Neni Susilawati

Physicians’ diverse incomes make it difficult to define the status of independent personal services, especially in non-employee hospitals or clinics. To ensure that the income tax policy for physician independent personal services is consistent with the philosophy of independent personal services and presumptive tax, defining the concept of independent personal services for physicians is crucial. This research examines key independent personal service criteria to define independent personal service for physicians. Qualitative data was collected through literature reviews, in-depth interviews, and observation. The results indicated that the criteria for physicians who are eligible to be referred to as a class of independent personal services are doctors who practice independently, as well as doctors who practice in hospitals or clinics with non- employee status and receive patient payments for their services. In addition to these criteria, there are physicians with employee requirements and physicians who engage in business activities. After this, further research is required to determine whether the income of physicians derived from hospitals or clinics as non-employees qualifies for the application of the presumptive tax policy in determining net income as the basis for imposing income tax.

Physicians’ diverse incomes make it difficult to define the status of independent personal services, especially in non-employee hospitals
or clinics. To ensure that the income tax policy for physician independent personal services is consistent with the philosophy of independent
personal services and presumptive tax, defining the concept of independent personal services for physicians is crucial. This research examines key independent personal service criteria to define independent personal service for physicians. Qualitative data was collected through literature reviews, in-depth interviews, and observation. The results indicated that the criteria for physicians who are eligible to be referred to as a class of independent personal services are doctors who practice independently, as well as doctors who practice in hospitals or clinics with nonemployee status and receive patient payments for their services. In addition to these criteria, there are physicians with employee requirements
and physicians who engage in business activities. After this, further research is required to determine whether the income of physicians derived from hospitals or clinics as non-employees qualifies for the application of the presumptive tax policy in determining net income as the basis for imposing income tax.

The level of cigarette excise rates is one of the factors of cigarette costs. However, it is unclear how high the cigarette excise rate should be in order to reduce smoking in Indonesia. The aim of this research was to see how effective the cigarette excise tariff policy was at lowering public cigarette usage. The study conducted a quantitative approach, employing survey data collection techniques on a number of smokers as well as in-depth interviews. The data indicated that a 12.5% increase in the cigarette excise charge had a negligible effect on reducing cigarette consumption. The author identified numerous variables that contributed to the tobacco excise tax increase's ineffectiveness as a policy.

Tax transparency issues always arise from public opinion regarding tax compliance. There is not much empirical evidence yet regarding its
effectiveness in improving tax compliance. However, practice in several countries shows that public disclosure of tax information has had a
positive impact on reducing tax arrears and the level of tax non-compliance. Naming and shaming is one of the public disclosure instruments.
For this reason, this study compares naming and shaming practices in several countries and explores public opinion on the naming and shaming
approach. The results show that most of the respondents supported the concept of public disclosure on tax through naming and shaming to exert
social control over taxpayers’ behaviours that harm state revenues.

The level of cigarette excise rates is one of the factors of cigarette costs. However, it is unclear how high the cigarette excise rate should be in order to reduce smoking in Indonesia. The aim of this research was to see how effective the cigarette excise tariff policy was at lowering public cigarette usage. The study conducted a quantitative approach, employing survey data collection techniques on a number of smokers as well as in-depth interviews. The data indicated that a 12.5% increase in the cigarette excise charge had a negligible effect on reducing cigarette consumption. The author identified numerous variables that contributed to the tobacco excise tax increase's ineffectiveness as a policy.

Policy-making strength is an integral part of the government vigor. When policies fail, monetary and fiscal costs would significantly increase. Covid-19's Tax Incentive is one of the costs that must be incurred due to the Covid-19 pandemic. However, the absorption of this tax incentive has not been optimal, as indicated by the large gap between the budget and the realization of the tax incentives absorption. This research's aims are to evaluate the policy effectiveness of the Covid-19's tax incentives and analyzing the prospective policy of extended provision based on the evidences. This qualitative research was conducted with literature study as data collection technique. The qualitative data was processed using NVivo software. As the result, the policy aims of Covid-19's Tax Incentives are to maintain the economic growth stability, maintain people's purchasing power, maintain the productivity of certain sectors, support the handling of the Covid-19's impact...

