- Residence Universitaire Beaulieu
35 Av. du Prof. Charles Foulon
Rennes-Bretagne, France, 35700
- Université de Rennes, Economy, Graduate StudentWirtschaftsuniversität Wien / Vienna University of Economcis and Business, Institute for Austrian and International Tax Law, Department Memberadd
- A long life learner.I am interested in humanity, but for my research focus, I choose taxation-related studies become my major.edit
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Research Interests: Physics and Humanities
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This research is aimed at discussing various policies on providing tax incentives offered by the Indonesian government to reduce the economic uncertainty impact caused by the pressure caused by the co-19 pandemi. In implementing tax... more
This research is aimed at discussing various policies on providing tax incentives offered by the Indonesian government to reduce the economic uncertainty impact caused by the pressure caused by the co-19 pandemi. In implementing tax incentives, the facilities provided by the government are in the form of easing administrative obligations and cutting the amount of tax obligations should be paid by individual taxpayers and corporate taxpayers. In addition to taxation policies in Indonesia, this study also discusses policies implemented by the Austrian government. Austria is the first European Union member country which has been ease the locked down and also the country has been implementing tax incentive policies as a social economic instrument. This study uses a qualitative approach with qualitative research methods. Data occupied for this research was collected through literature study, documentation study and limited discussion. This study explains that the policies implemented by using taxation instruments generally have been inline with international trends, adjusted to the ability of the state. The instruments offered in the form of administrative ease, temporary tax burden cuts to the reduction in corporate income tax rates that will be implemented until the next few years. It is expected that these various policies can withstand economic pressures due to the current pandemi. However, on the other hand, the other important thing from the redistribution of these incentives is the supervision, the transparency on the benefit redistribution and reporting on the use of incentives provided.
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The largest contribution to South Tangerang revenue comes from local tax. Then, from the total of local tax revenue, restaurant tax has played signficant role. Although the realization of restaurant tax revenue in South Tangerang City has... more
The largest contribution to South Tangerang revenue comes from local tax. Then, from the total of local tax revenue, restaurant tax has played signficant role. Although the realization of restaurant tax revenue in South Tangerang City has always reached the target even has exceeded the target every year, there have been still problems occured in the tax administration process resulting in less optimal tax revenue. This study aims to analyze the opportunities and challenges of increasing tax administration capacity on restaurant tax collection in South Tangerang City to optimize local tax revenues. This study uses a qualitative approach and qualitative research method. Data collection was carried out by literature studies. The results of the study indicate that the opportunities for increasing tax administration capacity could be undertaken, among others, by conducting socialization; updating licensing procedures; expanding confirmation of restaurant information to the Culture and T...
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Price setting on intra group trading by multinational manufacturing companies, which leads to market value underpricing or overpricing, causes transfer pricing disputes in Indonesia. This is reflected in Indonesian tax court cases. Based... more
Price setting on intra group trading by multinational manufacturing companies, which leads to market value underpricing or overpricing, causes transfer pricing disputes in Indonesia. This is reflected in Indonesian tax court cases. Based on the cases, almost all products manufactured by Indonesian contract manufacturer were sold to affiliates. This article discusses transfer pricing cases on intra group trading by multinational enterprises (MNEs) in Indonesia according to tax court decisions during 2015–2019 fiscal years. The cases covered in the Tax Court Decisions were submitted by taxpayers and include cases that were accepted and rejected by the board of judges. Research shows that common disputes are mainly triggered by determination of fair calculation on Cost of Goods Sold (COGS) items, miscalculation of COGS, different comparable data used to assess the application of the fair market price and mistake in recording the volume of goods traded. This phenomenon requires proper a...
