Ilomata International Journal of Tax and Accounting https://www.ilomata.org/index.php/ijtc <div>The Ilomata International Journal of Tax and Accounting is a peer-reviewed, open-access scientific journal that aims to promote an integrated and multidisciplinary approach to tax and accounting. The journal focuses on issues related to the tax and accounting of new methodologies and technologies that contribute to strategic and operational improvements of organizations within the contemporary global environment.<a title=" Journal History" href="https://www.ilomata.org/index.php/ijtc/history"> Journal History</a></div> <div>&nbsp;</div> Yayasan Ilomata en-US Ilomata International Journal of Tax and Accounting 2714-9838 <p><a href="http://creativecommons.org/licenses/by/4.0/" rel="license"><img style="border-width: 0;" src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License"></a><br>This work is licensed under a <a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a>.</p> Automatic Exchange of Information Review from the Perspective of its Effectives in Minimizing Tax Evasion https://www.ilomata.org/index.php/ijtc/article/view/462 <p>This research aims to review the implementation of automatic exchange of information (AEoI) from the perspective of its effectiveness in minimizing tax evasion and to analyze the inhibiting entities and encouraging entities in AEoI in minimizing tax evasion. The research approach used in this study is a qualitative approach with data collection techniques using in-depth interviews, observation, literature/ documentation studies and source triangulation. The results of the study conclude that the Implementation of AEoI in minimizing tax evasion so far has been quite effective according to international standards, although there are still many complete data sets that have not been fulfilled by partner countries, resulting in data provided by partner countries cannot be used by the Indonesian tax authorities. However, the performance of AEoI has not yet provided optimal results in increasing tax revenue, especially in 2020, its progress has been hampered by the Covid 19 Pandemic. On the other hand, Directorate General of Taxation (DGT) still has obstacles. There are four obstacles and challenges in AEoI, namely: First, the Reciprocity of Information Exchange (Reciprocity). Second, banking tends to be resistant to data access. Third, the lack of technology that supports AEoI. Fourth, the complexity of Conversion of Tax Revenue Data. The Entity that drives this information exchange in minimizing tax avoidance is the existence of an Information Exchange System called the "Common Transmission System (CTS)</p> Chairil Anwar Pohan Notika Rahmi Pebriana Arimbhi Ahmad Junaidi Copyright (c) 2022 Chairil Anwar Pohan, Notika Rahmi, Pebriana Arimbhi, Ahmad Junaidi https://creativecommons.org/licenses/by/4.0 2022-04-30 2022-04-30 3 2 10.52728/ijtc.v3i2.462 Finance Technology Innovation in The Finance Sector: The Role of E-money on Increasing Tax Revenue https://www.ilomata.org/index.php/ijtc/article/view/443 <p>The expanding versatility of people in general in monetary exercises wants to make monetary exchanges simpler, more compelling and effective yet at the same time protected in exchanges. The mechanical advancement that is the subject of the most recent review in Indonesia is Financial Technology (FinTech). The adjustment of the type of cash, both paper cash and coins started to be supplanted with electronic cash or ordinarily alluded to as E-cash. E-cash right now circling in Indonesia as OVO Cash, Shopee Pay, Gopay, Brizzi, Paytren, isaku, Dana, Linkaja, Flazz and others, is a type of money innovation to complete monetary exchange exercises, with the presence of E-cash. This cash is relied upon to help people in general in getting to monetary items and work with monetary exchanges and duty installment exchanges. Progresses in monetary innovation can make it more straightforward for citizens to make charge installments. The exploration technique utilized is unmistakable subjective strategy with writing survey. The motivation behind this exploration is to help the local area in making charge installments simpler and it is trusted that this electronic installment can expand charge income.