Suchergebnisse

Indonesia is one of the countries with a high level of consumption of digital services. That potential encourages the government to collect Value Added Tax (VAT) on digital services, including foreign companies. However, in practice, issues related to efficiency and supervision were found. This paper aims to analyze the fulfillment of the principles of tax collection in collecting Value Added Tax (VAT) on digital services. The method used is qualitative with data collection through literature study. The analysis results show that the principle of Equity fulfills horizontal Equity because the fees are charged regardless of ability; Revenue Productivity has succeeded in increasing state revenue; Ease of administration, meets the aspects of certainty, convenience, simplicity, and efficiency. However, in terms of efficiency, it is feared that it could increase compliance costs due to the limited knowledge of PMSE tax. Transparency is not optimal because the absence of a physical presence in Indonesia makes it difficult to access data and information so that supervision is carried out; Neutrality is fulfilled because it supports the competitiveness of local business, while in terms of consumption, it is necessary to pay attention to VAT facilities on digital export services due to the potential for distortion of local digital service providers. So it can be said that the practice of collecting Value Added Tax (VAT) fulfills all aspects. However, several issues need more attention, especially efficiency, transparency, and neutrality.

This research examines the two components of the Slippery Slope framework, power, and trust, in influencing formal tax compliance in the West Sumatera and Jambi region. The supervision factors: Notice of Tax Warning and Notice of Tax Collection are used as a proxy of power, and public education program is used as a proxy of trust in the authority. Secondary data collected through documentation study is presented in panel data and then analyzed using panel data regression analysis. As this study uses a mixed quantitative and qualitative method, we conducted in-depth interviews with key informants to get a more robust analysis. This study shows that together and partially, these three factors have a positive and significant effect on formal tax compliance. Notice of Tax Warning and Notice of Tax Collection effectively deliver law enforcement's message as a coercive power through supervision efforts. At the same time, tax education programs are practical to encourage awareness and trust in the authority that ultimately improves tax compliance. This study recommends some improvements in administrative issues and strategies to reach more taxpayers, perform more fair treatment, and enhance compliance.

This article aims to analyze the implementation of groundwater tax on dewatering in DKI Jakarta Province and the factors causing the collection of groundwater tax on dewatering are not optimal in DKI Jakarta Province. The problem is focused on the ground water tax policy on dewatering in DKI Jakarta Province. To approach this problem, the theory of Merilee Grindle's about policy implementation was used. Data were collected through literature study and field study and analyzed qualitatively. Through this method, data and information obtained from field studies and literature studies were then processed to draw conclusions. This study concludes that there are interests that are affected in the implementation of groundwater tax on dewatering, especially the interests of the Regional Tax and Retribution Agency. It is related to the desired benefits of implementing the policy, namely increasing groundwater tax revenues in DKI Jakarta Province. Some factors caused the implementation of ground water tax on dewatering were not optimal are human resources that are still lacking in terms of quality and quantity, data collection and supervision have not been done well, lack of coordination between related agencies, lack of socialization and unclear implementation regulations

The objective of this study is to analyze the alternative progressive tax rates on idle land in DKI Jakarta. Researchers used qualitative method. Based on the results of the analysis through data collection carried out using literature studies and in-depth interviews with informants, it can be concluded that with this progressive tax rate policy alternative it is believed that it can suppress effectively and precisely the concentration pattern of land ownership and control as well as speculative behavior towards land and legal entities that hoard the land. These laws and government regulations were inadequate to be applicable to non-agricultural lands or lands with ownership, or use rights. It is due to both of them have not regulated the extent of non-agricultural land, as well as the area of land ownership rights, building use rights, and use rights either for individual or legal entities. The imposition of a progressive tax rate by looking at the length of ownership adopted by South Korean country was also considered capable of being a pretty good way dealing with this idle land problem. The results of study related to the imposition of a progressive tax rate on idle land using the excess scheme or additional collection on the building land tax has been previously imposed.

The objective of this study is to analyze the alternative progressive tax rates on idle land in DKI Jakarta. Researchers used qualitative method. Based on the results of the analysis through data collection carried out using literature studies and in-depth interviews with informants, it can be concluded that with this progressive tax rate policy alternative it is believed that it can suppress effectively and precisely the concentration pattern of land ownership and control as well as speculative behavior towards land and legal entities that hoard the land. These laws and government regulations were inadequate to be applicable to non-agricultural lands or lands with ownership, or use rights. It is due to both of them have not regulated the extent of non-agricultural land, as well as the area of land ownership rights, building use rights, and use rights either for individual or legal entities. The imposition of a progressive tax rate by looking at the length of ownership adopted by South Korean country was also considered capable of being a pretty good way dealing with this idle land problem. The results of study related to the imposition of a progressive tax rate on idle land using the excess scheme or additional collection on the building land tax has been previously imposed.

Abstract. This study aims to evaluate the tax policy on philanthropy in Indonesia. The data are analyzed using mixed approach. The findings of this study indicate that the lack of dynamics in current tax policy is not in harmony with the rapid development of increasingly varied philanthropic activities. Therefore, the donors and recipients face uncertainty related to taxation on philanthropy including tax treatment and tax incentives that can be obtained from the government. Applicable tax policies have not been able to provide incentives for various types of taxes. In other words, the policy of tax incentives on philanthropy activities has not been pull factor for the community to be more actively involved in philanthropy activities. Regulatory improvement is necessary, including accommodation of incentives for all types of taxes on philanthropy in Indonesia.Keyword: Policy Evaluation, Philanthropy, Tax Policy, Tax Incentives, Indonesia Abstrak. Penelitian ini bertujuan untuk mengevaluasi kebijakan pajak filantropi di Indonesia. Data dianalisis dengan menggunakan pendekatan campuran. Temuan penelitian ini menunjukkan bahwa kurangnya dinamika dalam kebijakan perpajakan saat ini tidak selaras dengan perkembangan pesat kegiatan filantropi yang semakin bervariasi. Oleh karena itu, para donor dan penerima menghadapi ketidakpastian terkait perpajakan filantropi termasuk perlakuan pajak dan insentif pajak yang dapat diperoleh dari pemerintah. Kebijakan pajak yang berlaku belum dapat memberikan insentif untuk berbagai jenis pajak. Dengan kata lain, kebijakan insentif pajak pada kegiatan filantropi belum menjadi faktor penarik bagi masyarakat untuk lebih aktif terlibat dalam kegiatan filantropi. Selanjutnya, masalah yang terkait dengan administrasi pajak masih ditemukan dalam implementasinya. Perbaikan regulasi diperlukan, termasuk akomodasi insentif untuk semua jenis pajak untuk filantropi di Indonesia.Kata kunci: Evaluasi Kebijakan, Filantropi, Kebijakan Pajak, Insentif Pajak, Indonesia