Analisis Keterbukaan Akses Informasi Keuangan dalam Peningkatan Penerimaan Pajak
DOI:
https://doi.org/10.32493/jiaup.v9i2.8561Keywords:
open access to financial information, IBK, tax revenue, taxation, state financesAbstract
This study aims to analyze the implementation of the Policy on Access to Financial Information for Tax Purposes and its role in increasing tax revenue at KPP Pratama Surakarta and the problems or obstacles faced in its implementation. The author uses a qualitative writing method with a literature study approach and field studies in its preparation. The results of this study indicate that the implementation of the Policy on Access to Financial Information for Tax Purposes contributes to the level of tax revenue at KPP Pratama Surakarta, although not significantly. Meanwhile, in its implementation there are still some obstacles experienced by the tax authorities, especially in terms of implementing requests and receipts of IBK (Information, Evidence, and/or Information) so that the Policy for Opening Access to Financial Information for Tax Purposes cannot be utilized optimally.
References
Ardiansyah, Yuli. 2017. “Pengaruh Keadilan, Sistem Self Assessment, Pemahaman Perpajakan, Dan Religiusitas Terhadap Tindakan Tax Evasion (Studi Kasus Pada Kantor Pelayanan Pajak Pratama Makassar Selatan).†(SE Thesis, Universitas Hasanuddin Makassar, 2017) 6.
Badan Pusat Statistik Kota Surakarta. 2019 (Diakses Juni 26, 2020). Https://Surakartakota.Bps.Go.Id.
Damayanti, Dewi. 2018. Transparansi Lembaga Keuangan Dan Keterbukaan Informasi. 21 Mei. (Diakses Mei 2020). Http://Www.Kemenkeu.Go.Id.
Direktorat Jenderal Pajak. T.Thn. Penagihan. (Diakses Mei 10, 2020). Https://Pajak.Go.Id.
Donal O.Case. 2007. Looking For Information : A Survey Of Research On Information Seeking, Needs, And Behavior. (London: Academic Press, Hal 42).
Hanifah, I. (2020). Analisi Surgensi Perppu Nomor 1 Tahun 2107 Tentang Akses Informasi Keuangan Untuk Kepentingan Perpajakan. Jurnal Abdimas Bina Bangsa, 1(1), 15-25
Hardiningsih, Pancawati. 2011. “Faktor-Faktor Yang Mempengaruhi Kemauan Membayar Pajak.†Dinamika Keuangan Dan Perbankan 3 (1): 127.
Imron Rizki, A. (2018). Self Assessment System Sebagai Dasar Pungutan Pajak Di Indonesia. Jurnal Al-‘Adl Vol, 11(2).
Irawati, W., & Sari, A. K. (2019). Pengaruh Persepsi Wajib Pajak Dan Preferensi Risiko Terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi Barelang, 3(2), 104-114.
Jati, Gentur Putro. 2017. Sri Mulyani Rilis Kitab Pertukaran Data Pajak Internasional. 14 Maret. (Diakses Mei 2020). Https://M.Cnnindonesia.Com.
Karimah, Dhanny Andriani. 2018. Tinjauan Atas Penerapan Permintaan Dan Pemberian Informasi Dan/Atau Bukti Atau Keterangan Dalam Rangka Pelaksanaan Akses Informasi Keuangan Untuk Kepentingan Perpajakan Di Kantor Pelayanan Pajak (KPP) Pratama Malang Utara. Karya Tulis Tugas Akhir, Tangerang Selatan: Politeknik Keuangan Negara STAN.
Kementerian Keuangan Republik Indonesia. 2017. Peraturan Menteri Keuangan No.70/PMK. 03/2017 Tentang Petunjuk Teknis Mengenai Akses Informasi Keuangan Untuk Kepentingan Perpajakan. Jakarta: Kementerian Keuangan.
Kusworini. 2017. “Perpu Nomor 1 Tahun 2017 Tentang “Akses Informasi Keuangan Untuk Kepentingan Perpajakan†Dan Implikasinya Terhadap Lembaga Keuangan Di Indonesia.†Hukum Dan Dinamika Masyarakat 15 (1): 24-32.
Mardiasmo. 2009. Perpajakan. Andi. Yogyakarta
Republik Indonesia. 2009. Undang-Undang Nomor 16 Tahun 2009 Tentang Perubahan Atas Undang-Undang Nomor 6 Tahun 1983 Tentang Ketentuan Umum Dan Tata Cara Perpajakan. Jakarta: Sekretariat Negara.
Sari, Endah Purnama, Dan Erik Nugraha. 2018. “Kebijakan Akses Informasi Keuangan Terhadap Perilaku Wajib Pajak Dan Implikasinya Terhadap Tingkat Kepatuhan Wajib Pajak.†Jurnal Tekun 8 (1): 94.
Tempo. 2010. Surakarta Kota Terpadat Di Jawa Tengah. 31 Mei. (Diakses Juni 2020). Https://Nasional.Tempo.Co.
Wahyuni, Made Arie. 2011. “Tax Evasion :Dampak Dari Self Assessment System.†Jurnal Ilmiah Akuntansi Dan Humanika.
Wibisono, Agung Dan Chamelia Gunawan. 2011. “Pembukaan Rahasia Bank Untuk Kepentingan Pemeriksaan Perpajakan Menurut Perundang-Undangan Yang Berlaku Di Indonesia.†Kementerian Keuangan Dan Badan Koordinasi Penanaman Modal RI 99.
Widya, A., Yulianti, E., Oktapiani, M., Jannah, M., & Prasetya, E. R. (2020). Pengaruh Capital Intensity Dan Inventory Intensity Terhadap Tax Avoidance. Proceedings Universitas Pamulang, 1(1), 89-99.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang have CC-BY-SA or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work.
In developing strategy and setting priorities, JIAUP: Jurnal Ilmiah Akuntansi Universitas Pamulang recognize that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses. We should achieve what we can when we can. We should not delay achieving free in order to achieve libre, and we should not stop with free when we can achieve libre.
