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Articles 1 - 12 of 12
Full-Text Articles in Business
The Evaluation Of Employee Tax Incentive During Covid-19 Pandemic: A Study On Commerce Industry In Jakarta, Umar Hamzah, Maria R.U.D. Tambunan
The Evaluation Of Employee Tax Incentive During Covid-19 Pandemic: A Study On Commerce Industry In Jakarta, Umar Hamzah, Maria R.U.D. Tambunan
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The Covid-19 pandemic has had impacts on various aspects of human life, particularly economic activities. In response to this situation, the government issued an income tax incentive policy for employees borne by the government (PPh 21 DTP) to maintain the purchasing power of the community, especially for employees during the pandemic. Until the end of 2020, the realization report of this incentive utilization was still low, reaching only 29.8% of the budget ceiling. This study aims to evaluate the PPh 21 DTP tax incentive policy using Dunn's policy evaluation criteria (2004). Policy evaluation covers aspects of effectiveness, efficiency, sufficiency, fairness, …
How Is The Transfer Pricing Concept “Arm’S Length Principle” Applied In Indonesia?, Maria R.U.D. Tambunan
How Is The Transfer Pricing Concept “Arm’S Length Principle” Applied In Indonesia?, Maria R.U.D. Tambunan
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The research is aimed at analyzing how the arm’s length principle has been applied to transfer pricing cases in Indonesia. The arm’s length principle has become a global formula used by entities to ascertain that the transaction value has been done in an acceptable manner. The arm’s length principle has also become a fundamental basis in Indonesian tax regulations to assess the fairness of price for transactions undertaken by multinational entitles with their affiliation located outside the Indonesia’s jurisdiction. This research used qualitative approach and qualitative research method. The research shows that the manufacturing entities in Indonesia are mostly contract …
Digitalization And Tax-Motivated Income Shifting, Devenni Putri Fau, Lestari Kurniawati
Digitalization And Tax-Motivated Income Shifting, Devenni Putri Fau, Lestari Kurniawati
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Numerous studies show that the tax rate difference between parent and subsidiaries as well as among subsidiaries acts as the incentive for income shifting between multinational corporations (MNCs). Digital business models that emerged as an impact of digital transformation may exacerbate income shifting by MNCs. However, empirical studies to support the relation between digital business models and income shifting is still scarce. Thus, this study examined whether Indonesia’s foreign-owned manufacturing companies shift income in respect to its foreign-parent tax rate and if the level of digitalization exacerbates the practice. This study used the income-shifting approach by Hines and Rice (1994) …
Transfer Pricing Settlement In Indonesia: A Note For Tax Authority, Tax Court, And Taxpayers Based On The Tax Court Decisions, Maria R.U.D. Tambunan
Transfer Pricing Settlement In Indonesia: A Note For Tax Authority, Tax Court, And Taxpayers Based On The Tax Court Decisions, Maria R.U.D. Tambunan
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Transfer pricing disputes have been quite high and have been considered as an important issue in taxation system in Indonesia. The high level of these disputes should be a common concern, especially to examine how the dispute process occurred and how to resolve it. This study aims to discuss the tax auditor, taxpayer, and tax court judge behavior’s prior to the transfer pricing issue and how to reduce the dispute. This study uses tax court decisions settled year 2015-2019 as the locus of the study. The research uses qualitative approach and qualitative method. The data was collected from the study …
Analysis Of Regional Tax Potential Of Pamekasan Regency, Damas Dwi Anggoro, Indriani Indriani, Wilopo Wilopo
Analysis Of Regional Tax Potential Of Pamekasan Regency, Damas Dwi Anggoro, Indriani Indriani, Wilopo Wilopo
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Fiscal decentralization is a critical element in the implementation of regional autonomy where the central government gives authority to local governments to manage their finances independently. Pamekasan regency is one of the region that has succeeded in increasing the ratio of local own-source revenue (Pendapatan Asli Daerah/PAD) by rising the potential of its regional tax sector. However, several problems arising may cause inaccuracies in collecting local tax revenues. This study aims to analyze the potential loss of local taxes in Pamekasan regency. A qualitative approach sourced from primary data (interviews or filling the questionnaires) and secondary data (obtained and recorded …
Managing Value Added Tax Issues In Indonesian Business Entities Post-Ifrs 15 Adoption, Prianto Budi Saptono, Ismail Khozen
Managing Value Added Tax Issues In Indonesian Business Entities Post-Ifrs 15 Adoption, Prianto Budi Saptono, Ismail Khozen
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
This study analyzes challenges related to value-added tax (VAT) transactions in Indonesia following the convergence of International Financial Reporting Standards 15 (IFRS 15) into Statements of Financial Accounting Standards 72 (SFAS or "PSAK" 72). This study took a qualitative method, combining document abstraction from the literature with in-depth interviews with key informants selected purposively. This study provides an overview of the characteristics of transfer of control under PSAK 72 and the time of supply under the VAT Law. It is unavoidable that the two approaches go different paths. This study suggests that businesses in Indonesia revise the contract terms with …
The Urgency Of Sugar Sweetened Beverages Excise Policy: A Literature Study For Implementation In Indonesia, Mohamad Luhur Hambali