</p> Raden Kusyeni Pandoyo Pandoyo Ratih Kumala Mochamad Sofyan Copyright (c) 2022 Raden Kusyeni https://creativecommons.org/licenses/by/4.0 2022-04-30 2022-04-30 3 2 10.52728/ijtc.v3i2.443 Effectiveness of PMSE Vat in the New Normal Era in KPP Badan dan Orang Asing (KPP Badora) https://www.ilomata.org/index.php/ijtc/article/view/466 <p>This study aims to analyze the application of Value Added Tax collection policies on Trading transactions through Electronic Systems at the Corporate and Foreign Tax Service Office. This research is a qualitative descriptive study with data collection techniques through interviews, observations and using written documents. The results showed that the implementation of the VAT collection policy on PMSE, VAT receipts decreased in 2019 due to covid, the number of additional PMSE VAT taxpayers tended to decrease every semester, PSME VAT receipts tended to increase every semester, in terms of the level of effectiveness in 2020, respectively. less effective but in the 2021 period, very effective per semester, the application of the regulations has several weaknesses, namely related to the affirmation of sanctions against collectors who are negligent in carrying out their tax obligations and activities to explore potential Business Actors who are ready to be appointed as PMSE VAT collectors. In addition, public awareness about taxation is still very low, there are still many users who use the service for free and also the prevalence of piracy, this has more or less affected the number of transactions that can be subject to Value Added Tax.</p> Panji Harapan Agung Endro Andayani Ratih Kumala Copyright (c) 2022 Panji Harapan Agung , Endro Andayani , Ratih Kumala https://creativecommons.org/licenses/by/4.0 2022-04-30 2022-04-30 3 2 10.52728/ijtc.v3i2.466 Analysis of Tax Policy Strategies Related to Dividend Tax in an Effort to Increase Investors at The Primary Tax Office of Menteng Dua, Jakarta https://www.ilomata.org/index.php/ijtc/article/view/461 <p>The government issued Government Regulation Number 9 of 2021 to improve the investment climate and accelerate economic recovery in Indonesia. One of the policies passed was a dividend tax. This study aims to analyze the policy strategy carried out by the Primary Tax Office of Menteng Dua, Jakarta to increase the number of investors by utilizing the dividend tax that has been made by the government. Data collection in this study was conducted through literature study, interviews, observation, and documentation. The results of the analysis show that the dividend tax policy strategy carried out by the Primary Tax Office of Menteng Dua, Jakarta to increase the number of investors was to develop a culture that supports the strategy, create an effective organizational structure, direct marketing efforts policies, plan budgets, develop and empower information systems, and connect the employee and organizational performance. Although several strategies had been implemented, the implementation had not been optimal because due to the large number of taxpayers the tax office did not conduct a special campaign regarding dividend tax. The campaigns were carried out only through representative accounts without a special budget</p> Dwi Agustina Yosua Richard Angky Johansyah Zaini Copyright (c) 2022 Dwi Agustina, Yosua Richard Angky, Johansyah Zaini https://creativecommons.org/licenses/by/4.0 2022-04-30 2022-04-30 3 2 10.52728/ijtc.v3i2.461 An Analysis of the Effectiveness of the Policy of Allocation on Income Tax Incentive Covered by the Government in the Context of Handling Corona Virus Disease 2019 https://www.ilomata.org/index.php/ijtc/article/view/456 <p>The background of this study was Pandemic Covid-19 which created some effects on the economic or taxation sectors. Also, it gave an impact on the decline of companies’ income which led to cutting the salaries of many employees and termination of the working relationship. Thus, it required the government to allocate the incentives PPh 21 DTP to relieve the burden on taxpayers and can help restore people's purchasing power. The purpose of this study was to analyze the policy of allocation of PPh 21 DTP incentives in the context of handling Corona Virus Disease 2019 at West Bekasi KPP Pratama based on an analysis of effectiveness, obstacles faced and efforts made to overcome obstacles. This research was descriptive qualitative. The data collection was using observation, documentation, and interviews. The results of this study were that allocating PPh 21 DTP on West Bekasi KPP Pratama was still not effective because many taxpayers did not take advantage of this incentive because of the lack of information and socialization given. This was based on the achievement of objectives, integration, and adaptation. The obstacles encountered were the socialization was less rigorous as many taxpayers were ill-informed, many taxpayers who did not take advantage of the policy well, and the lack of awareness of mandatory taxes by not reporting the realization of the utilization of PPh 21 DTP. Last, the efforts made by KPP Pratama, West Bekasi were to conduct socialization thoroughly and maintain the synergy/cooperation between the KPP and the taxpayers.