Indonesia is a predominantly Muslim country. There is an issue with tax collection, with some groups consider it to be haram or prohibited, while others argue the opposite. Muhammadiyah Executive Board is one of the existing Islamic community organizations in Indonesia. This study aimed to measure the perceptions of Muhammadiyah Executive Board on tax collection in Indonesia. This research used quantitative approach and survey was conducted as data collection technique. The results of the research show that Muhammadiyah Executive Board's perception on tax collection in Indonesia is negative based on the Robbins and Sobur's theory. As a recommendation to lead the negative perceptions to be positive, it is necessary to do more dissemination and accountability reporting on the use of tax funds.

The organizational fairness literature is frequently used by fairness scholars to evaluate tax fairness models, conceptions, and measurements, even though tax fairness and tax justice are context-dependent and require further formulation. However, the generalizability of organizational justice studies to other domains and the extent to which context affects justice perceptions remain unknown. There is a dearth of literature that defines the terms tax fairness, tax equity, tax equality, and tax justice accurately. The purpose of this research is to distinguish between the tax phrases "fairness," "equity," "equality," and "justice." Additionally, the author refined the tax words inside the operationalized idea to produce more precise measures for future research. A systematic literature review was conducted as the research method, utilizing the PRISMA research approach and NVivo for qualitative data processing. As a result of the research findin...

There is no disagreement about accountants' expertise in bookkeeping. Initially, the assumed tax policy was meant to alleviate bookkeeping requirements for small and medium-sized businesses that were unable to do so. However, why does the accounting profession benefit from not performing bookkeeping if it has a specific gross revenue? This issue encourages authors to evaluate Indonesia's presumptive tax regulations for accountants' professional services. The objectives of this research are to ascertain why accountants employ Net Income Calculation Norms to determine their income taxes, to assess presumptive tax policies through the perspective of tax collection principles, and to explore more suitable presumptive tax policies for the accounting profession. This study applies a qualitative method, collecting data through in-depth interviews. The findings indicate that the accounting profession's presumptive tax policy fulfills the concept of ease of administration for...

Literasi pajak merupakan faktor krusial yang memengaruhi tingkat kepatuhan pajak dalam sistem pemungutan yang menerapkan self assessment. Masih rendahnya tingkat kepatuhan Wajib Pajak Orang Pribadi (WP OP) di Indonesia salah satunya diduga karena rendahnya literasi Pajak Penghasilan Orang Pribadi (PPh OP). Tujuan penelitian ini adalah mengukur tingkat literasi PPh OP di wilayah Jakarta, Bogor, Depok, Tangerang, dan Bekasi (Jabodetabek) serta mengidentifikasi faktor determinannya. Penelitian dilakukan dengan pendekatan kuantitatif dan teknik pengumpulan data survei dan wawancara mendalam. Hasil penelitian menunjukkan bahwa tingkat literasi PPh OP di Jabodetabek adalah sedang. Tingkat literasi sedang ini adalah karena kurangnya ketertarikan WP OP untuk mencari informasi tentang pajak dan kurang efektifnya sosialisasi pajak yang dilakukan oleh otoritas pajak. Peneliti merekomendasikan optimalisasi penggunaan sosial media sebagai sarana edukasi pajak untuk masyarakat yang efisien dan ef...

Abstract. This study aims to analyse the implementation of e-SAMSAT in the Province of Bali after a year and its inhibiting factors. This study uses a qualitative research method with in-depth interviews and observations as data collection techniques. The results of the study indicate that after a year of implementation, e-SAMSAT has not shown significant benefits, either in increasing vehicle tax revenues or the ease of administration. The main inhibiting factors found are that e-SAMSAT is not a full-online system, minimum socialisation of e-SAMSAT to the community, and the habit of using formal or informal intermediary services that are still more popular in society. As for recommendations, the local revenue agency in collaboration with related SAMSAT and constabulary should be able to perfect e-SAMSAT into a fully online system especially in PKB payment procedures, intensifying e-SAMSAT socialisation to the community, and increasing positive dispositions among SAMSAT service offi...

