scholarly journals KEDUDUKAN KEKAYAAN NEGARAYANGDIPISAHKAN PADA BADAN USAHA MILIK NEGARA (BUMN)

2015 ◽  
Vol 44 (3) ◽  
pp. 284
Author(s):  
Henny Juliany
Keyword(s):  
Empirical Research ◽  
Research Method ◽  
The State ◽  
Tax Revenue ◽  
State Budget ◽  
State Revenue ◽  
State Enterprises

The aim of research to determine the position of state assets set aside in BUMN. The research method used is normative empirical research by using statutory approach. The research found that the First, implementation of management and accountability for the state against state assets set aside in BUMN aims to provide an important role in contributing to the state revenue for part of the profits of BUMNs will be deposited into the state budget as Non Tax Revenue (non-tax). Second, the wealth of a country that has been transformed into the capital of state enterprises, the management should be in the business paradigm (business judgment rules), but the separation of the wealth of the country has not made   the switch into a state that in spite of the wealth of the country’s wealth .

scholarly journals PENERAPAN AKUNTANSI PPh PASAL 23 ATAS JASA AGEN PADA PT. AJB BUMIPUTERA 1912 CABANG MANADO

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Cicilia Luas ◽  
Treesje Runtu ◽  
Victorina Z. Tirayoh
Keyword(s):  
Data Analysis ◽  
Life Insurance ◽  
Income Tax ◽  
National Development ◽  
Vital Role ◽  
The State ◽  
Tax Revenue ◽  
State Budget ◽  
State Revenue ◽  
Total State

In the state budget of revenues and expenditures (APBN), it can be seen that the target of state revenue from the tax sector has increased from year to year. APBN 2016 shows tax revenue accounted for about 84% of  total state revenues as a whole. Therefore, Canit is said that taxes play a vital role in the financing of national development. Object in this research is PT. AJB BUMIPUTERA 1912 which is engaged in life insurance. The purpose of this study is to find out how the application of accounting PPh article 23 for servicesagent at PT. AJB BUMIPUTERA 1912 Manado branch. Method of data analysis used in this research is  discussing problem by colleting, elaborating, counting, and comparing a situation and explaining a situation so that can be drawn conclusion.Keywords:  accounting, income tax article 23

scholarly journals ABU YUSUF DAN PAJAK (KONSEP DALAM KITAB AL-KHARAJ DAN RELEVANSINYA DA-LAM EKONOMI SAAT INI)

Fenomena ◽  
2021 ◽  
Vol 20 (1) ◽  
pp. 45-60
Author(s):  
Arif Zunaidi
Keyword(s):  
The State ◽  
Economic Conditions ◽  
Tax Revenue ◽  
The Public ◽  
State Revenue ◽  
Tax Management

Sebagai tokoh yang memiliki nama besar, Abu Yusuf memiliki karya fenomenal dalam bidang pajak, yaitu kitab Al-Kharaj. Kitab yang ditulis atas permintaan Khalifah Harun Ar-Rasyid ini digunakan sebagai pedoman dalam pengelolaan pajak. Sebagai salah satu sektor penting dalam penerimaan negara, pajak seharusnya tidak mendzolimi masyarakat dari besaran presentasenya. Tujuan dari penulisan ini adalah untuk mengetahui sejarah penulisan kitab Al-Kharaj  dan isi kitabnya. Selain itu, tulisan ini juga untuk mengetahui konsep pajak yang ditulis Abu Yusuf dan utilitasnya dengan ekonomi saat ini.  Metode yang digunakan dalam penulisan ini adalah metodologi pemikiran tokoh yang dilacak dari sikap, tulisan atau pun tanggapan pada suatu kasus fenomena yang terjadi pada masa itu. Untuk mengetahui latar belakang pemikiran Abu Yusuf tidak bisa mengesampingkan beberapa faktor yang ada, baik faktor internal maupun faktor eksternal yang menjadi pemicunya. Hasil penelitian menemukan bahwa pemikiran Abu Yusuf tentang pajak menjadi salah satu konsep yang dilaksanakan hingga saat ini. Konsepnya dipakai dan diaplikasikan dalam menentukan presentase penerimaan pajak oleh negara. Konsep Al-Kharaj digunakan dalam sektor penerimaan Pajak Bumi dan Bangunan (PBB), bea cukai. Kata kunci: Abu Yusuf, Kitab Al-Kharaj, Pajak, Pendapatan Negara   As a well-known figure, Abu Yusuf has written a phenomenal work in taxation studies, namely al-Kharaj. This book which written at the request of the Caliph Harun ar-Rashid is used as a guide in tax management efforts. As one of the important sectors in state revenue, taxes should not deceive the public from their percentage. The article aims to find out the context of Al-Kharaj and its contents. Therefore, this study seeks to reveal the thoughts of Abu Yusuf and his background which were traced through his attitudes, writings, and responses to a case that occurred at that time. In addition, the paper is also to find out the tax concept initiated by Abu Yusuf and its practice in economic conditions' today. The results of this study found that Abu Yusuf's thought about taxes is one of the concepts that is still used today. This concept is applied in determining the percentage of tax revenue by the state. The Al-Kharaj concept is also used in the land and building tax (PBB) and customs revenue sectors.

