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Analisis Pelaksanaan Pemilu 2024 Ditinjau Dari Aspek Yuridis Dan Perspektif Mahasiswa

Journal of Law, Administration, and Social Science, May 29, 2024

The 2024 General Election will be held simultaneously with a strong legal umbrella and adequate i... more The 2024 General Election will be held simultaneously with a strong legal umbrella and adequate infrastructure. However, a survey of 164 students at UPNVJ and PKN STAN revealed several important findings. The majority of respondents stated that the general election was good, with the functions of the KPU and BAWASLU being carried out well. However, there are violations related to installing props in public places and black campaigns which are still problems. The results of the legislative election were satisfactory to the majority, but the results of the presidential election showed an almost equal distribution of opinion. Based on these results, several suggestions are suggested for holding elections in the future. First, comply with applicable laws and regulations to create a democratic party that is conducive, transparent and fair. Second, emphasize sanctions for violations to provide a deterrent effect and comply with regulations. Third, a "legowo" attitude in accepting election results must be balanced with compliance with applicable laws. Demonstrations are permitted in a democratic context, but national unity and integrity must be prioritized. Improvements to the electoral system must be carried out gradually and comprehensively for better progress of the nation and state.

Penerapan Cost Leadership PT Angkasa Pura I dalam Mengurangi Dampak Covid-19 (Saat Pandemi dan Pasca Pandemi Covid-19)

Akuntansiku, Mar 24, 2024

Companies had huge challenges when the Covid-19 pandemic hit the world, including airport managem... more Companies had huge challenges when the Covid-19 pandemic hit the world, including airport management companies. To maintain the company's existence amidst many limitations, PT Angkasa Pura I is considering several alternative strategies that it feels are appropriate. This research aims to investigate the condition of companies during the pandemic and the implementation of appropriate cost strategies to maintain business continuity. By using a qualitative approach and case study approach, this research produced several important findings. First, the company focuses on cost efficiency by optimizing the use of technology. Second, the company succeeded in reducing operating expenses in 2020 until 2022. Third, even though costs can be reduced, service to customers can still be maintained well.

Analysis of Taxation Implementation in Construction Company (Case Study of PT DMK)

Educoretax, Feb 7, 2024

Taxes are income that taxpayers must pay to the state. The object of this research is PT DMK, whi... more Taxes are income that taxpayers must pay to the state. The object of this research is PT DMK, which is engaged in construction services. Income from construction services will be subject to a final tax rate. This research aims to find out the application of taxation at PT DMK and the cases it has experienced. This research uses a qualitative method with primary data from interviews with the company and other supporting data such as the company's financial statements. This company uses tax regulations such as VAT, Income Tax 21, Income Tax 23, and Corporate Income Tax and has understood these tax provisions. Based on the interview results, PT DMK has implemented tax regulations properly in its company and stated that there has never been a problem in implementing corporate tax reporting to the state, such as delays in payment. However, there has been a case related to VAT, and the tax consultant who handled the problem has resolved the problem with the applicable tax provisions.

Manajemen Perpajakan di Perusahaan Pallet Kayu: Studi Kasus PT XYZ

Journal of Law, Administration, and Social Science, Mar 7, 2024

Tax is a payment obligation to the state, which can reduce a company's net income. Therefore, com... more Tax is a payment obligation to the state, which can reduce a company's net income. Therefore, companies implement tax management to minimize the tax burden paid to the government by the company. Tax management also aims to avoid sanctions in the form of criminal sanctions or administrative sanctions. Therefore, the activities are implemented by many companies, including PT XYZ which operates in the field of processing raw materials in the form of wood. The aim of this research is to find out how tax management is implemented in the timber sector, as well as the implementation of company tax obligations. The research results show the following results. First, PT XYZ has implemented tax management well and has not violated applicable regulations. Second, PT XYZ applies the calculation of PPh Article 21 using the net method. Third, there is an underpayment of VAT because it is easier for companies to redistribute the lack of funds. Fourth, the company also applies the calculation of PPh Article 23 which imposes a tax rate on rental goods. Fifth, the company calculates its corporate income tax using the bookkeeping method. Regarding PPh 25, payment is made in installments to reduce the burden of paying taxes in full and directly.

Analisis Perlakuan Perpajakan Atas Yayasan Pendidikan Di Indonesia: Studi Kasus Yayasan MAL

Journal of Law, Administration, and Social Science, Feb 26, 2024

Taxes play an important role in the state financial system to finance government activities. In I... more Taxes play an important role in the state financial system to finance government activities. In Indonesia, taxes are the main source of revenue for the government to serve the public and maintain economic stability. However, there are still many people who do not have a deep understanding of taxes. This study aims to understand the treatment and tax regulations for educational foundations in improving their financial performance. The research method used is qualitative with a case study approach at an educational foundation called the MAL Foundation and data collection is in the form of interviews and observations. The results of the study show that the MAL Foundation deducts, pays, and reports PPh 21, as well as payments and reports Corporate Income Tax, Motor Vehicle Tax, and other regional taxes. The foundation has also implemented tax management properly, such as having an NPWP, preparing financial reports using the Mekari Journal software, and reporting taxes using the SPT 1771 eform with the help of a tax consultant. However, the MAL Foundation also carries out legal tax evasion, namely tax planning in the form of selecting a PPh 21 calculation method that can reduce the foundation's fiscal profit. Therefore, in general, the foundation has asked for the applicable tax regulations in Indonesia when viewed from the scale of its business.

The Influence Of Construction Value, Number Of Construction Companies And Import Value On VAT And STLGs Revenue

Educoretax, Feb 9, 2024

This study examines the influence of construction value, number of construction companies and imp... more This study examines the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The data used is time series data downloaded from the Central Statistics Agency and the Ministry of Public Works and Public Housing which covers all regions throughout Indonesia for the period 2007 to 2022. This research uses a multiple linear regression test with the OLS (ordinary least square) method so that it can explain the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The independent variables used are construction value, number of construction companies and import value, while the dependent variable is VAT and STLGs revenues. The research results show that the construction value and import value each have a positive and significant effect on VAT and STLGs revenues partially, while the number of construction companies has a negative but not partially significant effect. Simultaneously, the construction value, number of construction companies and import value have a significant effect on VAT and STLGs revenues in Indonesia. This research can be a reference, especially for the Directorate General of Taxes in developing strategies to explore the potential to increase VAT and STLGs revenues in Indonesia through construction and import activities.

