Main Article Content
Abstract
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.
Keywords
Article Details
![Creative Commons License](http://i.creativecommons.org/l/by/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution 4.0 International License.
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
- Anggara, S., Afiyah, S., Farida, A. S., & Muslim, J. (2020). Inovasi Kebijakan Publik Tentang Pencegahan dan Penanggulangan Corona Virus Disease 19 (Covid-19) di Jawa Barat. http://digilib.uinsgd.ac.id/30850/
- Anugerah, A. R., Muttaqin, P. S., & Purnama, D. A. (2021). Effect of large-scale social restriction (PSBB) during COVID-19 on outdoor air quality: Evidence from five cities in DKI Jakarta Province, Indonesia. Environmental Research, 197, 111164. https://doi.org/10.1016/j.envres.2021.111164
- Arikunto, S. (2013). Prosedur Penelitian: Suatu Pendekatan Praktik (8th ed.). Rineka Cipta. https://opac.perpusnas.go.id/DetailOpac.aspx?id=217760
- Ashraf, B. N. (2020). Economic impact of government interventions during the COVID-19 pandemic: International evidence from financial markets. Journal of Behavioral and Experimental Finance, 27, 100371. https://doi.org/10.1016/j.jbef.2020.100371
- Aulawi, A. (2020). Penerbitan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 Sebagai Strategi Kebijakan Pajak Pemerintah Indonesia Dalam Menghadapi Dampak Pandemi Covid-19 Terhadap Keuangan Negara. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 3(2), 110–132. https://doi.org/10.47080/progress.v3i2.936
- Bai, C., Quayson, M., & Sarkis, J. (2021). COVID-19 pandemic digitization lesson for sustainable development of micro-and small- enterprises. Sustainable Production and Consumption, 27, 1989–2001. https://doi.org/10.1016/j.spc.2021.04.035
- Brodeur, M., Audette-Chapdelaine, S., Savard, A.-C., & Kairouz, S. (2021). Gambling and the COVID-19 pandemic: A scoping review. Progress in Neuro-Psychopharmacology and Biological Psychiatry, 111, 110389. https://doi.org/10.1016/j.pnpbp.2021.110389
- Bunn, D., Asen, E., & Enache, C. (2020). Digital Taxation Around the World. https://taxfoundation.org/digital-tax/
- Cunningham, C., & Tynan, C. (1993). Electronic trading, interorganizational systems and the nature of buyer-seller relationships: The need for a network perspective. International Journal of Information Management, 13(1), 3–28. https://doi.org/10.1016/0268-4012(93)90044-5
- Dai, R., Feng, H., Hu, J., Jin, Q., Li, H., Wang, R., Wang, R., Xu, L., & Zhang, X. (2021). The impact of COVID-19 on small and medium-sized enterprises (SMEs): Evidence from two-wave phone surveys in China. China Economic Review, 67, 101607. https://doi.org/10.1016/j.chieco.2021.101607
- Ding, L., & Hiltrop, J. (2010). The electronic trading systems and bid-ask spreads in the foreign exchange market. Journal of International Financial Markets, Institutions and Money, 20(4), 323–345. https://doi.org/10.1016/j.intfin.2010.04.002
- Goolsbee, A. (2001). The Implications of Electronic Commerce for Fiscal Policy (and Vice Versa). Journal of Economic Perspectives, 15(1), 13–24. https://doi.org/10.1257/jep.15.1.13
- Górska, A., Dobija, D., Grossi, G., & Staniszewska, Z. (2021). Getting through COVID-19 together: Understanding local governments’ social media communication. Cities, 103453. https://doi.org/10.1016/j.cities.2021.103453
- Gupta, V., Santosh, K., Arora, R., Ciano, T., Kalid, K. S., & Mohan, S. (2022). Socioeconomic impact due to COVID-19: An empirical assessment. Information Processing & Management, 59(2), 102810. https://doi.org/10.1016/j.ipm.2021.102810
- Han, J., Meyer, B., & Sullivan, J. (2020). Income and Poverty in the COVID-19 Pandemic. https://doi.org/10.3386/w27729
- Hu, J., Zhu, P., Qi, Y., Zhu, Q., & Li, X. (2022). A patent registration and trading system based on blockchain. Expert Systems with Applications, 201, 117094. https://doi.org/10.1016/j.eswa.2022.117094
- Käppi, J., & Siivonen, R. (2000). Market liquidity and depth on two different electronic trading systems. Journal of Financial Markets, 3(4), 389–402. https://doi.org/10.1016/S1386-4181(00)00012-4
