for tax payers or tax beares seeking justice for tax disputes. The respective parties in disputes can be represented by one or more legal proxies by special power of attorney. To become a legal proxy, a person must fulfill the requirements as stipulated by Minister of Finance and prossess a license from the Chairman of Tax Court. Furthermore, if the legal proxy is an advocate, he/she must fulfill the requirements as stated in Law Number 14 Year 2002 Concerning Tax Court.","PeriodicalId":256673,"journal":{"name":"JURNAL PAJAK INDONESIA (Indonesian Tax Review)","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121738753","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
WITHHOLDING TAX ATAS BUNGA DALAM TRANSAKSI FINANCIAL TECHNOLOGY LENDING 预扣税是指金融科技贷款
JURNAL PAJAK INDONESIA (Indonesian Tax Review) Pub Date : 2020-01-19 DOI: 10.31092/jpi.v3i1.578
Sulfan Sulfan
{"title":"WITHHOLDING TAX ATAS BUNGA DALAM TRANSAKSI FINANCIAL TECHNOLOGY LENDING","authors":"Sulfan Sulfan","doi":"10.31092/jpi.v3i1.578","DOIUrl":"https://doi.org/10.31092/jpi.v3i1.578","url":null,"abstract":"ABSTRACTFintech Lending in Indonesia is developing very rapidly which is marked by the accumulation of loans up to June 2019 reaching Rp44.8 trillion. Borrowers are generally individuals and Micro, Small and Medium Enterprises (MSMEs) with a total of 9.7 million borrowers. There are indications of problems with taxation of interest income in the withholding tax mechanism. The purpose of this study is to get an idea of the extent of the Fintech Lending business process so that it is known to the parties who are obliged to withhold Article 23/26 Income Tax on interest income in the withholding tax mechanism. This study concludes that there are difficulties in applying the mechanism of withholding tax through withholding income tax Article 23/26 so that it can be proposed to be subject to final taxation of interest income in Fintech Lending transactions. ABSTRAKFintech Lending di Indonesia berkembang sangat pesat yang ditandai akumulasi pinjaman sampai dengan Juni 2019 mencapai Rp44,8 triliun. Umumnya peminjam adalah perorangan dan Usaha Mikro, Kecil, dan Menengah (UMKM) dengan total 9,7 juta peminjam. Terdapat indikasi permasalahan pengenaan pajak atas penghasilan bunga dalam mekanisme withholding tax. Tujuan penelitian ini untuk mendapat gambaran sejauhmana proses bisnis Fintech Lending sehingga diketahui pihak-pihak yang berkewajiban sebagai pemotong PPh Pasal 23/26 atas penghasilan bunga dalam mekanisme withholding tax. Penelitian ini menyimpulkan bahwa terdapat kesulitan penerapan mekanisme withholding tax melalui pemotongan PPh Pasal 23/26, sehingga dapat diusulkan untuk dikenakan pemajakan yang bersifat final atas penghasilan bunga dalam transaksi Fintech Lending.","PeriodicalId":256673,"journal":{"name":"JURNAL PAJAK INDONESIA (Indonesian Tax Review)","volume":"20 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124941740","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
EVALUASI LEMBAGA KEBERATAN DALAM PENYELESAIAN SENGKETA PAJAK YANG ADIL DI DIREKTORAT JENDERAL PAJAK 在税务总局对反对意见进行公平的税务纠纷评估
JURNAL PAJAK INDONESIA (Indonesian Tax Review) Pub Date : 2019-12-05 DOI: 10.31092/jpi.v2i2.640
S. Supriyadi, Beny Setiawan, Randy Matius Bintang
{"title":"EVALUASI LEMBAGA KEBERATAN DALAM PENYELESAIAN SENGKETA PAJAK YANG ADIL DI DIREKTORAT JENDERAL PAJAK","authors":"S. Supriyadi, Beny Setiawan, Randy Matius Bintang","doi":"10.31092/jpi.v2i2.640","DOIUrl":"https://doi.org/10.31092/jpi.v2i2.640","url":null,"abstract":"Upaya hukum yang dapat ditempuh wajib pajak dalam hal terjadi sengketa pajak dengan mengajukan keberatan kepada lembaga keberatan yang berada di Direktorat Jenderal Pajak. Keberatan ini pada hakikatnya merupakan upaya hukum yang berada diluar Pengadilan Pajak untuk memohon keadilan dalam sengketa pajak. Permasalahanya terdapat beberapa kelemahan terkait keadilan terhadap lembaga