The government always strives to boost tax revenue with various instruments and approaches, but the results are often not as expected. Of the various strategies, the tax payer- behavior approach is still rarely applied. The re-emergence of the issue of tax data publication through Pandora Paper after previously being surprised with the Panama Paper, is the right momentum to look back at tax transparency with the naming and shaming instrument. But before that, research is needed on whether the application of this approach is suitable to be applied in Indonesian society with a heterogeneous socio-cultural character. Therefore, the purpose of this study is to explore the level of social control of the community as an initial capital in implementing the public disclosure on tax in an effort to increase tax compliance. Quantitative approach was conducted with online survey as data collection technique. As the result, Indonesian people have strong social control, especially with the exist...

It is not straightforward to urge and prepare MSMEs to participate in the standard tax system. MSMEs must have adequate tax knowledge and competence to comply with their tax obligations after they enter the standard tax system. The research aims to develop a strategy for transitioning to a normal tax system from the perspective of both the taxpayer and the government, including the barriers encountered. This study used a qualitative approach and an in-depth interview to obtain data. A review of the literature was conducted, as well as in-depth interviews with DGT officials, tax scholars, tax practitioners, and SME taxpayers. The most recent rule on final income tax for MSMEs establishes a time restriction for applying the final income tax rate and recording. The grace period was designed to teach MSMEs how to manage their bookkeeping and other obligations under the conventional tax system while growing their business. According to the study's findings, MSMEs taxpayers do not hav...

It is not straightforward to urge and prepare MSMEs to participate in the standard tax system. MSMEs must have adequate tax knowledge and competence to comply with their tax obligations after they enter the standard tax system. The research aims to develop a strategy for transitioning to a normal tax system from the perspective of both the taxpayer and the government, including the barriers encountered. This study used a qualitative approach and an in-depth interview to obtain data. A review of the literature was conducted, as well as in-depth interviews with DGT officials, tax scholars, tax practitioners, and SME taxpayers. The most recent rule on final income tax for MSMEs establishes a time restriction for applying the final income tax rate and recording. The grace period was designed to teach MSMEs how to manage their bookkeeping and other obligations under the conventional tax system while growing their business. According to the study's findings, MSMEs taxpayers do not have a distinct strategy for dealing with the conventional tax system. They do, however, have commercial plans that overlap with the transition strategy. On the other hand, the government, through DGT, launched a plan called Business Development Services. The challenges of human resources and initiative affect both government and MSMEs taxpayers. This article examines the strategic procedures necessary to convert MSME taxpayers from a presumptive tax regime to the implementation of a conventional tax system, as well as the barriers encountered in achieving tax equity. The report proposes a transition strategy from a presumptive, tax regime to the implementation of a conventional tax system on the hard-to-tax sector by the Indonesian tax authorities and MSME taxpayers.

The organizational fairness literature is frequently used by fairness scholars to evaluate tax fairness models, conceptions, and measurements, even though tax fairness and tax justice are contextdependent and require further formulation. However, the generalizability of organizational justice studies to other domains and the extent to which context affects justice perceptions remain unknown. There is a dearth of literature that defines the terms tax fairness, tax equity, tax equality, and tax justice accurately. The purpose of this research is to distinguish between the tax phrases "fairness," "equity," "equality," and "justice." Additionally, the author refined the tax words inside the operationalized idea to produce more precise measures for future research. A systematic literature review was conducted as the research method, utilizing the PRISMA research approach and NVivo for qualitative data processing. As a result of the research findings, the phrase "tax fairness," which was previously believed to refer to a lesser degree of tax justice than "tax equity," is now used to refer to tax justice in a broader sense. Tax equity has the most extensive set of characteristics and indicators. Meanwhile, the word "tax justice" refers to a more specialized area of law and procedure, namely tax law. The phrase "tax equity" is included in the indicator "tax fairness," although the term "tax equality" is rarely used in the worldwide tax literature. The more distinct the tax terms, the easier it will be for the tax researcher to use terms like tax fairness, tax justice, tax equity, and tax equality correctly.

