The role of geospatial technology intelligence in efforts to prevent non-compliance of palm oil taxpayers
DOI:
https://doi.org/10.54957/educoretax.v5i2.1363Kata Kunci:
Intelligence, Geospatial Technology, Palm Oil, Tax Non-ComplianceAbstrak
This study discusses the forms of threats, the role of intelligence and geospatial technology intelligence in efforts to prevent the threat of tax evasion in the palm oil sector related to data on area, age of plants and the reasonableness of plantation productivity by utilizing geospatial data. This study is a qualitative study with a descriptive design. The results of the study indicate that there is a form of threat of palm oil tax evasion mode related to the unreasonableness of turnover reporting based on data analysis of area, age of plants and the reasonableness of plantation productivity by utilizing geospatial data, and the role of BIN is needed to oversee the Palm Oil Governance Task Force, and the role of tax intelligence through geospatial data-based technology intelligence to prevent tax evasion mode related to the reasonableness of the area, age and productivity of plantations reported by taxpayers. It is hoped that this study can be an input for the Directorate General of Taxes to complete the tools for monitoring taxpayer compliance in the palm oil sector, so that it is in line with the objectives of the palm oil governance task force together with other government stakeholders who are interested in the palm oil business in Indonesia.
Referensi
Arisandi, A. (2023). Pemanfaatan Analisis Planting Density Dan Canopy Density Dalam Penghitungan Produktivitas Perkebunan Kelapa Sawit. Jurnal Survei Dan Penilaian, 29.
Arsal, Y. (2018). Ditjen Pajak Akan Benahi Penerimaan dari Sektor Sawit. Https://Sawitindonesia.Com/. https://sawitindonesia.com/ditjen-pajak-akan-benahi-penerimaan-dari-sektor-sawit/
Chemura, A., van Duren, I., & van Leeuwen, L. M. (2015). Determination of the age of oil palm from crown projection area detected from WorldView-2 multispectral remote sensing data: The case of Ejisu-Juaben district, Ghana. ISPRS Journal of Photogrammetry and Remote Sensing, 100, 118–127. https://doi.org/10.1016/J.ISPRSJPRS.2014.07.013
CNN Indonesia. (2023). Luhut Lapor Jokowi 9 Juta Hektare Lahan Sawit Belum Dipajaki. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20230509123945-92-947152/luhut-lapor-jokowi-9-juta-hektare-lahan-sawit-belum-dipajaki
Komisi Pemberantasan Korupsi. (2016). Kajian Sistem Pengelolaan Komoditas Kelapa Sawit.
Lykke, Arthur. F. (1997). Defining Military Strategy. Military Review.
Mangoting, Y. (2004). Tax Planning : Sebuah Pengantar Sebagai Alternatif Meminimalkan Pajak. Jurnal Akuntansi Dan Keuangan, 1(1), 43–53. https://doi.org/10.9744/jak.1.1.pp. 43-53
Mimi, & Mulyani, S. D. (2022). Pengaruh Pelayanan, Pengawasan Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Badan Yang Dimoderasi Digitalisasi Administrasi Perpajakan. Jurnal Magister Akuntansi Trisakti, 9(1), 37–54. https://doi.org/10.25105/jmat.v9i1.10573
Ningrum, D. R., Thaariq, R. M., & Kartika, W. (2019). Mengungkap Aliran Keuangan Gelap Komoditas Ekspor Unggulan Indonesia. https://theprakarsa.org/wp-content/uploads/2019/09/LAPORAN-MENGUNGKAP-ALIRAN-KEUANGAN-GELAP-KOMODITAS-EKSPOR-UNGGULAN-INDONESIA-full-size.pdf
Pahala, F. (2019). Penggalian Potensi PBB Perkebunan Kelapa Sawit Menggunakan Sistem Informasi Geografis Dan Citra Landsat 8. Jurnal Survei Dan Penilaian, 25.
Prastowo, Y. (2013). Rimba Belantara Mengelabuhi Negara: Sisi Gelap Penghindaran Pajak Sektor Kehutanan dan Perkebunan. Indonesia Corruption Watch. https://www.antikorupsi.org/sites/default/files/dokumen/Rimba%2520Belantara%2520Mengelabuhi%2520Negara%2520Sisi%2520Gelap%2520Penghindaran%2520Pajak%2520Sektor%2520Kehutanan%2520dan%2520Perkebunan.PDF
Prunckun, H. (2015). Scientific Methods of Inquiry for Intelligence Analysis (Security and Professional Intelligence Education Series). 2nd. Ed., Rowman & Littlefield.
Sadya, S. (2023, April 10). Produksi Kelapa Sawit Indonesia Capai 45,58 Juta Ton pada 2022. DataIndonesia.Id.
Soekanto, S. (2002). Teori peranan. Jakarta: Bumi Aksara.
Sugirman, S. (2009). Analisis Intelijen: Sebuah Kontemplasi. Jakarta: CSICI.
Sugiyono. (2015). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. CV Alfabeta.
Sukarno, I. (2014). Ilmu Intelijen. Puslitbang BIN & STIN.
Sulistyanto. (2021, September 16). KPK soal Pajak Sawit: Potensi Rp40 T, Baru Dapat Rp2,1 T. CNN Indonesia. https://www.cnnindonesia.com/ekonomi/20210916135658-92-695230/kpk-soal-pajak-sawit-potensi-rp40-t-baru-dapat-rp21-t
Supriyadi, A. A., Kemala Sari, D., Karel, D., & Mandagie, L. (2018). Penentuan Lokasi Gudang Pusat Penyalur Logistik Dan Peralatan Penanggulangan Bencana Dengan Menggunakan Sistem Informasi Geografis. Jurnal Teknologi Penginderaan, 6(1), 37–52.
Suroso, A. I., Seminar, K. B., & Satriawan, P. (2004). Pengembangan Sistem Informasi Geografis Untuk Pengelolaan Perkebunan Kelapa Sawit. Jurnal Manajemen Dan Agribisnis, 1(1), 34–41. https://scholar.google.com/scholar?hl=id&as_sdt=0%2C5&q=pengembangan+sistem+informasi+geografis+untuk+pengelolaan+perkebunan+kelapa+sawit+arif+imam+suroso&btnG=
Unduhan
Diterbitkan
Cara Mengutip
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Bollyazi Haru Bukit, Adang Supriyadi, Steph Subanidja, Budi Prasetyono, Aloysius Mado
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
