Publication Search

This study aims to examine the effect of Perceived Usefulness, User Satisfaction and Information Technology Readiness on the interest in using e-filing among taxpayers. The data of this study uses primary data by distributing questionnaires to Individual Taxpayers registered at the Jambi Telanaipura City Tax Office. The sampling method of this study is simple sampling with a sample of 100 taxpayers. The data analysis method used in the study is multiple regression analysis assisted by the IBM SPSS statistic 27 application. The results of this study indicate that perceived usefulness has a positive effect on the interest use of e-filing, user satisfaction does not affect the use of e-filing, while information technology readiness has a positive effect on the use of e-filing. Simultaneously, the independent variables, namely perceived usefulness, user satisfaction and information technology readiness, affect the interest in using e-filing.

The analysis in this study aims to evaluate the influence of Restaurant Tax, Parking Tax, and Groundwater Tax on the Regional Original Revenue (PAD) of Wonogiri Regency. A quantitative method was applied in this research, utilizing historical data collected from the Regional Financial Management Agency (BPKD) of Wonogiri Regency for the 2020–2024 period. The results indicate that the Restaurant Tax does not have a significant effect on PAD, with a significance value of 0.204. In contrast, both the Parking Tax and Groundwater Tax have a positive and significant impact on PAD, with significance values of 0.001 and 0.007, respectively. These findings suggest that although the number of restaurants has increased, the demand for restaurant services has not kept pace. Meanwhile, the growth in motor vehicle numbers and public awareness of groundwater tax obligations have contributed to the increase in PAD. This study recommends enhancing the effectiveness of tax management and improving public outreach regarding tax obligations by the local government.

Tax law is a branch of public law that governs the relationship between the state and taxpayers in terms of tax collection. In the context of modern taxation systems, tax law not only encompasses the legal basis for tax imposition but also includes the set of rules and regulations that underpin its implementation and enforcement. This article aims to provide a comprehensive understanding of the concept of tax law, the fundamental principles of taxation, the types of taxes according to legislation, and the development of tax regulations currently enforced in Indonesia. Using a normative approach, this article analyzes the legal foundations of taxation such as the General Provisions and Tax Procedures Law (UU KUP), as well as supporting legislation including the Law on Harmonization of Tax Regulations (UU HPP). The discussion also covers the principle of fairness in taxation, the authority of the Directorate General of Taxes, and the rights and obligations of taxpayers. With a robust legal framework and continuously updated regulations, the tax system is expected to provide legal certainty, improve compliance, and create a fair and sustainable system.

Value Added Tax (VAT) is one of the key sources of state revenue within Indonesia’s taxation system. VAT is imposed on the consumption of goods and services domestically and is categorized as an indirect tax, meaning it is ultimately borne by the end consumer but collected and reported by taxable entrepreneurs. This study aims to provide a comprehensive understanding of the VAT mechanism, including its collection, reporting, and the challenges encountered in its implementation in Indonesia. The research method employed is a literature review using a descriptive-qualitative approach that analyzes laws, official documents, and academic literature. The findings indicate that although VAT significantly contributes to the State Budget (APBN), its application still faces several issues such as low taxpayer compliance, administrative complexity, and inequality in tax burden distribution. Therefore, tax policy reform and administrative improvements are needed to enhance the effectiveness and efficiency of VAT collection in Indonesia.