Edukasi Konsep dan Penerapan Pajak Karbon bagi Mahasiswa

Pengmasku, Dec 29, 2023

Climate change caused by carbon emissions has been felt in almost all countries, including Indone... more Climate change caused by carbon emissions has been felt in almost all countries, including Indonesia. The government has issued policy Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP) which regulates the imposition of carbon tax. Apart from that, the Government has also issued Presidential Regulation Number 98 of 2021 concerning the Implementation of Carbon Economic Value. The aim of this regulation is to reduce carbon emissions in Indonesia by imposing taxes. Community service activities are carried out through seminars aimed at providing the public with an understanding of the concept and application of carbon tax as well as elaboration of practices carried out in other countries. The material presented in this seminar includes: the concept of carbon tax, the practice of imposing carbon tax in other countries, existing regulations in Indonesia, discussion and delivery of conclusions. The implementation of the seminar consists of three stages. First, presentation of material from the resource person. Second, question and answer session with participants. The number of seminar participants was around 100 people from academics, both students and lecturers from UPN Veteran Jakarta and other universities.

Sanksi Pidana Bagi Tindakan yang Merugikan Keuangan Negara di Masa Pandemi

Journal of Law, Administration, and Social Science, Nov 11, 2023

The Covid-19 pandemic broke out in Indonesia in early 2020. The World Health Organization (WHO) s... more The Covid-19 pandemic broke out in Indonesia in early 2020. The World Health Organization (WHO) stated that this virus had become a global pandemic. Its spread is very fast and easy, causing all countries to immediately implement new policies to protect their citizens, including Indonesia. The aim of this research is to elaborate on criminal sanctions for official actions that harm state finances during the Covid-19 pandemic. The method used in this research is a qualitative method with a juridical approach. Data collection techniques include searching documents related to research. The data references used are primary and secondary legal materials. The data that has been collected is then processed and analyzed using legal interpretation. The research results show that the Indonesian government has implemented various policies to deal with the Covid-19 pandemic and as an effort to recover all sectors affected by the pandemic. The government has refocused and reallocated the State Revenue and Expenditure Budget (APBN) to protect the public. Officials who abuse their authority and harm state finances during the Covid-19 pandemic should receive appropriate criminal sanctions for their actions.

Analisis Economic Value Added (Eva) Dan Market Value Added (Mva) Sebagai Alat Ukur Kinerja Keuangan PT Garuda Indonesia TBK Tahun 2017 -2019

Economic Value Added (EVA), Market Value Added (MVA). KLASIFIKASI JEL: D46 ABSTRAK PT Garuda Indo... more Economic Value Added (EVA), Market Value Added (MVA). KLASIFIKASI JEL: D46 ABSTRAK PT Garuda Indonesia Tbk was one of the state-owned corporation that have go public on Bursa Efek Indonesia (BEI). As a public company, PT Garuda Indonesia should create a good financial performance to attract financier (investor or creditor). The purpose of this study were to measure the financial performance by Economic Value Added (EVA) and Market Value Added (MVA). The result of this study is the company get a negative EVA in 2017 until 2019 which mean the company was not able to create value added for financier. In 2017 and 2018, MVA get a negative value which mean the company was not able to create value added for investor. In 2019, MVA get a positive value because the company's stock price increased 73% from previous year.

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

Jurnal Akuntansi dan Keuangan, May 17, 2022

This study investigates the association of transfer pricing aggressiveness, thin capitalization, ... more This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations. The secondary data of this study are data and information obtained from financial reports and annual reports sourced from www.idx.co.id and www.idnfinancials.com. The analysis is conducted on 61 non-financial multinational companies listed on Indonesia Stock Exchange over the 2016-2019 period, chosen by the purposive sampling method resulting in 244 firm-year. Hypothesis testing employs regression analysis with a data panel. The result suggests that transfer pricing aggressiveness and political connection are negatively associated with tax avoidance. In contrast, thin capitalization is positively associated with tax avoidance. However, corporate governance can weaken each of these associations. This study indicates that the Indonesian Tax Authority should consider multinational companies with large interest debt structures on the list of priorities in tax inspection policy. Also, this study shows Indonesian firms are less likely to use political connection and transfer pricing to avoid tax.

Edukasi Standar Akuntansi Keuangan Entitas Privat Pada Pengelola Keuangan Perusahaan Daerah Air Minum

Pengmasku

Pengabdian kepada masyarakat (PKM) ini bertujuan untuk memberikan pendampingan pemahaman kepada p... more Pengabdian kepada masyarakat (PKM) ini bertujuan untuk memberikan pendampingan pemahaman kepada pengelola keuangan perusahan daerah air minum (PDAM) atas standar akuntansi keuangan entitas privat (SAK EP). SAK EP ini akan berlaku mulai 1 Januari 2025 dan menggantikan standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP), namun dapat diterapkan dini mulai 1 Januari 2022. Metode pelaksanaan kegiatan pengabdian kepada masyarakat terdiri dari tahap perencanaan, tahap pelaksanaan dan tahap evaluasi. Tahap perencanaan dilakukan dengan koordinasi antara Tim PKM FEB UPNVJ dan koordinator pelaksanaan kegiatan yaitu Yayasan Pendidikan Tirta Dharma (YPTD) PAMSI. Pada tahap perencanaan juga dilakukan dengan koordianasi kurikulum kegiatan dan penyusunan materi yang akan disampaikan oleh Tim PKM. Tahap kedua dilakukan dengan penyampaikan materi oleh Tim PKM kepada pengelola keuangan PDAM pada tanggal 15 April 2023, 18 Mei 2023 dan 22 Juni 2023. Adapun peserta terdiri dari perwa...

