scholarly journals VERGİ MEVZUATI AÇISINDAN KANUNEN KABUL EDİLMEYEN GİDERLERE YÖNELİK HATALI İŞLEMLERİN TESPİTİ, DÜZELTME VE MUHASEBE KAYITLARI

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Alper TAZEGÜL
Keyword(s):  
Income Tax ◽  
Point Of View ◽  
Tax Law ◽  
Tax Base ◽  
Application Point ◽  
Income Tax Law ◽  
The Law ◽  
Taxable Profit

One of the most important concepts that appears the differentiation of accounting profit and taxable profit is expenses which are not legally accepted. In the determination of accounting profit some expense which is not legally accepted as an expense can be deducted and these expenses cannot be deducted in determination of taxable profit Therefore, it is important to correctly apply the expenses that are not legally accepted for the determination of the accounting profit which constitutes the tax base in general. For this reason, the law stated expenses that can be deducted in the 40th article of the Income Tax Law. All the expenses except these that can be discounted are considered as legally deductible expenses. The expenses that cannot be deducted are also counted in article 41 of the same law. These expenses will also be considered as unacceptable expenses without any hesitation. However, when considered from the application point of view, it is seen that there is a doubt in terms of issues such as whether it should be taken into consideration as an unacceptable expense or whether the necessity of being subject to withholding should be considered as a fee. Within this context, the errors encountered in the application in relation to legally unacceptable costs and their adjusted accounting records are included in our study.

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novlicia Putri Utiarahman ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Government Revenue ◽  
Income Tax Law ◽  
The Law ◽  
The Government

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro

Dampak Perubahan Undang-Undang No. 36 Tahun 2008 terhadap Penerapan PPH Potong Pungut pada Perusahaan Jasa Cleaning Service (Studi Kasus pada PT. Jasa Mulia Iramandiri)

2010 ◽  
Vol 6 (02) ◽  
pp. 61
Author(s):  
Rizki Ahmad Fauzi
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Secondary Data ◽  
Research Data ◽  
Financial Statement ◽  
Tax Law ◽  
History Of ◽  
Income Tax Law ◽  
The Law ◽  
The Impact

The introdution described about the history of income tax, the book observation concerning about the meaning of Tax and the chronological alteration of the Income Tax regulations. Research Method described the structure of PT. Jasamulia Iramandiri, along the literature using research data as a secondary data The comparison between the old Law on the new Act has some interesting differences to explore, also elucidate between Old law dan the New Law of Income Tax concerning PPh 21,23,and 25.  This discussion are simulate the calculation of Income Tax Law chapter 21 in two version the old and newest Law, also the impact of the Law alteration  to accounts on the financial statement.

Die Rückabwicklung im Ertragsteuerrecht

2019 ◽  
Author(s):  
Patrick Schulz
Keyword(s):  
Income Tax ◽  
Case Law ◽  
Research Literature ◽  
Tax Law ◽  
Current Case ◽  
Income Tax Law ◽  
The Law

Income tax law lacks clear regulations in terms of what fiscal consequences can occur if an income tax issue is later reversed. It is thus left to those who apply the law to address how such reversals should be dealt with fiscally. In this regard, the solutions to this problem found in case law are constantly criticised in research literature. This study examines whether and to what extent the criticism of the case law of Germany’s fiscal courts in relation to the cancellation of income tax procedures is justified. To this end, it first presents the conditions under which the cancellation of such a procedure is applicable and what fiscal consequences it can trigger. It concludes by demanding an appropriate form of taxation for such cancellations and, in turn, the partial abandonment of the current case law of the fiscal courts.

scholarly journals KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 786
Author(s):  
Puan Indri Hazimah Indri Hazimah ◽  
Ferry Irawan
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Analysis Data ◽  
Practical Experience ◽  
Tax Law ◽  
Tax Base ◽  
Income Tax Law ◽  
Definition Of ◽  
Suitable Framework ◽  
Tax Payers

