scholarly journals TAX CHALLENGES OF DIGITAL ECONOMY IN INDONESIA

2021 ◽  
Vol 16 (2) ◽  
pp. 159
Author(s):  
Susanna Hartanto
Keyword(s):  
Structured Interview ◽  
Unified Approach ◽  
Industry Data ◽  
Business Operations ◽  
Directorate General ◽  
The Government ◽  
Descriptive Method ◽  
Current Rule ◽  
Recent Government ◽  
Virtual Business

<p>E-commerce transactions emerged as a consequences of the new virtual business model that is used by some multinational entities expanding their business operations abroad in the international landscape. This study aims to explore ecommerce taxation in Indonesia including some factors like understandings and tax payer’s opinion of e-commerce taxation and current rule and tax mechanism of ecommerce which are supporting the implementation of e-commerce taxation. Factors studied related to taxation of e-commerce, including mechanism, monitoring system, and e-commerce transaction. Interviews were conducted from the side of fiscus (Directorate General of Taxation) and taxpayers in e-commerce industry. Data collection was used semi-structured interview, observation, and documentation. Data analysis of this research was descriptive method. The result of this study proves that taxation in e-commerce industry has not been implemented in a good manner. Socialization to e-commerce taxpayers should be conducted in more structured and comprehensive ways. Difficulties in the detection of e-commerce transactions bring its own problems, this is the biggest challenges in e-commerce transactions, namely the difficulty of the government to establish a clear and fair e-commerce tax rules. Recent government rule in November 2019 which accommodate economic substance from Unified Approach of OECD gives refreshment to those difficulties.</p>

scholarly journals MERDEKA BELAJAR-KAMPUS MERDEKA IN DEVELOPING BUSINESS THE ANALYSIS OF A POLICY IMPLEMENTATION: SLUM FREE URBAN PROGRAM (KOTAKU) IN BINJAI CITY

2021 ◽  
Vol 1 (4) ◽  
pp. 461-466
Author(s):  
Khaira Zakya ◽  
R Hamdani Harahap ◽  
Sakhyan Asmara
Keyword(s):  
Policy Implementation ◽  
Community Participation ◽  
Development Process ◽  
Residential Area ◽  
Qualitative Approach ◽  
Future Research ◽  
Regional Budget ◽  
Directorate General ◽  
The Government ◽  
Descriptive Method

Slum-free Urban Program (KOTAKU) is arranged by the Directorate General of Human Settlements, Presidential Regulation Number 2 of 2015, which instructs the development and expansion of urban regions by handling the residential environment's quality. The research shows that Binjai City has 21 Urban Villages included in the slums residential area. They are Tanah Merah, Bhakti Karya, Tanah Seribu, Puji Dadi, Binjai Estate, Rambung Barat, Rambung Timur, Timbang Langkat, Sumber Mulyorejo, Sumber Karya, Bandar Sinembah, Limau Mungkur, Paya Roba, Suka Maju, Suka Ramai, Tangsi, Satria, Berngam, Pekan Binjai, Damai, and Cengkeh Turi. The KOTAKU program gets its fund from the Kotaku program, Regional Budget (APBD), and communities' funds to manage the program. In this research, the methodology used was the descriptive method using a qualitative approach to focus on the current issues or phenomena during the research. The research shows the decrease of slums residential area from 315.6 Ha to 224.57 Ha. The implementation of the KOTAKU program has a resistor factor: the lack of socialization from the government regarding the program and the lack of community participation in the development process. This research concludes that the implementation of the KOTAKU program in Binjai City has corresponded to the local people requirements, and it creates a decrease of residential slums area to 30%. This research provides a recommendation: the government needs to make more socialization regarding the program and conduct direct coordination to the community to increase people's participation to run the KOTAKU program. The suggestion for future research is to conduct a bottom-up strategy so that many people are actively involved in the program

MERDEKA BELAJAR-KAMPUS MERDEKA IN DEVELOPING BUSINESS THE ANALYSIS OF A POLICY IMPLEMENTATION: SLUM FREE URBAN PROGRAM (KOTAKU) IN BINJAI CITY

2021 ◽  
Vol 1 (4) ◽  
pp. 461-466
Author(s):  
Khaira Zakya ◽  
R Hamdani Harahap ◽  
Sakhyan Asmara
Keyword(s):  
Policy Implementation ◽  
Community Participation ◽  
Development Process ◽  
Residential Area ◽  
Qualitative Approach ◽  
Future Research ◽  
Regional Budget ◽  
Directorate General ◽  
The Government ◽  
Descriptive Method

