Pub Date : 2020-12-23DOI: 10.48108/JURNALBPPK.V13I2.637
Fajarizki Galuh
The growth of many startup that provides various of product like application based technology makes economics activity more effective and efficient, such as Gojek. One of the best features that gojek has is gofood. Gofood facilitates its users to buy beverages via online. Because of that, many restaurant in Indonesia begin to become gofood’s partner. However, the existence of gofood’s partner still doesn’t contribute for tax income. This researches aim to analyze personal tax income of gofood’s partner potenty more deeply that focuses on KPP Pratama Jember’s administration area. This research uses qualitative approaches to collect data by interviewing some related interviewees.. According to research result, the growth of gojek application influences to increasing of gofood partner’s omzet.. So, this condition gives impact to increasing of personal income tax potenty. The personal income tax potenty consists of three aspect, such as income aspect, operation expense aspect, and sharing profit aspect. Directorate General of Taxation should designs a rules that manages taxation of gofood partner’s business process. This strategy is expected to increase tax revenue and contributes to development of this country in the future.
{"title":"ANALISIS POTENSI PAJAK PENGHASILAN ATAS BAGI HASIL YANG DIBAYARKAN MITRA GOFOOD KEPADA PERUSAHAAN GOJEK","authors":"Fajarizki Galuh","doi":"10.48108/JURNALBPPK.V13I2.637","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V13I2.637","url":null,"abstract":"The growth of many startup that provides various of product like application based technology makes economics activity more effective and efficient, such as Gojek. One of the best features that gojek has is gofood. Gofood facilitates its users to buy beverages via online. Because of that, many restaurant in Indonesia begin to become gofood’s partner. However, the existence of gofood’s partner still doesn’t contribute for tax income. This researches aim to analyze personal tax income of gofood’s partner potenty more deeply that focuses on KPP Pratama Jember’s administration area. This research uses qualitative approaches to collect data by interviewing some related interviewees.. According to research result, the growth of gojek application influences to increasing of gofood partner’s omzet.. So, this condition gives impact to increasing of personal income tax potenty. The personal income tax potenty consists of three aspect, such as income aspect, operation expense aspect, and sharing profit aspect. Directorate General of Taxation should designs a rules that manages taxation of gofood partner’s business process. This strategy is expected to increase tax revenue and contributes to development of this country in the future.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127034374","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}
Pub Date : 2020-12-23DOI: 10.48108/JURNALBPPK.V13I2.635
Taufik Kurachman
Peraturan Pemerintah nomor 23 Tahun 2018 bertujuan memberikan kemudahan dan juga insentif bagi UMKM dengan menekankan pengurangan tarif menjadi 0,5% dan penetapan jangka waktu tertentu yaitu 7 tahun untuk WP perorangan, 4 tahun untuk WP badan usaha berbentuk koperasi, CV, atau firma dan 3 tahun untuk WP badan berupa PT. Pembatasan waktu bertujuan memberikan kesempatan UMKM untuk belajar pembukuan dan membuat pelaporan keuangan. Tetapi apakah periode waktu releksasi cukup untuk mencapai tujuan? Untuk menjawab permasalahan tersebut, penelitian ini menggunakan metode deskriptif kualitatif, dimana data dan informasi diperoleh melalui studi pustaka dan wawancara dengan UMKM. Studi tersebut memberikan temuan penting. Pertama, sebagian WP belum mengetahui penetapan jangka waktu tersebut. Kedua, sebagian WP belum memahami tujuan penetapan jangka waktu tersebut, Ketiga sebagian WP belum siap untuk menggunakan pembukuan serta berharap penetapan jangka waktu tersebut dihilangkan. Untuk itu DJP perlu meningkatkan fungsi penyuluhan penetapan jangka waktu dan pembuatan laporan keuangan. Government Regulation no. 23/2018 aims to provide convenience and incentive for MSMEs by emphasizing tariff reduction to 0.5% and determination of a certain period of 7 years for individual WP, 4 years for WP business entity in the form of cooperatives, CV, or firm and 3 years for wp entities in the form of PT. Time restrictions aim to provide MSMEs the opportunity to learn bookkeeping and make financial reporting. But is the time period sufficient to achieve the goal? To answer the problem, this study uses qualitative descriptive methods, where data and information are obtained through library studies and interviews with MSMEs. The study provides important findings. First, some WP does not know the time frame. Second, some WP does not yet understand the purpose of setting that time frame, the third part of WP is not ready to use bookkeeping and expect the determination of that time frame to be eliminated. Therefore, DJP needs to improve the counseling function of the determination of time frame and the creation of financial statements..