There is no disagreement about accountants' expertise in bookkeeping. Initially, the assumed tax policy was meant to alleviate bookkeeping requirements for small and medium-sized businesses that were unable to do so. However, why does the accounting profession benefit from not performing bookkeeping if it has specific gross revenue? This issue encourages authors to evaluate Indonesia's presumptive tax regulations for accountants' professional services. The objectives of this research are to ascertain why accountants employ Net Income Calculation Norms to determine their income taxes, to assess presumptive tax policies through the perspective of tax collection principles, and to explore more suitable presumptive tax policies for the accounting profession. This study applies a qualitative method, collecting data through indepth interviews. The findings indicate that the accounting profession's presumptive tax policy fulfills the concept of ease of administration for taxpayers but not the principle of substance over form or revenue productivity. The government should deregulate the policy of Net Income Calculation Norms for Accountant Professional Services so that it maintains consistency with the policy, the objective of providing presumptive taxation to taxpayers with a certain gross sale.

The government always strives to boost tax revenue with various instruments and approaches, but the results are often not as expected. Of the various strategies, the taxpayer behavior approach is still rarely applied. The re-emergence of the issue of tax data publication through Pandora Paper after previously being surprised with the Panama Paper is the right momentum to look back at tax transparency with the naming and shaming instrument. But before that, research is needed on whether the application of this approach is suitable to be applied in Indonesian society with a heterogeneous socio-cultural character. Therefore, the
purpose of this study is to explore the level of social control of the community as initial capital in implementing the public disclosure on tax in an effort to increase tax compliance. A quantitative approach was conducted with the online survey as a data collection technique. As the
result, Indonesian people have strong social control, especially with the existence of social media. The majority of respondents support if the publication of tax data is applied. Public disclosure on tax has a significant role in shaping tax morals.

The government always strives to boost tax revenue with various instruments and
approaches, but the results are often not as expected. Of the various strategies, the tax payerbehavior approach is still rarely applied. The re-emergence of the issue of tax data publication
through Pandora Paper after previously being surprised with the Panama Paper, is the right
momentum to look back at tax transparency with the naming and shaming instrument. But
before that, research is needed on whether the application of this approach is suitable to be
applied in Indonesian society with a heterogeneous socio-cultural character. Therefore, the
purpose of this study is to explore the level of social control of the community as an initial
capital in implementing the public disclosure on tax in an effort to increase tax compliance.
Quantitative approach was conducted with online survey as data collection technique. As the
result, Indonesian people have strong social control, especially with the existence of social
media. The majority of respondents support if the publication of tax data is applied. Public
disclosure on tax has a significant role in shaping tax morals.

Literasi pajak merupakan faktor krusial yang memengaruhi tingkat kepatuhan pajak dalam sistem pemungutan yang
menerapkan self-assessment. Masih rendahnya tingkat kepatuhan Wajib Pajak Orang Pribadi (WP OP) di Indonesia salah
satunya diduga karena rendahnya literasi Pajak Penghasilan Orang Pribadi (PPh OP). Tujuan penelitian ini adalah
mengukur tingkat literasi PPh OP di wilayah Jakarta, Bogor, Depok, Tangerang, dan Bekasi (Jabodetabek) serta
mengidentifikasi faktor determinannya. Penelitian dilakukan dengan pendekatan kuantitatif dan teknik pengumpulan data
survei dan wawancara mendalam. Hasil penelitian menunjukkan bahwa tingkat literasi PPh OP di Jabodetabek adalah
sedang. Tingkat literasi sedang ini adalah karena kurangnya ketertarikan WP OP untuk mencari informasi tentang pajak
dan kurang efektifnya sosialisasi pajak yang dilakukan oleh otoritas pajak. Peneliti merekomendasikan optimalisasi
penggunaan sosial media sebagai sarana edukasi pajak untuk masyarakat yang efisien dan efektif. Paradigma bahwa pajak
bersifat tidak kontra prestasi perlu diubah. Pemerintah perlu inovasi agar masyarakat memiliki ketertarikan lebih tinggi dan
merasa bangga apabila berpartisipasi aktif dalam pembangunan melalui pajaknya. Penelitian yang mendalami tentang
taxpayer behavior merupakan penelitian yang menarik bagi penelitian lain agar persoalan klasik kepatuhan WP OP ini
perlahan dapat terpecahkan.

