scholarly journals The Development of Tax Law Application Formula in Indonesia from IRAC into IREAC

2018 ◽  
Vol 54 ◽  
pp. 06006
Author(s):  
Agus Suharsono ◽  
Burhanudin Harahap
Keyword(s):  
Assessment System ◽  
Tax Law ◽  
Self Assessment ◽  
Mutual Cooperation ◽  
Application Of Law ◽  
Library Research ◽  
Concrete Event ◽  
The Difference ◽  
Tax Court ◽  
Analytical Approaches

The characteristic and pattern of tax collection system in Indonesia is mutual cooperation (kegotongroyongan) conducted using self-assessment system, in which taxpayer is trusted to calculate, to consider, to pay, and to report its own tax. Having gotten evidence, tax authority will publish tax stipulation for which a legal attempt can be file in the form of objection, appeal or judicial review. The number of tax disputes is substantial, indicating that there is a difference of tax law application, the process of applying law to the fact or concrete event. In addition to syllogism, the application of law can be done using a more comprehensive and practical formula, IRAC/ILAC. This study was a library research on law and book/article using statute, conceptual and analytical approaches. The result showed that many tax stipulations become tax dispute due to the difference of interpretation on law and evidence validation. Viewed from juridical aspect, Laws on Tax General Provisions and Tax Court govern that the key to tax law application in Indonesia is evidence. Thus, the application of Indonesian tax law with IRAC formula can be expanded by adding “evidence” into IREAC: Issues-Rules-Evidence-Application-Conclusion.

scholarly journals ANALISIS PENERAPAN PEMUNGUTAN PAJAK PERTAMBAHAN NILAI PADA BUMN SEBAGAI PEMUNGUT DAN TIDAK SEBAGAI PEMUNGUT PAJAK PERTAMBAHAN NILAI (STUDI KASUS PADA PT PELABUHAN INDONESIA III Cabang Benoa)

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Agista Ayu Aksari
Keyword(s):  
Data Analysis ◽  
Value Added ◽  
The State ◽  
Assessment System ◽  
Sales Tax ◽  
Value Added Tax ◽  
Self Assessment ◽  
A Value ◽  
The Difference

On 1st July 2012 SOE (State-Owned Enterprises)become the Value Added Tax (VAT) collector. According to the regulation of the Ministher of Finance No.85/PMK.03/2012 about the appointment of the State Owned Enterprises to collect, deposit and reporting Value Added Tax (VAT) and Sales Tax on Luxurious Goods, and precedures for collecting, depositing and reporting. The purpose of this research is to determine the difference between SOE as a Value Added Tax collector and not as a Value Added Tax collector.The object of this research is PT Pelabuhan Indonesia III cabang Benoa. The data analysis in this research is to analyze the calculation and reportig of VAT before being VAT collector and when it became VAT collector.The result of this research it is known that are the application of the value added tax on PT Pelabuhan Indonesia III Cabang Benoa before becoming tax collector is charged directly by fiskus and has official assessment system and as a PT Pelabuhan Indonesia III Cabang Benoa has a self assessment system whereby PT Pelabuahan Indonesia III Cabang Benoa became ILL wapu. Differnce in PT Pelabuhan Indonesia III Cabang Benoa as a collector, and the collector Is a time before becoming a collector has aself just my assessment system whereas before becoming a collector has official assessment system. Tax eceipt when it became a collector of VAT using duplicate counts 3 before becoming a collector only uses 2 of the double. For SSp before becoming a duplicate while using 4 collector as a collector to use duplicate. DOI 10.5281/zenodo.1214932

ANALISIS PENERAPAN PEMUNGUTAN PAJAK PERTAMBAHAN NILAI PADA BUMN SEBAGAI PEMUNGUT DAN TIDAK SEBAGAI PEMUNGUT PAJAK PERTAMBAHAN NILAI

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Agista Ayu Aksari
Keyword(s):  
Data Analysis ◽  
Value Added ◽  
The State ◽  
Assessment System ◽  
Sales Tax ◽  
Value Added Tax ◽  
Self Assessment ◽  
A Value ◽  
The Difference

