scholarly journals PAJAK PENGHASILAN TERHADAP TENAGA KERJA ASING SEBAGAI SUBYEK HUKUM PAJAK

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 266
Author(s):  
Hendy Ramadhan
Keyword(s):  
Income Tax ◽  
Foreign Worker ◽  
Legal Order ◽  
Foreign Workers ◽  
Legal Basis ◽  
Tax Laws ◽  
The Subject ◽  
Tax Deduction ◽  
Laws And Regulations ◽  
Tax Regulation

Foreign workers who work in Indonesia, have rights and obligations that are governed by the laws and regulations applicable in Indonesia, including rules relating to taxation. The foreign workers residing in Indonesia may be subject to tax laws in Indonesia. For the implementatio of legal order in the field of taxation, there is a need to apply the law of income tax on foreign workers who work in Indonesia. This paper discusses the legal basis for the imposition of foreign workers income tax in Indonesia as well as the form of liability for violations of income tax regulation on foreign workers in Indonesia. Based on this paper, foreign worker is one of the subject of income tax in Indonesia and can be subject to domestic tax or foreign tax subject depending on how long they have worked in Indonesia. Whereas in the event of any fraud related to the income tax on foreign worker, in the case the tax deduction is done by the company where the foreign worker is working, then the sanction given to the party who withholds the income tax.

scholarly journals Program Pendampingan Pemungutan Pajak Yayasan Keagamaan

2019 ◽  
Vol 3 (1) ◽  
pp. 13
Author(s):  
Hanik Susilawati Muamarah ◽  
Marsono Marsono ◽  
Arifah Fibri Andriani
Keyword(s):  
Income Tax ◽  
Service Providers ◽  
The State ◽  
Mentoring Program ◽  
Tax Collection ◽  
Tax Laws ◽  
Tax Deduction ◽  
Laws And Regulations

This mentoring program aims to provide an understanding of the provisions of tax collection by religious foundations, such as the MRBJ Foundation managing the Great Mosque of Bintaro Jaya located in Bintaro Jaya, South Tangerang. In carrying out its activities, the MRBJ Foundation involves and makes payments to several parties, such as lecturers, doctors, and service providers. However, so far, the foundation has not fully understood the provisions regarding the tax deduction. Politeknik Keuangan Negara STAN (PKN STAN) conducts assistance to identify objects and calculate the amount of payable income tax that must be deducted or collected, which is deposit to the state treasury, up to the reporting of the Income Tax Period SPT. The results of the assistants are expected to enable the MRBJ foundation to analyze itself and carry out its obligations as a cutter/collector per the provisions of tax laws and regulations. 

scholarly journals ANALISIS PENERAPAN PP 46 TAHUN 2013 ATAS PAJAK PENGHASILAN WAJIB PAJAK ORANG PRIBADI USAHAWAN DIBIDANG USAHA JASA PADA TOKO TONNY

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Dayna M. Poluan ◽  
Jullie J. Sondakh ◽  
Heince R. N. Wokas
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Personal Income ◽  
Calculation Scheme ◽  
Net Income ◽  
Personal Income Tax ◽  
Analysis Methods ◽  
Tax Laws ◽  
The Government ◽  
Tax Regulation

In 2013 the Government implemented the Income Tax Regulation, namely PP No. 46 of 2013 with a calculation scheme of 1% multiplied by turnover or gross profit and gross circulation of less than 4.8 billion per year. This study aims to determine the application of PP No. 46 of 2013 at Tonny Stores in accordance with the existing tax laws. This study uses descriptive analysis methods and data obtained through interviews and documentation. This study will also compare PP 46 of 2013 with the Calculation of Net Income Norms and the latest tax rules PP 23 of 2018. The results of this study indicate PP 46 of 2013 reduces the amount of tax paid compared to Net Income Calculation Norms and also makes it easy to calculate the amount Personal Income Tax is payable so that it can minimize errors in determining the amount of income tax that must be paid by the company.Keywords: Income tax, Norma Calculations, PP 46 in 2013

scholarly journals Analysis of taxation of the controlled foreign corporations owned by tax residents of the Russian Federation

2021 ◽  
pp. 50-60
Author(s):  
Elena Sergeevna Tsepilova ◽  
Georgii Pavlovich Chamurliev
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Open Data ◽  
International Taxation ◽  
Fixed Income ◽  
The Subject ◽  
The Russian Federation ◽  
Foreign Corporations ◽  
Tax Regulation

The subject of this article is the analysis of aggregated tax indicators of the activity of controlled foreign corporations: the amount of tax payable; the number of controlled foreign corporations; the number of taxpayers who control them. The author analyzes tax indicators of the activity of controlled foreign corporations owned by tax residents of the Russian Federation on corporate income tax and personal income tax; as well as examines potential proceeds from tax imposed on personal fixed income, which will be applicable for 2020. Research methodology is based on the key provisions of international taxation; tax analysis is conducted according to the open data from the reports of the Federal Tax Service for the period from 2015 to 2019 in the federal and regional context with application of analytical, comparative and statistical methods. The scientific novelty consists in interpretation of results acquired from the analysis of tax indicators of the activity of controlled foreign corporations, which allowed spotting trends in their dynamics for determination of feasible variants of tax regulation of such companies. The conclusion is made that the number of taxpayers who control such corporations has grown, but the taxes assessed on the profit of CFC has decreased. The spotted trends in the dynamics of tax indicators of the activity of CFC owned by tax residents of the Russian Federation demonstrate the promising trend of their tax regulation is not as a punitive fiscal function, but rather stimulating, which implies introduction into the Russian tax field of more corporations owned by tax residents of the Russian Federation that are located in the offshore and transit jurisdictions.