Thin capitalization rules are an effective instrument used by the tax authorities in many countries to prevent tax avoidance attempts through base erosion. These rules must be applied while maintaining adherence to the substance over form and the arm's length principles. In Indonesia's case, a stricter thin capitalization rule enables the country to overcome issues of taxation involving multinational corporations as well as issues of base erosion and profit shifting (BEPS). However, in comparison to other countries, the debt-to-equity ratio (DER) applied in Indonesia as part of the country's thin capitalization rule is considered lax. With a tax policy that is non-disincentive to business activities as well as lessons learnt from the regulations prevailing in China in mind, a number of suggestions for a more effective thin capitalization rule in Indonesia are offered, including DER review, application of the arm's length principle as an alternative, revision of the definition and scope of debt, and regulations improvement by providing clarity on the time basis of interest financing, treatment of the penalty imposed on late debt payment, treatment of interest income not considered as an expense to the borrower, and treatment of interest expense that cannot be carried forward to the subsequent period.

When a type of tax is the primary source in a local revenue structure, it certainly will have implications for the high collection costs. Vehicle Tax is the most significant contributor to provincial tax revenue for some regions in Indonesia, such as the Province of Bali. To improve tax administration efficiency, the government applied innovation of Vehicle Tax payments named electronic SAMSAT (e-SAMSAT). E-Samsat application is aimed to increase the revenue and to provide ease of administration for taxpayers. This study aims to analyse the implementation of e-SAMSAT in the Province of Bali after a year and its inhibiting factors. This study uses a qualitative research method with in-depth interviews and observations as data collection techniques. The results of the study indicate that after a year of implementation, e-SAMSAT has not shown significant benefits, either in increasing vehicle tax revenues or the ease of administration. The main inhibiting factors found are that e-SAMSAT is not a full-online system, minimum socialisation of e-SAMSAT to the community, and the habit of using formal or informal intermediary services that are still more popular in society. As for recommendations, the local revenue agency in collaboration with related SAMSAT and constabulary should be able to perfect e-SAMSAT into a fully online system especially in PKB payment procedures, intensifying e-SAMSAT socialisation to the community, and increasing positive dispositions among SAMSAT service officers to support the success of program implementation. Abstrak. Ketika suatu jenis pajak merupakan sumber utama dalam struktur penerimaan di suatu daerah, tentu akan berimplikasi pada biaya pemungutannya yang tinggi. Demikian halnya pada Pajak Kendaraan Bermotor (PKB) yang merupakan penyumbang penerimaan pajak provinsi terbesar bagi daerah tertentu di Indonesia, seperti Provinsi Bali. Dalam rangka upaya peningkatan efisiensi administrasi perpajakannya, pemerintah menerapkan inovasi pembayaran PKB dengan electronic SAMSAT (e-SAMSAT). Selain bertujuan untuk meningkatkan penerimaan PKB, implementasi e-SAMSAT juga bertujuan untuk memberikan kemudahan administrasi bagi para Wajib Pajak (WP). Penelitian ini bertujuan untuk menganalisis implementasi e-SAMSAT di Provinsi Bali pasca setahun berjalan serta faktor penghambatnya. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data berupa wawancara mendalam dan observasi. Objek penelitian adalah Badan Pendapatan Daerah Provinsi Bali, SAMSAT Bali, dan wajib pajak kendaraan bermotor. Hasil penelitian menunjukkan bahwa e-SAMSAT belum menunjukkan manfaat signifikan, baik bagi peningkatan penerimaan PKB maupun bagi kemudahan administrasi WP. Faktor utama penghambat yang ditemukan adalah bahwa e-SAMSAT belum sepenuhnya full online system, masih minimnya sosialisasi e-SAMSAT kepada masyarakat, dan kebiasaan penggunaan jasa perantara formal ataupun informal yang masih lebih digemari masyarakat. Sebagai rekomendasi, untuk pencapaian tujuan inovasi e-SAMSAT yang lebih baik maka Badan Pendapatan Daerah bekerjasama dengan SAMSAT dan pihak Kepolisian terkait menyempurnakan e-SAMSAT menjadi full online system terutama dalam prosedur pembayaran PKB, lebih menggencarkan sosialisasi e-SAMSAT kepada masyarakat, dan meningkatkan disposisi positif di kalangan petugas pelayanan e-SAMSAT untuk mendukung kesuksesan implementasi program.