On 1st July 2012 SOE (State-Owned Enterprises)become the Value Added Tax (VAT) collector. According to the regulation of the Ministher of Finance No.85/PMK.03/2012 about the appointment of the State Owned Enterprises to collect, deposit and reporting Value Added Tax (VAT) and Sales Tax on Luxurious Goods, and precedures for collecting, depositing and reporting. The purpose of this research is to determine the difference between SOE as a Value Added Tax collector and not as a Value Added Tax collector.The object of this research is PT Pelabuhan Indonesia III cabang Benoa. The data analysis in this research is to analyze the calculation and reportig of VAT before being VAT collector and when it became VAT collector.The result of this research it is known that are the application of the value added tax on PT Pelabuhan Indonesia III Cabang Benoa before becoming tax collector is charged directly by fiskus and has official assessment system and as a PT Pelabuhan Indonesia III Cabang Benoa has a self assessment system whereby PT Pelabuahan Indonesia III Cabang Benoa became ILL wapu. Differnce in PT Pelabuhan Indonesia III Cabang Benoa as a collector, and the collector Is a time before becoming a collector has aself just my assessment system whereas before becoming a collector has official assessment system. Tax eceipt when it became a collector of VAT using duplicate counts 3 before becoming a collector only uses 2 of the double. For SSp before becoming a duplicate while using 4 collector as a collector to use duplicate.

scholarly journals Penyelesaian Sengketa Pajak

2011 ◽  
Vol 2 (1) ◽  
pp. 551
Author(s):  
Hanggoro Pamungkas
Keyword(s):  
Field Data ◽  
Field Research ◽  
Self Assessment ◽  
Related Data ◽  
Library Research ◽  
Tax Laws ◽  
Tax Audit ◽  
Tax Court ◽  
Tax Payers ◽  
Laws And Regulations

Indonesia has ‘self assessment’ tax system to fulfill taxpayer obligation in complying Tax Laws and Regulations. In fact tax administration could occasionally make tax audit resulting a different assessmentand therefore taxpayers still have to pay. Any tax dispute of the tax administrations assessment will be reviewed by filling complain, and later any further tax assessments dispute will be solved by bringing the case by appealing to Tax Court. Study uses field data and other related readings,in field research is collecting related data including appeal letter and the Tax courts process, as well as library research collecting related data to support the analysis. Result of the research on three tax payers shows caused by some taxs or fiscals corrections, and in the tax court is neither not supported with reliable evidences, nor tax payers do not completely fulfill tax laws and regulations. The study on the cases suggesting that taxpayers have always to provide all related documents to make tax audits done accordingly, and tax payers could explain them to judges, andsuggestions for tax court could possibly to complete the review in six moths or sooner to avoid unnecessary additional cost to taxpayers on penalty.

scholarly journals The Analysis of imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics

Jurnal Office ◽  
2020 ◽  
Vol 6 (1) ◽  
pp. 37
Author(s):  
Ary Lestari ◽  
Yusrizal Yusrizal ◽  
Lukman Hakim N ◽  
Danang Djoko Susilo ◽  
Hasan Rachmany
Keyword(s):  
General Condition ◽  
Value Added ◽  
Processing Method ◽  
Assessment System ◽  
Tax Law ◽  
Value Added Tax ◽  
Self Assessment ◽  
Tax Collection ◽  
Know How ◽  
Output Tax

The Taxation Law in Indonesia refers to Self-Assessment System, which is giving trust to the taxpayer to calculate, deposit and report by themselves about the amount of tax owed according to the regulation of taxation law. While the purpose of writing this thesis generally is to know about the imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics has appropriated with the provision of value added tax law within the applicable taxation enforcement rules and to know how PT. Seimitsu Diagnostics to overcome the obstacle encountered in implementing the value-added tax collection and to know the  effort that have been taken to overcome the problems. The writer does this research by collecting data and processing method and analysing data. The writer does the research in the company to get the data and collecting them. The obstacle is about the output tax difference always bigger than the input tax, so it can cause there are the amount of underpaid taxes and the company is considered to be negligence in the deposit and report the underpaid taxes on every tax period or tax year so according to article 8 section (2) Law number 6 Year 1983 about the General Condition and tax procedure of the company got penalty to a 2% interest in a month for the underpayment amount. 