keberatan dalam memproses keberatan  yang ada saat ini, yaitu: adanya tekanan psikologis pada penelaah keberatan, struktur organisasi yang tidak independen, manajemen sumber daya manusia khususnya para Tim Penelaah Keberatan yang belum belum optimal. Untuk mengatasi permasalahan tersebut terdapat beberapa startegi untuk meningkatkan kualitas proses keberatan, yaitu: penelaah keberatan diberikan jaminan perlindungan hukum, perubahan struktur kelembagaan untuk meningkatkan independensi dan objektivtas penelaah keberatan, fungsionalisasi penelaah keberatan dan pemberiaan Pendidikan dan pelatihan terkait penanganan keberatan.","PeriodicalId":256673,"journal":{"name":"JURNAL PAJAK INDONESIA (Indonesian Tax Review)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128739077","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
THE IMPACT OF THE 2009 INDONESIA’S DIVIDEND TAX CUT ON DIVIDEND PAYMENT 2009年印尼股息税削减对股息支付的影响
JURNAL PAJAK INDONESIA (Indonesian Tax Review) Pub Date : 2019-12-05 DOI: 10.31092/jpi.v2i2.228
I. Eka
{"title":"THE IMPACT OF THE 2009 INDONESIA’S DIVIDEND TAX CUT ON DIVIDEND PAYMENT","authors":"I. Eka","doi":"10.31092/jpi.v2i2.228","DOIUrl":"https://doi.org/10.31092/jpi.v2i2.228","url":null,"abstract":"On January 1, 2009 the effective tax rate for individual-recipient dividend fell significantly from 35% to 10%. This paper investigated the impact of the dividend tax cut policy on dividend payment in three aspects i.e. extensive margin, intensive margin and dividend per share amount, an adoption from Chetty and Saez (2004) approach. I used publicly available data provided by The Indonesian Stock Exchange and The Indonesian Central Securities Depository. I found that one year after the tax cut policy, the fraction of the firms paying dividend increase and reach its peak in 2011. From intensive margin approach, the percentage of firms that increase their dividend per share amount also increase one year after the policy. Using regression analysis, this paper also found that the tax cut policy increased the dividend per share amount by 35.03. This study, to my knowledge, provides the first empirical evidence of the effect of dividend tax cut policy and concludes that the policy has positive impact on dividend payment in term of fraction of firms paying dividend, fraction of firms increasing their dividend and the nominal amount of the dividend per share.","PeriodicalId":256673,"journal":{"name":"JURNAL PAJAK INDONESIA (Indonesian Tax Review)","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129316199","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Validitas PPJB Sebagai Basis PPh Pengalihan Hak atas Tanah dan/atau Bangunan (Tinjauan dari Aspek Hukum Perdata) PPJB是土地和/或建筑物转让权的主要基础(民法审查)
JURNAL PAJAK INDONESIA (Indonesian Tax Review) Pub Date : 2019-12-05 DOI: 10.31092/jpi.v2i2.639
Imam Muhasan
{"title":"Validitas PPJB Sebagai Basis PPh Pengalihan Hak atas Tanah dan/atau Bangunan (Tinjauan dari Aspek Hukum Perdata)","authors":"Imam Muhasan","doi":"10.31092/jpi.v2i2.639","DOIUrl":"https://doi.org/10.31092/jpi.v2i2.639","url":null,"abstract":"Dalam suatu transaksi pengalihan hak atas Tanah dan/atau Bangunan, setidaknya terdapat dua jenis pajak yang dapat dikenakan, yaitu Pajak Penghasilan atas Pengalihan Hak atas Tanah dan/atau Bangunan (PPhTB) yang dikenakan terhadap Pihak Penjual (yang mengalihkan Hak) dan Bea Perolehan Hak atas Tanah dan atau Bangunan yang dikenakan terhadap pihak Pembeli (yang memperoleh Hak). Berbeda dengan BPHTB yang terutang ketika telah terjadi peristiwa perolehan hak yang ditandai dengan pembuatan Akta Jual-Beli (AJB), PPhTB telah dianggap terutang pada saat dibuatnya Perjanjian Pengikatan Jual-Beli (PPJB), hal mana belum terjadi peralihan hak. Penelitian ini bertujuan untuk menguji kesesuaian norma pengaturan PPh Pengalihan atas Tanah dan/atau Bangunan berbasis PPJB (bukan hanya AJB) dalam PP Nomor 34 Tahun 2016 terhadap