Maria R.U.D. Tambunan | University of Indonesia (original) (raw)

Papers by Maria R.U.D. Tambunan

Bisnis & Birokrasi : Jurnal Ilmu Administrasi dan Organisasi (International Journal of Administrative Sciences & Organization), Sep 30, 2022

The research is aimed at analyzing how the arm's length principle has been applied to transfer pr... more 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 manufacturers which have less risks and non-sophisticated functions. The contribution to global value chain is not substantial. However, the way it has been assessed with regard to its affiliated transaction does not follow its function. The tax authority selected a certain method, transaction net margin method (TNMM) that may be flawed to test the price fairness for such a condition. The test was performed at the level of operating profit of the company without being affected by differences in transactions at the level of operational costs and functions. This behavior could be done differently among individual tax auditors. Therefore, the tax authority may consider institutionalizing a unit to specifically deal with transfer pricing issue.

This study analyze implementation of tax compliance performed by the village apparatus in Duduk S... more This study analyze implementation of tax compliance performed by the village apparatus in Duduk Sampeyan Districts for transactions relating the use of village funds and the challenges faced to fulfil those obligations. This study uses a qualitative approach. The results show cause of the low compliance of village treasurers with low level of education, which correlated with the low understanding of tax knowledge. The village officials had worked to the same steady pattern over a long period of time. The existence of new obligations in the form of tax administration is a challenge and become additional responsibility. The low level of compliance is not borne out of a desire to deliberately avoid paying taxes.The assistance process, which was designed to increase taxation knowledge in order to be able to carry out tax obligations as stipulated in the applicable taxation provisions need for adequate facilities and infrastructure, sufficient resources, and followup.

Masalah-masalah hukum, Apr 30, 2020

This article discusses the implementation of tax rules on debt-to-equity ratio in Indonesia. One ... more This article discusses the implementation of tax rules on debt-to-equity ratio in Indonesia. One of prolific profit shifting to minimize tax obligation performed by MNEs is through injecting huge amount of debt including debt from related parties as the equity. Therefore, the tax bases erosion exists due to excessive payment of interest calculated as deductible expenses against taxable income. This research occupies qualitative research, the data was collected through desk study and interview. The research shows that the implementation of this rule is a moving forward on Indonesia taxation system. However, it remainds task, such as the question whereas the ratio has been the reflection of business' equity structure. In addition, it needs to further scrutinize that each industries demand specific equity structure.

Jurnal Bisnis dan Akuntansi, Dec 31, 2020

This study aims to analyze the implementation of Automatic Exchange of Information by Financial I... more This study aims to analyze the implementation of Automatic Exchange of Information by Financial Institution especially at PT Bank XYZ Indonesia, a subsidiary of bank that serves over 38 million customers covers 66 countries worldwide, in Europe, Asia, the Middle East, and North Africa, North and Latin America. This study uses a qualitative approach with data collection through library and field research conducted by interviews with related parties. The results of the study show that Bank XYZ as a Reporting Financial Institution is required to implement the provisions of international reporting standards, namely Common Reporting Standard (CRS), which is used to classify data in accordance with its reporting objectives. Some obstacles were found, namely the need for further guidance issued by the Directorate General of Taxes as a competent authority that regulates in more detail the instructions for filling in reports to be reported when reporting financial information data, and also the Directorate General of Taxes must anticipate the possibility related problems when reported by the reporting financial institution.

Mimbar, Dec 31, 2019

This research is conducted to evaluate tax incentives for donation activities of disaster managem... more This research is conducted to evaluate tax incentives for donation activities of disaster management based on policy evaluation criteria by William Dunn which consists of effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The research method used is qualitative approach and qualitative data analysis techniques. In qualitative research, the researcher occupied theory as a tool to guide the research by collecting data through interviews and literature study until reaching the conclusion. The data used in this research is qualitative data, gathered through literature review, documentation study, and in-depth interviews with experts (policymakers, policy implementers, academicians, civil society). The result of this study indicates that the tax incentive policy on donations for disaster management has not met William Dunn's policy evaluation criteria. The research shows that quite limited benefit granted and less clear of technical guidance of tax incentives implementation for disaster donations lead the taxpayer which has been undertaking the role as donators to not utilize the incentives. In order to occupy tax incentives to contribute to disaster management effectively, the government needs to socialize the implementation with clear guidance.