Salah satu kasus terkait dengan tindak kejahatan bidang perpajakan adalah yang dilakukan oleh Christin Marliana sebagai pemilik UD Jaya Raya Sumbawa terbukti melakukan tindak pidana secara sengaja telah menyampaikan SPT dan/atau keterangan yang berisi data pajak yang tidak benar atau tidak lengkap yang menimbulkan kerugian Negara. Tujuan penelitian ini adalah mengetahui dan menganalisis pemeriksaan bukti permulaan, pertimbangan hukum hakim dalam penjatuhan putusan, dan akibat hukum atas Putusan pada Putusan No.239/Pid.Sus/2014/Pn.Sbw. Rumusan masalah dalam penelitian ini adalah 1) Bagaimana pemeriksaan bukti permulaan?, 2) Bagaimanakah pertimbangan hukum hakim dalam penjatuhan putusan? dan 3) Bagaimana akibat hukum atas Putusan No.239/Pid.Sus/2014/Pn.Sbw? Metode penelitian ini termasuk yuridis normatif dengan pendekatan undang-undang dan studi kasus. Hasil penelitian menunjukkan bahwa 1) pemeriksaan bukti permulaan dimulai dari memeriksa saksi-saksi dan bukti berupa dokumen faktur pajak standar yang dilaporkan Christin Marliana; (2) Pertimbangan hakim atas putusan No.239/Pid.Sus/2014/Pn.Sbw adalah pada saat dilakukan pemeriksaan bukti permulaan tidak dapat dikurangkan dalam menghitung kerugian pada pendapatan negara karena pajak tersebut disetor setelah melewati batas waktu seharusnya disetor kekas negara dan Penyetoran Pajak Pertambahan Nilai oleh Pengusaha Kena Pajak harus dilakukan untuk tahun pajak 2007, 2008 dan 2009 paling lambat tanggal 15 bulan berikutnya setelah berakhirnya Masa Pajak; (3) Akibat hukum atas putusan No.239/Pid.Sus/2014/Pn.Sbw adalah Christin Marliana dijatuhi hukuman penjara pidana penjara selama 3 (tiga) tahun dan Denda 2 (dua) kali pajak terhutang yang kurang dibayar yang keseluruhannya berjumlah 2 x Rp. 8.422.542.800,- = Rp 16.845.085.600, subsidiair 6 (enam) bulan kurungan.

This study aims to analyze the Effect of Hotel Tax, Street Lighting Tax, and Entertainment Tax on the Original Regional Income (PAD) of Boyolali Regency. This study uses a quantitative method with data from the Regional Finance Agency (BKD) of Boyolali Regency for the period 2021 - 2024. The results of this study indicate that Hotel Tax does not have a significant effect on the PAD of Boyolali Regency, with a value of 0.075. Similar to Entertainment Tax, the results of the Entertainment Tax study also have no significant effect on the PAD of Boyolali Regency. In contrast to Street Lighting Tax, the results show that Street Lighting Tax has a significant effect on the PAD of Boyolali Regency. Based on these results, the study recommends that local governments optimize tax management and increase public awareness of the importance of paying taxes.

ah memiliki peran penting dalam kehidupan masyarakat Indonesia, baik sebagai kebutuhan primer maupun sebagai aset strategis. Salah satu bentuk kepemilikan tanah peninggalan administratif kolonial yang masih menjadi perdebatan adalah Letter C, terutama dalam konteks wakaf. Meskipun diakui sebagai bukti kepemilikan dalam beberapa regulasi, namun yurisprudensi Mahkamah Agung menyatakan bahwa Letter C hanya bukti pembayaran pajak, bukan bukti kepemilikan yang sah, dan hal ini memerlukan segala proses untuk menjadikan tanah letter C menjadi sertifikat wakaf agar kepastian hukumnya terjamin. Penelitian ini mengkaji problematika perlindungan hukum tanah berstatus Letter C dalam proses wakaf di Indonesia yang menimbulkan kendala serius dalam legalisasi wakaf sebagaimana kasus di Kabupaten Batang pada 2009 ketika Hj. Pateni mewakafkan tanahnya kepada Pondok Pesantren Ki Agung Fatkhutieh yang hingga kini belum selesai proses legalisasinya. Rumusan masalah penelitian ini berfokus pada status perlindungan hukum tanah Letter C dalam sistem pertanahan Indonesia, proses sertifikasi tanah wakaf yang berasal dari Letter C menurut peraturan yang berlaku, dan perlindungan hukumnya dalam menghadapi potensi sengketa. Metode yang digunakan dalam penelitian ini adalah yuridis normatif, penelitian ini menganalisis data sekunder berupa peraturan perundang-undangan dan data primer dari literatur serta wawancara dengan ahli pertanahan. Hasil penelitian menyimpulkan bahwa tanah Letter C berada dalam posisi rentan secara hukum dengan tenggat waktu 2026 untuk formalisasi kepemilikan, proses sertifikasi tanah wakaf memerlukan koordinasi antar lembaga yang lebih baik, dan perlindungan hukumnya masih lemah tanpa sertifikat formal, sehingga direkomendasikan agar pemerintah mempercepat implementasi program pendaftaran tanah untuk proses wakaf dari tanah Letter C, dan perlunya meningkatkan kesadaran masyarakat akan pentingnya sertifikasi kepemilikan tanah untuk menghindari sengketa di masa depan.