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This study discusses how the offered tax incentives through the establishment of the Batam Free Trade Zone have been overexploited by Multinational Enterprises (MNE)s’ manufacturers to minimize their tax obligation. The close geographic... more
This study discusses how the offered tax incentives through the establishment of the Batam Free Trade Zone have been overexploited by Multinational Enterprises (MNE)s’ manufacturers to minimize their tax obligation. The close geographic location to Singapore, the hub of the world’s logistic shipping lane, provides easier access to these practices. The common profit shifting schemes found in the region are transfer pricing and rerouting transactions. Concerning the transfer pricing practices based on the tax court decisions, it was determined that business entities have reported unreasonable business turnover with years of consecutive loss despite an increasing number of assets. The rerouting of transactions has specifically been performed by shipping businesses in order to optimize the benefit of not paying types of consumption taxes. They were able to exploit this benefit because the Indonesian Government granted VAT and import duty exemptions to sea transportation businesses for t...
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The number of research evaluating the implementation of environmental tax using regulatory cost perspective is still limited. Whereas, this type of research is quite crucial in formulating tax policy to find the balance between regulatory... more
The number of research evaluating the implementation of environmental tax using regulatory cost perspective is still limited. Whereas, this type of research is quite crucial in formulating tax policy to find the balance between regulatory function, revenue productivity and its impact on maintaining conducive business climate. Therefore, this research is aimed to elaborate types of environmental taxes applied in Indonesia, to map the problems arised of their implementation and their impact on regulatory compliance cost. This research occupied postpositivism paradigm with mixed method approach. The data were gathered through qualitative and quantitative technique. The result shows that eventhough Indonesia has not implement explicity a new environmental tax, there are a lot of quasi-environmental tax scatterly levied by local government and provincial government due to their authority given by the decentralization besides the corporate social responsibility performed by the business e...
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The aim of this research is to analyses the government challenge to simplify tobacco excise rate structure to minimize excise avoidance potentially performed by Cigarette Manufacture in Indonesia. Indonesia government manages to simplify... more
The aim of this research is to analyses the government challenge to simplify tobacco excise rate structure to minimize excise avoidance potentially performed by Cigarette Manufacture in Indonesia. Indonesia government manages to simplify the structure of tobacco excise rate from previously 12 layers into 5 layers as planned in 4 years roadmap (2018 - 2021). The aim of this initiative is to minimize excise avoidance practices, that is expected to optimize tobacco excise revenues. This policy involves various actors and gets the pros and cons of stakeholders. Basically, simplifying tobacco rate structure objective should be to discourage cigarettes consumption. This research is descriptive qualitative research, data was collected through desk study and field study through in-depth interview with key informants. The results showed that consumption control before and after the initiatives (regulated by 146 /PMK.10 /2017) did not show a positive trend. Meanwhile, there was an interventio...
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Pemberian insentif fiskal dan non fiskal dalam satu paket investasi masih menjadi salah satu strategi favorit pemerintah. Hal tersebut diwujudkan dengan pembentukan berbagai jenis kawasan ekonomi yang terdiri dari Kawasan Berikat, Kawasan... more
Pemberian insentif fiskal dan non fiskal dalam satu paket investasi masih menjadi salah satu strategi favorit pemerintah. Hal tersebut diwujudkan dengan pembentukan berbagai jenis kawasan ekonomi yang terdiri dari Kawasan Berikat, Kawasan Pengembangan Ekonomi Terpadu (KAPET), Kawasan Perdagangan Bebas dan Pelabuhan Bebas (KPBPB), Kawasan Ekonomi Khusus (KEK). Penelitian ini bertujuan untuk menguraikan fenomena dan tantangan bagaimana insentif fiskal ditawarkan di setiap kawasan ekonomi beserta berbagai tantangan yang dihadapi pemerintah atas pelaksanaan kebijakan tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode penelitian kualitatif. Pengumpulan data dilakukan dengan studi literatur dan dokumentasi dan wawancara dengan informan. Hasil penelitian menunjukkan bahwa masing-masing kawasan ekonomi memiliki tantangan tersendiri terlepas dari adanya dampak positif dari pemberian insentif untuk menarik investor di beberapa kawasan ekonomi. Dalam pengimplementasiannya...