AbstractThis research tries to elaborate the contradiction between Government Regulation number 46 of 2013 (PP 46/2013) and Article 4 paragraph 1 Law number 36 of 2008 (Income Tax Law) in addressing tax base. Also, it describes income tax simulation from PP 46/2013 an Income Tax Law perspective. This research is designed by applying literature review and field study method. We collect and analysis data throughout laws, text-books, and journals to obtain a a suitable framework related to the case discussed. Furthermore, we also conduct interview to find practical experience that cannot be found in literatures. A deep-interview is applied to the relevant officials. The result shows that usage of gross revenue to calculate tax base based on PP 46/2013 is quite suitable with the objective of the regulation, to simplify and support tax payers in fulfilling their tax-obligation. On the other hand, although the revenue is not appropriate with the definition of Income tax law, every additional economic capability, the provision is not against general rules. This is occurred because Article 17 paragraph 7 and Article 4 paragraph 2 letter (a) Income Tax Law allow certain income will be imposed by final income tax. Keyword:  Tax Base, Income, Gross Revenue, PP 46/2013

The Definition of Employee for Income Tax Purposes

1982 ◽  
Vol 17 (3) ◽  
pp. 290-333 ◽  
Author(s):  
Joseph M. Edrey
Keyword(s):  
Income Tax ◽  
Tax Law ◽  
Income Tax Law ◽  
The Law ◽  
Definition Of

The question of differentiating between an employee and an independent (self-employed) person has always been of primary importance in Israeli Income Tax law as a result of the various rules that distinguish these two types of assessees. In light of the adoption of the Ben-Shahar Commission's recommendations, this distinction has acquired even greater importance, as shall be explained.This article discusses the law as it stands at present, which is not to say that in our view the current law is ideal. On the contrary, it is our opinion that the distinctions between the employed assessee—employee— and the independent assessee—self-employed—ought to be abolished. However since Israeli law does draw such distinctions at present, we shall discuss whatis, de lege lata, and leave the discussionde lege ferendafor another time.

scholarly journals ANALISIS PERUBAHAN KETENTUAN SUBJEK PAJAK ORANG PRIBADI PADA UNDANG-UNDANG CIPTA KERJA TERHADAP PAJAK PENGHASILAN ORANG PRIBADI DAN MOBILITAS SUMBER DAYA MANUSIA

2021 ◽  
Vol 3 (1) ◽  
pp. 98-111
Author(s):  
Yustikadewi Prastiwi ◽  
Rd. Tatan Jaka Tresnajaya
Keyword(s):  
Human Resources ◽  
Income Tax ◽  
Job Creation ◽  
Tax Law ◽  
Tax Base ◽  
Tax System ◽  
Potential Reduction ◽  
Tax Exemptions ◽  
Income Tax Law ◽  
Library Method

Reformasi pajak dalam Undang-Undang Cipta Kerja memuat ketentuan baru terkait subjek pajak orang pribadi yang cukup berbeda dengan Undang-Undang Pajak Penghasilan, seperti kriteria subjek pajak orang pribadi, pengecualian pajak beberapa penghasilan luar negeri, serta penerapan skema pajak khusus bagi warga negara asing yang telah menjadi subjek pajak dalam negeri. Ketentuan baru tersebut dapat berdampak pada basis pajak penghasilan, pergeseran sistem pajak menuju sistem teritorial, penyimpangan prinsip keadilan akibat perbedaan perlakuan pajak, serta mobilitas sumber daya manusia akibat keringanan pajak yang ditawarkan dalam skema pajak khusus. Penelitian ini menganalisis potensi dampak tersebut menggunakan metode kepustakaan dengan teknik dokumentasi. Faktanya, Undang-Undang Cipta Kerja tidak mengubah narasi Pasal 4 Ayat (1) Undang-Undang Pajak Penghasilan sehingga sistem pajak Indonesia masih memiliki kecenderungan terhadap sistem worldwide. Keringanan pajak dalam skema pajak khusus juga tidak berpengaruh signifikan terhadap mobilitas sumber daya manusia, terutama tenaga kerja asing, karena respon mobilitas tidak hanya bergantung pada kebijakan pajak. Kemudian, pengecualian pajak beberapa penghasilan luar negeri dan penerapan skema pajak khusus juga tidak dilakukan secara cuma-cuma, melainkan diiringi syarat untuk menempatkan investasi di Indonesia dan melakukan alih pengetahuan. Dengan demikian, potensi penurunan basis pajak dan penyimpangan prinsip keadilan harus disikapi dengan bijaksana dan berorientasi pada prospek manfaat di masa mendatang.   Job Creation Act contains new provisions related to individual tax subjects that are quite different from the Income Tax Law. Those provisions include criteria for individual tax subjects, tax exemptions for some foreign incomes, and the application of special tax schemes. Those provisions can affect the income tax base, shifting the tax system into a territorial system, create injustice issues from different tax treatments, and transform the mobility of human resources due to tax facilities in special tax schemes. This study analyzes those potential impacts using the library method. Stated that the Job Creation Law does not change the sentence of Article 4 Paragraph (1) of the Income Tax Law so that Indonesia still tends a worldwide system. The special tax schemes do not have a significant effect on the mobility of human resources because the mobility response not only depends on tax policies but also on other factors. Then, the new tax exemptions and the special tax schemes are not applied for free but accompanied by conditions to invest in Indonesia and transfer knowledge. Thus, the potential reduction in the tax base and tax injustice issues must be addressed wisely and oriented to the prospect of future benefits.