scholarly journals ANALISIS SISTEM PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN KARYAWAN DI KANTOR KESYHABANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Nosevira H. K. Rumondor ◽  
Lintje Kalangi ◽  
Dhullo Afandy
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Director General ◽  
State Budget ◽  
Directorate General ◽  
Ministry Of Finance ◽  
Permanent Employees ◽  
Descriptive Qualitative

Income tax article 21 is the tax applicable for employee. The income of the employee is subject to withholding of Income Tax Article 21, for the company is authorized to withhold the employee’s income. The purpose of this study is to analyze whether the system of calculation and reporting Income Tax Article 21 has been in accordance with the taxation law and regulation. The research method used is descriptive qualitative method. The results obtained are based on the provision of Object of Income Ta Article 21 according to DGT Regulation PER-16 / PJ / 2016, there is still object of Income Tax Article 21 which has not been collected by the Office of Kesyahbandaran dan Otoritas Pelabuhan Kelas 1 Bitung. In terms of calculations are in accordance with the the Regulation of the Director General of Tax No. PER-16 / PJ? 2016. For the calculation of  final Income Tax Article 21 are based on Ministry of Finance (MoC) Decree PMK 262 in 2010 for the calculation of Article 21 tax for permanent employees who become the burden state budget. In terms of reporting of Periodic Tax Return, conducted by the State Treasury Office (KPN) through e-filling application on the website of the Directorate General of Taxes and has been in accordance with applicable provisions.Keywords : Income Tax Article 21, employee

scholarly journals Undang-Undang Desa dan Bantuan Dana Desa

2021 ◽  
Vol 7 (1) ◽  
pp. 34-42
Author(s):  
Alfian Alfian
Keyword(s):  
Research Method ◽  
The State ◽  
Literature Study ◽  
Village Community ◽  
State Revenue ◽  
Village Communities ◽  
The Government ◽  
The Village

The village law has given hope for village communities to have a more prosperous life in terms of village funding which gets greater attention when compared to the above government units, namely sub-districts and districts. This has been encouraged since the assistance of village funds has been carried out in recent years. The research method used in this research is literature study method. The literature studies obtained were sourced from various kinds such as regulations / laws, journals, books and other documentation. The conclusion is that the village law contains hope for the village community for a more prosperous life. This is also supported by the existence of village fund assistance which comes from various aspects of village income. Currently the Government distributes funds sourced from the State Revenue and Expenditure Budget for Villages in 2021. The Government distributes Village funds, the amount can reach IDR 1.4 billion per village per year or an increase is given to 416 districts and 74,953 villages throughout Indonesia, but it is still constrained. plagued with a number of problems in use and accountability.

scholarly journals KEDUDUKAN DANA ALOKASI UMUM(DAU) DALAM HUBUNGAN ANTARA PUSAT DAN DAERAH BERDASARKAN ASAS OTONOMI

FIAT JUSTISIA ◽  
2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Yuswanto Yuswanto
Keyword(s):  
Fiscal Policy ◽  
Fiscal Decentralization ◽  
The State ◽  
State Budget ◽  
Regional Income ◽  
Regional Autonomy ◽  
Local Revenue ◽  
State Revenue ◽  
Legal Standing ◽  
Financial Relationship

As a fiscal policy within the framework of regional autonomy, the allocation of DAU is an act that very important. It was meant to address financing capability gap between regions. The reason is because the DAU is the largest component of balance funds, namely the lack of 26% of the net domestic income in the state budget the amount of DAU scheme is not limiting, because it can only grow with the size of the authority delegated to the regions. DAU legal standing as a regional income in the financial relationship between the center and the regions based on the principle of autonomy is as a subsidy coming from the state revenue in the state budget that is allocated to local revenue in the budget based on fiscal decentralization. Keywords: General Allocation Fund, autonomy, regional autonomy

scholarly journals Efektivitas Penerimaan Negara dengan Penerapan Modul Penerimaan Negara Generasi Kedua Wilayah Kerja

2017 ◽  
Vol 7 (2) ◽  
pp. 109
Author(s):  
Andy Priyambodo
Keyword(s):  
The State ◽  
State Budget ◽  
The Public ◽  
State Revenue ◽  
Time Period ◽  
State Expenditure ◽  
State Revenues

State revenue is the most important part of the State Budget to finance various sectors of state expenditure. In support of this country's acceptance in apply MPN-G2 to facilitate the public in paying taxes. The result found that effectiveness of state revenue by applying of MPN-G2 system is quite effective in the case of quantity in the form of increasing percentage of amount of realization and transaction of state revenue. While the quality of state revenues after the MPN-G2 less effective because of input transparency of state revenue transactions is still too large so that the validity of the transaction is in doubt. For the duration of the state revenue with billing shows effective results because it is faster in the state revenue deposit, but the delegation of state revenue is less effective because it is still like the old system all transactions collected first with the time period determined after it was transferred to the state treasury. This study also produces factors that affect the effectiveness of state revenue with MPN-G2 such as communication, resources, and clarity of technology and procedures.