Research Interests: Humanities and Inovasi
This article traces and describes the changes made from time to time, to the calculation and determination of government share, as obtained from corporate revenues and tax deducted based on Production Sharing Contract, as used in the... more
This article traces and describes the changes made from time to time, to the calculation and determination of government share, as obtained from corporate revenues and tax deducted based on Production Sharing Contract, as used in the Indonesian natural gas and oil sector. Qualitative data is gathered by performing a legal audit and literature review. The issue discussed here is the disagreement existing between the government and contractor regarding the calculation of recoverable cost (based on the Production Sharing Contract) and amount of corporate income tax imposed based on the prevailing tax law. Based on the review of legal materials and literature, the recommended action is to harmonize these two different tax-revenue schemes.
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ABSTRACTThis article is a critical review and as a means of lesson learned for Indonesia taxation system based on the taxation reform undertaken by Norwegian government as a member of welfare state and OECD, that is considered as a... more
ABSTRACTThis article is a critical review and as a means of lesson learned for Indonesia taxation system based on the taxation reform undertaken by Norwegian government as a member of welfare state and OECD, that is considered as a country with high tax ratio. It is also a state which has succeed to realize welfare and income distribution without distort domestic economic stabilization. In this article, it is discussed how the Norwegian government fully aware of the role of tax reform as a mandatory task to reach the state objective by optimizing taxation as instrument of social welfare, productivity improvement and stimulus to realize friendly investment environment. Several tax reform agendas such as reduction of corporate income tax, prevention on profit shifting and until the optimization of the use of big data to support the tax reform. Indonesia on its tax reform agenda which has been commenced in 1983 has transformed significantly for many aspects such as administrative affai...
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This research discusses the transfer pricing audit performance of Directorate General of Taxes (DGT) based on the tax court stipulation during fiscal year 2015-2019. This research employed qualitative research method. The data were... more
This research discusses the transfer pricing audit performance of Directorate General of Taxes (DGT) based on the tax court stipulation during fiscal year 2015-2019. This research employed qualitative research method. The data were collected through literature review and interview. The findings showed that the cases brought to the tax court solely due to administrative and technical matters had been quite significant in number, which were more than 40% of the cases settled. Unfortunately, inappropriate assessment process took the larger proportion in the failure in complying with the technical and administrative rules while conducting the audits. On the other hand, in regards with non-technical and administrative issues, DGT mostly won the cases. It means that DGT were more reliable in auditing once it complied with the technical and administrative matters. The research also showed that DGT fully realized that the infrastructure of transfer pricing handling needed supports from vari...
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This article examines transfer-pricing implementation and challenges in Indonesia since its first tax reforms in 1983. The OECD has been formulating guidelines, and the concept of the arm’s-length principle, since 1979, lately through the... more
This article examines transfer-pricing implementation and challenges in Indonesia since its first tax reforms in 1983. The OECD has been formulating guidelines, and the concept of the arm’s-length principle, since 1979, lately through the Action Plan on Base Erosion and Profit Shifting (‘BEPS’) in July 2013. The government of Indonesia put serious effort into transfer-pricing issues in the late 2000s, when it identified high numbers of potential transfer-pricing abuses. This research takes a qualitative approach — the data was collected through a literature review and interviews. It shows that the arm’s-length principle was adopted in Indonesia when tax reforms began in 1983, but its implementation didn’t start until 2008 due to a lack of expertise in transfer pricing. Since its implementation, the tax authority has faced technical challenges due to a lack of competent experts. When Indonesia declared their commitment to implement transferpricing rules following the OECD BEPS Action...
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The aims of this article are to examine whether Debt-to-Equity Ratio (DER) Policy in Indonesia has been fair on international tax best practices, to assess the practices of DER for listed companies in Indonesia Stock Exchange (ISE) and to... more
The aims of this article are to examine whether Debt-to-Equity Ratio (DER) Policy in Indonesia has been fair on international tax best practices, to assess the practices of DER for listed companies in Indonesia Stock Exchange (ISE) and to identify the types of industries need to further review of their financing schemes that potentially would risk on their completion of tax obligation. This research occupies qualitative method. The data was gathered through literature review and documentation study. The research shows that the DER of listed companies in ISE for most of sectors are still below the Indonesia DER threshold, with mining industry close to the threshold. Indonesia DER is still moderate compare to other countries which adopt the similar approach. For further study, it needs to assess the non-listed companies whether the Indonesia threshold is still appropriate Keyword: Debt-to-equity ratio, arm’s length, listed companies, interest expenses, related party.