Pengaruh Keringanan Sanksi Administrasi Undang-Undang Harmonisasi Peraturan Perpajakan terhadap Kepatuhan Wajib Pajak

Jurnalku

Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) hadir dalam rangka merevisi peraturan per... more Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) hadir dalam rangka merevisi peraturan perpajakan tak terkecuali Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP). Hal tersebut dilatari kemunculan pandemi Covid-19 yang berdampak pada perekonomian nasional. Besaran sanksi administrasi dalam UU HPP yang cenderung lebih ringan dibanding UU KUP menimbulkan hipotesis bahwa kepatuhan wajib pajak akan berkurang sejalan dengan berkurangnya sanksi yang dikenakan pada wajib pajak yang melanggar. Melalui pendekatan yuridis normatif dengan merumuskan kaidah-kaidah hukum yang berkaitan dengan sanksi administrasi pada UU KUP dan UU HPP, penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana pengaruh perubahan sanksi administrasi dalam UU HPP terhadap tingkat kepatuhan wajib pajak. Berdasarkan hasil penelitian yang telah dilakukan, dapat diketahui bahwa pengurangan sanksi administrasi yang diberikan dalam UU HPP berhasil meningkatkan kepatuhan wajib pajak, da...

The Impact Of Thin Capitalization Rules On Tax Avoidance In Indonesia

Jurnal Pajak Indonesia (Indonesian Tax Review), Dec 22, 2022

This study aimed to examine the impact of thin capitalization rules implementation on corporate t... more This study aimed to examine the impact of thin capitalization rules implementation on corporate tax avoidance in Indonesia. The study used a purposive sampling method from firms listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017 and obtain 504 firm-year observations. The data was separated into two categories, high DER firms and low DER firms. Data analysis was conducted using regression models with difference in differences approach and Stata version 14. The result showed that thin capitalization rules significantly decreased tax avoidance both of high DER firms and low DER firms. This study extends previous researches on the impact of thin capitalization rules on tax avoidance. Using difference in difference approach with four years observations, two years before implementation and two years after implementation which is still rarely performed in Indonesia. The number of samples that represent the population become limitation of this study. It occurs since there are few companies listed on the IDX, and audited only by audit firm not according to the DGT. ABSTRAK Penelitian ini bertujuan untuk mengkaji dampak implementasi thin capitalization rules terhadap penghindaran pajak perusahaan di Indonesia. Penelitian menggunakan metode purposive sampling dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2014 hingga 2017 dan memperoleh 504 firm-year observasi. Data dipisahkan menjadi dua kategori, perusahaan dengan DER tinggi dan perusahaan dengan DER rendah. Analisis data dilakukan dengan menggunakan model regresi dengan pendekatan perbedaan dan Stata versi 14. Hasil penelitian menunjukkan bahwa aturan permodalan yang tipis secara signifikan menurunkan penghindaran pajak baik perusahaan dengan DER tinggi maupun perusahaan dengan DER rendah. Studi ini memperluas penelitian sebelumnya tentang dampak aturan kapitalisasi tipis terhadap penghindaran pajak. Menggunakan pendekatan perbedaan dengan observasi empat tahun, dua tahun sebelum implementasi dan dua tahun setelah implementasi yang masih jarang dilakukan di Indonesia. Jumlah sampel yang mewakili populasi menjadi batasan penelitian ini. Hal itu terjadi karena sedikitnya perusahaan yang tercatat di BEI, dan diaudit hanya oleh KAP bukan menurut DJP. www.jurnal.pknstan.ac.id/index.php/JPI

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

Riset Akuntansi dan Keuangan Indonesia

This study investigates the association of transfer pricing aggressiveness, thin capitalization, ... more This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations. The secondary data of this study are data and information obtained from financial reports and annual reports sourced from www.idx.co.id and www.idnfinancials.com. The analysis is conducted on 61 non-financial multinational companies listed on Indonesia Stock Exchange over the 2016-2019 period, chosen by the purposive sampling method resulting in 244 firm-year. Hypothesis testing employs regression analysis with a data panel. The result suggests that transfer pricing aggressiveness and political connection are negatively associated with tax avoidance. In contrast, thin capitalization is positively associated with tax avoidance. However, corporate governance can weaken each of these associations. This study indicates that the Indonesian Tax Authority should consider multin...

Analisis Perbandingan Kinerja Keuangan Pada Perusahaan Pulp Dan Kertas (Studi Kasus Sebelum Dan Sesudah Pandemi Covid-19)

Akuntansiku, Oct 16, 2022

Tbk., before and after the Covid-19 pandemic period (2019-2021). The method used in this research... more Tbk., before and after the Covid-19 pandemic period (2019-2021). The method used in this research is descriptive comparative by comparing the results of financial ratio analysis, which consists of liquidity ratios, solvency ratios, profitability ratios, and activity ratios, in the three companies based on financial statements which include balance sheets and income statements obtained from the official website of the Indonesia Stock Exchange (IDX). The results showed that only PT Indah Kiat Pulp & Paper, Tbk. which has a better liquidity ratio than 2 (two) other companies. Based on solvency ratio,

Analisis Pengaruh Pandemi Covid-19 terhadap Kinerja Keuangan Perusahaan Jasa Telekomunikasi

Educoretax, Oct 3, 2022

The range of 2019 to 2021 is the transition year from the state before the Covid-19 Pandemic to t... more The range of 2019 to 2021 is the transition year from the state before the Covid-19 Pandemic to the state of the pandemic. The transition does not only have a direct impact on public health, but has a broad impact on various other aspects of life, including the performance of the company's financial statements. To see the real impact of the transition on the company's financial statements, selected 3 (three) telecommunications service companies listed on the