Measurements for Tourist Space Development

2016 ◽  
Vol 41 (0) ◽  
pp. 0-0 ◽  
Author(s):  
Leszek Butowski ◽  
Bogdan Włodarczyk
Keyword(s):  
Empirical Research ◽  
Research Method ◽  
Tourism Development ◽  
The State ◽  
Research Project ◽  
Space Tourism ◽  
Current State ◽  
The Town

Purpose. Disseminating knowledge on tourist space as a subject of study (ontological aspect) and methods for researching (describing and measuring) it, including paradigms and applied research approaches (epistemological aspect). Research hypothesis: the measure of tourism (tourist space) development is the achievement, within a given area, a state of long-term sustainability, defined as the situation in which the (widely understood) benefits outweigh (widely understood) costs of tourism development incurred by all (direct and indirect) groups of stakeholders. Method. The first part of the paper provides an overview. On the basis of the existing definitions and ways of understanding or delimiting tourist space, different measures (including measures of tourist space development) were distinguished and classified. In the second part of the paper, the results of a pilot research project investigating the state of sustainability of tourist space (tourism) in the town of Jastarnia were presented (case study). The research project was carried out using an innovative research method based on a model of sustainable tourism. This was a qualitative project and the obtained results have been quantified. Findings. The current state of tourism (tourist space) in Jastarnia was found to meet the criteria of sustainability, although certain sub-groups of respondents reported lack of sustainability in the component of costs. Research and conclusion limitations. The results of the empirical research reflect the current state (2015). The research project was carried out on a determined sample (it is not representative). Practical implications. The proposed method can be used for assessing the state of tourism at any destination. The obtained results can serve as a guide in the decision making process regarding the directions of tourism development. Originality. An innovative empirical research method has been applied. Type of paper. The first part of the paper provides an overview. The second part contains results of an empirical research project.

scholarly journals MANAGEMENT, DISTRIBUTION, AND REDEMPTION OF VILLAGE FUND

2017 ◽  
Vol 2 (1) ◽  
pp. 203
Author(s):  
Amalia Diamantina
Keyword(s):  
Human Resource ◽  
Research Method ◽  
The State ◽  
State Budget ◽  
Human Resource Capacity ◽  
Resource Capacity

One on the policies following the change of politics of law in village management is the allocation of Village Fund in the state budget. The management, distribution, and redemption of Village Fund, as well as the obstacles and how to overcome the problems were studied. The research method used was normative. The distribution and redemption arrangements of Village Fund were related to the coordination and communication of three Ministries, Regency / City and Village, village assistants, the requirements of administration and finance, and human resource capacity. The obstacles in the management, distribution, and redemption of Village Fund were that the requirements in the management and the coordination of distribution and redemption of Village Fund have not been met by villages and the villages lacked of preparation. It was overcome by the harmonization of legislation, improved coordination, acceleration of compliance, and increase in the capacity of village officials

scholarly journals Offshore companies’ participation in strategic state projects and their impact on state budget revenue

2019 ◽  
Author(s):  
Vaidas Gaidelys
Keyword(s):  
Empirical Research ◽  
Tax Evasion ◽  
Developed Countries ◽  
Tax Revenue ◽  
Statistical Data Analysis ◽  
Economic Sectors ◽  
State Budget ◽  
State Projects ◽  
Practical Implications ◽  
Budget Revenue

Purpose – to assess possible consequences of the employment of offshore companies in strategic state projects. Research methodology – empirical research statistical data analysis. This publication introduces scientific research on the case of employment of offshore companies in strategic state projects and assesses its possible damage to state budget revenue. Findings – offshore financial centres specialise in serving particular economic sectors. Research limitations – although developed countries suffer the most significant tax revenue losses, they promote the establishment of offshore centres. Countries do not learn from their mistakes, especially in terms of tax evasion through offshore companies. Practical implications – by employing offshore companies in its strategic projects, Lithuania supports the double stand-ards and the principle that what the state is allowed to do, private business is not. By taking advantage of offshore companies, corruption offences can be financed. Originality/Value – this article introduces the new empirical research on employment of offshore companies in strategic state projects.

scholarly journals Administracja kontroli skarbowej w zwalczaniu przestępczości w zakresie podatku VAT. Aspekty kryminalistyczne i fiskalne

2017 ◽  
Vol 15 (3) ◽  
pp. 7-20
Author(s):  
Ryszard Bełdzikowski
Keyword(s):  
The State ◽  
Tax Revenue ◽  
Tax Administration ◽  
State Budget ◽  
Tax Audit ◽  
Tax Fraud

VAT tax is the biggest tax revenue to the state budget. However, VAT mechanisms seem to be a tempting invitation for criminals to try to obtain undue VAT refund. The scale of this pathology is quite large, although tax audit offices have tried to fight this kind of tax fraud with success. This article presents the problem of the tax administration endeavours to eliminate the crime and also is an attempt at assessing the effectiveness of operation of tax audit offices which have already ended their 25-year activity.

Sign in / Sign up

Export Citation Format

Share Document