2018年23号政府条例,旨在提供便利条件和激励也强调减少税率是5%和坚信礼UMKM特定个人为商用和WP 7年时间,花了4年WP公司形、简历或公司和合作社3年WP PT .时间限制的机构,旨在提供记账UMKM学习的机会,让财务报告。但是有足够的放松时间来达到目标吗?为了回答这个问题，本研究采用了一种描述性质的方法，通过对库和对UMKM的采访获得数据和信息。这项研究提供了一个重要的发现。首先，一些WP还没有确定这段时间。第二，一些WP还不明白这段时间分配的目的，另外三个WP还没有准备好使用账本，希望这些时间分配被消除。为此，印度人民党需要增加长期教育和会计报告的功能。政府规定。23/2018 aims to。convenience和激励机制为MSMEs被减少到0。5% emphasizing关税和决心的一个确定为个人WP 7年之期,4年为WP商业实体in the form of cooperatives)、简历或公司和3年为WP entities in the form of PT .时间restrictions aim to。MSMEs学习bookkeeping,让金融报告的机会。但是是时候实现目标了吗?关于问题的答案，这一研究的对等解释性解释方法，其中数据和信息被图书馆的研究和测试与MSMEs。重要的决赛。首先，有些WP不知道时间框架。第二，有些WP还不了解这些时间框架的目的，第三部分WP还没有准备好使用预订并预测时间框架被淘汰的决心。在某些方面，人民党需要推动时间框架的确定性和金融报表的计算作用。
{"title":"TINJAUAN MANFAAT PENETAPAN JANGKA WAKTU TERTENTU BAGI WAJIB PAJAK DENGAN PEREDARAN BRUTO TERTENTU","authors":"Taufik Kurachman","doi":"10.48108/JURNALBPPK.V13I2.635","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V13I2.635","url":null,"abstract":"Peraturan Pemerintah nomor 23 Tahun 2018 bertujuan memberikan kemudahan dan juga insentif bagi UMKM dengan menekankan pengurangan tarif menjadi 0,5% dan penetapan jangka waktu tertentu yaitu 7 tahun untuk WP perorangan, 4 tahun untuk WP badan usaha berbentuk koperasi, CV, atau firma dan 3 tahun untuk WP badan berupa PT. Pembatasan waktu bertujuan memberikan kesempatan UMKM untuk belajar pembukuan dan membuat pelaporan keuangan. Tetapi apakah periode waktu releksasi cukup untuk mencapai tujuan? Untuk menjawab permasalahan tersebut, penelitian ini menggunakan metode deskriptif kualitatif, dimana data dan informasi diperoleh melalui studi pustaka dan wawancara dengan UMKM. Studi tersebut memberikan temuan penting. Pertama, sebagian WP belum mengetahui penetapan jangka waktu tersebut. Kedua, sebagian WP belum memahami tujuan penetapan jangka waktu tersebut, Ketiga sebagian WP belum siap untuk menggunakan pembukuan serta berharap penetapan jangka waktu tersebut dihilangkan. Untuk itu DJP perlu meningkatkan fungsi penyuluhan penetapan jangka waktu dan pembuatan laporan keuangan. \u0000 Government Regulation no. 23/2018 aims to provide convenience and incentive for MSMEs by emphasizing tariff reduction to 0.5% and determination of a certain period of 7 years for individual WP, 4 years for WP business entity in the form of cooperatives, CV, or firm and 3 years for wp entities in the form of PT. Time restrictions aim to provide MSMEs the opportunity to learn bookkeeping and make financial reporting. But is the time period sufficient to achieve the goal? To answer the problem, this study uses qualitative descriptive methods, where data and information are obtained through library studies and interviews with MSMEs. The study provides important findings. First, some WP does not know the time frame. Second, some WP does not yet understand the purpose of setting that time frame, the third part of WP is not ready to use bookkeeping and expect the determination of that time frame to be eliminated. Therefore, DJP needs to improve the counseling function of the determination of time frame and the creation of financial statements..","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"39 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125375622","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}
Pub Date : 2020-12-23DOI: 10.48108/JURNALBPPK.V13I2.470
Fransiskus Xaverius David Ardiyanto
Limiting imported inputs for Indonesian textile and apparel industries may inadvertently decelerate the industries’ export performance, because each subsector in the industries has its own characteristics. This study analyzes the use of imported inputs and firms’ exports in the Indonesian textile and apparel industries. It has employed unbalanced panel data from 2000–2015 with year gaps and estimated them using regression model. The main findings show that foreign input has a positive and significant impact on the firms’ exports, and the effect is larger on the apparels than the textiles when the industries are detangled. Although the result suggests a positive connection, the government may not fully liberalize all imported inputs for the industries. Instead, they may implement an effective protection scheme by relaxing tariffs on imported inputs for domestic production and imposing high tariffs imported inputs that have the potential to compete with domestic finished products.
