TAXING DIGITAL ADVERTISING: A PROPOSAL TO INDONESIA

Tax on digital economy activities has become a widely discussed issue in the world because of the limitation on the permanent establishment concept in anticipating the digital economy's externalities. The failure of OECD countries to reach digital economic taxation agreements also caused these countries to take unilateral measures in securing their respective interests. Indonesia, as a country with considerable digital economy value in the Southeast Asia region, plans to implement the significant economic presence concept to secure its tax revenue that cannot be captured by PE concept in the digital cross-border transaction. However, the implementation of this new nexus could generate new challenges in the Indonesia taxation system. This study seeks to provide alternatives to the Indonesian government regarding the taxable presence and taxation methods on the digital economy, especially digital advertising, by conducting examination and evaluation through current nexuses, the international proposals, and other countries' experience in addressing tax challenges in the digital advertising.

MEMAHAMI KONSEP DAN SUBJEK PERTANGGUNGJAWABAN PIDANA DALAM PASAL 39A UNDANG-UNDANG NOMOR 28 TAHUN 2007 TENTANG PERUBAHAN KETIGA UNDANG-UNDANG NOMOR 6 TAHUN 1983 TENTANG KUP

In various cases of tax criminal acts, the board of directors is often subject to criminal liability on the grounds of being a signatory to the Tax Return (and/or Tax Invoice) and as a corporate organ that is deemed responsible for all company policies, activities, and operations. In addition, some cases of Tax Criminal Investigation impose criminal responsibility on the board of directors based on evidence of signature in the Tax Return and consideration of the principle of vicarious liability, which is the expansion or representation of liability for compensation under Private Law. This study aims to analyze the criminal liability doctrine adopted by Article 39A of Law Number 28 of 2007 concerning the Third Amendment to Law Number 6 of 1983 concerning General Provisions and Tax Procedures (UU KUP) and whether corporations can be held criminally liable in the offense of that Article. The theory and concepts used are criminal liability and analysis of the elements of Article 39A of the UU KUP, the main doctrines of criminal liability, the definition of legal entities, corporate taxpayers, and corporate liability. The results of the study found that corporate taxpayers as corporations are the subject of criminal liability in Article 39A, in addition to individuals, and Article 39A adheres to the principle of no crime without guilt.

URGENSI PENYERAGAMAN POLA KOMUNIKASI ACCOUNT REPRESENTATIVE DAN PERANNYA DALAM PENINGKATAN EFEKTIVITAS PENGAWASAN KEPATUHAN PAJAK

The low level of completion of SP2DK, which has an important function in fostering and monitoring taxpayers as a mechanism to increase voluntary taxpayer compliance become the reason for this paper. The low completion of SP2DK during the pandemic is thought to have arisen not only because the economic downturn but also due to ineffective communication problems in counseling activities. Using a qualitative research method with a phenomenological approach, the study utilizes several secondary data such as education level, psychology test results, and also primary data from survey results and in-depth interviews with Account Representatives. Research seeks to identify communication problems that arise from counseling activities. The results of research that found problems related to Account Representative communication competence suggest the urgency of uniforming communication patterns in counseling activities as an effective communication guide as well as mechanism to leverage Account Representative communication competence.

EFEKTIVITAS STRATEGI WEBINAR DALAM EDUKASI PENYULUHAN TENTANG KEBIJAKAN INSENTIF PERPAJAKAN DI MASA PANDEMI COVID-19 TERHADAP PARTISIPASI WAJIB PAJAK

The COVID-19 pandemic has had a major domino effect on industrial economies. Various policies and strategies are carried out by the government, one of the concrete steps is by issuing incentive and relaxation policies in the field of taxation for taxpayers. The Directorate General of Taxation (DGT) has the task of providing information dissemination on taxation and the current condition of COVID-19 has brought transformation to a webinar. This strategy is carried out to keep providing information and education on tax relief. This study aims to identify the extent of the influence of the webinar strategy on taxpayer participation. The sample technique in this study was purposive sampling and obtained 307 respondents who participated in the DJP webinar. This research uses a Computer Mediated Communication (CMC) theoretical approach to see the communication process of participants and speakers in a communication technology-based webinar. From the research results, it was found that there was a significant influence in the use of webinars. This is shown from the aspect of system quality, quality of information, service quality from webinars through the Zoom Meeting application, thereby increasing taxpayer participation.

ANALISIS ASPEK PERPAJAKAN ATAS JASA SEWA KANTOR VIRTUAL

This study aims to analyze the taxation aspects of virtual office rental services. With the issuance of PMK-147/PMK.03/2017, it is hoped that taxpayers will find it easier to carry out their tax obligations related to virtual office rental services. Using a descriptive study approach, this qualitative research is expected to describe and understand the phenomenon of virtual office rental services with a deep focus. The study results indicate that there are still differences in the definition of a virtual office between taxpayers and the DGT, giving rise to the practice of imposing different virtual office rental taxes between taxpayers. Income from virtual office rental services is subject to Income Tax Article 4 paragraph (2), Income Tax Article 23, and Income Tax Article 4 paragraph (1). Thus, regulatory certainty is needed on the taxation of virtual office rental services.