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Diundangkannya Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah memberikan kewenangan yang cukup besar bagi Pemerintah Daerah untuk menggali potensi penerimaan daerahnya. Salah satu jenis penggalian potensi yang... more
Diundangkannya Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah memberikan kewenangan yang cukup besar bagi Pemerintah Daerah untuk menggali potensi penerimaan daerahnya. Salah satu jenis penggalian potensi yang diuraikan dalam Undang-undang tersebut adalah pemungutan Pajak atas Penerangan Jalan. Artikel ini bertujuan untuk mereview kebijakan pengenaan Pajak Penerangan yang diulas dari aspek kebijakan pajak, tata kelola dan administrasi pajak sebagaimana seharusnya dengan berpedoman pada konsep dan teori perpajakan. Penelitian ini menggunakan metode kualitatif dengan pengumpulan data dengan studi pustaka. Penelitian ini menunjukkan catatan penting bahwa dalam Undang-undang tersebut, tidak cukup jelas apakah jenis pungutan pajak tersebut merupakan pajak suatu subyektif atau pajak obyektif, sementara hal tersebut akan berpengaruh pada perlakuan bagi wajib pajaknya, berikut beban pajak yang harus ditanggung serta konsekuensi administrasi perpajakan yang harus d...
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In Indonesia the fiscal legitimacy of environmental taxation has not received serious attention from tax experts. This is proved by the limited number of studies investigating it. There are at least three interesting perspectives. First,... more
In Indonesia the fiscal legitimacy of environmental taxation has not received serious attention from tax experts. This is proved by the limited number of studies investigating it. There are at least three interesting perspectives. First, the Indonesian perspective as a country, this research is very necessary and the results are awaited in order to get answers to the failure of Indonesia in application of environmental taxes. Second, policy maker perspective, the result of this research is needed to build policy based on evidence and Third, scientific perspective to introduce contemporary tax paradigm that should be well understood by government and society. It is in this context that the tax essence adequately can be well known in the structure, the posture of state levies and its impact on the productivity and competitiveness of society. This research aims to explain the implications if the government implements new environmental taxes (e.g. environmental taxes) and challenges of ...
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Bagi Koperasi dan UMKM, perhitungan beban keuangan dimana beban pajak menjadi salah satu komponen di dalamnya, merupakan salah satu aspek fundamental dalam pengambilan keputusan. Saat ini pemerintah justru menggunakan aspek perpajakan... more
Bagi Koperasi dan UMKM, perhitungan beban keuangan dimana beban pajak menjadi salah satu komponen di dalamnya, merupakan salah satu aspek fundamental dalam pengambilan keputusan. Saat ini pemerintah justru menggunakan aspek perpajakan sebagai instrumen dalam mengoptimalkan peningkatan daya saing UMKM. Penelitian dan kegiatan pengabdian masyarakat ini bertujuan untuk mengindentifikasi pengetahuan perpajakan para pelaku UMKM dan beberapa Koperasi di Kabupaten Sukabumi serta memberikan pendampingan perihal optimasi insentif pajak yang dapat digunakan pengusaha UMKM untuk mendukung kelangsungan usahanya. Model dan metode pendampingan tersebut berupa pelatihan teknis terkait hak, kewajiban dan pembekalan mengenai manfaat langsung dan tidak langsung yang diperoleh UMKM setelah menjadi wajib pajak. Kegiatan dilakukan pada 8 Desember 2021. Dalam kegiatan tersebut ditemukan bahwa pengurus koperasi belum sepenuhnya memahami kewajiban perpajakan, terutama hak dan kemudahan yang disediakan oleh...