{"title":"THE IMPORTED INPUTS AND FIRM EXPORT PERFORMANCE IN INDONESIAN TEXTILE AND APPAREL INDUSTRIES","authors":"Fransiskus Xaverius David Ardiyanto","doi":"10.48108/JURNALBPPK.V13I2.470","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V13I2.470","url":null,"abstract":"Limiting imported inputs for Indonesian textile and apparel industries may inadvertently decelerate the industries’ export performance, because each subsector in the industries has its own characteristics. This study analyzes the use of imported inputs and firms’ exports in the Indonesian textile and apparel industries. It has employed unbalanced panel data from 2000–2015 with year gaps and estimated them using regression model. The main findings show that foreign input has a positive and significant impact on the firms’ exports, and the effect is larger on the apparels than the textiles when the industries are detangled. Although the result suggests a positive connection, the government may not fully liberalize all imported inputs for the industries. Instead, they may implement an effective protection scheme by relaxing tariffs on imported inputs for domestic production and imposing high tariffs imported inputs that have the potential to compete with domestic finished products.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131545496","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}
Pub Date : 2020-12-23DOI: 10.48108/JURNALBPPK.V13I2.636
M. Djufri
Currently, millions of transaction data are avaliable on the internet, which can be retrieved and analyzed for excavating potential taxes. This article aims to examine whether the search data through web scraping techniques can be applied in an attempt to excavate the potential tax by the Account Representative. This paper uses an informetric approach, which will be examined quantitative information in the form of transaction data of sellers recorded on the three online marketplace (OMP) namely Tokopedia, Shopee and Bukalapak. The results show that web scraping techniques can be used for extracting potential taxes, and the best web scraping technique that can be done by the Directorate General of Taxation (DJP) is to develop its own integrated web scraping application as a Business Intelligence system. The results of this research are expected to contribute academically in the form of the use of web scraping in data extraction for the excavation of potential taxes and policy implications in terms of data search through the internet by the Directorate General of Taxation
{"title":"PENERAPAN TEKNIK WEB SCRAPING UNTUK PENGGALIAN POTENSI PAJAK (STUDI KASUS PADA ONLINE MARKET PLACE TOKOPEDIA, SHOPEE DAN BUKALAPAK)","authors":"M. Djufri","doi":"10.48108/JURNALBPPK.V13I2.636","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V13I2.636","url":null,"abstract":"Currently, millions of transaction data are avaliable on the internet, which can be retrieved and analyzed for excavating potential taxes. This article aims to examine whether the search data through web scraping techniques can be applied in an attempt to excavate the potential tax by the Account Representative. This paper uses an informetric approach, which will be examined quantitative information in the form of transaction data of sellers recorded on the three online marketplace (OMP) namely Tokopedia, Shopee and Bukalapak. The results show that web scraping techniques can be used for extracting potential taxes, and the best web scraping technique that can be done by the Directorate General of Taxation (DJP) is to develop its own integrated web scraping application as a Business Intelligence system. The results of this research are expected to contribute academically in the form of the use of web scraping in data extraction for the excavation of potential taxes and policy implications in terms of data search through the internet by the Directorate General of Taxation","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130881777","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}
Pub Date : 2020-12-23DOI: 10.48108/JURNALBPPK.V13I2.461
A. Setiawan
Abstraksi Saat krisis utang Yunani memuncak, banyak negara terkena efek domino sampai derajat tertentu. Indonesia mungkin terkena juga dampak dari krisis walaupun tidak ada jalur yang kuat untuk mengalirkan krisis. Sampai saat ini krisis utang Yunani belum berakhir sepenuhnya dan karenanya perlu untuk mengevaluasi dampak dari krisis terhadap ekonomi Indonesia untuk antisipasi kemungkinan krisis susulan. Menggunakan model Vector Auto Regressive (VAR) untuk menangkap hubungan antara tingkat harga instrumen Credit Default Swap antara dua negara: Indonesia dan Yunani, penelitian ini melakukan estimasi dampak krisis Yunani terhadap Indonesia melalui Impulse Response Function berbasis parameter model VAR. Hasil estimasi menunjukkan dampak krisis Yunani terhadap Indonesia adalah sangat