</p> Mainita Hidayati Keman Cintya Safira Putri Wuwuh Andayani Vandyarman Mulya Priyanda Copyright (c) 2022 Mainita Hidayati Keman, Cintya Safira Putri , Wuwuh Andayani , Vandyarman Mulya Priyanda https://creativecommons.org/licenses/by/4.0 2022-04-30 2022-04-30 3 2 10.52728/ijtc.v3i2.456 Auditor Skill, Work Experience and Professional Skepticism on Performance of Auditors https://www.ilomata.org/index.php/ijtc/article/view/453 <p>Auditor is an accounting profession that is expected to be able to produce audit report products that can be accepted by both internal and external companies. The audit report must be existence and accuracy, completeness, rights and obligations, valuation or allocation, presentation and disclosure. To achieve this, several measuring tools are needed on how to determine the level of good auditor performance. The performance of professional auditors and having performance and broad insight will produce report products that can be accounted for and have reliable financial report functions and information. The research method used in this research is to use literature review, a systematic, explicit and reproducible method to identify, evaluate and synthesize research works and ideas that have been produced by researchers and practitioners. The results of this study can be concluded that good governance, audit structure, role conflict, role ambiguity, understanding of good governance, task complexity, have no effect on auditor performance. While organizational commitment, leadership style, professional training, competence, Locus of Control, and Auditor Integrity affect the performance of the auditor. For professional skepticism and audit knowledge, it turns out to have a positive and significant influence on the indications of regional loss findings.</p> Sunarmin Ahmad Junaidi Copyright (c) 2022 Sunarmin, Ahmad Junaidi https://creativecommons.org/licenses/by/4.0 2022-04-30 2022-04-30 3 2 10.52728/ijtc.v3i2.453 Strategy for Improving Taxpayer Compliance through the Giving of Tax Incentives PPh 21 Borne by the Government During the Covid-19 Pandemic at KPP Pratama Bekasi Utara https://www.ilomata.org/index.php/ijtc/article/view/463 <p>This study was conducted to analyze the strategy of increasing taxpayer compliance through theprovision of Pph 21 Tax Incentives borne by the government during the covid-19 pandemic at KPPPratama North Bekasi in 2020. The results of this study indicate that the implementation has not beengoing well because there are still many tax payers who have not do neso.reporting on the use of incentives. In this study, the author uses Richard's theory of strategy which according to him in general,the core of the strategy there are three entities, namely Problem Identification, Guiding Policy and Coherent Action.The approach use din this research is qualitative with descriptive method.Data collection in this study is by observation, documentation and interviews. The results of this study indicatethat the implementation has not gone well because there are still many taxpayers who have not reportedthe use of incentives. There are obstacles faced by KPP Pratama Bekasi Utara, including the lack of awareness of tax payers that need tobe improved,and difficulties in reporting due to the lack of information related to reporting on the use of tax incentives. Then, when tax payers are going to reportonline, the DGT server often has problems or experiences errors when they want to report. As a result,there was a delay in submitting the report.This has resulted in the low realization of tax payer compliance.</p> Vita Vitasia Trie Andari Ratna Dwikora Harjo Erika Oktavia Copyright (c) 2022 Vita Vitasia, Trie Andari Ratna, Dwikora Harjo, Erika Oktavia https://creativecommons.org/licenses/by/4.0 2022-04-30 2022-04-30 3 2 10.52728/ijtc.v3i2.463 Trust Analysis, Service Quality on Purchase Interest, Atome Payment Moderation https://www.ilomata.org/index.php/ijtc/article/view/442 <p>The shopping center at Bata Sunter Mall in Jakarta experienced a decline in sales due to the Covid-19 pandemic, entering the new normal experienced a change in shopping. The aim of this approach is to fulfill consumer trust and make positive use of digital technology. The research method of this research is casual associative quantitative and the data obtained through a questionnaire. The results of this study indicate that entering the new normal is a step for consumers to shop during the pandemic. Since its implementation, physical distancing has been in the rules of the Indonesian government and its policies.