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Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan... more
Dalam mengoptimalkan penerimaan pajak, pemerintah selayaknya mendesain sistem perpajakan yang berpegang prinsip efisiensi dengan tetap memperhatikan aspek keadil-an dan kesederhana. Dalam sistem perpajakan, hukum formal mempunyai peranan penting dalam mengejawantahkan hukum material, karena itu Undang-undang Ketentu-an Umum dan Tata Cara Perpajakan (KUP) menjadi salah satu kunci keberhasilan implementasi kebijakan pajak. Mengingat strategisnya peran UU KUP, perlu untuk mereview kembali UU KUP yang saat ini berlaku serta perlu dilakukan suatu penyempurnaan. Penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data kualitatif yang terdiri dari studi literatur dan focus group discussion. Penelitian bertujuan memberikan masukan atas KUP yang saat ini masih dalam proses pembahasan dengan menekankan pada aspek kemudahan (ease of administration), keadilan (equity) dan kepastian hukum (law enforcement). Hasil penelitian ini menekan-kan pada hal-hal terkait (i) perlunya...
This research discusses the transfer pricing audit performance of Directorate General of Taxes (DGT) based on the tax court stipulation during fiscal year 2015-2019. This research employed qualitative research method. The data were... more
This research discusses the transfer pricing audit performance of Directorate General of Taxes (DGT) based on the tax court stipulation during fiscal year 2015-2019. This research employed qualitative research method. The data were collected through literature review and interview. The findings showed that the cases brought to the tax court solely due to administrative and technical matters had been quite significant in number, which were more than 40% of the cases settled. Unfortunately, inappropriate assessment process took the larger proportion in the failure in complying with the technical and administrative rules while conducting the audits. On the other hand, in regards with non-technical and administrative issues, DGT mostly won the cases. It means that DGT were more reliable in auditing once it complied with the technical and administrative matters. The research also shows the DGT has fully realized that the infrastructure of transfer pricing handling needs support from various aspects.
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... more
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This article is a critical review and as a means of lesson learned for Indonesia taxation system based on the taxation reform undertaken by Norwegian government as a member of welfare state and OECD, that is considered as a country with... more
This article is a critical review and as a means of lesson learned for Indonesia taxation system based on the taxation reform undertaken by Norwegian government as a member of welfare state and OECD, that is considered as a country with high tax ratio. It is also a state which has succeed to realize welfare and income distribution without distort domestic economic stabilization. In this article, it is discussed how the Norwegian government fully aware of the role of tax reform as a mandatory task to reach the state objective by optimizing taxation as instrument of social welfare, productivity improvement and stimulus to realize friendly investment environment. Several tax reform agendas such as reduction of corporate income tax, prevention on profit shifting and until the optimization of the use of big data to support the tax reform. Indonesia on its tax reform agenda which has been commenced in 1983 has transformed significantly for many aspects such as administrative affairs and the way the government to implement the tax policy. These measures have aligned with global tax trend. However, several works remain such less optimize tax ratio during the last one decade.
Artikel ini merupakan critical review sekaligus sebagai sarana pembelajaran bagi sistem perpajakan di Indonesia atas reformasi sistem perpajakan yang dilakukan oleh pemerintah Norwegia sebagai salah satu dari kelompok negara welfare state yang oleh OECD dinilai berhasil memiliki tax ratio yang cukup tinggi sekaligus mampu menciptakan pemerataan penghasilan tanpa mendistorsi kegiatan ekonomi domestik. Dalam artikel ini diuraikan bagaimana pemerintah Norwegia memahami sepenuhnya bahwa reformasi pajak merupakan suatu keniscayaan untuk mencapai tujuan negara yaitu menggunakan instrumen pajak sebagai instrumen pemerataan sosial, peningkatan produktivitas dan stimulus untuk mewujudkan lingkungan ekonomi yang ramah terhadap investasi. Beberapa agenda reformasi yang diulas seperti kebijakan penurunan tarif pajak penghasilan korporasi, pencegahan terjadinya profit shifting hingga pengoptimalan penggunaan teknologi dan big data dalam sistem perpajakan. Indonesia dalam perjalanan reformasi perpajakan sejak 1983 telah mengalami perubahan yang cukup signifikan baik dalam hal administrasi dan implementasi kebijakan pajak sesuai dengan tren reformasi perpajakan global. Namun, catatan penting dalam perjalanan reformasi perpajakan Indonesia adalah masih rendahnya tingkat kepatuhan dan masih rendahnya tax ratio Indonesia dalam kurun waktu satu decade terakhir.