lemah. Hal ini mengindikasikan bahwa investor mungkin telah menyadari bahwa ekonomi Indonesia cukup terisolasi dari krisis Yunani dan karenanya tidak mengubah persepsi sovereign risk Indonesia. Kata Kunci: Krisis Utang Yunani, Efek Domino, Model VAR, Impulse Response Function Abstract As Greece Debt Crisis emerged, many countries suffered contagion effect to some level. Indonesia might have been affected by the crisis even there was no strong link to transfers the shock. As the debt crisis has not yet over completely, we need to evaluate the impact of previous shock on Indonesian economy to anticipate the possibility of the next event. Employing Vector Auto Regressive (VAR) model to capture connection between Sovereign Credit Default Swap of two countries we found our estimation of Impulse Response Function of Indonesia CDS on shock in Greece CDS and concluded that the magnitude of debt crisis in uprising credit default risk on Indonesia was considered to be very low. This dynamic told us that investors may have learnt that Indonesian economy was quiet isolated from shock in Greece and they expected no change in the Indonesia sovereign risk. Keywords: Greece Sovereign Debt Crisis, Contagion, VAR Model, Impulse Response Function
{"title":"MEASURING CONTAGION EFFECT OF GREEK SOVEREIGN DEBT CRISIS ON INDONESIA","authors":"A. Setiawan","doi":"10.48108/JURNALBPPK.V13I2.461","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V13I2.461","url":null,"abstract":"Abstraksi \u0000Saat krisis utang Yunani memuncak, banyak negara terkena efek domino sampai derajat tertentu. Indonesia mungkin terkena juga dampak dari krisis walaupun tidak ada jalur yang kuat untuk mengalirkan krisis. Sampai saat ini krisis utang Yunani belum berakhir sepenuhnya dan karenanya perlu untuk mengevaluasi dampak dari krisis terhadap ekonomi Indonesia untuk antisipasi kemungkinan krisis susulan. Menggunakan model Vector Auto Regressive (VAR) untuk menangkap hubungan antara tingkat harga instrumen Credit Default Swap antara dua negara: Indonesia dan Yunani, penelitian ini melakukan estimasi dampak krisis Yunani terhadap Indonesia melalui Impulse Response Function berbasis parameter model VAR. Hasil estimasi menunjukkan dampak krisis Yunani terhadap Indonesia adalah sangat lemah. Hal ini mengindikasikan bahwa investor mungkin telah menyadari bahwa ekonomi Indonesia cukup terisolasi dari krisis Yunani dan karenanya tidak mengubah persepsi sovereign risk Indonesia. \u0000Kata Kunci: Krisis Utang Yunani, Efek Domino, Model VAR, Impulse Response Function \u0000 \u0000Abstract \u0000As Greece Debt Crisis emerged, many countries suffered contagion effect to some level. Indonesia might have been affected by the crisis even there was no strong link to transfers the shock. As the debt crisis has not yet over completely, we need to evaluate the impact of previous shock on Indonesian economy to anticipate the possibility of the next event. Employing Vector Auto Regressive (VAR) model to capture connection between Sovereign Credit Default Swap of two countries we found our estimation of Impulse Response Function of Indonesia CDS on shock in Greece CDS and concluded that the magnitude of debt crisis in uprising credit default risk on Indonesia was considered to be very low. This dynamic told us that investors may have learnt that Indonesian economy was quiet isolated from shock in Greece and they expected no change in the Indonesia sovereign risk. \u0000Keywords: Greece Sovereign Debt Crisis, Contagion, VAR Model, Impulse Response Function","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117018463","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}
Pub Date : 2019-07-05DOI: 10.48108/JURNALBPPK.V12I1.372
Abrian Duta Firmansyah, Akhmad Solikin
Social assistance is one of government’s strategies in alleviating poverty and reducing inequality. This article analyses impact of social assistances in terms of Prosperous Rice (Beras Sejahtera, Rastra), Indonesia Intelligent Program (Program Indonesia Pintar, PIP), and Family Hope Program (Program Keluarga Harapan, PKH) on poverty and inequality, and problems related to implementation of these programs. Impact analysis was carried out using the benefit incidence analysis by using household surveys (Susenas) data March 2017, while problems in the fields were collected from literature and mass media analyses. The results indicate that social assistances in Indonesia impacted on alleviating poverty and reducing inequality, as well as absolute progressive in nature. Rastra is the most able to reduce poverty and equality compared to PKH and PIP. However, further improvements are needed to overcome the leakage in the distribution of social assistances. Literature and mass media reviews showed that data on recipients of social assistances were not up to date and disbursement of assistances violated existing regulations.