</p> Fais Datul Fidad Nurul Islam Koerniawan Hidajat Copyright (c) 2022 Fais Datul Fidad Nurul Islam, Koerniawan Hidajat https://creativecommons.org/licenses/by/4.0 2022-04-30 2022-04-30 3 2 10.52728/ijtc.v3i2.442 Evaluation of the Implementation of Tax Incentive Policy for Small and Medium Enterprises Affected by the Covid-19 Pandemic at the Tax Service Office Pratama Koja Utara Jakarta https://www.ilomata.org/index.php/ijtc/article/view/476 <p>The Covid 19 pandemic in almost all countries, including Indonesia, has negatively impacted the economic sector, especially the MSME business. The government has made various efforts to restore the Indonesian economy. Through the Directorate General of Taxes, under the authority of the Ministry of Finance, the government decided to provide tax incentives for taxpayers affected by the Covid 19 pandemic. This final income tax incentive is based on the Regulation of the Minister of Finance of the Republic of Indonesia No. 44 PMK/03/2020. This regulation focuses on Small and Medium Enterprises. Taxes are usually 0.5% of gross income that is self-paid or deducted or collected by withholders or collectors. However, with PMK-44/PMK.03/2020, the tax is borne by the government, which means that the income is not subjected to tax from April 2020 to December 2020. This study used a descriptive method. The data was collected through a literature study where the author evaluated the implementation of government regulatory policies regarding applying tax incentives for MSMEs affected by Covid-19. The purpose of providing tax incentives to MSMEs is to reduce their difficulty in meeting operational costs or expenses so that MSMEs can survive during the pandemic, as well as save the national economy and maintain financial system stability. The study results show that tax incentives and relaxation and the provision of tax incentives to the beneficiary sector MSME are productive and able to support the recovery of the national economy. These programs and tactical steps ensure that economic growth is maintained even though these programs are separate and unrelated to the spread of Covid-19, which can be controlled quickly.</p> Winda Wulandari Fransiskus Christanto Kia Teron Dwi Agustina Eka Rofiyanti Copyright (c) 2022 Winda Wulandari, Fransiskus Christanto Kia Teron, Dwi Agustina, Eka Rofiyanti https://creativecommons.org/licenses/by/4.0 2022-05-09 2022-05-09 3 2 10.52728/ijtc.v3i2.476 Analysis of Community Participation in Paying Motor Vehicles Tax through e-Samsat Service during Covid Pandemic at the Samsat Office in Jakarta Utara https://www.ilomata.org/index.php/ijtc/article/view/475 <p>Taxes are the largest source of state revenue to meet routine state expenditures or finance national development. In the increasingly rapid development of information technology, various innovations have been created to facilitate human life. One of them is in the service sector. To improve the quality of tax services, the government created an online tax payment service system called Electronic Samsat or E-SAMSAT. E-SAMSAT is considered a solution for tax payment services, especially motor vehicle taxes, during the COVID-19 pandemic because it is faster and there is no need to queue, such as direct tax payment services at the SAMSAT office. However, unfortunately, many taxpayers have not taken advantage of these services. This is due to the administrative system, which is considered complicated, and people's digital literacy is still low. The method used in this research is descriptive qualitative to describe this research in-depth. The results of this study are public participation in the payment of Motor Vehicle Taxes through E-Samsat Services during the Covid Pandemic at the North Jakarta Samsat Office, judging from the six participation criteria presented by Mangkunegara, that has gone quite well. The community as taxpayers has participated in implementing the E-SAMSAT service system. However, unfortunately, not all people can access these services. The service procedure is quite long, and the people's digital literacy level is still low, causing the community not to be able to take full advantage of the service system.</p> Totok Priyono Fika Wulandari Eka Rofiyanti Dwi Agustina Copyright (c) 2022 Totok Priyono, Fika Wulandari, Eka Rofiyanti, Dwi Agustina https://creativecommons.org/licenses/by/4.0 2022-05-09 2022-05-09 3 2 10.52728/ijtc.v3i2.475