This research is aimed at discussing various policies on providing tax incentives offered by the ... more This research is aimed at discussing various policies on providing tax incentives offered by the Indonesian government to reduce the economic uncertainty impact caused by the pressure caused by the co-19 pandemi. In implementing tax incentives, the facilities provided by the government are in the form of easing administrative obligations and cutting the amount of tax obligations should be paid by individual taxpayers and corporate taxpayers. In addition to taxation policies in Indonesia, this study also discusses policies implemented by the Austrian government. Austria is the first European Union member country which has been ease the locked down and also the country has been implementing tax incentive policies as a social economic instrument. This study uses a qualitative approach with qualitative research methods. Data occupied for this research was collected through literature study, documentation study and limited discussion. This study explains that the policies implemented by using taxation instruments generally have been inline with international trends, adjusted to the ability of the state. The instruments offered in the form of administrative ease, temporary tax burden cuts to the reduction in corporate income tax rates that will be implemented until the next few years. It is expected that these various policies can withstand economic pressures due to the current pandemi. However, on the other hand, the other important thing from the redistribution of these incentives is the supervision, the transparency on the benefit redistribution and reporting on the use of incentives provided.

Dialogue, Dec 1, 2022

Formulasi kebijakan perubahan tarif PPN di Indonesia menjadi salah satu upaya pemerintah dalam me... more Formulasi kebijakan perubahan tarif PPN di Indonesia menjadi salah satu upaya pemerintah dalam melaksanakan reformasi perpajakan. Kebijakan perubahan tarif Pajak Pertambahan Nilai (PPN) terdiri dari kenaikan tarif PPN dan penggunaan skema multitarif PPN. Kebijakan tersebut disusun oleh pemerintah dengan tujuan untuk meningkatkan penerimaan negara dan memulihkan perekonomian akibat pandemi. Namun, kebijakan tersebut memperoleh respons yang buruk dari masyarakat karena dinilai akan memberikan dampak negatif bagi masyarakat. Penelitian ini betujuan untuk menganalisis proses penyusunan formulasi kebijakan perubahan tarif PPN. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan teknik pengumpulan data kualitatif berupa kajian kepustakaan. Hasil dari penelitian ini menunjukkan bahwa kenaikan tarif PPN berpeluang bagi negara untuk dapat mengoptimalkan penerimaannya. Kemudian, pengunaan skema multitarif PPN juga berpeluang untuk dapat meminimalisir distorsi yang terjadi akibat pemberian fasilitas PPN yang kurang tepat sasaran. Namun, kenaikan tarif PPN telah menimbulkan kenaikan harga barang dan jasa yang menjadi beban bagi masyarakat. Selain itu, penggunaan skema multitarif PPN akan meningkatkan biaya kepatuhan Wajib Pajak dan biaya administrasi.

Bisnis & Birokrasi : Jurnal Ilmu Administrasi dan Organisasi (International Journal of Administrative Sciences & Organization), May 30, 2022

Transfer pricing disputes have been quite high and have been considered as an important issue in ... more 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 documentation, literature review and interview to the key informants. The research shows that the increase of transfer pricing disputes might be caused by the aggressive tax audit behavior. This aggressive tax audit behavior resulted the less reliable audit finding that lead the taxpayer to submit the appeal to the tax court. Unfortunately, for many cases, the tax court decision seemed inconsistent. No certain indicators stated by the judges that a transaction has or has not satisfied the arm's length principle. Thus, tax court decision could not sufficiently be considered as a reference for future potential case. With this phenomenon, the tax auditor needs to increase the competence and comply with the tax audit guideline. Similarly, the taxpayer also needs to fully disclose their transfer pricing documentation. Finally, the judges should improve their expertise on transfer pricing and follow the international business dynamics.

Jurnal Pajak Indonesia (Indonesian Tax Review), Nov 30, 2022

Jurnal Riset Akuntansi dan Perpajakan, Dec 31, 2022

The number of investors in crypto assets is increasing, exceeding the number of investors in the ... more The number of investors in crypto assets is increasing, exceeding the number of investors in the capital market, mutual funds, and state securities. The increase in the number of investors is also in line with the tremendous rise in the value of crypto asset transactions in recent years. That significance encourages the Indonesian government to tax crypto asset trading transactions. However, the taxation of crypto asset transactions raises concerns about the disruption of Indonesia's crypto asset innovation climate. This study describes crypto asset policy in Indonesia and analyzes them based on compliance with taxation principles. The method used is qualitative. While data collection using literature study. Tax with a special mechanism is imposed on the trading transaction of the crypto asset and mining, while tax with the general mechanism is imposed on the exchanger/e-wallet fee. The imposition of value-added tax is analyzed based on fulfilling the principles of income productivity, certainty, convenience, simplicity, and neutrality. The imposition of income tax is examined with these principles, plus the principle of equity. The imposition of value-added tax on the supply of crypto assets fulfills the principles of income productivity, certainty, convenience, simplicity, and neutrality, likewise with the imposition of income tax. However, the principle of equity is not fulfilled by the imposition of income tax because the goal of this policy is ease of administration, primarily simplicity.

