Analisis Implementasi Pemungutan Ppn Atas Transaksi Digital Di Indonesia Dalam Rangka Peningkatan Penerimaan Pajak
DOI:
https://doi.org/10.31334/jiap.v4i5.4212Abstract
Currently the Directorate General of Taxes needs a special strategy to collect revenue from the tax sector, because the impact of the COVID-19 pandemic has also attacked the economic sector and contracted income from several other business sectors, so that the DJP has lost some potential tax revenue from sectors affected by the pandemic. So it is necessary to expand other tax bases which could provide potential state revenue. The Minister of Finance responded freely to the situation where foreign digital companies enjoyed a significant market presence in Indonesia, supported by the COVID-19 pandemic situation which encouraged people to actively utilize digital technology to meet their daily needs. The aim of this research is to analyze the implementation of VAT collection on digital transactions in Indonesia. Implementation of policies Digital VAT collection is analyzed using Charles Edward III's theory, using four indicators of successful policy implementation, namely communication, resources, disposition/attitude of implementers and organizational structure. Apart from that, researchers also analyzed the obstacles and efforts in implementing digital VAT collection policies in Indonesia. The research method used is a qualitative approach with descriptive research type. Data collection techniques in this research were literacy studies, interviews and documentation. The results of this research explain that the implementation of the VAT collection policy on digital transactions in Indonesia has gone quite well based on the four indicators in George Charles Edward III's theory. This success is proven by the realization of state revenue from PMSE VAT collection of 8.1 trillion rupiah in a 2 year period, from August 2020 to August 2022. Apart from that, the Directorate General of Taxes is also still committed to remaining active in collaborating by appointing PMSE business actors. as a collector. Regarding obstacles, DJP faces several obstacles in implementing this policy, but continues to strive to overcome existing obstacles.References
Abdul Wahab, Solichin. 2010. Analisis Kebijaksaan Dari Formulasi Implementasi Kebijaksanaan Negara. Jakarta: Bumi Aksara
Abdul, Rahman. 2010. Panduan Pelaksanaan Adminitrasi Pajak: Untuk Karyawan, Pelaku Bisnis Dan Perusahaan. Bandung: Nuansa Diana
Bungin, Burhan. 2007. Penelitian Kualitatif: Komunikasi, Ekonomi, Kebijakan Publik dan Ilmu Sosial lainnya. Jakarta: Putra Grafika
Deddy. 2004. Metodologi Penelitian Kualitatif. Bandung:PT Remaja.Rosdakarya
Dewi, Irra Chrisyanti. 2011. Pengantar Ilmu Administrasi. Jakarta: PT Prestasi.Pustakaraya
Duadji, N., Tresiana, N., & Faedlulloh, D. (2019). Ilmu Administrasi Publik.Yogyakarta: Graha Ilmu
Djoned Gunadi M, 2005, Administrasi Pajak, Jakarta: BPPK DEPKEU RI
Hayat. (2018). Kebijakan Publik: Evaluasi, Reformasi dan Formulasi.Malang: Intrans Publishing
Hikmat.2011 Metode Penelitian Yogyakara: Graha Ilmu
Kacaribu, A. H. (2020). Pengantar Ilmu Administrasi. Yogyakarta: ANDI Karmanis, & Karmono. (2020). Studi Analisis Kebijakan Publik. Semarang:CV Pilar Nusantara
Mardiasmo. 2011. “Perpajakan Edisi Revisiâ€. Yogyakarta: Andi Mardiasmo. 2016. Perpajakan, edisi revisi tahun 2009.Yogyakarta: Andi.
Miles, Matthew B. & A. Michael Huberman. 2009. Analisis Data Kualitatif.Jakarta: UI-Press
Nugroho, Riant. 2011. Publik Policy: Dinamika Kebijakan, Analisis Kebijakan, Manajemen Kebijakan. Jakarta: PT Elex Media Komputindo
Pasolong. 2014. Kepemimpinan Birokrasi, Bandung: CV Alfabeta.
Rosdiana, Haula dan Edi Slamet Irianto. 2011. Panduan Lengkap Tata Cara Perpajakan di Indonesia. Jakarta: Visimedia Pustaka
Sinulingga, Sukaria. 2014. Metode Penelitian. Medan: USU Press.
Subarsono. 2011. Analisis Kebijakan Publik (konsep. teori dan aplikasi).Yogyakarta: Pustaka Pelajar
Subarsono. 2021. Analisis Kebijakan Publik (konsep. teori dan aplikasi).Edisi Kesepuluh. Yogyakarta: Pustaka Pelajar
Sugiyono. 2017. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: AlfabetaSugiyono. 2012. Memahami Penelitian Kualitatifâ€. Bandung: ALFABETA
Syafri, Wirman. 2012. Studi Tentang Administrasi Publik, Jakarta: Erlangga Tresiana, N., & Duadji, N. (2019). Implementasi dan Evaluasi KebijakanPublik. Yogyakarta: Graha Ilmu
Untung Sukardji. 2009. Pajak Pertambahan Nilai, Jakarta: PT Grafindo Persada
Winarno, Budi. 2009, Kebijakan Publik: Teori dan Proses, Yogyakarta: Medio Presindo Republik Indonesia, Undang – Undang Nomor 42 Tahun 2009 Tentang perubahan Ketiga atas Undang – Undang Nomor 8 Tahun 1983 Tentang Pajak Pertambahan Nilai.
Direktorat Jenderal Pajak. 2020. Lagi, DJP Tunjuk 10 Perusahaan Pemungut PMSE. https://www.pajak.go.id/id/siaran-pers/lagi-djp- tunjuk-10-perusahaan-pemungut-ppn-pmse. Diakses pada 15 Juli 2022
Direktorat Jenderal Pajak.2020. Portal of e-Commerce VAT Collectors Indonesian VAT on Digital Products. https://digitaltax.pajak.go.i d/. Diakses pada 15 Juli 2022
Laporan Kinerja Direktorat Jenderal Pajak.https://pajak.go.id/id/kinerja - page
Downloads
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