Slum-free Urban Program (KOTAKU) is arranged by the Directorate General of Human Settlements, Presidential Regulation Number 2 of 2015, which instructs the development and expansion of urban regions by handling the residential environment's quality. The research shows that Binjai City has 21 Urban Villages included in the slums residential area. They are Tanah Merah, Bhakti Karya, Tanah Seribu, Puji Dadi, Binjai Estate, Rambung Barat, Rambung Timur, Timbang Langkat, Sumber Mulyorejo, Sumber Karya, Bandar Sinembah, Limau Mungkur, Paya Roba, Suka Maju, Suka Ramai, Tangsi, Satria, Berngam, Pekan Binjai, Damai, and Cengkeh Turi. The KOTAKU program gets its fund from the Kotaku program, Regional Budget (APBD), and communities' funds to manage the program. In this research, the methodology used was the descriptive method using a qualitative approach to focus on the current issues or phenomena during the research. The research shows the decrease of slums residential area from 315.6 Ha to 224.57 Ha. The implementation of the KOTAKU program has a resistor factor: the lack of socialization from the government regarding the program and the lack of community participation in the development process. This research concludes that the implementation of the KOTAKU program in Binjai City has corresponded to the local people requirements, and it creates a decrease of residential slums area to 30%. This research provides a recommendation: the government needs to make more socialization regarding the program and conduct direct coordination to the community to increase people's participation to run the KOTAKU program. The suggestion for future research is to conduct a bottom-up strategy so that many people are actively involved in the program

scholarly journals Using Digital Technologies by Human Resource Management During COVID-19: A Case Study of E-Office and E-Learning

2020 ◽  
Vol 8 (2) ◽  
pp. 104-113
Author(s):  
Juliansyah Noor ◽  
Nurul Cahya Ari Rahutami ◽  
Yumhi Ahmad
Keyword(s):  
Human Resources Management ◽  
Group Discussion ◽  
Digital Technologies ◽  
Structured Interview ◽  
Case Study Method ◽  
Work From Home ◽  
Directorate General ◽  
E Learning ◽  
The Government

Digital Technologies (DTs) have been developed for employees of the Directorate General of Treasury (DGT) in Indonesia to help them access data and learn using e-office and e-learning. In Indonesia, the COVID-19 outbreaks have forced DGT employees to fully utilise DTs to work from home (WFH) during the government lockdown. This research employed a qualitative approach using a case study method. Moreover, five out of the fifty DGT employees in Banten Province were selected as informants via a purposive sampling method. Next, the five DGT employees shared their impressions in employing DTs during the COVID-19 outbreaks. In this study, the data analysis applied a semi-structured interview and organised a focus group discussion (FGD) with the informants. The findings showed that the e-office implementation plays a significant role in daily office activities and has become a means of WFH due to the COVID-19 outbreaks. This study is useful to support the implementation of e-office and e-learning. Furthermore, this study discovered that e-learning implementation had changed human resources management (HRM).

scholarly journals ANALISIS PENERAPAN PPN DAN PPH PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN SULAWESI UTARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Arifatul Mufarokhah ◽  
Jullie J. Sondakh ◽  
Sonny Pangerapan
Keyword(s):  
Local Governments ◽  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Applicable Law ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
The Government ◽  
Tax Reporting ◽  
Descriptive Method

The treasurer as functional officer has the obligation to deposit and report the tax payable. Examples of taxes that must be deposited and reported by the treasurer are Value Added Tax and Tax Article 22 in the activities of procurement of goods. Procurement of goods for the government is a process of activities to meet or provide the needs and supply of goods for central and local governments. The purpose of this study is to know how to calculate, deposit, and report Value Added Tax and Income Tax Article 22 on Procurement of Goods at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara. This research method using qualitative descriptive method. The result of the research shows that the calculation of Value Added Tax is subject to 10% tariff and for Tax of Article 22 is charged 1.5% tariff then deposited using billing code to Bank BNI. Calculation of VAT and Income Tax Article 22 in 2017 at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara is in conformity with the applicable law, but there are still some calculations performed by the treasurer that is not appropriate. In the case of reporting the treasurer does not report, the treasurer should conduct tax reporting in accordance with the rules stipulated by the Minister of Finance and the Directorate General of Taxes in order not to be subject to sanctions on tax administration.Keywords : Calculation, Deposit, Reporting, Value Added Tax, Income Tax Article

Tata kelola internal dan eksternal untuk mengatasi permasalahan pangan di Indonesia

2018 ◽  
Vol 13 (1) ◽  
Author(s):  
Reza Hendriyantore
Keyword(s):  
Good Governance ◽  
National Level ◽  
Open Government ◽  
Agricultural Cooperatives ◽  
Methodological Framework ◽  
Agricultural Cooperative ◽  
The Reformation ◽  
The Government ◽  
Good Access ◽  
Descriptive Method