社会救助是政府减轻贫困和减少不平等的战略之一。本文分析了繁荣大米(Beras Sejahtera, Rastra)、印度尼西亚智能计划(Program Indonesia Pintar, PIP)和家庭希望计划(Program Keluarga Harapan, PKH)等社会援助对贫困和不平等的影响，以及与这些计划实施相关的问题。使用2017年3月住户调查(Susenas)数据进行效益发生率分析，进行影响分析，同时通过文献和大众媒体分析收集实地问题。结果表明，印度尼西亚的社会援助对减轻贫困和减少不平等具有一定的影响，并且具有绝对的进步性。与PKH和PIP相比，Rastra最有能力减少贫困和平等。但是，还需要进一步改进，以克服社会援助分配方面的漏洞。文献和大众传播媒介的审查表明，关于社会援助接受者的数据不是最新的，援助的支付违反了现行条例。
{"title":"WHO GAINS FROM SOCIAL ASSISTANCES? RASTRA, PIP, AND PKH PROGRAMS IN INDONESIA","authors":"Abrian Duta Firmansyah, Akhmad Solikin","doi":"10.48108/JURNALBPPK.V12I1.372","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V12I1.372","url":null,"abstract":"Social assistance is one of government’s strategies in alleviating poverty and reducing inequality. This article analyses impact of social assistances in terms of Prosperous Rice (Beras Sejahtera, Rastra), Indonesia Intelligent Program (Program Indonesia Pintar, PIP), and Family Hope Program (Program Keluarga Harapan, PKH) on poverty and inequality, and problems related to implementation of these programs. Impact analysis was carried out using the benefit incidence analysis by using household surveys (Susenas) data March 2017, while problems in the fields were collected from literature and mass media analyses. The results indicate that social assistances in Indonesia impacted on alleviating poverty and reducing inequality, as well as absolute progressive in nature. Rastra is the most able to reduce poverty and equality compared to PKH and PIP. However, further improvements are needed to overcome the leakage in the distribution of social assistances. Literature and mass media reviews showed that data on recipients of social assistances were not up to date and disbursement of assistances violated existing regulations.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125664851","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}
Pub Date : 2019-06-28DOI: 10.48108/JURNALBPPK.V12I1.361
Himawan Yusuf, Jaka Isqiyarta
ANALYSIS OF IMPORT TAX AVOIDING PRACTICES IN THE BANKRUPTCY OF EXPORT-IMPORT COMPANIES. Import tax is a high tax burden for the company. This makes some company try to reduce the import tax burden, one of which is to utilize a bankruptcy. The study aims to analyze the practice of import tax avoidance in the bankruptcy of companies and its accompanying motivation and to analyze about the effectiveness of Customs actions to prevent the practice of tax avoidance. Qualitative methods with a case study approach are used to analyze tax avoidance practices in bankruptcy of three import-export companies which were then called by the initials XYZ. Based on the results of the analysis, it is concluded that there has been a practice of tax avoidance with various motivations. Customs action to prevent the practice of tax avoidance has been less effective due to various constraints.
