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 PENGARUH DISKRIMINASI DAN PEMERIKSAAN PAJAK TERHADAP PERSEPSI WAJIB PAJAK ORANG PRIBADI MENGENAI PENGGELAPAN PAJAK DI KOTA BITUNG (Studi Kasus Pada WPOP yang ditemui di KPP Pratama Bitung)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Prielly Natasya Kartini Widjaja ◽  
Linda Lambey ◽  
Stanley Kho Walandouw
Keyword(s):  
Tax Evasion ◽  
Sampling Method ◽  
Regression Method ◽  
Linear Regression Method ◽  
Multiple Linear Regression Method ◽  
Tax Laws ◽  
Tax Audit ◽  
Convenience Sampling ◽  
Spss Software ◽  
Tax Payers

Tax is the highest revenue of the country that. Therefore, government continues to increase the source of revenue derived from taxes. However, in reality there are many taxpayers who do not obey tax laws by evading their taxes. Tax Evasion is a taxpayer's act who always tries to minimize the tax payable by violating the provisions of tax laws. The purpose of this research is to find out the effect of tax discrimination and tax audit of tax evasion. Data were collected by questionnaires. Questionnaires were filled up by 100 tax payers in KPP Pratama Bitung. Technique sampling is non probability sampling with convenience sampling or accidental sampling method. This research used multiple linear regression method and SPSS software version 21.0 was utilized. The result shows tax discrimination has no effect on tax evasion and tax audit influence on tax evasion.Keywords: discrimination, tax audit, tax evasion.

scholarly journals Tinjauan Yuridis terhadap Perjanjian Kerja Yang Dibuat Secara Lisan

2019 ◽  
Vol 5 (1) ◽  
pp. 8
Author(s):  
Fauzi Sumardi ◽  
Ridho Mubarak
Keyword(s):  
Research Method ◽  
Legal Protection ◽  
Field Research ◽  
Civil Code ◽  
Employment Relationships ◽  
Work Relations ◽  
Library Research ◽  
Work Relationship ◽  
Conducting Research ◽  
Laws And Regulations

<p><em>Juridical Review Of Work Agreements Made Orally</em></p><p><em><br /></em></p><p><em>A verbal work agreement is a work relationship that is made without the signing of a work agreement, a verbal work agreement is sufficient with a statement that is mutually agreed upon by both parties and should be witnessed by at least two witnesses. The purpose of this study was to find out how the legal strength of work agreements made verbally and how legal protection for workers whose employment relationships are based on verbal work agreements. The research method used is the library research method, namely by conducting research on various written reading sources, and the Field Research method, which is a juridical review of workers whose work relations are based on verbal work agreements. The purpose of this study is to find out the answers to the problems discussed. The results of the study indicate that the legal strength of the work agreement made orally is not specifically regulated in the Civil Code or in other laws and regulations so that the arrangement of oral agreements only follows the arrangement of work agreements in general</em></p>

scholarly journals TINJAUAN KRIMINOLOGIS TERHADAP PELANGGARAN LALU LINTAS SECARA MASSAL DALAM MASA KAMPANYE PEMILU

2020 ◽  
Vol 1 (2) ◽  
pp. 11
Author(s):  
Andi Rahmah
Keyword(s):  
Police Officers ◽  
Preventive Measures ◽  
Field Research ◽  
Electronic Media ◽  
Research Topic ◽  
Election Campaign ◽  
Related Data ◽  
Library Research ◽  
Traffic Violations ◽  
General Elections

Abstract               The purpose of this study is to determine the factors that cause mass traffic violations during the election campaign period and efforts to overcome them by police officers against mass traffic violations during the election campaign period. This research is normative with field research where data collection is done by interview and questionnaire distribution to several parties related to the research topic, besides the author also conducts library research through related data and books relating to the research topic, furthermore the data obtained were analyzed qualitatively and presented descriptively. Based on the analysis, the authors conclude several things, among others: (1) Factors that cause mass traffic violations during the election campaign period are indisciplinary factors, lack of supervision, no sanctions are given, habits, factors of selfishness, participation and facilities and infrastructure. (2) Efforts made by the Makassar City Police Traffic Unit in handling mass traffic violations during the election campaign period are through two efforts, the first being preventive measures, by conducting socialization using print and electronic media, and making banners and posters on the streets that are considered strategic. Second, with repressive measures or actions, these efforts take the form of reprimands, speeding tickets, and confiscation.Keywords: Criminologists, General Elections, Traffic, Violations.AbstrakTujuan dari penelitian ini adalah untuk mengetahui faktor-faktor penyebab  terjadinya  pelanggaran  lalu lintas  secara  massal dalam masa kampanye pemilu dan upaya penanggulangan yang dilakukan aparat kepolisisan terhadap pelanggaran lalulintas secara massal dalam masa kampanye pemilu. Penelitian ini bersifat normatif dengan penelitian lapangan dimana pengumpulan data dilakukan dengan metode wawancara dan pembagian angket terhadap beberapa pihak yang terkait dengn topik penelitian, selain itu penulis juga melakukan penelitian kepustakaan melalui data-data yang berkaitan dan buku-buku yang berkaitan dengan topik penelitian, selanjutnya data yang diperoleh dianalisis secara kualitatif dan dipaparkan  secara deskriptif. Berdasarkan analisis, penulis menyimpulkan beberapa hal, antara lain: (1) Faktor yang menyebabkan   terjadinya   pelanggaran  lalu lintas secara massal dalam masa kampanye pemilu yaitu faktor ketidakdisiplinan, kurangnya pengawasan tidak ada sanksi yang diberikan, kebiasaan, faktor egoisme, ikut-ikutan serta sarana dan  prasarana. (2) Upaya yang dilakukan oleh Satuan Lalu Lintas Kepolisian Resor Kota Besar Makassar dalam menaggulangi pelanggaran lalu lintas secara massal dalam masa kampanye pemilu yaitu melalui dua upaya yaitu yang pertama dengan upaya preventif, dengan melakukan sosialisasi dengan menggunakan media cetak, maupun elektronik,  serta  membuat  spanduk  dan  poster  di  jalan-jalan  yang dianggap strategis. Kedua dengan upaya represif atau penindakan, upaya ini berupa teguran, tilang, serta penyitaan.Kata Kunci : Kriminologis, Pelanggaran, Lalu Lintas, Pemilihan Umum.