The Directorate General of Taxation as one of the government institutions in charge of taxation has been implementing electronic system service for Taxpayer, which is undertaken in form of payment service (e-Billing), reporting service (e-Filling), and facture serial number application service (e-Nofa). E-Bupot is a deduction receipt making, SPT (Tax Return) services, and tax return reporting service for Income Tax of Article 23 and 26 which utilizes the internet, in the aim to reduce the administrative burden of the Taxpayers. This research aims to analyze the tax compliance cost in the aftermath of Taxpayers’s application of e-Bupot and after they are aware of its advantages and disadvantages, and treated as research subject the e-Bupot Phase 1 User Taxpayers. This research applies quantitative approach with survey data collection technique using questionnaire instrument. The research shows that the application of e-Bupot system has proved to reduce compliance cost. The results obtained show that time cost and psychological cost borne by Taxpayers reduced since they used e-Bupot. As for the fiscal cost, the compliance cost borne by the Taxpayer is still the same. The advantage of e-Bupot system is it increases validity of tax withholding tax slip and Periodic Tax Return (SPT Masa) reporting in more practical manners.

The policy of occupational expenses is set as a deduction of income in the calculation of Article 21 Income Tax. This policy has been implemented for nearly a decade since its initial issuance in 2008 through the Minister of Finance Regulation 250/PMK.03/2008. This research aims to analyze the main determinants of occupational expenses while aligning them with current economic development. The qualitative research method is employed in this study by using data collection technique. Study results indicate that the main determining factor is transportation costs paid by permanent employees to travel back and forth from their home to the office, and that the policy regarding maximum limit of occupational expenses needs to be adjusted with a nominal increase when current economic development is taken into consideration.

Television is one of the favourite sources of entertainment and information for
the people in Indonesia, in addition to the internet. Hence, television can be used as an
effective instrument for the government to carry out extensive socialization program. The
purpose of this study is to analyse the implementation of tax socialization by the
Directorate General of Taxation (DGT) via television, includes opportunities and
obstacles. Qualitative research was conducted with in-depth interview and literature study as a data collection technique. As the result, since there is a low level of tax knowledge amongst the community (especially the lower middle class), which affects the low level of public tax consciousness, the implementation of broad tax socialization through television media is important because the amount of human resources in DGT is limited to direct socialization. However, the biggest obstacle for DGT is the limited funds to conduct tax socialization through television

This article describes the teacher's willingness to promote tax and the constraints. The often overlooked aspect of tax administration is the immense effort applied to build a partnership with the community to facilitate and improve voluntary compliance. Teachers, as one of informal leader in society, is such community. Primary data collected by survey method to high school teachers in Bogor and Jakarta in 2013 and 2015 respectively. This study finds that teachers have high willingness to participate in promote tax. Most of the them will transfer their tax knowledge and skill to their students and society. Furthermore, tax socialization and training can change their perspective of tax positively. However, lack of tax knowledge, both theoretically and practically, are the constraints. Most of them don't do their tax obligation in tax reporting because they never receive any tax withheld evidence. As the recommendation, teacher's empowerment as tax promoter can be one of solutions to develop tax people in Indonesia. Moreover, there should be more tax socialization and training for teachers, in this matter academician from universities can contribute more in such activities. The result of present study contributes to fields concerned with building tax people and improving tax morale. Further research to develop tax promoter concept from informal leader will be prospective for building tax people through community partnership.