The effort to put good governance in development in Indonesia is basically not new. Since the Reformation, the transformation of closed government into an open government (inclusive) has begun to be pursued. Highlighting the conflicts in the land sector that tend to strengthen lately, there are some issues that have intensified conflicts in the field, such as the lack of guaranteed land rights in various legal and policy products. In this paper, a descriptive method is considered important in identifying the applicable issue and methodological framework for addressing governance issues in Indonesia. To reduce such agrarian conflicts between farmers and the government, and as an effort to increase farmers' income, all farmers are incorporated into agricultural cooperatives. Agricultural cooperatives are structured down to the National Level. Thus, farmers participate in good access to the marketing of agricultural produce.Keywords:good governance, agrarian conflict, agricultural cooperative

ANALISIS IMPLEMENTASI PENCEGAHAN PENCUCIAN UANG MENGGUNAKAN CUSTOMER DAN ENHACED DUE DILLIGENCE DI BANK SYARIAH MANDIRI JAKARTA

Paradigma ◽  
2020 ◽  
Vol 17 (1) ◽  
pp. 72-86
Author(s):  
Siti Noviatun ◽  
Isfandayani
Keyword(s):  
Money Laundering ◽  
Data Retrieval ◽  
Data Display ◽  
Suspicious Transaction ◽  
Qualitative Descriptive ◽  
Proceeds Of Crime ◽  
The Government ◽  
Transaction Services ◽  
Data Reductions ◽  
Descriptive Method

Abstract             The main fuction of the Bank as an funding and lending activities by offering various types of financial transaction services an attractive choice for people who do money laundering to hide money proceeds of crime. Because of that the government and Indonesian Banks make regulations related prevent money laundering that contains Customer Due Dilligence and Enhanced Due Dilligence. Bank Mandiri Syariah has implementation Customer Due Dilligence and Enhanced Due Dilligence as an effort to prevent money laundering. This analyze aims for knowing implementation Customer Due Dilligence and Enhanced Due Dilligence that has been applied by Bank Syariah Mandiri. In this study using a qualitative descriptive method. Data retrieval is done by observation, interviews and documentation to three sources of informants Bank Syariah Mandiri KCP Bekasi Timur and one sources of informants that specifically handles money laundering prevention program that is SKAP( Satuan Kerja APU PPT) Bank Mandiri Syariah. Data analysis will be done by doing three steps, they are; data reductions, data display, and verification.The observation result shows that implementation Customer Due Dilligence done at the time prospective customer open the account and the Bank doubt information customer by doing identification and verification. implementation Enhanced Due Dilligence is done to customers Politically Exposed Person/ High Risk open the account, but in practiceat Bank Syariah Mandiri KCP Bekasi Timur done when there is suspicious transaction or there is a case. Reporting process suspicious transaction through the system SIAP (System Aplikasi APU PPT) to Satuan Kerja APU PPT (SKAP) Bank Syariah Mandiri then SKAP reports to PPATK (Pusat Pelaporan Analisis Transaksi Keuangan). From implementation Customer Due Dilligence and Enhanced Due Dilligence Bank Mandiri Syariah has been prevent money laundering enter the financial system at Mandiri Sharia Bank.

ANALISIS YURIDIS NORMATIF PUTUSAN PERKARA MAHKAMAH AGUNG KONSTITUSI RI No. 004/PUU-II/2004

2013 ◽  
Vol 7 (1) ◽  
pp. 7
Author(s):  
Doni Budiono
Keyword(s):  
The Body ◽  
Supreme Courts ◽  
Military Justice ◽  
State Administration ◽  
The Supreme Court ◽  
Directorate General ◽  
The Government ◽  
Government Rules ◽  
The Right ◽  
Tax Court

The  authority  of justice in Indonesia  is executed by  the Supreme Courts and  the  justice  boards/body under the Supreme Courts, including  the general  justice, religious affairs justice, military justice,  state administration  justice,  and  the Constitution Court. According to  certainty in  the Act of  Tax Court, Article1, clause  (5),  tax  dispute   refers to the legal dispute arising in the  taxation  affairs between the  tax payer or the  body  responsible for the  tax with   the government   executives  ( Directorate General of Tax) as the consequence of   the issue of  the decree for the  appeal  to the Tax  Court in accordance with the  tax Act, including the  charge  against the  execution of collection   in accordance with the  Act of Tax Collection by force. The  formation of Tax Court is  designed by  the Executives, in this case, the  Department of Finance, specifically  the Directorate   General  of Tax  which has the right to issue  law  more technical about  tax accord to Article 14,  letter A,  President Decree  no. 44  year 1974,  concerning the  basic  organization of the Department.  Based on  it,  it  is clear that  in addition to execute the government  rules and policy,  this body  has to execute judicial   rules and policy. This is against the  principles of  Judicative  Power/Authority in Indonesia,  which   clearly states that this body  should be under the Supreme Court.   Therefore. It is suggested that   the Act  No UU no.14 Year 2012 concerning  Tax Court   be revised  in accordance with the system of  Power Division  of Justice  as  stated in 45 Constitutions.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX COMPLIANCE TERHADAP PENYAMPAIAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI

2019 ◽  
Vol 3 (2) ◽  
pp. 19
Author(s):  
Mela Cyntia Sani ◽  
Khuznatul Zulfa Wafirotin ◽  
Ika Farida Ulfa
Keyword(s):  
Behavioral Control ◽  
Linear Regression Analysis ◽  
Tax Compliance ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Online Systems ◽  
Tax Returns ◽  
Directorate General ◽  
The Government

Individual Taxpayers (WPOP) experience problems every year due to difficulties in filling out SPT. The Directorate General of Taxes issued a new policy in providing easy Notification Services (SPT) using online systems namely e-Filling and e-SPT. The policy taken by the government turned out that there were still many obstacles faced by the KPP Pratama Ponorogo Tax Office regarding ponorogo's lack of understanding related to filling out SPT manually or online using e-SPT and e-Felling. So that this certainly can make taxpayers object to the submission of Annual Tax Returns, especially in terms of calculating the tax payable which must be calculated on its own. Data collection is done by using primary data in the form of questionnaires. The samples processed in this study were 100 respondents who were distributed to individual taxpayers registered at KPP Pratama Ponorogo. Data analysis method uses validity test and reliability test, hypothesis testing using multiple linear regression analysis. The results of this study indicate that the awareness of taxpayers, taxpayer intentions, taxpayer attitudes, subjective norms, behavioral control and ease of tax return filling process affect Tax Compliance (tax compliance) submission of Annual Tax Returns. This is because taxpayers know, understand and implement taxation provisions correctly and voluntarily so as to increase taxpayer compliance in fulfilling their obligations and are willing to report taxes with their own awareness.

Buying Behavior of Organizations for Software Products: Influence of Environmental Factors

2019 ◽  
Vol 118 (10) ◽  
pp. 252-271
Author(s):  
Md. Hashmathur Rehman ◽  
Dr. M. Rajkumar
Keyword(s):  
Environmental Factors ◽  
Board Members ◽  
Governing Board ◽  
Buying Behavior ◽  
Multiple Stakeholders ◽  
Software Products ◽  
Environmental Situation ◽  
Business Operations ◽  
Innovation Dynamics ◽  
The Government

The environmental situation for an organization is the environment in which an organization operates.It consists of multiple stakeholders such as governing board members, business competitors, suppliers,customers, the government, etc. They can influence the organization’s decision to adopt an innovation. The influence can ease the organization in adopting the innovation or it can block or affect negatively the organization’s decision to adopt the innovation. Dynamics of the market in which the organization operatesand business competitors will also influence the organization’s decision to adopt innovations.  Customers, Suppliers are sources who will exercise their powers and influence the organization’s decision. Governmentregulation is also equally important and will influence the organization’s decision to adopt innovation. In a nutshell, the environment will influence the organization’s decision to adopt innovations for its business operations.

A Policy Analysis Regarding Education, Career, and Governance of the Nurses in Bangladesh: A Qualitative Exploration

2021 ◽  
pp. 152715442098800
Author(s):  
Taufique Joarder ◽  
Md. Aslam Parvage ◽  
Lal B. Rawal ◽  
Syed Masud Ahmed
Keyword(s):  
Nursing Education ◽  
Stakeholder Analysis ◽  
The Body ◽  
Historical Factors ◽  
Governance Challenges ◽  
Directorate General ◽  
The Government ◽  
New Policies ◽  
Lower Castes ◽  
Qualitative Exploration

Nurses, short in production and inequitable in the distribution in Bangladesh, require the government’s efforts to increase enrolment in nursing education and a smooth career progression. Given the importance of an assessment of the current nursing scenario to inform the decision makers and practitioners to implement the new policies successfully, we analyzed relevant policies on education, career, and governance of nurses in Bangladesh. We used documents review and qualitative methods such as key informant interviews ( n = 13) and stakeholder analysis. We found that nursing education faced several backlashes: resistance from diploma nurses while attempting to establish a graduate (bachelor) course in 1977, and the reluctance of politicians and entrepreneurs to establish nursing institutions. Many challenges with the implementation of nursing policies are attributable to social, cultural, religious, and historical factors. For example, Hindus considered touching the bodily excretions as the task of the lower castes, while Muslims considered women touching the body of the men immoral. Nurses also face governance challenges linked with their performance and reward. For example, nurses have little voice over the decisions related to their profession, and they are not allowed to perform clinical duties unsupervised. To improve the situation, the government has made new policies, including upliftment of nurses’ position in public service, the creation of an independent Directorate General, and improvement of nursing education and service. New policies often come with new apprehensions. Therefore, nurses should be included in the policy processes, and their capacity should be developed in nursing leadership and health system governance.

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