scholarly journals ANALISIS EFEKTIVITAS BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Clever Clinton Koho ◽  
Harijanto Sabijono ◽  
Sintje Rondonuwu
Keyword(s):  
Qualitative Approach ◽  
Assessment System ◽  
Tax Revenue ◽  
Tax Law ◽  
Analysis Method ◽  
Process Data ◽  
Self Assessment ◽  
Local Taxes ◽  
Other Information ◽  
The Government

Tax inspection is a series of activities to search, collect, process data and or other information to test compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of tax laws and regulations. This matter is also motivated with the current tax law in Indonesia in implementing tax collection with self assessment system. Cost acquisition of Land and Building Rights is one of the local taxes that has a major contribution as local tax revenue. The used analysis method in this research is descriptive with qualitative approach. The results used in this study show that the effectivity of Customs Acquisition Rights on Land and Buildings in 2015-2017 is considered very effective. This means that the performance of the Government in Southeast Minahasa Tenggara is very good because it can meet the targets that have been determined, and the government of Southeast Minahasa Tenggara should continue to maintain it.Keywords: Effectivity, Cost Acquisition of Land and Building Rights, Local Tax

scholarly journals Tata Cara Pemungutan Pajak dalam Perpektif Hukum Pajak

2021 ◽  
Vol 7 (1) ◽  
pp. 326
Author(s):  
I Nengah Suastika
Keyword(s):  
Assessment System ◽  
Real System ◽  
Mixed System ◽  
Tax Law ◽  
Collection System ◽  
Literature Study ◽  
Self Assessment ◽  
Tax Collection ◽  
The Real ◽  
System A

This study aims to analyze the tax collection system, tax collection principles and tax collection system from a tax law perspective. This study is a normative juridical study to examine existing legal norms which are derived from statutory regulations. The data collection technique was carried out by means of literature study with the literature study guideline instrument that was developed independently. The data analysis technique is carried out descriptively, which begins with collecting data, reducing data, presenting data and drawing conclusions. The results of the analysis show that the tax collection system can be divided into three, namely the real system, the fictitious system and the mixed system. The principle of tax collection consists of the principle of domicile, the principle of source and the principle of nationality. The tax collection system consists of an official assessment system, a semi self-assessment system, a full self-assessment system and a withholding system. Based on the Indonesian tax law, the tax collection system uses the real system. Meanwhile, the principle of tax collection uses the principle of domicile, the principle of source and the principle of nationality. The tax collection system uses a self-assessment system where the taxpayer fills in according to statutory provisions.

POLIGAMI DALAM PERSPEKTIF AL-QUR’AN

2016 ◽  
Vol 1 (2) ◽  
pp. 35-50
Author(s):  
Makrum Makrum
Keyword(s):  
Qualitative Research ◽  
Islamic Law ◽  
Qualitative Approach ◽  
Comprehensive Understanding ◽  
Research Results ◽  
Library Research ◽  
Difference Of Opinion ◽  
Controversial Problem ◽  
The Difference ◽  
Interpretation Method

This paper is discusion the polygamy is still a controversial problem, although much discussed and examined. The difference of opinion among scholars make this problem continues to potentially raises the agree and disagree. Even though it has been regulated in Act Number 1 of 1974 concerning marriage and the compilation of Islamic law (KHI), this does not necessarily make the problem of polygamy is complete. Not a few perpetrators of polygamy choose married under the hand or by sirri. This research uses qualitative approach by implementing thematic interpretation method (maudhu'i) to obtain a comprehensive understanding about polygamy in the Qur'an. The Data obtained through the study of a library research by sharing the data that comes from the various verse of the Qur'an, hadith, book fiqh, research results, books and the news in various media outlets in order to complete the interpretation of the verses of polygamy. Based on the results of this research it is known that the verses of the Qur'an gives a very tight restrictions for those who want to in polygamy. Justice that the conditions of polygamy is not only were quantitative but also qualitative research. In the context of historical-socio, the command of polygamy is intended as a form of the solution to avoid injustice to orphans women. Even if polygamy still want to do, should the husband marrying the widows who have lighten the orphan.