ANALISIS PENYELESAIAN ISU PEMAJAKAN EKONOMI DIGITAL: STUDI KASUS GOOGLE ASIA PACIFIC Pte Ltd

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi, Mar 14, 2022

Digitalization raises taxation issues for the market jurisdiction authority including Indonesia, ... more Digitalization raises taxation issues for the market jurisdiction authority including Indonesia, both on the aspect of direct taxation and indirect taxation, due to the capability of the digital multinational entities (MNEs) to avoid physical presence to exercise a transaction with the customer in the market jurisdiction. In terms of indirect taxation, issues raised by Google Asia Pacific Pte Ltd (Singapore) related to the business to customer (B2C) model on service and intangible transactions to the consument in Indonesia, especially the nonregistered taxable business consument (nonPKP). In general, the consumption of services and intangibles from abroad by resident in Indonesia is taxed using the mechanism of reverse charge. Due to its ineffectivity and ineffeiciency at the implementation, in 2020, Indonesia government appointed several nonresident MNE including Google Asia Pacific Pte Ltd (Singapore) to collect the VATs. Meanwhile, issue in direct taxation raised by Google Asia Pacific is due to the provision of Indonesia and Singapore tax treaty that still oblige the degree of physical presence to measure the existence of permanent establishment. After the publication of BEPS Action 1: Final Report (2015), the Indonesian government has made several policy decisions, both in terms of domestic regulations to the international realm, such as the signing of multilateral instruments (MLI) and tax treaty negotiation. In addition, currently a negotiation is underway regarding the consensus on digital economy taxation proposals known as the two pillars. One of the proposals initiated was the first pillar proposal (unified approach) which focus on updating rules related to nexus and profit allocation. The purpose of this study is to identify the alternative for VAT and income taxation against Google Asia Pacific Ltd by considering the principles of international taxation. The research used qualitative method with a case study approach. The research data were collected using literature study.

Analisis Keadilan Kebijakan Insentif Pajak kepada UMKM di Era Pandemi Covid 19: Perspektif Keadilan Hukum

Journal of Law, Administration, and Social Science

Serangan pandemi Covid 19 yang terjadi di seluruh dunia termasuk Indonesia telah berdampak buruk ... more Serangan pandemi Covid 19 yang terjadi di seluruh dunia termasuk Indonesia telah berdampak buruk pada sektor bisnis khususnya UMKM. Pemerintah telah melakukan berbagai upaya sebagai bentuk pemulihan perekonomian Indonesia, melalui Direktorat Jenderal Pajak dibawah Kementrian Keuangan telah memberikan insentif pajak untuk wajib pajak yang terdampak pandemi Covid 19 khususnya di sektor UMKM. Pajak yang biasanya dilunasi dengan cara setor sendiri atau dipotong maupun dipungut oleh Pemotong atau Pemungut sebesar 0.5% dari penghasilan bruto, dengan adanya PMK-44/PMK.03/2020 menjadi ditanggung pemerintah berarti penghasilan tersebut menjadi tidak diperhitungkan sebagai penghasilan yang dikenakan pajak masa pajak april 2020 sampai desember 2020. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan normatif yuridis yakni dengan meneliti objek alamiah serta menggunakan pendekatan Undang-Undang yang berlaku. Tujuan dari penelitian ini untuk menganalisis pengaruh pemberian...

Analisis Economic Value Added (Eva) Dan Market Value Added (Mva) Sebagai Alat Ukur Kinerja Keuangan PT Garuda Indonesia TBK Tahun 2017 -2019

Jurnal Pajak dan Keuangan Negara (PKN)

PT Garuda Indonesia Tbk was one of the state-owned corporation that have go public on Bursa Efek ... more PT Garuda Indonesia Tbk was one of the state-owned corporation that have go public on Bursa Efek Indonesia (BEI). As a public company, PT Garuda Indonesia should create a good financial performance to attract financier (investor or creditor). The purpose of this study were to measure the financial performance by Economic Value Added (EVA) and Market Value Added (MVA). The result of this study is the company get a negative EVA in 2017 until 2019 which mean the company was not able to create value added for financier. In 2017 and 2018, MVA get a negative value which mean the company was not able to create value added for investor. In 2019, MVA get a positive value because the company’s stock price increased 73% from previous year.PT Garuda Indonesia Tbk merupakan salah satu Badan Usaha Milik Negara (BUMN) yang telah go public di Bursa Efek Indonesia (BEI). Sebagai perusahaan terbuka, PT Garuda Indonesia Tbk harus menciptakan kinerja keuangan yang baik untuk menarik pemodal (investor a...

Kajian Perpajakan UMKM Dalam Rangka Meminimalisasi Fenomena Bunching

Balance Vocation Accounting Journal

Fenomena bunching sendiri di dunia Internasional sering dilakukan oleh usaha kecil untuk menghind... more Fenomena bunching sendiri di dunia Internasional sering dilakukan oleh usaha kecil untuk menghindari batasan dalam kewajiban sebagai Pengusaha Kena Pajak dalam Pajak Pertambahan Nilai dan/atau batasan bagi penggunaan presumptive tax dalam pajak penghasilan. Tujuan penelitian ini adalah untuk mengkaji Peraturan Pemerintah Nomor 23 Tahun 2018 dalam rangka meminimalisasi fenomena bunching. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan tematik analisis. Hasil penelitian menunjukkan bahwa penghindaran pajak merupakan salah satu upaya yang dapat dilakukan oleh wajib pajak untuk dapat meminimalisasi pembayaran pajak dengan cara memanfaatkan celah (loophole) yang ada dalam peraturan perundang-undangan. Peraturan Pemerintah Nomor 23 Tahun 2018 merupakan ketentuan yang memberikan kemudahan bagi wajib pajak untuk dapat memenuhi kewajiban pajaknya. Namun demikian, penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 dapat dimanfaatkan oleh wajib pajak untuk meminimalisasi b...