The development of the digital economy in Indonesia, particularly through social media and digital platforms, presents new challenges in the national taxation system. This study aims to review the digital taxation policies that have been implemented, identify challenges and opportunities, and analyze their impact on tax compliance and revenue. The method used is Systematic Literature Review (SLR) of 25 scientific articles published between 2019 and 2024. The study results show that Indonesia has implemented digital tax policies through regulations such as Income Tax and VAT on digital transactions as well as self-assessment and withholding reporting systems. Key challenges include low tax awareness and compliance, lack of education, regulatory complexity, and limited oversight. Nonetheless, there are great opportunities to increase state revenue through the use of technology, broadening the tax base, and international collaboration. The impact on tax compliance is not optimal, but can be improved with the right strategies, including education and administrative reform. This study recommends strengthening the regulatory framework, inter-agency synergy, and technology utilization as strategic steps to support the successful implementation of digital tax in Indonesia.

Penelitian ini bertitik tolak dari gagasan bahwa hukum merupakan sebuah sistem, yang berarti tidak ada satu peraturan perundang-undangan pun yang berdiri lepas tanpa memiliki keterhubungan dengan peraturan perundangan yang lain. Konsistensi dan koherensi antar peraturan perundang-undangan menjadi tolok ukur untuk menilai apakah suatu sistem hukum telah berjalan baik. Pada penelitian ini, pembahasan akan difokuskan pada tiga permasalahan, yaitu Pengaturan BPHTB dalam peraturan perundang-undangan Indonesia, Penyebab inkonsistensi pengaturan BPHTB dalam Peraturan Pemerintah Nomor 35 Tahun 2023 tentang Ketentuan Umum Pajak Daerah dan Retribusi Daerah, dan Pengaturan ideal BPHTB dalam tinjauan sistem hukum. Metode pendekatan dalam penelitian ini adalah metode pendekatan yuridis normatif, yang mengkaji norma hukum tertulis dari aspek sistem hukum. Spesifikasi penelitian yang digunakan adalah deskriptif analitis. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan metode pengumpulan data berupa studi kepustakaan. Analisis data penelitian ini menggunakan analisis data kualitatif normatif. Hasil penelitian ini menunjukkan: 1). Pengaturan BPHTB dalam perundang-undangan Indonesia dimulai dengan Undang-Undang Nomor 21 Tahun 1997 tentang BPHTB hingga Peraturan Pemerintah Nomor 35 Tahun 2023, yang menjadi fokus bahasan penelitian ini. 2). Ketentuan Pasal 18 ayat (2) Peraturan Pemerintah Nomor 35 Tahun 2023 tidak konsisten dengan UUPA, Undang-Undang Hak Tanggungan, Peraturan Pemerintah tentang Pendataran Tanah, dan Peraturan Jabatan PPAT. 3). Pengaturan ideal BPHTB merupakan sintesis dari tiga aspek sebagaimana dicetuskan R.Mansury, yaitu Revenue Productivity, Equality/Equity, Ease of Administration. Maka, BPHTB untuk jual beli idealnya ditetapkan pada saat pembuatan PPJB Lunas di hadapan PPAT.

This research is a literature study that aims to identify and analyze the elements that influence tax avoidance practices in trading sector companies. Tax avoidance is a strategy taken by companies to minimize the tax burden that must be paid. Although legal, it often raises ethical debates and has an impact on the country's foreign exchange earnings. The research method used in this study is a literature review of various scientific journals and relevant publications that discuss the determinants of tax avoidance, especially in the trade sector. This research takes data from various sources that have been indexed by SINTA. Researchers searched for all relevant data until it was classified into nine relevant sources and discussed in this study. The following factors that affect tax avoidance include leverage on tax avoidance, profitability on tax avoidance, and company size on tax avoidance. The results of the study indicate that leverage, profitability, and company size affect the practice of tax avoidance. This study provides insight for stakeholders, such as the government and investors, in understanding the characteristics of companies that tend to practice tax avoidance, as well as a basis for formulating more effective tax policies.