Artikel ini merupakan critical review sekaligus sebagai sarana pembelajaran bagi sistem perpajakan di Indonesia atas reformasi sistem perpajakan yang dilakukan oleh pemerintah Norwegia sebagai salah satu dari kelompok negara welfare state yang oleh OECD dinilai berhasil memiliki tax ratio yang cukup tinggi sekaligus mampu menciptakan pemerataan penghasilan tanpa mendistorsi kegiatan ekonomi domestik. Dalam artikel ini diuraikan bagaimana pemerintah Norwegia memahami sepenuhnya bahwa reformasi pajak merupakan suatu keniscayaan untuk mencapai tujuan negara yaitu menggunakan instrumen pajak sebagai instrumen pemerataan sosial, peningkatan produktivitas dan stimulus untuk mewujudkan lingkungan ekonomi yang ramah terhadap investasi. Beberapa agenda reformasi yang diulas seperti kebijakan penurunan tarif pajak penghasilan korporasi, pencegahan terjadinya profit shifting hingga pengoptimalan penggunaan teknologi dan big data dalam sistem perpajakan. Indonesia dalam perjalanan reformasi perpajakan sejak 1983 telah mengalami perubahan yang cukup signifikan baik dalam hal administrasi dan implementasi kebijakan pajak sesuai dengan tren reformasi perpajakan global. Namun, catatan penting dalam perjalanan reformasi perpajakan Indonesia adalah masih rendahnya tingkat kepatuhan dan masih rendahnya tax ratio Indonesia dalam kurun waktu satu decade terakhir.
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The object of the research is to analyze challenges the government faces in its attempt to simplify the structure of excise tax on tobacco to reduce tax avoidance by Cigarette Manufacturers in Indonesia. The Indonesian government aims to... more
The object of the research is to analyze challenges the government faces in its attempt to simplify the structure of excise tax on tobacco to reduce tax avoidance by Cigarette Manufacturers in Indonesia. The Indonesian government aims to simplify the tobacco excise rate structure from previously 12 to 5 layers as planned in 4 years during 2018-2021 period). Simplification of the excise tax structure on tobacco is expected to reduce tobacco consumption while at the same time increase tobacco tax revenues. The policy involves various actors, which is why it is perceived as having both merits and demerits in accordance with stakeholder perspectives. The research used a descriptive qualitative research methodology based on in-depth interview of key informants. Results showed that there is no indication that the implementation of regulation No.146 /PMK.10 /2017 has affected tobacco consumption. It is also revealed that tobacco industry stakeholders intervened in the drafting and implementation of the regulation , which in part created difficulties for the government to achieve agreement among the relevant stakeholders, exemplified by the postponement of the policy to simplify the tax structure. Keywords: Excise, excise avoidance, excise r ate, negative externality economy of development
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This article discusses the implementation of tax rules on debt-to-equity ratio in Indonesia. One of prolific profit shifting to minimize tax obligation performed by MNEs is through injecting huge amount of debt including debt from related... more
This article discusses the implementation of tax rules on debt-to-equity ratio in Indonesia. One of prolific profit shifting to minimize tax obligation performed by MNEs is through injecting huge amount of debt including debt from related parties as the equity. Therefore, the tax bases erosion exists due to excessive payment of interest calculated as deductible expenses against taxable income. This research occupies qualitative research, the data was collected through desk study and interview. The research shows that the implementation of this rule is a moving forward on Indonesia taxation system. However, it remainds task, such as the question whereas the ratio has been the reflection of business' equity structure. In addition, it needs to further scrutinize that each industries demand specific equity structure. Abstrak Artikel ini membahas penerapan ketentuan perpajakan terkait perbandingan hutang dan modal ratio di Indonesia sebagai salah satu bentuk pengalihan laba untuk minimalisir beban pajak oleh perusahaan multi nasional dengan melakukan pinjaman jumlah besar kepada pihak afiliasi sebagai modal usaha. Akibatnya, terjadi penggerusan basis pemajakan di Indonesia dengan pembayaran bunga dengan jumlah yang tidak