Analisis Pelaksanaan Pemilu 2024 Ditinjau Dari Aspek Yuridis Dan Perspektif Mahasiswa

Journal of Law, Administration, and Social Science, May 29, 2024

The 2024 General Election will be held simultaneously with a strong legal umbrella and adequate i... more The 2024 General Election will be held simultaneously with a strong legal umbrella and adequate infrastructure. However, a survey of 164 students at UPNVJ and PKN STAN revealed several important findings. The majority of respondents stated that the general election was good, with the functions of the KPU and BAWASLU being carried out well. However, there are violations related to installing props in public places and black campaigns which are still problems. The results of the legislative election were satisfactory to the majority, but the results of the presidential election showed an almost equal distribution of opinion. Based on these results, several suggestions are suggested for holding elections in the future. First, comply with applicable laws and regulations to create a democratic party that is conducive, transparent and fair. Second, emphasize sanctions for violations to provide a deterrent effect and comply with regulations. Third, a "legowo" attitude in accepting election results must be balanced with compliance with applicable laws. Demonstrations are permitted in a democratic context, but national unity and integrity must be prioritized. Improvements to the electoral system must be carried out gradually and comprehensively for better progress of the nation and state.

Penerapan Cost Leadership PT Angkasa Pura I dalam Mengurangi Dampak Covid-19 (Saat Pandemi dan Pasca Pandemi Covid-19)

Akuntansiku, Mar 24, 2024

Companies had huge challenges when the Covid-19 pandemic hit the world, including airport managem... more Companies had huge challenges when the Covid-19 pandemic hit the world, including airport management companies. To maintain the company's existence amidst many limitations, PT Angkasa Pura I is considering several alternative strategies that it feels are appropriate. This research aims to investigate the condition of companies during the pandemic and the implementation of appropriate cost strategies to maintain business continuity. By using a qualitative approach and case study approach, this research produced several important findings. First, the company focuses on cost efficiency by optimizing the use of technology. Second, the company succeeded in reducing operating expenses in 2020 until 2022. Third, even though costs can be reduced, service to customers can still be maintained well.

Analysis of Taxation Implementation in Construction Company (Case Study of PT DMK)

Educoretax, Feb 7, 2024

Taxes are income that taxpayers must pay to the state. The object of this research is PT DMK, whi... more Taxes are income that taxpayers must pay to the state. The object of this research is PT DMK, which is engaged in construction services. Income from construction services will be subject to a final tax rate. This research aims to find out the application of taxation at PT DMK and the cases it has experienced. This research uses a qualitative method with primary data from interviews with the company and other supporting data such as the company's financial statements. This company uses tax regulations such as VAT, Income Tax 21, Income Tax 23, and Corporate Income Tax and has understood these tax provisions. Based on the interview results, PT DMK has implemented tax regulations properly in its company and stated that there has never been a problem in implementing corporate tax reporting to the state, such as delays in payment. However, there has been a case related to VAT, and the tax consultant who handled the problem has resolved the problem with the applicable tax provisions.

Manajemen Perpajakan di Perusahaan Pallet Kayu: Studi Kasus PT XYZ

Journal of Law, Administration, and Social Science, Mar 7, 2024

Tax is a payment obligation to the state, which can reduce a company's net income. Therefore, com... more Tax is a payment obligation to the state, which can reduce a company's net income. Therefore, companies implement tax management to minimize the tax burden paid to the government by the company. Tax management also aims to avoid sanctions in the form of criminal sanctions or administrative sanctions. Therefore, the activities are implemented by many companies, including PT XYZ which operates in the field of processing raw materials in the form of wood. The aim of this research is to find out how tax management is implemented in the timber sector, as well as the implementation of company tax obligations. The research results show the following results. First, PT XYZ has implemented tax management well and has not violated applicable regulations. Second, PT XYZ applies the calculation of PPh Article 21 using the net method. Third, there is an underpayment of VAT because it is easier for companies to redistribute the lack of funds. Fourth, the company also applies the calculation of PPh Article 23 which imposes a tax rate on rental goods. Fifth, the company calculates its corporate income tax using the bookkeeping method. Regarding PPh 25, payment is made in installments to reduce the burden of paying taxes in full and directly.

Analisis Perlakuan Perpajakan Atas Yayasan Pendidikan Di Indonesia: Studi Kasus Yayasan MAL

Journal of Law, Administration, and Social Science, Feb 26, 2024

Taxes play an important role in the state financial system to finance government activities. In I... more Taxes play an important role in the state financial system to finance government activities. In Indonesia, taxes are the main source of revenue for the government to serve the public and maintain economic stability. However, there are still many people who do not have a deep understanding of taxes. This study aims to understand the treatment and tax regulations for educational foundations in improving their financial performance. The research method used is qualitative with a case study approach at an educational foundation called the MAL Foundation and data collection is in the form of interviews and observations. The results of the study show that the MAL Foundation deducts, pays, and reports PPh 21, as well as payments and reports Corporate Income Tax, Motor Vehicle Tax, and other regional taxes. The foundation has also implemented tax management properly, such as having an NPWP, preparing financial reports using the Mekari Journal software, and reporting taxes using the SPT 1771 eform with the help of a tax consultant. However, the MAL Foundation also carries out legal tax evasion, namely tax planning in the form of selecting a PPh 21 calculation method that can reduce the foundation's fiscal profit. Therefore, in general, the foundation has asked for the applicable tax regulations in Indonesia when viewed from the scale of its business.

The Influence Of Construction Value, Number Of Construction Companies And Import Value On VAT And STLGs Revenue

Educoretax, Feb 9, 2024

This study examines the influence of construction value, number of construction companies and imp... more This study examines the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The data used is time series data downloaded from the Central Statistics Agency and the Ministry of Public Works and Public Housing which covers all regions throughout Indonesia for the period 2007 to 2022. This research uses a multiple linear regression test with the OLS (ordinary least square) method so that it can explain the influence of construction value, number of construction companies and import value on VAT and STLGs revenues in Indonesia. The independent variables used are construction value, number of construction companies and import value, while the dependent variable is VAT and STLGs revenues. The research results show that the construction value and import value each have a positive and significant effect on VAT and STLGs revenues partially, while the number of construction companies has a negative but not partially significant effect. Simultaneously, the construction value, number of construction companies and import value have a significant effect on VAT and STLGs revenues in Indonesia. This research can be a reference, especially for the Directorate General of Taxes in developing strategies to explore the potential to increase VAT and STLGs revenues in Indonesia through construction and import activities.