Jurnal Riset Akuntansi & Perpajakan (JRAP)

The largest contribution to South Tangerang revenue comes from local tax. Then, from the total of... more The largest contribution to South Tangerang revenue comes from local tax. Then, from the total of local tax revenue, restaurant tax has played signficant role. Although the realization of restaurant tax revenue in South Tangerang City has always reached the target even has exceeded the target every year, there have been still problems occured in the tax administration process resulting in less optimal tax revenue. This study aims to analyze the opportunities and challenges of increasing tax administration capacity on restaurant tax collection in South Tangerang City to optimize local tax revenues. This study uses a qualitative approach and qualitative research method. Data collection was carried out by literature studies. The results of the study indicate that the opportunities for increasing tax administration capacity could be undertaken, among others, by conducting socialization; updating licensing procedures; expanding confirmation of restaurant information to the Culture and T...

Global Trade and Customs Journal, 2020

Price setting on intra group trading by multinational manufacturing companies, which leads to mar... more Price setting on intra group trading by multinational manufacturing companies, which leads to market value underpricing or overpricing, causes transfer pricing disputes in Indonesia. This is reflected in Indonesian tax court cases. Based on the cases, almost all products manufactured by Indonesian contract manufacturer were sold to affiliates. This article discusses transfer pricing cases on intra group trading by multinational enterprises (MNEs) in Indonesia according to tax court decisions during 2015–2019 fiscal years. The cases covered in the Tax Court Decisions were submitted by taxpayers and include cases that were accepted and rejected by the board of judges. Research shows that common disputes are mainly triggered by determination of fair calculation on Cost of Goods Sold (COGS) items, miscalculation of COGS, different comparable data used to assess the application of the fair market price and mistake in recording the volume of goods traded. This phenomenon requires proper a...

Intertax, 2020

This study discusses how the offered tax incentives through the establishment of the Batam Free T... more This study discusses how the offered tax incentives through the establishment of the Batam Free Trade Zone have been overexploited by Multinational Enterprises (MNE)s’ manufacturers to minimize their tax obligation. The close geographic location to Singapore, the hub of the world’s logistic shipping lane, provides easier access to these practices. The common profit shifting schemes found in the region are transfer pricing and rerouting transactions. Concerning the transfer pricing practices based on the tax court decisions, it was determined that business entities have reported unreasonable business turnover with years of consecutive loss despite an increasing number of assets. The rerouting of transactions has specifically been performed by shipping businesses in order to optimize the benefit of not paying types of consumption taxes. They were able to exploit this benefit because the Indonesian Government granted VAT and import duty exemptions to sea transportation businesses for t...

IPTEK Journal of Proceedings Series, 2017

Industri galangan kapal merupakan salah satu pilar penting dalam mewujudkan Indonesia sebagai por... more Industri galangan kapal merupakan salah satu pilar penting dalam mewujudkan Indonesia sebagai poros maritim dunia, karena itu kebijakan insentif pajak sebagai pull factor harus didisain dengan baik agar efisien dan efektif. Salah satu insentif pajak yang diberikan pemerintah untuk mendorong daya saing industri galangan kapal adalah Bea Masuk Ditanggung Pemerintah (BMDTP). Dalam praktiknya, tidak banyak pelaku usaha yang memanfaatkan fasilitas BMDTP. Berdasarkan hasil analisis atas pengumpulan data dengan menggunakan studi literatur, studi dokumentasi dan field research berupa Focused Group Discussion, disimpulkan bahwa BMDTP yang lebih cocok sebagai spending policy dibanding sebagai tax policy, tidak sesuai dengan nature of business industri galangan kapal di Indonesia yang bersifat job order. Prosedur pengajuan BMDTP kurang selaras dengan asas ease of administration, sehingga menimbulkan cost of taxation yang tinggi. Agar insentif Bea Masuk (BM) bisa lebih efektif dan efisien (tepat waktu, tepat guna dan tepat sasaran), maka disarankan agar pemerintah mengubah kebijakan BMDTP menjadi fasilitas BM sebesar 0% (tarif preferensi) disertai dengan pengawasan yang baik namun efesien dari pemerintah. Fasilitas BM 0% hanya diberikan atas impor komponen yang belum diproduksi di dalam negeri atau volume produksi dalam negeri belum mencukupi permintaan industri galangan kapal dalam negeri. Kebijakan fasilitas bea masuk ini semestinya didesain pula dengan mempertimbangkan pertumbuhan industri pendukung atau produsen komponen (barang/ bahan) galangan kapal.