Accounting for Inventory from a Commercial Point of View

2021 ◽  
Vol 1 (2) ◽  
pp. 81-85
Author(s):  
Dewi Purnamasari ◽  
Ayu Almira ◽  
Nadia Della Savira
Keyword(s):  
Inventory Control ◽  
Income Tax ◽  
Lot Sizing ◽  
Balance Sheet ◽  
Point Of View ◽  
Tax Law ◽  
Income Tax Law ◽  
Descriptive Approach ◽  
Accounting Period ◽  
The Cost

Inventory control is a very important managerial function because the physical inventory of many companies involves the largest investment in current assets. The main purpose of inventory accounting is to determine periodic profit and loss through the process of bringing together the cost of goods sold with the sales proceeds in one accounting period and determining the amount of inventory to be presented in the balance sheet. This paper aims to describe the accounting for inventory from a commercial point of view. The method used in this study is qualitative in nature with a descriptive approach. The results showed that the main functions of inventory are to avoid delays in goods, loss of goods and with the presence of inventory, the company's operations can continue to run so that services to consumers can be carried out as well as possible. More specifically, the main functions of inventory are the decoupling function, economic lot-sizing function, and anticipation function.  As the inventories become subject to regulations in Indonesia, the study also highlights the purposes of calculating the income tax of inventories. Article 10 paragraph (6) of the Income Tax Law states that inventories must be valued at cost. Therefore, if the taxpayer makes an assessment based on a method other than cost, an adjustment is required.

Income Tax as Affecting Life Assurance Offices

1925 ◽  
Vol 9 ◽  
pp. 65-98
Author(s):  
John Barnett
Keyword(s):  
Income Tax ◽  
Tax Law ◽  
Life Assurance ◽  
Tax Legislation ◽  
Income Tax Law ◽  
Practical Effect ◽  
The Subject ◽  
The Law

In submitting these remarks on Income Tax I need hardly say that they do not form an exhaustive article on the subject. The paper is intended rather to show in a general way the practical effect of the Income Tax law as regards Life Assurance Offices. The method of dealing with the subject would appear, perhaps, to be following the line of least resistance; but, as the more recent Income Tax legislation, so far as regards the assessment of such Institutions, is hardly yet out of its infancy, I think the purpose of the paper will be best served if it is confined to a review of the recent changes in the law and of the law as it at present stands.

A STUDY OF THE IMPACT OF SPECIAL INTEREST GROUPS ON MAJOR TAX REFORM: AGRICULTURE AND THE 1913 INCOME TAX LAW

2008 ◽  
Vol 35 (2) ◽  
pp. 71-100 ◽  
Author(s):  
Douglas K. Barney ◽  
Tonya K. Flesher
Keyword(s):  
Quantitative Analysis ◽  
Income Tax ◽  
Income Taxes ◽  
Tax Law ◽  
Special Interest Groups ◽  
Congressional Debates ◽  
Farm Population ◽  
Income Tax Law ◽  
State Income ◽  
The Impact

Farmers have benefited from unique tax treatment since the beginning of the income tax law. This paper explores agricultural influences on the passage of the income tax in 1913, using both qualitative and quantitative analysis. The results show that agricultural interests were influential in the development and passage of tax/tariff laws. The percentage of congressmen with agricultural ties explains the strong affection for agriculture. Discussion in congressional debates and in agricultural journals was passionate and patriotic in support of equity for farmers. The quantitative analysis reveals that the percentage farm population was a significant predictor of passage of the 16th Amendment by the states and of adoption of state income taxes in the 20th century.

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