Theoretical The lion's share of a country's budget comes from tax collection. The most source of subsidizing is charges, which are utilized to advance national growth. Income charges make the foremost cash for the government. One of the purposes of last salary charge is to supply administrations related to leasing arrive and/or buildings, such as leasing rooms. As expressed in Pay Assess Article 4 Passage (2), all company onscreen characters utilize bookkeeping to report all exchanges related to charge collection exercises. Article 4 PPh is connected to the Indonesian economy in this article. Sources of salary subject to this assess incorporate giving development administrations, leasing arrive and buildings, and ensuring property rights. This article highlights the ease of tax assessment, installment and charge detailing as an exertion to cut authoritative costs for both citizens and the Directorate General of Charges (DJP). This research could be a subjective technique; Particularly, it could be a writing survey that employments numerous citations from freely accessible sources. The creator offers a subjective strategy by illustrating how PPh section 2 article 4 is connected within the financial segment. This investigate found that by emphasizing responsibility and openness in money related exercises, the execution of this charge has made a difference grow the Indonesian economy.

Reciprocal tariff changes imposed by the United States on its trading partner countries including Indonesia, create changes in export and import tariffs in Indonesia which result in a significant impact on the Indonesian economy, which has an impact on export and import sectors such as oil and gas, then non-oil and gas which includes processing industries, agriculture, forestry, fisheries, mining as well as consumer goods, raw / auxiliary materials, and capital goods. This research aims to analyze the impact of exports and imports in the country of Indonesia due to the reciprocal tax rate policy implemented by the United States. This research uses a qualitative approach with the type of content analysis, which involves collecting data from news articles, research reports, and relevant academic publications. The results showed that the imposition of reciprocal tariffs imposed by the United States against Indonesia caused an increase in imports from 2017 to 2020 by 1.38% in the consumer goods sector. On the other hand, the export side decreased in the oil and gas sector from 2017 to 2020 by 2.37% which resulted in disruption of economic stability in the global supply chain that created inflation, and increased imports in Indonesia resulted in competing local product prices with imported products so that many Indonesian manufacturing companies reduced production and terminated employment. From this research, it is expected that Indonesia will be able to maximize the opportunities that exist from the changes and challenges of global trade.

Article 26 Income Tax (PPh Article 26) is a tax imposed on income received by foreign taxpayers from sources within Indonesia. This tax applies to foreign entities or individuals who do not reside, are not domiciled, and do not have a permanent establishment in Indonesia. Types of taxable income include interest, dividends, royalties, rent, and service fees. The standard tax rate is 20% of the gross income, but it can be reduced if a Double Tax Avoidance Agreement (DTAA) exists between Indonesia and the taxpayer’s country. The Indonesian income payer is responsible for withholding the tax. After withholding, the tax must be paid to the government by the 10th of the following month and reported to the tax authority by the 20th. To apply DTAA rates, the foreign taxpayer must submit a Certificate of Domicile (CoD). This mechanism ensures that Indonesia maintains its right to tax income derived within its territory. By understanding the procedures for withholding, paying, and reporting Article 26 tax, taxpayers can fulfill their tax obligations correctly and avoid administrative penalties.

State revenue from taxes plays a vital role in financing national development. However, tax realization often faces challenges in the form of low levels of taxpayer compliance, which creates a gap between potential and actual revenue. This study aims to analyze the implementation of tax intensification and extensification strategies in optimizing state revenue, including policy effectiveness, obstacles in the field, and alternative approaches to improve compliance and tax potential. This article discusses efforts to optimize state revenue through two main strategies, namely tax extensification and intensification, with reference to case studies and data from various institutions and regions. Extensification focuses on broadening the tax base through attracting new taxpayers, while intensification refers to improving the efficiency and effectiveness of collection from existing taxpayers. The analysis shows that the main obstacles in implementing these two strategies include low tax awareness, weak monitoring systems, and inconsistent data between agencies. Therefore, a more comprehensive, data-driven, and taxpayer education-oriented policy integration is needed to reduce the compliance gap and promote sustainable revenue growth.

Income Tax Article 21 (PPh Pasal 21) is a tax withheld on income received by resident individual taxpayers in connection with employment, services, or activities. PPh Pasal 21 plays a crucial role in Indonesia's taxation system as a pay-as-you-earn mechanism, ensuring stable and equitable state revenue. The subjects of PPh Pasal 21 include employees, pension recipients, former employees, members of the board of commissioners or supervisory board who are not permanent employees, and recipients of honoraria or other remuneration. The calculation of PPh Pasal 21 involves several components, including gross income, occupation costs, pension contributions, and Non-Taxable Income (PTKP). Effective implementation of PPh Pasal 21 requires a comprehensive understanding of relevant laws and regulations, as well as accuracy in calculation and reporting, to minimize compliance risks and tax disputes.