scholarly journals Pajak penghasilan bagi profesi penulis: kehebohan sesaat di dunia maya

2019 ◽  
Vol 3 (2) ◽  
pp. 19-30
Author(s):  
Dian Purnama Sari
Keyword(s):  
Income Tax ◽  
Result Show ◽  
Famous Book ◽  
Tax Deduction ◽  
Tax Regulation

Abstrak Pajak merupakan bukti bakti masyarakat kepada Negara. Namun, bagi masyarakat, pembayaran pajak masih terasa sebagai “paksaan” layaknya upeti kepada Negara. Hal ini terlihat dari tulisan dan kritik yang disampaikan oleh beberapa penulis terkenal di Indonesia. Pemotongan pajak penghasilan bagi profesi penulis dirasa tak adil oleh penulis di Indonesia. Tulisan ini ingin membandingkan pajak penghasilan yang harus dibayar sesuai dengan beberapa masukan dari profesi penulis dengan peraturan perpajakan yang ada. Hasil tulisan ini menunjukkan bahwa pembayaran pajak penghasilan penulis sesuai dengan peraturan pemerintah merupakan pemotongan pajak yang adil. Abstract Tax is a society loyalty to government. Altough, to majority people, tax feel like enforcement. There are so many critics about tax, including famous book author in Indonesia. Income tax deduction is unfair according to author. This study aims to compare income tax with tax regulation and recommendation from author. The result show that amount of income tax with tax regulation are fair enough.

scholarly journals Investment tax deduction as an alternative to amortization

2020 ◽  
pp. 103-113
Author(s):  
Mariya Romanovna Shabanova ◽  
Roman Ivanovich Shumyatskii
Keyword(s):  
Economic Impact ◽  
Income Tax ◽  
Statistical Data ◽  
Case Law ◽  
International Accounting Standards ◽  
Advantages And Disadvantages ◽  
The Subject ◽  
The Russian Federation ◽  
Ministry Of Finance ◽  
Tax Deduction

The object of this research is the investment tax deduction, which gives organizations the ability to reduce the calculated income tax contributing to reduction of income tax burden, freeing up finances, and allowing for faster replenishment of the capital asset fund of the organization. The subject of this research is the ability to use this deduction as an alternative to amortization. The author examines the economic impact of an organization in application of investment tax deduction and amortization withholdings based on various forms of property and international accounting standards. This article presents the results of comparative analysis of amortization withholdings and investment tax deduction. The author calculates the economic impact of application of investment deduction, methods of amortization, as well as application of amortization bonus, and studies international experience. Despite the difficulty of the question in hand from the practical perspective, in light of absence of statistical data and clarification from the Ministry of Finance of the Russian Federation, as well as case law on the application of this legislative norm, the author determines the key advantages and disadvantages of using investment deduction. The description is given to the risks of applying investment tax deduction; recommendations are formulated for using the investment tax deduction.

scholarly journals PENERAPAN PAJAK PENGHASILAN PADA PERUSAHAAN JOINT VENTURE (STUDI KASUS: PT. BK, PERSERO)

2012 ◽  
Vol 3 (2) ◽  
pp. 908
Author(s):  
Maya Safira Dewi ◽  
Siti Bening Lestari
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Joint Venture ◽  
Accurate Information ◽  
Corporate Tax ◽  
Tax Laws ◽  
The Future ◽  
Contractual Agreements ◽  
Descriptive Method ◽  
Laws And Regulations

The purpose of this writing is to determine how the implementation of policies in terms of taxation, in particular the application of income tax on the joint venture, both based on the application of tax laws and regulations, as well as based on the agreement with the contractual agreements in the Joint Venture. The method of research used in writing this thesis is descriptive method. Descriptive method used by the writer after collecting data and information gained, so it can be explained, and then to draw conclusions in a systematic, factual, and accurate information on the facts of the problem studied. The result of writing this thesis is an understanding of the application of income tax on its Joint Venture. Given this research, the reader is expected to increase knowledge about the implementation of corporate tax in the Joint Venture. In addition, the company is expected to implement the tax policy on its Joint Venture with better in the future. 