Pasal 4 ayat (2) UU PPh, ditinjau dari aspek Hukum Perdata. Penelitian ini merupakan penelitian doktrinal dengan menggunakan pendekatan peraturan perundang-undangan (statute approach), disamping pendekatan konseptual (conceptual approach). Kesimpulan dari penelitian ini adalah bahwa dari sudut pandang hukum perdata PPJB bukanlah perbuatan hukum yang menyebabkan pengalihan hak atas Tanah dan/atau Bangunan. Namun demikian, mengingat dalam PPJB telah timbul adanya suatu penghasilan, maka terhadapnya dapat dikenakan PPh. Namun demikian, pengaturannya tidak dalam Pasal 4 ayat (2), melainkan dalam Pasal 4 ayat (1) UU PPh.","PeriodicalId":256673,"journal":{"name":"JURNAL PAJAK INDONESIA (Indonesian Tax Review)","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122939597","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
IMPLEMENTASI E-TAX INVOICE: SEBUAH STUDI KOMPARATIF 实施E-TAX发票:一项比较研究
JURNAL PAJAK INDONESIA (Indonesian Tax Review) Pub Date : 2019-09-25 DOI: 10.31092/jpi.v2i1.508
D. A. Safitra
{"title":"IMPLEMENTASI E-TAX INVOICE: SEBUAH STUDI KOMPARATIF","authors":"D. A. Safitra","doi":"10.31092/jpi.v2i1.508","DOIUrl":"https://doi.org/10.31092/jpi.v2i1.508","url":null,"abstract":"Fakta atas dominasi penerimaan pajak khususnya PPN sebagai sumber penerimaan negara mendorong otoritas pajak di dunia melakukan perbaikan terus menerus. Salah satu milestones perubahan administrasi perpajakan di dunia adalah pengembangan administrasi perpajakan berbasis data elektronik. Salah satu perubahan yang cukup signifikan adalah berkembangnya mekanisme penerbitan Faktur Pajak secara elektronik, dikenal dengan e-tax invoice. Korea Selatan serta Chili merupakan negara yang terlebih dahulu mengimplementasikan. Untuk Asia Tenggara, ada Thailand dan Indonesia yang mengimplementasikan walaupun dengan skema yang sedikit berbeda. Penelitian ini membandingkan implementasi e-tax invoice di empat negara tersebut dan menarik kesimpulan bahwa penerapan e-tax invoice di Indonesia menyerupai penerapan e-Tax Inovice di Korea Selatan. Namun, penerapan e-Tax Invoice di Korea Selatan memiliki kanal The Automatic Response System (ARS) call service atau datang ke kantor pajak terdekat untuk menerbitkan Faktur Pajak yang tidak diimplementasikan di Indonesia.","PeriodicalId":256673,"journal":{"name":"JURNAL PAJAK INDONESIA (Indonesian Tax Review)","volume":"152 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134209761","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
SEJAUH MANA PENGARUH PEMERIKSAAN DAN DENDA PAJAK TERHADAP PERILAKU KEPATUHAN PEMBAYAR PAJAK? 纳税申报单在多大程度上影响了纳税人的合规行为?
JURNAL PAJAK INDONESIA (Indonesian Tax Review) Pub Date : 2019-09-25 DOI: 10.31092/jpi.v2i1.530
Nur Farida Liyana
{"title":"SEJAUH MANA PENGARUH PEMERIKSAAN DAN DENDA PAJAK TERHADAP PERILAKU KEPATUHAN PEMBAYAR PAJAK?","authors":"Nur Farida Liyana","doi":"10.31092/jpi.v2i1.530","DOIUrl":"https://doi.org/10.31092/jpi.v2i1.530","url":null,"abstract":"Tax compliance is the important role for optimalizing tax revenue. Nowdays, many studies revealed there are psychological factor which determined tax  compliance behavior. This study refer to behavioral theory  to seek the rational behind decision making of  tax compliance. Those variable are probability of being  audited and  penalty/fines. Therefore , survey had been conducted  in Surabaya City involving 300 of taxpayers.  The regression model show a positive and significant effect. It means probability of being audited and fines have a positive impact on increasing tax compliance behavior. Therefore  , Indonesian tax authority should give more attention on dissemination of audit and the taxation rule to increase tax compliance behavior.Kepatuhan pajak merupakan hal yang sangat penting untuk optimalisasi penerimaan.  Dewasa ini banyak penelitian terkait factor-faktor psychology  yang mendasari seserorang untuk patuh terhadap aturan perpajakan.  