Methodological and Sociological Analysis About The Fatwa Of Majelis Tarjih Muhammadiyah Concerning To The Muslim Marriage With An Ahl Al-Kitab

2018 ◽  
Vol 16 (2) ◽  
pp. 161
Author(s):  
Chamim Tohari
Keyword(s):  
Content Analysis ◽  
Natural Phenomenon ◽  
Research Approach ◽  
Contemporary Society ◽  
Sociological Analysis ◽  
Library Research ◽  
Empiric Data ◽  
The Law ◽  
The Difference

Relation between the different of religion comunity in the multicultural nation as in Indonesia be a natural phenomenon that it cannot be avoided. As to one of the problem that had appeared in this case is about wedding problem betweena moslem with the difference religion womans. Majority of the Indonesia religious scholars as scholar in Majelis Tarjih Muhammadiyah had been prohibiting wedding like that with various reason. while a part little of the contemporary moslem scholars have been permiting the wedding. The points which will discussed in this research is how is opinion of Majelis Tarjih Muhammadiyah about the law of wedding with the woman from Ahl Al-Kitab and its ijtihad methodology. This research should analyze the argumentation of the Majelis Tarjih that make forbidding a muslem married with the difference religion womans. This research using library research approach dan content analysis. The results of this research are: (1) Majelis Tarjih of Muhammadiyah forbidding the wedding with sad al-dzari’ah as its argumentation; (2) Majelis Tarjih’s opinion has been irrelevant because two reason, the mistake of methodology and the change of the Indonesian contemporary society (based on an empiric data). Keywords: Ahlu Kitab; Majelis Tarjih; Different Religion Marriage

Web-Based Peer and Self-Assessment System Design and Development for Elementary School Students

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Mehmet EMIN KORTAK
Keyword(s):  
Elementary School ◽  
Elementary School Students ◽  
Primary Schools ◽  
Peer Assessment ◽  
Assessment System ◽  
Assessment Process ◽  
School Students ◽  
Self Assessment ◽  
Web Based ◽  
User Friendly

This research aimed at designing and improving the web-based integrated peer and self- assessment. WesPASS (web-based peer-assessment system), developed in this research, allows students to assess their own or their peers’ performance and project assignments and to report about the result of these assessments so that they correct their assignments. This study employed design-based research. The participants included 102 fourth grade primary school students and their 4 teachers from 2 state and 2 private primary schools in Ankara, Kecioren (Turkey) who employed the system and were engaged in a questionnaire survey to assess its quality. The findings were analyzed through quantitative data analysis. The findings revealed that the system can be used by elementary school students for peer and self-assessment system. The participants stated that WesPASS is simple and user-friendly, and it accelerates the assessment process by employing information technology and allows to share opinions 

Effect of leakage and blockage on the acoustic behavior of particle filters

2019 ◽  
Vol 67 (6) ◽  
pp. 483-492
Author(s):  
Seonghyeon Baek ◽  
Iljae Lee
Keyword(s):  
Transfer Matrix ◽  
Particle Filters ◽  
Acoustic Analysis ◽  
Transmission Loss ◽  
One Dimensional ◽  
Filter System ◽  
The Difference ◽  
The One ◽  
Analytical Approaches ◽  
Good Agreement

The effects of leakage and blockage on the acoustic performance of particle filters have been examined by using one-dimensional acoustic analysis and experimental methods. First, the transfer matrix of a filter system connected to inlet and outlet pipes with conical sections is measured using a two-load method. Then, the transfer matrix of a particle filter only is extracted from the experiments by applying inverse matrices of the conical sections. In the analytical approaches, the one-dimensional acoustic model for the leakage between the filter and the housing is developed. The predicted transmission loss shows a good agreement with the experimental results. Compared to the baseline, the leakage between the filter and housing increases transmission loss at a certain frequency and its harmonics. In addition, the transmission loss for the system with a partially blocked filter is measured. The blockage of the filter also increases the transmission loss at higher frequencies. For the simplicity of experiments to identify the leakage and blockage, the reflection coefficients at the inlet of the filter system have been measured using two different downstream conditions: open pipe and highly absorptive terminations. The experiments show that with highly absorptive terminations, it is easier to see the difference between the baseline and the defects.

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