This study aims to review the legal aspects and impacts of the vehicle tax amnesty policy on increasing Regional Original Income or PAD due to late payment of vehicle tax, which has become one of the strategies adopted by local governments to optimize tax revenues and maintain the validity of vehicle data. This study uses normative juridical as its approach to review laws and regulations and uses relevant literature studies. The results of the study reveal that normatively, this policy has a strong legal basis and has been empirically proven to be able to increase tax revenues in the short term. However, there is a potential for a long-term decline if the policy is not accompanied by adequate supervision and education. Therefore, harmonious, transparent implementation and increased socialization are needed to avoid taxpayer misunderstandings. This study contributes to the understanding of the importance of balance between fiscal incentives and the powerlessness of regional tax governance.

Regional taxes are one of the source of Local Own-Source Revenue (PAD). However, the effectiveness of regional tax collection in Indonesia faces challenges, such as low taxpayer compliance, limited technological infrastructure, and lack of transparency. This study aims to analyze factors influencing the effectiveness of regional tax collection, employing a literature review method. The results indicate that adopting digital technologies, such as e-Tax systems, enhancing transparency, and improving taxpayer literacy are critical elements in boosting tax revenue. Synergy between technological innovation, taxpayer education, and government accountability is essential for optimizing regional tax collection sustainably.

Taxes are the main fiscal instrument in modern states, serving various strategic functions such as budgeting, regulation, stability, and income redistribution. Taxes are not only a source of state revenue but also a tool to encourage economic growth and the equitable distribution of welfare. In the context of Islamic economics, taxes have a different position but are not fundamentally contradictory. Islam recognizes the concept of levies such as zakat, kharaj, jizyah, and ushr, which have similar objectives to modern taxes, namely for the welfare and social justice. This research uses a qualitative method with a literature study approach to analyze the alignment between the function of taxes in modern states and the principles of Islamic economics. Data were collected through a literature review from relevant academic sources. The research results show that although there are differences in mechanisms and characteristics, there is a common ground in the main goal, which is the welfare of society. Taxes can be accepted in Islamic economics as long as they are collected fairly, transparently, proportionally, and used for the public good. Further analysis indicates that the principles of maqashid sharia can serve as an important reference in modern tax reform to better align with Islamic values. The conclusion of this study emphasizes the importance of integrating Islamic economic principles into the tax system to create social justice, fiscal efficiency, and sustainable development. This research is expected to provide theoretical and practical contributions to the development of a tax system based on Sharia values in the contemporary era.

Indonesia has a big aspiration to achieve the status of a developed and sovereign country by 2045, known as Indonesia Emas 2045. A strong and adaptive fiscal foundation is a crucial prerequisite to realize this vision. This article aims to analyze the potential for Indonesia's fiscal transformation in the context of this vision. This study uses a qualitative method with a literature study that collects and analyzes from three research journals, namely from economic journals, money and banking credit journals, and financial inclusion development journals, the journals focus on two significant aspects: the necessity of a policy to increase the Value Added Tax (VAT) rate to 12 percent and the influence of the development of the cashless society phenomenon. Through a synthesis and comparative analysis of various previous studies, this article explores the potential economic and social impacts of the increase in tax rates, and identifies the opportunities and challenges posed by the shift in transaction preferences towards non-cash on state revenues and financial management. The results of this study are expected to provide a comprehensive perspective for policy makers in formulating effective, sustainable, and responsive fiscal strategies to economic and social dynamics in order to achieve Indonesia Emas 2045.

This study is a literature review aimed at examining how accounting influences the management and optimization of taxation within companies. The review focuses on four main aspects: the basic concepts of tax accounting, the role of accounting in tax optimization, the relationship between tax accounting and taxpayer compliance, and tax risk management through accounting. Tax accounting functions as a strategic tool to help companies understand and apply tax regulations appropriately. Through accurate financial recording and reporting, companies can optimize their tax burdens legally and efficiently. In addition, sound accounting practices promote higher levels of tax compliance and assist in identifying and managing tax risks that could harm the company. Thus, accounting plays an important role in establishing effective, efficient, and sustainable tax governance in modern business practices.