Implikasi Kemasukan Pekerja Asing Di Malaysia: Suatu Tinjauan Awal

Sains Insani ◽  
2018 ◽  
Vol 1 (1) ◽  
pp. 69-77
Author(s):  
Intan Suria Hamzah ◽  
Sity Daud
Keyword(s):  
Development Process ◽  
Foreign Worker ◽  
Foreign Workers ◽  
Skilled Workers ◽  
The World

Malaysia experienced a number of the entry of foreigners in the world, mainly as low-skilled workers. Malaysia has been experiencing shortage of workers in main sectors such as construction, agriculture, industrial and service. Foreign workers are workers came from other countries who come to work in Malaysia for a certain period, they are also known as economic’s workers. The study found that foreign workers give benefits for country development process in variuos sectors but with their numbers growing and reaching millions of peoples were disturbing economy and local communities.Keywords: Foreign worker, demand, economy, PATI, crime, security Abstrak: Malaysia mengalami jumlah kemasukan warga asing yang besar di dunia, terutamanya sebagai buruh berkemahiran rendah. Malaysia telah mengalami masalah kekurangan buruh dalam sektor-sektor utama negara seperti pembinaan, perladangan, perindustrian dan perkhidmatan. Pekerja asing atau buruh asing merupakan pekerja yang berasal dari negara luar yang datang bekerja di Malaysia bagi sesuatu tempoh tertentu, ianya juga dikenali sebagai buruh ekonomi. Hasil kajian, mendapati pekerja asing telah membawa manfaat dalam proses pembangunan negara Malaysia dalam pelbagai sektor namun begitu dengan jumlah mereka yang semakin meningkat dan mencecah jutaan orang telah mengganggu-gugat ekonomi dan masyarakat tempatan.Kata kunci: Pekerja asing, permintaan, ekonomi, PATI, jenayah, keselamatan.

On the Issue of Progressive or Proportional Taxation of Personal Incomes

2018 ◽  
Vol 11 (3) ◽  
pp. 114-120
Author(s):  
D. G. Chernik
Keyword(s):  
Income Tax ◽  
Personal Income ◽  
Personal Income Tax ◽  
The Social ◽  
Social And Economic Development ◽  
The Subject ◽  
Discrete Measures ◽  
Personal Income Taxation ◽  
Personal Taxation ◽  
Personal Incomes

The subject of the research is the procedure for personal income taxation. The purpose of the workwas to determine which personal taxation regime is more justified: progressive or proportional. The paperprovides the reasons for the transition from the progressive to the proportional tax. The risks and possibilities of transition to the progressive scale are analyzed. It is concluded that in order to achieve social justice and improve the welfare of the majority of peoplerather thana very small part of them, it is necessary to adopt a set of economic, fiscal and administrative measures aimed at solving a single task — ensuring the social and economic development of Russia. Discrete measures, such as the introduction of the progressive personal income tax will not lead to desired results. Moreover, the progressive tax cannot be introduced unlessit is ruled by law that large spendings of citizens must correspond to their incomes.

scholarly journals The Law Challenged and the Critique of Identity with Emmanuel Levinas

2021 ◽  
Author(s):  
Susan Petrilli
Keyword(s):  
Human Rights ◽  
Emmanuel Levinas ◽  
Object Relation ◽  
Legal Order ◽  
The Other ◽  
Ethical Orientation ◽  
New Humanism ◽  
Present Essay ◽  
The Face ◽  
The Subject

AbstractIdentity as traditionally conceived in mainstream Western thought is focused on theory, representation, knowledge, subjectivity and is centrally important in the works of Emmanuel Levinas. His critique of Western culture and corresponding notion of identity at its foundations typically raises the question of the other. Alterity in Levinas indicates existence of something on its own account, in itself independently of the subject’s will or consciousness. The objectivity of alterity tells of the impossible evasion of signs from their destiny, which is the other. The implications involved in reading the signs of the other have contributed to reorienting semiotics in the direction of semioethics. In Levinas, the I-other relation is not reducible to abstract cognitive terms, to intellectual synthesis, to the subject-object relation, but rather tells of involvement among singularities whose distinctive feature is alterity, absolute alterity. Humanism of the other is a pivotal concept in Levinas overturning the sense of Western reason. It asserts human duties over human rights. Humanism of alterity privileges encounter with the other, responsibility for the other, over tendencies of the centripetal and egocentric orders that instead exclude the other. Responsibility allows for neither rest nor peace. The “properly human” is given in the capacity for absolute otherness, unlimited responsibility, dialogical intercorporeity among differences non-indifferent to each other, it tells of the condition of vulnerability before the other, exposition to the other. The State and its laws limit responsibility for the other. Levinas signals an essential contradiction between the primordial ethical orientation and the legal order. Justice involves comparing incomparables, comparison among singularities outside identity. Consequently, justice places limitations on responsibility, on unlimited responsibility which at the same time it presupposes as its very condition of possibility. The present essay is structured around the following themes: (1) Premiss; (2) Justice, uniqueness, and love; (3) Sign and language; (4) Dialogue and alterity; (5) Semiotic materiality; (6) Globalization and the trap of identity; (7) Human rights and rights of the other: for a new humanism; (8) Ethics; (9) The World; (10) Outside the subject; (11) Responsibility and Substitution; (12) The face; (13) Fear of the other; (14) Alterity and justice; (15) Justice and proximity; (16) Literary writing; (17) Unjust justice; (18) Caring for the other.

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