The study aims to elaborate on carbon taxes as a potential source of state revenue. This study also provides an overview of the imposition of excise rates that can be applied in Indonesia. Besides, this study tries to look deeper into the procedures for reporting and monitoring excise tax paid by taxpayers. This research uses descriptive qualitative research methods. A review of documents and regulations related to carbon emissions in Indonesia and other countries is an important source. The study was conducted by comparing best practices in several countries with Indonesia regarding government policies regarding carbon tax policies. The study results show that there is potential for state revenue from carbon taxes. On the other hand, the collection of carbon taxes requires a system-integrated procedure between the Ministry of Finance and the Ministry of Environment and Forestry. Therefore, digitizing the system and establishing a data warehouse is important to support the Directorate General of Customs and Excise (DGCE) as the excise collection authority. An important finding in this study's conclusion is the urgent need for regulations to implement a carbon tax in Indonesia. In the future, this research is expected to trigger further research on carbon taxes and their effects on national economic growth.
In the era of regional autonomy, local governments are expected to optimize their local revenue to finance the implementation of business process and public services. During the pandemic, local governments have to work harder and be prudent in exploring the potential for local revenue. Rural and Urban Land and Building Tax (RU-LBT) is one source of local revenue that can be extracted. This study investigates the success story of Yogyakarta City in improving the RU-LBT determination in 2020. This study uses a descriptive qualitative approach with the content analysis method. The results of this study show that Yogyakarta was going through a long process in the effort to determine RU-LBT which is supported by a reliable Sales Value of Tax Object (SVTO). Regulations related to the determination of RU-LBT are the Regional Medium-Term Development Plan, General Policy on Regional Revenue and Expenditure Budget, Regional Regulations, Mayor Regulations, and Mayor Decrees. The stimulus in PBB-P2 is concrete steps in mitigating the risk of public resistance affected by the increase in tax payable. Hence, other local governments can make Yogyakarta City as a "best practice" in preparing efforts to explore the potential of RU-LBT. At the end, this study is expected to be a trigger for further research on policies to explore other local taxes. Abstrak Dalam era otonomi daerah, pemerintah daerah diharapkan dapat mengoptimalkan pendapatan asli daerah (PAD) guna membiayai pelaksanaan pemerintahan dan pelayanan masyarakat. Masa pandemi membuat pemerintah daerah untuk lebih bekerja keras disertai kehati-hatian dalam penggalian potensi pendapatan asli daerah. Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu sumber dari pendapatan daerah yang dapat digali. Studi ini menginvestigasi keberhasilan Kota Yogyakarta dalam meningkatkan ketetapan PBB-P2 di Tahun 2020 ini. Studi ini menggunakan pendekatan kualitatif deskriptif dengan metode analisis konten. Hasil studi menunjukan bahwa, Yogyakarta melalui proses yang panjang dalam usaha penetapan PBB-P2 yang didukung oleh Nilai Jual Objek Pajak (NJOP) yang berkualitas. Regulasi yang berkaitan dalam penetapan PBB-P2 ialah Rencana Pembangunan Jangka Menengah Daerah (RPJMD), Kebijakan Umum Anggaran Pendapatan dan Belanja Daerah (KUA), Peraturan Daerah (Perda), Peraturan Walikota dan Keputusan Walikota. Ketentuan stimulus dalam PBB-P2 merupakan langkah nyata dalam mitigasi risiko dari resistensi masyarakat yang terdampak kenaikan pajak terutang. Pemerintah daerah lain dapat menjadikan Kota yogyakarta sebagai “best practice” dalam mempersiapkan usaha penggalian potensi PBB-P2. Studi ini diharapkan bisa menjadi pemicu bagi penelitian lebih lanjut mengenai kebijakan penggalian potensi pajak daerah lainnya.
This study attempts to elaborate on the strategy of service quality and customer satisfaction at Nordstrom as a reflection of the leading private sector. Furthermore, the study wants to bring and adapt Nordstrom's achievements to the public sector, especially for the Indonesian tax authority, Directorate General of Taxes (DJP). Moreover, in 2020, a regulation on tax counselor personnel at the DJP has been issued. Since customer satisfaction increases awareness of fulfilling tax obligations voluntarily, this study is critical to empower tax counselor personnel. It uses descriptive qualitative research methods. Research data were obtained from document and regulation review. Essential lessons from a leading private company customer services strategy are the right people, empowered employee, dan motivating employee. Furthermore, it is necessary to measure the success of customer based oriented services at DJP. The organisation should refer to the success story of Nordstrom, as best practice in satisfying customers. This research can be a trigger of further research in all areas of the public sector.
An appraiser has a strategic role in the public and private sectors. In 2018, the government issued a regulation on tax appraiser which has important duties and functions in tax collection. This study aims to determine the obstacles that exist in the utilization of tax appraisers to support the Directorate General of Taxes (DGT) in collecting national revenues. In addition, the researcher wants to describe the efforts that can be made by the DGT in optimizing the tax appraisers. This research uses descriptive qualitative research methods. Data collection through online interviews and document reviews were carried out by researcher. The theoretical basis used is the pressure of isomorphism in institutional theory (DiMaggio and Powell, 1983). The respondents of the study were tax appraisers, assistant tax appraisers, and government appraisers. The results show that there is a correlation between the isomorphism mechanism and the efforts that can be made by DGT in empowering tax appraisers. Coercive and mimetic pressures have a strong influence on DGT organizations to respond to the external environment. Finally, this research can be a trigger of further research on the contribution of tax appraisers to national revenue.
Pemerintah Indonesia telah mengalokasikan dana besar sejak tahun 2015 melalui Dana Desa (DD) untuk pembangunan 74.960 desa. Selain dalam kepentingan pemungutan perpajakan di sektor bendahara desa, Direktorat Jenderal Pajak (DJP) memiliki role yang penting dalam mendukung pemerintah desa mejalankan tertib administrasi. Penelitian ini bertujuan untuk mengetahui berapa besar potensi penerimaan pajak dari belanja pemerintah desa melalui analisis penggunaan Compliance Risk Management (CRM) dan memetakan desa-desa yang perlu dilakukan pengawasan dan edukasi dalam pemenuhan kewajiban perpajakan di Kabupaten Banyumas. Penelitian ini menggunakan metode penelitian kuantitatif deskriptif dengan menyajikan data alokasi pendapatan dan belanja desa (APBDes) dan pembayaran pajak oleh instansi pemerintah desa (IPDes). Hasil penelitian menunjukan bahwa terdapat potensi perpajakan dari bendahara desa yang perlu untuk dilakukan pengawasan. Terdapat 74 desa dengan risiko tinggi berdasarkan CRM Bendahara Desa. Akhirnya, penelitian ini dapat menjadi pemicu penelitian lebih lanjut mengenai wajib pajak instansi pemerintah desa dan pemerintah daerah dalam pemenuhan kewajiban perpajakan dan perwujudan tertib administrasi.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
customersupport@researchsolutions.com
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.