- Kumala, R., & Junaidi, A. (2020). Strategi Bisnis Dan Pemanfaatan Kebijakan Pajak Di Masa Pandemi COVID-19 Dan Era New Normal (Studi Kasus Pelaku UKM Marketplace). Prosiding Seminar STIAMI, 7(2), 98–103. https://ojs.stiami.ac.id/index.php/PS/article/view/960
- Liao, H.-C., Lee, Y.-H., & Suen, Y.-B. (2008). Electronic trading system and returns volatility in the oil futures market. Energy Economics, 30(5), 2636–2644. https://doi.org/10.1016/j.eneco.2008.05.001
- Malahayati, M., Masui, T., & Anggraeni, L. (2021). An assessment of the short-term impact of COVID-19 on economics and the environment: A case study of Indonesia. EconomiA. https://doi.org/10.1016/j.econ.2021.12.003
- Mardiasmo. (2016). Perpajakan (Mardiasmo (ed.); 3rd ed.). Andi Publishing. http://www.library.usd.ac.id/web/index.php?pilih=search&p=1&q=0000133697&go=Detail
- Masdi, A. (2021). Menakar Penerimaan Pajak di Tahun Pandemi. Artikel & Opini Kementerian Keuangan. https://www.kemenkeu.go.id/publikasi/artikel-dan-opini/menakar-penerimaan-pajak-di-tahun-pandemi/
- Neuman, W. L. (2011). Social Research Methods: Qualitative and Quantitative Approaches (7th ed.). Pearson Education Limited. https://www.pearson.com/us/higher-education/program/Neuman-Social-Research-Methods-Qualitative-and-Quantitative-Approaches-7th-Edition/PGM74573.html
- Nezafat Maldonado, B. M., Collins, J., Blundell, H. J., & Singh, L. (2020). Engaging the vulnerable: A rapid review of public health communication aimed at migrants during the COVID-19 pandemic in Europe. Journal of Migration and Health, 1–2, 100004. https://doi.org/10.1016/j.jmh.2020.100004
- Ozer, F., & Okan Sakar, C. (2022). An automated cryptocurrency trading system based on the detection of unusual price movements with a Time-Series Clustering-Based approach. Expert Systems with Applications, 200, 117017. https://doi.org/10.1016/j.eswa.2022.117017
- Sekiraqa, A., Sekiraça, E., Sekiraqa, V., & Ahmeti, S. (2021). The impact of COVID – 19 on Collecting of Tax Revenues in Kosovo. SHS Web of Conferences, 114, 01031. https://doi.org/10.1051/shsconf/202111401031
- Shafi, M., Liu, J., & Ren, W. (2020). Impact of COVID-19 pandemic on micro, small, and medium-sized Enterprises operating in Pakistan. Research in Globalization, 2, 100018. https://doi.org/10.1016/j.resglo.2020.100018
- Stephens, S., McLaughlin, C., & McLaughlin, K. (2021). Small business in a time of crisis: A five stage model of business grief. Journal of Business Venturing Insights, 16, e00282. https://doi.org/10.1016/j.jbvi.2021.e00282
- Sugiyono. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
- Thomson, S., García-Ramírez, J. A., Akkazieva, B., Habicht, T., Cylus, J., & Evetovits, T. (2021). How resilient is health financing policy in Europe to economic shocks? Evidence from the first year of the COVID-19 pandemic and the 2008 global financial crisis. Health Policy. https://doi.org/10.1016/j.healthpol.2021.11.002
- Tibulca, I.-L. (2021). The impact of the COVID-19 pandemic on tax revenues in the EU. Economic Research-Ekonomska Istraživanja, 1–18. https://doi.org/10.1080/1331677X.2021.1954967
- UNICEF. (2021). Analysis of the Social and Economic Impacts on COVID-19 and Strategic Policy Recommendations for Indonesia. https://t.ly/jugN
- Vardavas, C., Odani, S., Nikitara, K., El Banhawi, H., Kyriakos, C., Taylor, L., & Becuwe, N. (2021). Public perspective on the governmental response, communication and trust in the governmental decisions in mitigating COVID-19 early in the pandemic across the G7 countries. Preventive Medicine Reports, 21, 101252. https://doi.org/10.1016/j.pmedr.2020.101252
- Widianto, Y. W., & Puspita, L. S. (2020). Evaluasi Dampak Pengenaan Pajak Pertambahan Nilai pada Perdagangan Melalui Sistem Elektronik. Bappenas Working Papers, 3(2), 109–125. https://doi.org/10.47266/bwp.v3i2.76
- Worldometers. (2022). Coronavirus Cases in Indonesia. Covid-19 Live Update. https://www.worldometers.info/ coronavirus/country/indonesia/
- Yao, L., & Ngai, C. S. B. (2021). Engaging social media users with attitudinal messages during health crisis communication. Lingua, 103199. https://doi.org/10.1016/j.lingua.2021.103199