{"title":"ANALISIS PRAKTIK PENGHINDARAN PAJAK DI BIDANG IMPOR PADA KEPAILITAN PERUSAHAAN EKSPOR IMPOR","authors":"Himawan Yusuf, Jaka Isqiyarta","doi":"10.48108/JURNALBPPK.V12I1.361","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V12I1.361","url":null,"abstract":"ANALYSIS OF IMPORT TAX AVOIDING PRACTICES IN THE BANKRUPTCY OF EXPORT-IMPORT COMPANIES. Import tax is a high tax burden for the company. This makes some company try to reduce the import tax burden, one of which is to utilize a bankruptcy. The study aims to analyze the practice of import tax avoidance in the bankruptcy of companies and its accompanying motivation and to analyze about the effectiveness of Customs actions to prevent the practice of tax avoidance. Qualitative methods with a case study approach are used to analyze tax avoidance practices in bankruptcy of three import-export companies which were then called by the initials XYZ. Based on the results of the analysis, it is concluded that there has been a practice of tax avoidance with various motivations. Customs action to prevent the practice of tax avoidance has been less effective due to various constraints.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133530536","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}
Pub Date : 2019-06-28DOI: 10.48108/JURNALBPPK.V12I1.359
Rezzy Eko Caraka
This research was motivated by Nusantara Jaya Expedition activities which were followed by Researcher and organized by the Coordinating Ministry of Maritime Affairs of the Republic of Indonesia in Natuna. The abundant natural resources in Natuna are mainly marine wealth and fisheries, which are then targeted by the Indonesian government as Indonesia's maritime axis so that more in-depth analysis. The purpose of this study is to find out which areas have similar closeness and will make it easier for LPDB to map potential areas in Natuna. This study involved three dependent variables consisting of GRDP, UN, and Number of Fisheries Households. Then it meant 12 independent variables comprising Capita Expenditures, Poverty Index, Population, Micro Business Number, Total Business, Number of Traders, Number of Cooperatives, Production, Number of Aquaculture Households, Motorless Boats, Outboard Motorboats, and Motorboats. All analysis objectives can be answered using the principal component analysis biplot. Biplot is a method to make images in many dimensions of space into images in two-dimensional areas. The first Biplot obtained 77.28 percent of the total diversity of actual data. The interpretation of the main component of the biplot produced can explain very well the relationship between the rate of GDP in Natuna District to capita expenditure and the poverty depth index and the Gini ratio in Natuna. In the second Biplot obtain 82.17 percent of the total diversity, which means that it was able to explain 82.17 percent of the United Nations Against Population, Number of Micro Businesses, Total Businesses, Traders, Number of Cooperatives. In this analysis also found four dimensions of regions that have similar relationships, making it easier for LPDB to map the potential of the area in Natuna as Indonesia's maritime.
{"title":"PERAN LPDB DAN KUMKM NATUNA UNTUK MENJADI POROS MARITIM INDONESIA","authors":"Rezzy Eko Caraka","doi":"10.48108/JURNALBPPK.V12I1.359","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V12I1.359","url":null,"abstract":"This research was motivated by Nusantara Jaya Expedition activities which were followed by Researcher and organized by the Coordinating Ministry of Maritime Affairs of the Republic of Indonesia in Natuna. The abundant natural resources in Natuna are mainly marine wealth and fisheries, which are then targeted by the Indonesian government as Indonesia's maritime axis so that more in-depth analysis. The purpose of this study is to find out which areas have similar closeness and will make it easier for LPDB to map potential areas in Natuna. This study involved three dependent variables consisting of GRDP, UN, and Number of Fisheries Households. Then it meant 12 independent variables comprising Capita Expenditures, Poverty Index, Population, Micro Business Number, Total Business, Number of Traders, Number of Cooperatives, Production, Number of Aquaculture Households, Motorless Boats, Outboard Motorboats, and Motorboats. All analysis objectives can be answered using the principal component analysis biplot. Biplot is a method to make images in many dimensions of space into images in two-dimensional areas. The first Biplot obtained 77.28 percent of the total diversity of actual data. The interpretation of the main component of the biplot produced can explain very well the relationship between the rate of GDP in Natuna District to capita expenditure and the poverty depth index and the Gini ratio in Natuna. In the second Biplot obtain 82.17 percent of the total diversity, which means that it was able to explain 82.17 percent of the United Nations Against Population, Number of Micro Businesses, Total Businesses, Traders, Number of Cooperatives. In this analysis also found four dimensions of regions that have similar relationships, making it easier for LPDB to map the potential of the area in Natuna as Indonesia's maritime.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131884069","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}
Pub Date : 2019-06-28DOI: 10.48108/jurnalbppk.v12i1.363
Himawan Yusuf
Maluku is a national fish barn, so the low number of fisheries exports from Maluku is of concern to all parties, including Customs. The purpose of this study is to analyze the causes of low fisheries commodity exports from Maluku and the role that Customs can take to increase fisheries commodity exports in Maluku. This research uses qualitative methods, by data and stakeholders’ opinions. The results of the study show that the complexity of licensing and poor service are the main causes. The results also show that Customs can take a greater role to encourage fisheries commodity exports with its resources. The implication of this research is to be a trigger for all Customs Offices to increase their role in intensifying the economy in the regions by followingith their respective regional potential.