Edukasi Konsep dan Penerapan Pajak Karbon bagi Mahasiswa

Pengmasku, Dec 29, 2023

Climate change caused by carbon emissions has been felt in almost all countries, including Indone... more Climate change caused by carbon emissions has been felt in almost all countries, including Indonesia. The government has issued policy Law Number 7 of 2021 concerning Harmonization of Tax Regulations (UU HPP) which regulates the imposition of carbon tax. Apart from that, the Government has also issued Presidential Regulation Number 98 of 2021 concerning the Implementation of Carbon Economic Value. The aim of this regulation is to reduce carbon emissions in Indonesia by imposing taxes. Community service activities are carried out through seminars aimed at providing the public with an understanding of the concept and application of carbon tax as well as elaboration of practices carried out in other countries. The material presented in this seminar includes: the concept of carbon tax, the practice of imposing carbon tax in other countries, existing regulations in Indonesia, discussion and delivery of conclusions. The implementation of the seminar consists of three stages. First, presentation of material from the resource person. Second, question and answer session with participants. The number of seminar participants was around 100 people from academics, both students and lecturers from UPN Veteran Jakarta and other universities.

Sanksi Pidana Bagi Tindakan yang Merugikan Keuangan Negara di Masa Pandemi

Journal of Law, Administration, and Social Science, Nov 11, 2023

The Covid-19 pandemic broke out in Indonesia in early 2020. The World Health Organization (WHO) s... more The Covid-19 pandemic broke out in Indonesia in early 2020. The World Health Organization (WHO) stated that this virus had become a global pandemic. Its spread is very fast and easy, causing all countries to immediately implement new policies to protect their citizens, including Indonesia. The aim of this research is to elaborate on criminal sanctions for official actions that harm state finances during the Covid-19 pandemic. The method used in this research is a qualitative method with a juridical approach. Data collection techniques include searching documents related to research. The data references used are primary and secondary legal materials. The data that has been collected is then processed and analyzed using legal interpretation. The research results show that the Indonesian government has implemented various policies to deal with the Covid-19 pandemic and as an effort to recover all sectors affected by the pandemic. The government has refocused and reallocated the State Revenue and Expenditure Budget (APBN) to protect the public. Officials who abuse their authority and harm state finances during the Covid-19 pandemic should receive appropriate criminal sanctions for their actions.

Analisis Economic Value Added (Eva) Dan Market Value Added (Mva) Sebagai Alat Ukur Kinerja Keuangan PT Garuda Indonesia TBK Tahun 2017 -2019

Economic Value Added (EVA), Market Value Added (MVA). KLASIFIKASI JEL: D46 ABSTRAK PT Garuda Indo... more Economic Value Added (EVA), Market Value Added (MVA). KLASIFIKASI JEL: D46 ABSTRAK PT Garuda Indonesia Tbk was one of the state-owned corporation that have go public on Bursa Efek Indonesia (BEI). As a public company, PT Garuda Indonesia should create a good financial performance to attract financier (investor or creditor). The purpose of this study were to measure the financial performance by Economic Value Added (EVA) and Market Value Added (MVA). The result of this study is the company get a negative EVA in 2017 until 2019 which mean the company was not able to create value added for financier. In 2017 and 2018, MVA get a negative value which mean the company was not able to create value added for investor. In 2019, MVA get a positive value because the company's stock price increased 73% from previous year.

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

Jurnal Akuntansi dan Keuangan, May 17, 2022

This study investigates the association of transfer pricing aggressiveness, thin capitalization, ... more This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations. The secondary data of this study are data and information obtained from financial reports and annual reports sourced from www.idx.co.id and www.idnfinancials.com. The analysis is conducted on 61 non-financial multinational companies listed on Indonesia Stock Exchange over the 2016-2019 period, chosen by the purposive sampling method resulting in 244 firm-year. Hypothesis testing employs regression analysis with a data panel. The result suggests that transfer pricing aggressiveness and political connection are negatively associated with tax avoidance. In contrast, thin capitalization is positively associated with tax avoidance. However, corporate governance can weaken each of these associations. This study indicates that the Indonesian Tax Authority should consider multinational companies with large interest debt structures on the list of priorities in tax inspection policy. Also, this study shows Indonesian firms are less likely to use political connection and transfer pricing to avoid tax.

Edukasi Standar Akuntansi Keuangan Entitas Privat Pada Pengelola Keuangan Perusahaan Daerah Air Minum

Pengmasku

Pengabdian kepada masyarakat (PKM) ini bertujuan untuk memberikan pendampingan pemahaman kepada p... more Pengabdian kepada masyarakat (PKM) ini bertujuan untuk memberikan pendampingan pemahaman kepada pengelola keuangan perusahan daerah air minum (PDAM) atas standar akuntansi keuangan entitas privat (SAK EP). SAK EP ini akan berlaku mulai 1 Januari 2025 dan menggantikan standar akuntansi keuangan entitas tanpa akuntabilitas publik (SAK ETAP), namun dapat diterapkan dini mulai 1 Januari 2022. Metode pelaksanaan kegiatan pengabdian kepada masyarakat terdiri dari tahap perencanaan, tahap pelaksanaan dan tahap evaluasi. Tahap perencanaan dilakukan dengan koordinasi antara Tim PKM FEB UPNVJ dan koordinator pelaksanaan kegiatan yaitu Yayasan Pendidikan Tirta Dharma (YPTD) PAMSI. Pada tahap perencanaan juga dilakukan dengan koordianasi kurikulum kegiatan dan penyusunan materi yang akan disampaikan oleh Tim PKM. Tahap kedua dilakukan dengan penyampaikan materi oleh Tim PKM kepada pengelola keuangan PDAM pada tanggal 15 April 2023, 18 Mei 2023 dan 22 Juni 2023. Adapun peserta terdiri dari perwa...

