BUMN Sebagai Pemungut Pajak Pertambahan Nilai: Studi Kasus PT. Hutama Karya (PERSERO)
DOI:
https://doi.org/10.36815/prive.v6i2.2901Kata Kunci:
Keywords: Tax, Taxpayer, Value Added Tax (VAT), State Owned Enterprise, Case StudyAbstrak
Value Added Tax (PPN) is a type of tax that is levied directly by the government through State-Owned Enterprises (BUMN) as an intermediary for state business activities, in accordance with Minister of Finance Regulation No. 37/PMK. 03/2015, PT. Hutama Karya (Persero), which is a state-owned company in the field of construction services, is also a VAT collector for WaPu as well as a VAT taxpayer. This study uses an interpretive qualitative approach with a case study method, because it aims to find out the problems contained in the collection of VAT in SOEs in the field of construction services, especially PT. Hutama Karya (Persero). There are three problems in the Indonesian tax system, namely; The first is that there is no clarity on the rights or incentives obtained by SOEs, the second problem is, the process of restitution or refund of VAT overpayments which takes a long time, and the third problem is the tax fines that arise when SOEs are late in depositing VAT to the state.
Referensi
Alexius, S., & Cisneros Örnberg, J. (2015). Mission(s) impossible? Configuring values in the governance of state-owned enterprises. International Journal of Public Sector Management, 28(4/5), 286–306. https://doi.org/10.1108/IJPSM-08-2015-0151
Allingham, M. G., & Sandmo, A. (1972). Income tax evasion: a theoretical analysis. Journal of Public Economics, 1(3–4), 323–338. https://doi.org/10.1016/0047-2727(72)90010-2
Burell, G., & Morgan, G. (1979). Sociological Paradigms and Organisational Analysis. Ashgale Publishing Company.
Convery, A. M., & Kaufman, M. (2021). Regulation as a force for hybrid organization: evidence from the Bonneville Power Administration (1980–2012). Accounting, Auditing & Accountability Journal, ahead-of-p(ahead-of-print). https://doi.org/10.1108/AAAJ-12-2019-4327
Cresswell, J. W. (2013). PENELITIAN KUALITATIF & DESAIN RISET Memilih di antara Lima Pendekatan (S. Z. Qudsy (ed.); Edisi Indo). PUSTAKA PELAJAR.
Darmayasa, I. N., Aneswari, Y. R., & Yusdita, E. E. (2017). MENINGKATKAN KEPATUHAN DAN PENERIMAAN PAJAK MELALUI WITHHOLDING TAX SYSTEM. InFestasi, 12(2), 203. https://doi.org/10.21107/infestasi.v12i2.2769
Denis, J.-L., Ferlie, E., & Van Gestel, N. (2015). UNDERSTANDING HYBRIDITY IN PUBLIC ORGANIZATIONS. Public Administration, 93(2), 273–289. https://doi.org/10.1111/padm.12175
Dusek, L., & Bagchi, S. (2018). Do More Efficient Taxes Lead to Bigger Government?: Evidence from the Introduction of Withholding for the State Personal Income Tax. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3191164
Ebrahim, A., Battilana, J., & Mair, J. (2014). The governance of social enterprises: Mission drift and accountability challenges in hybrid organizations. Research in Organizational Behavior, 34, 81–100. https://doi.org/10.1016/j.riob.2014.09.001
Fossetol, K., Breit, E., Andreassen, T. A., & Klemsdal, L. (2015). MANAGING INSTITUTIONAL COMPLEXITY IN PUBLIC SECTOR REFORM: HYBRIDIZATION IN FRONT-LINE SERVICE ORGANIZATIONS. Public Administration, 93(2), 290–306. https://doi.org/10.1111/padm.12144
Gandhi, A., & Kuehlwein, M. (2016). Reexamining Income Tax Overwithholding as a Response to Uncertainty. Public Finance Review, 44(2), 220–244. https://doi.org/10.1177/1091142114539750
Grossi, G., & Thomasson, A. (2015). Bridging the accountability gap in hybrid organizations: the case of Copenhagen Malmö Port. International Review of Administrative Sciences, 81(3), 604–620. https://doi.org/10.1177/0020852314548151
Gulbrandsen, M., Thune, T., Borlaug, S. B., & Hanson, J. (2015). EMERGING HYBRID PRACTICES IN PUBLIC-PRIVATE RESEARCH CENTRES. Public Administration, 93(2), 363–379. https://doi.org/10.1111/padm.12140
Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 (UUD 1945) Pasal 33 ayat (2), (1945).
UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 16 TAHUN 2000, 23 (2000). https://pih.kemlu.go.id/files/UU RI NO. 16 TH 2000.pdf
Undang-Undang Nomor 6 Tahun 1983 tentang Ketentuan Umum Peraturan dan Tata Cara Perpajakan Sebagaimana Telah Diubah Beberapa Kali Terakhir Dengan Undang-Undang Republik Indonesia Nomor 16 Tahun 2009, 360 (2013).
Jamaluddin, T. A., Hussin, H., & Sulaiman, M. A. A. (2019). Issues, reality and role of geologists on hill site development in Malaysia – Case study from a luxurious housing project in Taiping, Perak. Bulletin of the Geological Society of Malaysia, 67, 27–34. https://doi.org/10.7186/bgsm67201904
PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NOMOR 136/PMK. 03/2012, (2012). https://jdih.kemenkeu.go.id/fulltext/2012/136~PMK.03~2012Per.HTM
Peraturan Menteri Keuangan Nomor 37 Tahun 2015, (2015). https://jdih.kemenkeu.go.id/fullText/2015/37~PMK.03~2015Per.HTM
Kleven, ik J., Knudsen, M. B., Kreiner, C. T., & Pedersen, S. (2011). Unwilling or Unable to Cheat? Evidence From a Tax Audit Experiment in Denmark. Econometrica, 79(3), 651–692. https://doi.org/10.3982/ECTA9113
Lee, M. M., Walter-Drop, G., & Wiesel, J. (2014). Taking the State (Back) Out? Statehood and the Delivery of Collective Goods. Governance, 27(4), 635–654. https://doi.org/10.1111/gove.12069
Maynard-Moody, S., & Musheno, M. (2012). Social Equities and Inequities in Practice: Street-Level Workers as Agents and Pragmatists. Public Administration Review, 72(s1), S16–S23. https://doi.org/10.1111/j.1540-6210.2012.02633.x
Misra, F., & Suwardi, E. (2016). The Influence of Prepayment Position and Taxation Information Dissemination on Taxpayers Compliance Behavior. SSRN Electronic Journal, 14(6), 4443–4462. https://doi.org/10.2139/ssrn.3217902
Moore, M. (2014). Revenue Reform and Statebuilding in Anglophone Africa. World Development, 60, 99–112. https://doi.org/10.1016/j.worlddev.2014.03.020
Ompusunggu, A. P. (2010). Kebijakan Pajak Atas Pemungutan Dan Pemotongan Pajak ( Witholding Tax ). Akuntansi Krida Wacana, 9(3), 203–220.
Pache, A.-C., & Santos, F. (2013). Inside the Hybrid Organization: Selective Coupling as a Response to Competing Institutional Logics. Academy of Management Journal, 56(4), 972–1001. https://doi.org/10.5465/amj.2011.0405
Pandiangan, L. (2008). Modernisasi dan Reformasi Pelayanan Perpajakan (R. L. Toruan (ed.); 1st ed.). Elex Media Komputindo. https://books.google.co.id/books?id=lOXOEV7GpVwC&printsec=frontcover&hl=id#v=onepage&q&f=false
Piracha, M., & Moore, M. (2016). Revenue-Maximising or Revenue-Sacrificing Government? Property Tax in Pakistan. The Journal of Development Studies, 52(12), 1776–1790. https://doi.org/10.1080/00220388.2016.1153076
Pomeranz, D. (2015). No Taxation without Information: Deterrence and Self-Enforcement in the Value Added Tax. American Economic Review, 105(8), 2539–2569. https://doi.org/10.1257/aer.20130393
Pra/E-1. (2019). PPN Proyek dan PPh 21 Jadi Andalan Pemerintah. 1.