rasional untuk mengurangi penghasilan neto. Penelitian ini menggunakan metode penelitian kualitatif dengan teknik pengumpulan data kualitatif. Hasil penelitian menunjukkan bahwa ketentuan yang diterapkan saat ini merupakan salah satu langkah maju dalam mencegah terjadinya erosi basis pemajakan, yaitu menetapkan rasio utang terhadap modal sebesar 4:1. Namun, ketentuan tersebut masih menyisakan pekerjaan rumah seperti apakah rasio demikian benar-benar mampu mencerminkan struktur permodalan suatu entitas bisnis dimana setiap sektor industri memiliki karakteristik struktur permodalannya masing-masing. Kata Kunci: Perbandingan Utang dan Modal; Transfer Pricing; Penggeseran Laba; Erosi Basis Pemajakan, Prinsip Kewajaran 1 Merupakan artikel hasil penelitian.
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this article aimed to exemplify the dynamic transformation stages of indonesia Tax Authority's shared values since the beginning of tax administration reform in 1983 until today, specifically in facing digital economic era. This article... more
this article aimed to exemplify the dynamic transformation stages of indonesia Tax Authority's shared values since the beginning of tax administration reform in 1983 until today, specifically in facing digital economic era. This article also aimed to comprehensively explain the dynamics of shared values followed by organization structural changes embedded to the shared value transformation. At the end, the shared-values are reflected to the readiness of indonesia tax authority to face the challenges in tax business in this digital era. this research adopted constructivist paradigm with a qualitative research method. the techniques of data collection were literature reviews, documentation studies, and in-depth interview. the research showed that indonesia tax authority has made shared-value transformation in an incremental pattern. on the other hand, the organization structural changes and supporting infrastructure to implement core business transformation have been quite progressive. Besides, changes in leadership have not been transformative. therefore, it needs serious measure to internalize shared-values vividly on daily activities and to transform the leadership style. Abstrak: Artikel ini membahas mengenai dinamika perubahan budaya organisasi otoritas pajak Indonesia, Direktorat Jenderal Pajak sejak masa reformasi 1983 hingga masa terkini dalam menghadapi era ekonomi digital. Selain itu, perubahan budaya organisasi dari masa ke masa yang diikuti dengan perubahan struktur organisasi sejak dilaksanakannya reformasi perpajakan pada tahun 1983 akan dibahas dengan komprehensif sebagai acuan untuk memahami dinamika perubahan budaya yang telah dilaksanakan. Pada akhirnya perubahan budaya ini dihadapkan pada kesiapan institusi perpajakan dalam menghadapi tantangan pemajakan atas dinamika kegiatan entitas bisnis. Penelitian ini menggunakan paradigma kontruktivis dengan metode penelitian kualitatif. Teknik pengumpulan data dilakukan dengan studi literatur, studi dokumentasi serta wawancara mendalam. Hasil penelitian menunjukkan bahwa perubahan budaya organisasi terjadi di Direktorat Jenderal Pajak, namun bersifat incremental, berbeda dengan perubahan struktur organisasi dan infrastruktur pendukung pelaksanaan core business yang demikian progresif. Selain itu, perubahan gaya kepemimpinan juga masih belum bersifat transformatif. Dengan demikian, upaya untuk menginternalisasikan budaya organisasi yang telah diciptakan menjadi nilai-nilai bersama dalam kegiatan sehari-hari serta perubahan gaya kepemimpinan yang transformative masih sangat diperlukan. Kata kunci: shared-value, ekonomi digital, administrasi pajak, otoritas pajak
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This article examines transfer-pricing implementation and challenges in Indonesia since its first tax reforms in 1983. The OECD has been formulating guidelines, and the concept of the arm’s-length principle, since 1979, lately through the... more
This article examines transfer-pricing implementation and challenges in Indonesia since its first tax reforms in 1983. The OECD has been formulating guidelines, and the concept of the arm’s-length principle, since 1979, lately through the Action Plan on Base Erosion and Profit Shifting (‘BEPS’) in July 2013. The government of Indonesia put serious effort into transfer-pricing issues in the late 2000s, when it identified high numbers of potential transfer-pricing abuses. This research takes a qualitative approach — the data was collected through a literature review and interviews. It shows that the arm’s-length principle was adopted in Indonesia when tax reforms began in 1983, but its implementation didn’t start until 2008 due to a lack of expertise in transfer pricing. Since