Pengaruh Keringanan Sanksi Administrasi Undang-Undang Harmonisasi Peraturan Perpajakan terhadap Kepatuhan Wajib Pajak

Jurnalku

Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) hadir dalam rangka merevisi peraturan per... more Undang-Undang Harmonisasi Peraturan Perpajakan (UU HPP) hadir dalam rangka merevisi peraturan perpajakan tak terkecuali Undang-Undang tentang Ketentuan Umum dan Tata Cara Perpajakan (UU KUP). Hal tersebut dilatari kemunculan pandemi Covid-19 yang berdampak pada perekonomian nasional. Besaran sanksi administrasi dalam UU HPP yang cenderung lebih ringan dibanding UU KUP menimbulkan hipotesis bahwa kepatuhan wajib pajak akan berkurang sejalan dengan berkurangnya sanksi yang dikenakan pada wajib pajak yang melanggar. Melalui pendekatan yuridis normatif dengan merumuskan kaidah-kaidah hukum yang berkaitan dengan sanksi administrasi pada UU KUP dan UU HPP, penelitian ini dilakukan dengan tujuan untuk mengetahui bagaimana pengaruh perubahan sanksi administrasi dalam UU HPP terhadap tingkat kepatuhan wajib pajak. Berdasarkan hasil penelitian yang telah dilakukan, dapat diketahui bahwa pengurangan sanksi administrasi yang diberikan dalam UU HPP berhasil meningkatkan kepatuhan wajib pajak, da...

The Impact Of Thin Capitalization Rules On Tax Avoidance In Indonesia

Jurnal Pajak Indonesia (Indonesian Tax Review), Dec 22, 2022

This study aimed to examine the impact of thin capitalization rules implementation on corporate t... more This study aimed to examine the impact of thin capitalization rules implementation on corporate tax avoidance in Indonesia. The study used a purposive sampling method from firms listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017 and obtain 504 firm-year observations. The data was separated into two categories, high DER firms and low DER firms. Data analysis was conducted using regression models with difference in differences approach and Stata version 14. The result showed that thin capitalization rules significantly decreased tax avoidance both of high DER firms and low DER firms. This study extends previous researches on the impact of thin capitalization rules on tax avoidance. Using difference in difference approach with four years observations, two years before implementation and two years after implementation which is still rarely performed in Indonesia. The number of samples that represent the population become limitation of this study. It occurs since there are few companies listed on the IDX, and audited only by audit firm not according to the DGT. ABSTRAK Penelitian ini bertujuan untuk mengkaji dampak implementasi thin capitalization rules terhadap penghindaran pajak perusahaan di Indonesia. Penelitian menggunakan metode purposive sampling dari perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2014 hingga 2017 dan memperoleh 504 firm-year observasi. Data dipisahkan menjadi dua kategori, perusahaan dengan DER tinggi dan perusahaan dengan DER rendah. Analisis data dilakukan dengan menggunakan model regresi dengan pendekatan perbedaan dan Stata versi 14. Hasil penelitian menunjukkan bahwa aturan permodalan yang tipis secara signifikan menurunkan penghindaran pajak baik perusahaan dengan DER tinggi maupun perusahaan dengan DER rendah. Studi ini memperluas penelitian sebelumnya tentang dampak aturan kapitalisasi tipis terhadap penghindaran pajak. Menggunakan pendekatan perbedaan dengan observasi empat tahun, dua tahun sebelum implementasi dan dua tahun setelah implementasi yang masih jarang dilakukan di Indonesia. Jumlah sampel yang mewakili populasi menjadi batasan penelitian ini. Hal itu terjadi karena sedikitnya perusahaan yang tercatat di BEI, dan diaudit hanya oleh KAP bukan menurut DJP. www.jurnal.pknstan.ac.id/index.php/JPI

Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia?

Riset Akuntansi dan Keuangan Indonesia

This study investigates the association of transfer pricing aggressiveness, thin capitalization, ... more This study investigates the association of transfer pricing aggressiveness, thin capitalization, and political connection with tax avoidance and the corporate governance's role in moderating these associations. The secondary data of this study are data and information obtained from financial reports and annual reports sourced from www.idx.co.id and www.idnfinancials.com. The analysis is conducted on 61 non-financial multinational companies listed on Indonesia Stock Exchange over the 2016-2019 period, chosen by the purposive sampling method resulting in 244 firm-year. Hypothesis testing employs regression analysis with a data panel. The result suggests that transfer pricing aggressiveness and political connection are negatively associated with tax avoidance. In contrast, thin capitalization is positively associated with tax avoidance. However, corporate governance can weaken each of these associations. This study indicates that the Indonesian Tax Authority should consider multin...

Analisis Perbandingan Kinerja Keuangan Pada Perusahaan Pulp Dan Kertas (Studi Kasus Sebelum Dan Sesudah Pandemi Covid-19)

Akuntansiku, Oct 16, 2022

Tbk., before and after the Covid-19 pandemic period (2019-2021). The method used in this research... more Tbk., before and after the Covid-19 pandemic period (2019-2021). The method used in this research is descriptive comparative by comparing the results of financial ratio analysis, which consists of liquidity ratios, solvency ratios, profitability ratios, and activity ratios, in the three companies based on financial statements which include balance sheets and income statements obtained from the official website of the Indonesia Stock Exchange (IDX). The results showed that only PT Indah Kiat Pulp & Paper, Tbk. which has a better liquidity ratio than 2 (two) other companies. Based on solvency ratio,

Analisis Pengaruh Pandemi Covid-19 terhadap Kinerja Keuangan Perusahaan Jasa Telekomunikasi

Educoretax, Oct 3, 2022

The range of 2019 to 2021 is the transition year from the state before the Covid-19 Pandemic to t... more The range of 2019 to 2021 is the transition year from the state before the Covid-19 Pandemic to the state of the pandemic. The transition does not only have a direct impact on public health, but has a broad impact on various other aspects of life, including the performance of the company's financial statements. To see the real impact of the transition on the company's financial statements, selected 3 (three) telecommunications service companies listed on the