Prichard, W., & van den Boogaard, V. (2017). Norms, Power, and the Socially Embedded Realities of Market Taxation in Northern Ghana. African Studies Review, 60(1), 171–194. https://doi.org/10.1017/asr.2017.3
Rahayu, S. K. (2013). Perpajakan Indonesia Konsep & Aspek Formal (1st ed.). Graha Ilmu.
Rahayu, S. K., & Suhayati, E. (2010). Perpajakan teori dan teknis perhitungan. Graha Ilmu. https://doi.org/978-979-756-562-6
Rosdiana, H., Irianto, & Putranti, T. M. (2011). Teori pajak pertambahan nilai: kebijakan dan implementasinya di Indonesia. Ghalia Indonesia. http://opac.lib.ugm.ac.id/index.php?mod=book_detail&sub=BookDetail&act=view&typ=htmlext&buku_id=693369&obyek_id=1
Simader, K. (2010). Withholding Taxes and the Effectiveness of Fiscal Supervision and Tax Collection. 2(February), 115–119.
Slemrod, J. B., & Gillitzer, C. (2013). Insights from a Tax-Systems Perspective. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2340048
Soest, C. von. (2007). How does neopatrimonialism affect the African state’s revenues? The case of tax collection in Zambia. The Journal of Modern African Studies, 45(4), 621–645. https://doi.org/10.1017/S0022278X0700290X
Sokolinskaya, Y. (2015). The role of small business in the sphere of economy development of the forest Russia. Forestry Engineering Journal, 5(3), 282–290. https://doi.org/10.12737/14177
Sukaesti, A. (2015). ANALISIS DAMPAK PAJAK MASUKAN DAN PAJAK KELUARAN TERHADAP LIKUIDITAS PERUSAHAAN JASA KONSTRUKSI (STUDI KASUS PT JAYAR) [UNIVERSITAS BINA NUSANTARA]. In Journal of Chemical Information and Modeling (Vol. 53, Issue 1). http://dx.doi.org/10.1016/j.neuropsychologia.2016.03.027%0Ahttp://dx.doi.org/10.1016/j.mri.2013.04.010%0Ahttp://dx.doi.org/10.1162/jocn_a_00409%5Cnhttp://www.mitpressjournals.org/doi/abs/10.1162/jocn_a_00409%0Ahttp://www.med-info.nl/Afwijking_OOGHEELKUNDE
SURAT EDARAN DIREKTUR JENDERAL PAJAK NOMOR SE - 45/PJ/2012, 53 1689 (2012).
Tang, Y., Akram, A., Cioca, L., Shah, S. G. M., & Qureshi, M. A. A. (2021). Whether an innovation act as a catalytic moderator between corporate social responsibility performance and stated owned and non?state owned enterprises’ performance or not? An evidence from Pakistani listed firms. Corporate Social Responsibility and Environmental Management, csr.2112. https://doi.org/10.1002/csr.2112
Twijnstra, R., Hilhorst, D., & Titeca, K. (2014). Trade networks and the practical norms of taxation at a border crossing between South Sudan and Northern Uganda. Journal of Eastern African Studies, 8(3), 382–399. https://doi.org/10.1080/17531055.2014.899139
Vossler, C. A., & McKee, M. (2017). EFFICIENT TAX REPORTING: THE EFFECTS OF TAXPAYER LIABILITY INFORMATION SERVICES. Economic Inquiry, 55(2), 920–940. https://doi.org/10.1111/ecin.12425
Vossler, C. A., McKee, M., & Bruner, D. M. (2021). Behavioral effects of tax withholding on tax compliance: Implications for information initiatives. Journal of Economic Behavior & Organization, 183, 301–319. https://doi.org/10.1016/j.jebo.2020.12.030
Yin, R. K. (2009). Case study research: STUDY Design and Methods (4th ed., Vol. 4). Thousand Oaks.
Zee, H. H., & Tanzi, V. (2000). Tax Policy for Emerging Markets: Developing Countries. IMF Working Papers, 00(35), 1. https://doi.org/10.5089/9781451845341.001
.png){kind=logo}