Teori perilaku ini yang mendasari penelitian ini untuk melihat adanya rasional pengambilan keputusan seseoran untuk patuh terhadap pajak. Diantaranya adalah adanya peluang dilakukan pemeriksaan dan adanya denda jika tidak patuh terhadap aturan pajak. Untuk itu dilakukan survey terhadap 300 Wajib Pajak di Surabaya. Dengan menggunakan  analisis regresi diperoleh hasil positif dan signifikan bahwa adanya peluang diperiksa dan adanya denda mengakibatkan seseorang patuh terhadap pajak.  Sehingga hal ini perlu untuk menjadi perhatian bagi institusi pajak di Indonesia untuk dapat melakukan diseminasi secara masif adanya peluang diperiksa dan denda terhadap setiap ketidakpatuhan pajak.","PeriodicalId":256673,"journal":{"name":"JURNAL PAJAK INDONESIA (Indonesian Tax Review)","volume":"72 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124238149","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Aspek Hukum Tindakan Menteri Keuangan Dalam Penerbitan Keputusan Pencegahan 财政部长在《威慑决策》中的法律行动方面
JURNAL PAJAK INDONESIA (Indonesian Tax Review) Pub Date : 2019-09-25 DOI: 10.31092/jpi.v2i1.547
Yadhy Cahyady
{"title":"Aspek Hukum Tindakan Menteri Keuangan Dalam Penerbitan Keputusan Pencegahan","authors":"Yadhy Cahyady","doi":"10.31092/jpi.v2i1.547","DOIUrl":"https://doi.org/10.31092/jpi.v2i1.547","url":null,"abstract":"Menteri Keuangan sesuai bidang tugasnya, dapat menerbitkan keputusan Pencegahan terhadap warga negara Indonesia maupun warga negara asing yang akan keluar wilayah Indonesia. Pencegahan yang dilakukan oleh Menteri Keuangan, sesuai kedudukan Menteri Keuangan selaku pengelolaan fiskal, yaitu dalam rangka penagihan pajak dan piutang Negara. Pencegahan dalam rangka penagihan pajak dikenakan terhadap Penanggung Pajak, sedangkan Pencegahan dalam rangka penagihan piutang Negara dikenakan kepada Penanggung Hutang, Penjamin Hutang, Pemegang Saham, dan Ahli Waris yang telah menerima warisan dari Penanggung Hutang. Terhadap keputusan Pencegahan dalam rangka penagihan pajak, dapat dilakukan upaya hukum berupa gugatan ke Pengadilan Pajak. Adapun terhadap keputusan Pencegahan dalam rangka penagihan piutang Negara, dapat dilakukan upaya hukum berupa Upaya Administratif yaitu Keberatan dan Banding, serta gugatan ke Pengadilan Tata Usaha Negara.","PeriodicalId":256673,"journal":{"name":"JURNAL PAJAK INDONESIA (Indonesian Tax Review)","volume":"33 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123235451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
NUDGES PADA SP2DK SEBAGAI BAGIAN DARI UPAYA PENINGKATAN TAX COMPLIANCE DI INDONESIA SP2DK上的NUDGES是印尼增加TAX安全协议努力的一部分
JURNAL PAJAK INDONESIA (Indonesian Tax Review) Pub Date : 2019-09-25 DOI: 10.31092/jpi.v2i1.529
Arief Budi Wardana
{"title":"NUDGES PADA SP2DK SEBAGAI BAGIAN DARI UPAYA PENINGKATAN TAX COMPLIANCE DI INDONESIA","authors":"Arief Budi Wardana","doi":"10.31092/jpi.v2i1.529","DOIUrl":"https://doi.org/10.31092/jpi.v2i1.529","url":null,"abstract":"Upaya peningkatan tax compliance menjadi isu penting seiring dengan peningkatan peranan pajak sebagai sumber penerimaan negara.   Tidak hanya upaya yang bersifat komprehensif, beberapa penelitian menunjukkan bahwa sentuhan kecil (nudges) mampu mempengaruhi peningkatan kepatuhan wajib pajak. Menggunakan pendekatan kualitatif deskriptif dengan metode studi pustaka, penulis membandingkan format SP2DK yang masih berlaku dengan beberapa surat yang berisi pesan norma sosial.  Hasil penelitian menunjukkan bahwa format SP2DK existing belum berisi elemen-elemen yang memenuhi kriteria sebagai nudges. Walaupun demikian, kemungkinan SP2DK untuk dikembangkan menjadi alat untuk mempengaruhi kepatuhan wajib pajak masih terbuka lebar.","PeriodicalId":256673,"journal":{"name":"JURNAL PAJAK INDONESIA (Indonesian Tax Review)","volume":"126 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128025945","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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