Made Sudarma, I Nyoman Darmayasa


Abstrak - Historisitas Filosofis Konsep Pemajakan Dividen Pada Undang-Undang Cipta Kerja

Tujuan Utama - Penelitian ini bertujuan untuk menelusuri historisitas filosofis konsep pemajakan dividen pada undang-undang cipta kerja.

Metode - Historisitas merupakan metode penelusuran filosofis yang komprehensif terhadap konsep pemajakan dividen dari naskah akademis hingga perilaku wajib pajak. Penggalian data dilakukan dengan mewawancarai peneliti dan akademisi perpajakan.

Temuan Utama – Hasil penelusuran historisitas memberikan gambaran adanya lompatan perubahan konsep pemajakan dividen dari classical system menuju one-tier system. Pergeseran kebijakan pemajakan dividen belum dilengkapi dengan naskah akademis yang komprehensif. Konsep pemajakan dividen pada undang-undang cipta kerja tidak serta merta menghilangkan praktik akuntansi kreatif.

Implikasi Teori dan Kebijakan – Loncatan konsep pemungutan pajak dividen berimplikasi pada aspek psikologis perilaku kreatif wajib pajak. Pengawasan praktik akuntansi kreatif wajib pajak diperlukan melalui kebijakan yang humanis.

Kebaruan Penelitian – Penelusuran historisitas konsep pemajakan dividen pada undang-undang cipta kerja merupakan kebaruan pada penelitian ini.


Abstract - Historical Philosophical of Dividend Taxation Concept in Job Creation Act

Main Purpose - This research aims to explore the philosophical historicity of dividend taxation in the job creation act.

Method - Historically is a comprehensive philosophical method of tracing dividend taxation. The data is obtained by interviewing tax researchers and academics.

Main Findings - The results of historicity tracing provide an overview of the change in the concept of dividend taxation from the classical system to the one-tier system. A comprehensive academic text has not accompanied the shift in dividend taxation policy. The dividend taxation concept in the job creation act does not automatically avoid creative accounting practice.

Theory and Practical Implications - The leap of the concept of dividend tax collection has implications for the psychological aspects of the taxpayer's creative behavior. It is necessary to supervise the taxpayer's creative accounting practices through humanist policies.

Novelty - Tracing the historicity of dividend taxation in the job creation act is a novelty in this research.


akuntansi kreatif; dividen; historisitas; kepatuhan pajak; undang-undang cipta kerja

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DOI: http://dx.doi.org/10.21776/ub.jamal.2021.12.2.18


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