ANALISIS PENYELESAIAN ISU PEMAJAKAN EKONOMI DIGITAL: STUDI KASUS GOOGLE ASIA PACIFIC Pte Ltd

Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi, Mar 14, 2022

Digitalization raises taxation issues for the market jurisdiction authority including Indonesia, ... more Digitalization raises taxation issues for the market jurisdiction authority including Indonesia, both on the aspect of direct taxation and indirect taxation, due to the capability of the digital multinational entities (MNEs) to avoid physical presence to exercise a transaction with the customer in the market jurisdiction. In terms of indirect taxation, issues raised by Google Asia Pacific Pte Ltd (Singapore) related to the business to customer (B2C) model on service and intangible transactions to the consument in Indonesia, especially the nonregistered taxable business consument (nonPKP). In general, the consumption of services and intangibles from abroad by resident in Indonesia is taxed using the mechanism of reverse charge. Due to its ineffectivity and ineffeiciency at the implementation, in 2020, Indonesia government appointed several nonresident MNE including Google Asia Pacific Pte Ltd (Singapore) to collect the VATs. Meanwhile, issue in direct taxation raised by Google Asia Pacific is due to the provision of Indonesia and Singapore tax treaty that still oblige the degree of physical presence to measure the existence of permanent establishment. After the publication of BEPS Action 1: Final Report (2015), the Indonesian government has made several policy decisions, both in terms of domestic regulations to the international realm, such as the signing of multilateral instruments (MLI) and tax treaty negotiation. In addition, currently a negotiation is underway regarding the consensus on digital economy taxation proposals known as the two pillars. One of the proposals initiated was the first pillar proposal (unified approach) which focus on updating rules related to nexus and profit allocation. The purpose of this study is to identify the alternative for VAT and income taxation against Google Asia Pacific Ltd by considering the principles of international taxation. The research used qualitative method with a case study approach. The research data were collected using literature study.

Analisis Keadilan Kebijakan Insentif Pajak kepada UMKM di Era Pandemi Covid 19: Perspektif Keadilan Hukum

Journal of Law, Administration, and Social Science

Serangan pandemi Covid 19 yang terjadi di seluruh dunia termasuk Indonesia telah berdampak buruk ... more Serangan pandemi Covid 19 yang terjadi di seluruh dunia termasuk Indonesia telah berdampak buruk pada sektor bisnis khususnya UMKM. Pemerintah telah melakukan berbagai upaya sebagai bentuk pemulihan perekonomian Indonesia, melalui Direktorat Jenderal Pajak dibawah Kementrian Keuangan telah memberikan insentif pajak untuk wajib pajak yang terdampak pandemi Covid 19 khususnya di sektor UMKM. Pajak yang biasanya dilunasi dengan cara setor sendiri atau dipotong maupun dipungut oleh Pemotong atau Pemungut sebesar 0.5% dari penghasilan bruto, dengan adanya PMK-44/PMK.03/2020 menjadi ditanggung pemerintah berarti penghasilan tersebut menjadi tidak diperhitungkan sebagai penghasilan yang dikenakan pajak masa pajak april 2020 sampai desember 2020. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan normatif yuridis yakni dengan meneliti objek alamiah serta menggunakan pendekatan Undang-Undang yang berlaku. Tujuan dari penelitian ini untuk menganalisis pengaruh pemberian...

Analisis Economic Value Added (Eva) Dan Market Value Added (Mva) Sebagai Alat Ukur Kinerja Keuangan PT Garuda Indonesia TBK Tahun 2017 -2019

Jurnal Pajak dan Keuangan Negara (PKN)

PT Garuda Indonesia Tbk was one of the state-owned corporation that have go public on Bursa Efek ... more PT Garuda Indonesia Tbk was one of the state-owned corporation that have go public on Bursa Efek Indonesia (BEI). As a public company, PT Garuda Indonesia should create a good financial performance to attract financier (investor or creditor). The purpose of this study were to measure the financial performance by Economic Value Added (EVA) and Market Value Added (MVA). The result of this study is the company get a negative EVA in 2017 until 2019 which mean the company was not able to create value added for financier. In 2017 and 2018, MVA get a negative value which mean the company was not able to create value added for investor. In 2019, MVA get a positive value because the company’s stock price increased 73% from previous year.PT Garuda Indonesia Tbk merupakan salah satu Badan Usaha Milik Negara (BUMN) yang telah go public di Bursa Efek Indonesia (BEI). Sebagai perusahaan terbuka, PT Garuda Indonesia Tbk harus menciptakan kinerja keuangan yang baik untuk menarik pemodal (investor a...

Kajian Perpajakan UMKM Dalam Rangka Meminimalisasi Fenomena Bunching

Balance Vocation Accounting Journal

Fenomena bunching sendiri di dunia Internasional sering dilakukan oleh usaha kecil untuk menghind... more Fenomena bunching sendiri di dunia Internasional sering dilakukan oleh usaha kecil untuk menghindari batasan dalam kewajiban sebagai Pengusaha Kena Pajak dalam Pajak Pertambahan Nilai dan/atau batasan bagi penggunaan presumptive tax dalam pajak penghasilan. Tujuan penelitian ini adalah untuk mengkaji Peraturan Pemerintah Nomor 23 Tahun 2018 dalam rangka meminimalisasi fenomena bunching. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan tematik analisis. Hasil penelitian menunjukkan bahwa penghindaran pajak merupakan salah satu upaya yang dapat dilakukan oleh wajib pajak untuk dapat meminimalisasi pembayaran pajak dengan cara memanfaatkan celah (loophole) yang ada dalam peraturan perundang-undangan. Peraturan Pemerintah Nomor 23 Tahun 2018 merupakan ketentuan yang memberikan kemudahan bagi wajib pajak untuk dapat memenuhi kewajiban pajaknya. Namun demikian, penerapan Peraturan Pemerintah Nomor 23 Tahun 2018 dapat dimanfaatkan oleh wajib pajak untuk meminimalisasi b...