{"title":"PENINGKATAN PERAN BEA CUKAI DALAM MENDORONG EKSPOR KOMODITAS PERIKANAN: STUDI KASUS DI WILAYAH MALUKU","authors":"Himawan Yusuf","doi":"10.48108/jurnalbppk.v12i1.363","DOIUrl":"https://doi.org/10.48108/jurnalbppk.v12i1.363","url":null,"abstract":"Maluku is a national fish barn, so the low number of fisheries exports from Maluku is of concern to all parties, including Customs. The purpose of this study is to analyze the causes of low fisheries commodity exports from Maluku and the role that Customs can take to increase fisheries commodity exports in Maluku. This research uses qualitative methods, by data and stakeholders’ opinions. The results of the study show that the complexity of licensing and poor service are the main causes. The results also show that Customs can take a greater role to encourage fisheries commodity exports with its resources. The implication of this research is to be a trigger for all Customs Offices to increase their role in intensifying the economy in the regions by followingith their respective regional potential.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116812449","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}
Pub Date : 2018-12-26DOI: 10.48108/JURNALBPPK.V11I2.351
A. Putra, Akhmad Solikin
This study aims to analyze the achievement of policy objectives in terms of effectiveness, efficiency, adequacy, neutrality, resposiveness, and accuracy of income tax incentives in the form of tax allowances for the Indonesia’s shipyard industry. This study also evaluate the achievement of the policy using two tax principles, namely simplicity and certainty. This research was conducted with a qualitative approach and qualitative data collection techniques through literature and field study. The results showed that although the tax allowance facility procedure has met the principle of neutrality, the facility had not effectively attracted investments because there is no shipyard industry using the facility. Perceived time cost and psychological burden still incurred by the taxpayers that made this policy inefficient. In addition, this facility did not meet adequacy, responsiveness, simplicity, and certainty criteria. This facility was also not appropriate for the shipyard industry because the tax allowance could only be utilized by large-scale industries, while small and medium-scale industries could not utilized the tax allowance facility.
{"title":"UNATTRACTIVE INCENTIVE: THE CASE OF TAX ALLOWANCE POLICY IN INDONESIA’S SHIPYARD INDUSTRY","authors":"A. Putra, Akhmad Solikin","doi":"10.48108/JURNALBPPK.V11I2.351","DOIUrl":"https://doi.org/10.48108/JURNALBPPK.V11I2.351","url":null,"abstract":"This study aims to analyze the achievement of policy objectives in terms of effectiveness, efficiency, adequacy, neutrality, resposiveness, and accuracy of income tax incentives in the form of tax allowances for the Indonesia’s shipyard industry. This study also evaluate the achievement of the policy using two tax principles, namely simplicity and certainty. This research was conducted with a qualitative approach and qualitative data collection techniques through literature and field study. The results showed that although the tax allowance facility procedure has met the principle of neutrality, the facility had not effectively attracted investments because there is no shipyard industry using the facility. Perceived time cost and psychological burden still incurred by the taxpayers that made this policy inefficient. In addition, this facility did not meet adequacy, responsiveness, simplicity, and certainty criteria. This facility was also not appropriate for the shipyard industry because the tax allowance could only be utilized by large-scale industries, while small and medium-scale industries could not utilized the tax allowance facility.","PeriodicalId":441780,"journal":{"name":"Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133542786","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}
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