The Urgency Of Sugar Sweetened Beverages Excise Policy: A Literature Study For Implementation In Indonesia, Mohamad Luhur Hambali
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Diabetes diseases should become an alert for all people around the world, including Indonesia. Being one of the ten diseases that are classified as dangerous diseases, diabetes is estimated to infect 700 million people by 2045. Strategic steps must be taken by the Indonesian government, one of them is through the implementation of fiscal policy on the collection of Sugar Sweetened Beverages (SSB) Excise. Using secondary sources data through literature review by looking for information about countries that have implemented the SSB Excise, this paper goals are to analyze the urgency of implementing a SSB Excise that can be applied …
Miracle 14: Transparency In Indonesia’S State-Owned Enterprises, Muhammad Yasin, Harsanto Nursadi
Miracle 14: Transparency In Indonesia’S State-Owned Enterprises, Muhammad Yasin, Harsanto Nursadi
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
In administrative science and administrative law, public information disclosure has universally recognized as important partway to good governance. There is an explosive recognition of the world to freedom of information act. Freedom of information or right to information is a inseparable part of transparency principle in governance. Enacting freedom of information act is an effort not only to make government better, but also to create trust among government, the business, and citizens. Indonesia has enacted Act Number 14/2008 (FOI Act) and run into force in 2010, which contains 14 obligations to State-Owned Enterprises (SOE’s). This paper will focus to elaborate …
Evaluation Study Of The Implementation Of Flexible Working Arrangement In Public Sector Organization During Covid-19 Pandemic, Krismiyati Tasrin, Agus Wahyuadianto, Pratiwi Pratiwi, Masrully Masrully
Evaluation Study Of The Implementation Of Flexible Working Arrangement In Public Sector Organization During Covid-19 Pandemic, Krismiyati Tasrin, Agus Wahyuadianto, Pratiwi Pratiwi, Masrully Masrully
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The studies of Flexible Working Arrangement (FWA) have increased significantly in 2020. However, most studies are focused on the benefits and risks of FWA in general or particular jobs. The model of FWA implementation in different characteristics of jobs to improve performances are still insufficiently researched. Using a case study with qualitative and quasi-statistic data, this study investigates the Indonesian public sector in implementing FWA policy. Investigating Indonesia allows the researchers to describe how FWA in a mandated leading training institute promotes performances in different types of jobs. This study finds that each department endured unique circumstances. The Research Department …
Accommodating Decision-Makers Needs & Preferences In An Oil And Gas State-Owned Enterprise By Ssm Based Action Research, Hanto Yananto, Utomo Sarjono Putro, Yos Sunitiyoso
Accommodating Decision-Makers Needs & Preferences In An Oil And Gas State-Owned Enterprise By Ssm Based Action Research, Hanto Yananto, Utomo Sarjono Putro, Yos Sunitiyoso
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
The Covid-19 Pandemic has shifted the behaviour of decision-makers in all business processes. This situation has accelerated the process of digitizing all information, information technology, and business processes. As a subsidiary of an Oil and Gas State-Owned Enterprise in Indonesia, The SHU also has a similar SOE's bureaucracy for the approval process in business development. What factors were considered, and how did the interaction and interrelation within those factors influence the decision-making is the main question in this research. This research aims at developing the decision-making system by accommodating the decision-maker's needs and preferences. Action research based on soft systems …
The Social Accountability Paradox In The Regional Democratic Budget Policy Making, Rutiana Dwi Wahyunengseh, Sri Hastjarjo
The Social Accountability Paradox In The Regional Democratic Budget Policy Making, Rutiana Dwi Wahyunengseh, Sri Hastjarjo
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
Social accountability has been believed as an approach to overcome the deficit of the formal accountability (both horizontal and vertical accountability). Social accountability is percieved as a public accountability which is initiated by and aimed for the society. Several studies found the effectiveness of social accountability in encouraging a more transparent government and a wider public involvement. Those studies identified variables which contribute to the social accountability, i.e. the degree of government openness; the density of community organizations and their advocation capability; social, political, and cultural environment; and the public information accessibility. Data for this paper is collected through in-depth …
Challenges In Implementation Of Ict For The Budget Accountability And Development Of Budget Information Literacy, Rutiana Dwi Wahyunengseh, Sri Hastjarjo
Challenges In Implementation Of Ict For The Budget Accountability And Development Of Budget Information Literacy, Rutiana Dwi Wahyunengseh, Sri Hastjarjo
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi
In the case of Karanganyar Regency, this study identify that although the public aspire to have an adequate understanding about the APBD, the access for obtaining the information is very limited. Data collection methods used in this research were: (1) documents study on the Local Government Development Plan (RKPD) and the Regional Budget (APBD); (2) semi open-ended questionnaires; (3) in-depth interviews; and (4) focus group discussions. The data then analyzed using descriptive analysis and interpretive analysis methods. This paper recognizes the potency of ICT in developing the forum for public access and deliberation related to the budget information; while also …