ANALISIS IMPLEMENTASI PENYANDERAAN (GIJZELING) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DAN SEBAGAI UPAYA PENCAIRAN TUNGGAKAN PAJAK: MENURUT PERSPEKTIF TEORI KEPATUHAN PAJAK

This study aims to analyze and evaluate the implementation of gijzeling. This study also analyzes whether there are differences in impacts before and after the implementation of gijzeling on taxpayer compliance who is subject to gijzeling action, and analyzes whether the implementation of gijzeling provides deterrent effect for taxpayers subject to gijzeling action and other taxpayers in terms of taxpayer compliance and disbursement of tax arrears in Regional Office of DGT Central Java I. The data obtained were analyzed using a descriptive qualitative research method with a case study approach to answering the research question. The result of the research concludes that the implementation of gijzeling has been run in accordance with the provisions of the law, although in the field process, there are some adaptations and development, but still based on the procedures and rules. The implementation of gijzeling also made 100% liquid tax arrears for taxpayers subject to gijzeling action, while the application of gijzeling also proved to create a deterrent effect for other taxpayers who are in 1 group of companies that have tax arrears. The implementation of gijzeling in 2016 has not had any impact on tax arrears through other active collection.

THEORY OF ATTRIBUTION DAN KEPATUHAN PAJAK DI MASA PANDEMI COVID-19

Tax compliance is an essential dimension in tax revenue collection. It plays a vital role in achieving a 3% fiscal discipline limit by 2023 and Indonesia's economic recovery. This study aims to analyze the factors that influence the compliance behavior of individual taxpayers (WP OP) from internal and external perceptions (Attribution Theory). The internal factors in this study are awareness, perception of justice, religiosity, whereas the external factors are tax service facilities, tax rate levels, technological advances, and COVID-19 education. The population is all WP OP in Yogyakarta City who registered with KPP Pratama Yogyakarta, of which 100 samples were taken using purposive sampling technique. Structural Equation Model (SEM) Partial Least Square (PLS) method was used to analyze the data. This study found that factors in a form of awareness have a significant positive effect on taxpayer compliance, so do religiosity and technological advances. On the other hand, the perception of fairness has no significant effect, tax service facilities, and COVID-19 education have no significant effect on taxpayer compliance. Lastly, the tax rate level negatively impacts taxpayer compliance, albeit insignificant.

REKONSTRUKSI PENDEKATAN COMPLIANCE RISK MANAGEMENT DI MASA PANDEMI DALAM UPAYA PENGUATAN PENERIMAAN PAJAK

The Covid-19 pandemic has resulted in a problematic impact on the revenue budget of many countries, including Indonesia. However, when most tax revenues had decreased, personal income tax (PIT) in Indonesia increased. Based on this fact and using a qualitative approach, our study aims to document and analyze a Compliance Risk Management (CRM) approach used to monitor taxpayer compliance in Indonesia. This study analyzes the CRM policy using policy science methods modified according to the CRM implementation and administration scope. Our analysis was carried out primarily by linking the CRM implementation policy with the Covid-19 situation. This study concludes that tax authorities should consider implementing policy strategies under international best practices by adjusting to the current pandemic situation in Indonesia without sticking to each phase. Based on the available alternatives, the Indonesian tax authority needs to consider reconstructing its interaction with taxpayers. The orientation is to provide a stimulus for taxpayers and stay to control their level of compliance.

DAMPAK PANDEMI COVID-19 TERHADAP AKTIVITAS PERPAJAKAN (PENGGUNAAN LAYANAN DARING, INTENSITAS LAYANAN ADMINISTRASI PAJAK, & PERILAKU KEPATUHAN PAJAK)

The COVID-19 pandemic, which began at the end of 2019, has globally changed so many aspects. The decline in people's consumption levels, the increase in unemployment, uncertainty for the business world, and changes in people's behaviour towards digital caused disruption for the Indonesian tax system. This study tries to look at the impact caused by the COVID-19 pandemic on taxation activities in Indonesia. Such activities will be seen from the quantity of tax service administration, the use of digital by taxpayers, and taxpayer’s compliance report. The study took the period until the third quarter (September) 2020 and then it was compared with the circumstances in 2019 (January-September). This research is quantitative research by applying descriptive statistic methods as well as t-test analysis. This research is expected to provide an overview to the policy makers in understanding the changes resulting from the COVID-19 pandemic to the taxation activities in Indonesia.

DO FIRMS FACING INCREASES IN FINANCIAL CONSTRAINTS TEND TO GENERATE CASH THROUGH TAX AVOIDANCE? EMPIRICAL EVIDENCE FROM INDONESIA PUBLICLY LISTED FIRMS

This study examines the effect of increases in financial constraints measured at both firm-specific and macroeconomic level on corporate tax avoidance behaviour. Based on a hand-collected sample of 60 publicly listed firms on Indonesia Stock Exchange (IDX) from the year 2009 to 2016, our regression result shows that firms facing increased firm-specific constraints exhibit lower cash effective tax rates ranging from 0.55 to 9.57 percent which equate to between 0.60 and 10.29 percent of operating cash flows, whereas at macroeconomic constraints do not. The firm-specific constraints result is consistent with our hypothesis and Edwards, et al. (2016), whereas macroeconomic constraints result is inconsistent. Nevertheless, its inconsistency can be caused by several factors, i.e.: (1) the change of corporate tax rate from 28 to 25 percent as fiscal policy after the impact of Global Financial Crisis 2008. It could reduce tax avoidance behaviour; (2) Indonesian Go Public Information Centre stated that the purpose of the firms’ Initial Public Offering (IPO) is not only to finance the firms’ operation due to increases in financial constraints, but also to increase firm value, improve corporate image, grow employee loyalty, maintain business continuity and get tax incentives; (3) the equity financing in Indonesia is more related to equity participation activities conducted among shareholders that’s not listed on the stock or bond markets, e.g. private placement, joint venture, mergers and acquisitions.