its implementation, the tax authority has faced technical challenges due to a lack of competent experts. When Indonesia declared their commitment to implement transfer pricing rules following the OECD BEPS Action Plan 2013, the tax authority should have followed global examples of transfer-pricing policy. In Indonesia, this policy
implementation is still in progress, with many improvements required.
its implementation, the tax authority has faced technical challenges due to a lack of competent experts. When Indonesia declared their commitment to implement transfer pricing rules following the OECD BEPS Action Plan 2013, the tax authority should have followed global examples of transfer-pricing policy. In Indonesia, this policy
implementation is still in progress, with many improvements required.
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Brief explanation of BEPS Action Plan and its implementation in Indonesia
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Theoretical aspect of beneficial owner in brief and the application of beneficial owner qualification in Indonesia tax regulation
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Abstract The provision as stated in Law No. 22 year 1999 concerning Local Government and Law No. 25 Year 1999 concerning The Fiscal Balance between Central Government and Local Government has led to the fundamental change of... more
Abstract The provision as stated in Law No. 22 year 1999 concerning Local Government and Law No. 25 Year 1999 concerning The Fiscal Balance between Central Government and Local Government has led to the fundamental change of administrative relation between Central Government and Local government, specifically regarding revenue and expenditure authority. The main objective of this regulation is to establish a strong legal basis for the implementation of local autonomy. Furthermore, the policy has been projected to encourage competition among Local Government, to develop service quality and to ease the Local Government control on budget allocation. As the consequence, gradually, Local Government should be able to fulfill its budget independently. To support the development of independent funding, Central Government formulated the policy regarding the provision of fiscal incentives; reduction, relief and exemption of local tax and user charge for investment that should be implemented by Local Government. Beside to support Local Government financial independent, this policy is also intended to become a multiplier instrument that affects the development of a region. Garut regency became the study site for this research based on consideration that Garut regency currently is an infant industrial area where potentially will be an investment target area. The aim of this research is to describe the implementation and the effect of the policy regarding providing incentives; reduction, relief and exemption of local tax and user charge for investment in region. In this research, qualitative approach and qualitative method has been occupied. The data collection was conducted through literature study, field study and in-depth interview with key informant. Then, the data analysis was conducted by using qualitative technique. Based on research, it is found that the policy could not be implemented because of many factors. First, lack of preparation and formulation ability of Central Government formulator while designing the grand policy. Second, lack of socialization from Central Government. Third, lack of readiness and ability of Local Government to run new policy while they must run their routine activity and addressed their bureaucracy problems. Fourth, Local Government financial problem, which is unable to fulfill its spending even for routine activities. Thus, budget allocation for investment is just wishful thinking. Finally, the investor opinion is that this policy will not affect their business significantly because local tax instrument, especially, will not affect the amount of their transactions.
Research Interests: Taxation and Tax Policy
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Writing Clinic 101, Writing scientific article step-by-step