scholarly journals EFEKTIVITAS PENYELESAIAN DAN PENERIMAAN ATAS HASIL PEMERIKSAAN PAJAK PENGHASILAN ORANG PRIBADI (STUDI KASUS KPP PRATAMA MANADO)

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Fino Indra Sumampouw ◽  
Inggriani Elim ◽  
Heince Wokas
Keyword(s):  
Income Tax ◽  
Assessment System ◽  
Process Data ◽  
Self Assessment ◽  
Individual Income ◽  
Tax Legislation ◽  
Tax Laws ◽  
Other Information ◽  
Tax Audit ◽  
The Individual

Tax audit is a series of activities to search for, collect, and process data or other information to verify compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of the tax legislation. It is also against the background of the tax laws in Indonesia in implementing tax collection embrace self assessment system. The effectiveness of the implementation of the inspection results of the calculation of income tax and the individual income tax in particular the realization of Inspection Warrant (SP2) Tax on KPP Pratama Manado, in terms of the settlement are calculated based on the issuance and realization (SP2) Tax is completed, which have a higher effectiveness 2010-2012 the same is included in the criteria effectively with a percentage of 100% and the results of the calculation in terms of the effectiveness of the completion of the acceptance of the results of the examination are calculated based on the target and the realization SP2 Tax, which had a degree of effectiveness in 2010 (101.8%), in 2011 (103, 4%), and 2012 (113.1%) of which were included in the criteria is very effective. That means that the performance of the KPP Pratama Manado is very good because it can meet the set targets, and the KPP Pratama Manado  should be able to continue to defend it.

scholarly journals KEBIJAKAN PEMERIKSAAN DLREKTORAT JENDERAL PAJAK SEBAGAI SARANA PENGUJIAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT

2011 ◽  
Vol 11 (1) ◽  
pp. 37
Author(s):  
Deddy Arif Setiawan
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Assessment System ◽  
Director General ◽  
Process Data ◽  
Self Assessment ◽  
Tax Laws ◽  
Tax Audit

<p class="Style1"><em>Taxation assessment system which was been used Indonesian, is self assessment system. </em><em>Taxpayers do to calculate and pay income tax, and to submit a Periodic </em>Tax <em>Return </em><em>and an Annual Tax Return. Every Taxpayer shall be obliged to complete Tax Return </em><em>correctly, completely, and clearly. That obligation was been tested by tax audit.</em></p><p class="Style1"><em>Audit is a series of activities to collect and process data, information and or evidence </em><em>conducted in an objective and professional manner based on an auditing standard in </em><em>order to assess tax compliance and other objectives for enforcement of provisions of </em><em>the tax laws. Director General of Taxes has the authority to conduct an audit to test </em><em>complience of the Taxpayer and for other purposes in respect to the implementation of </em><em>the tax laws.</em></p><p class="Style1"><strong><em>Keywords : </em></strong><em>self assessment system and tax audit</em></p>

Tinjauan Hukum Islam terhadap Praktek Jual Beli Akun Ojek Online

2020 ◽  
pp. 80
Author(s):  
Hawa Rumatiga ◽  
Panji Adam Agus Putra
Keyword(s):  
Qualitative Research ◽  
Field Data ◽  
Islamic Law ◽  
Field Research ◽  
Research Data ◽  
Data Sources ◽  
Library Research ◽  
Business Opportunities ◽  
Motorcycle Taxi

Abstarct. As technology develops, there are various business opportunities that require online-based services, two of which are Gojek and Grab. Both of these applications are known to only be used to provide passenger shuttle services, food, and etc. But lately many drivers are using their idle accounts for resale, even though the account is not entirely theirs and there is an agreement that has been agreed by the online motorcycle taxi partners / drivers with Gojek and Grab companies. This causes the occurrence of uncertainty and can pose a risk to the buyer, or can be said to contain Gharar so that it causes non-fulfillment of conditions in the sale and purchase transaction.The purpose of this study was to determine the form of gharar according to Islamic law, the practice of buying and selling online ojek accounts, and a review of Islamic law on the buying and selling practices of Gojek and Grab online ojek accounts.This research is a qualitative research. Data obtained from field data sources and library research sources were analyzed and compiled by descriptive analysis.The results showed that, the requirements in buying and selling transactions are things that must be fulfilled in Islamic law, the sale and purchase of an online motorcycle taxi account should not be done because it will pose a risk to the seller and the buyer. Keywords: Islamic Law, Buying and Selling, Ojek Accounts Online. Abstrak. Seiring berkembangnya teknologi munculah berbagai peluang bisnis yang memerlukan layanan berbasis online, dua diantaranya yaitu Gojek dan Grab. Kedua aplikasi ini diketahui hanya digunakan untuk memberikan layanan jasa antar jemput penumpang, makanan, dan sejenisnya. Namun belakangan ini banyak driver yang memanfaatkan akun mereka yang menganggur untuk dijual kembali, padahal akun tersebut bukan sepenuhnya milik mereka dan adanya perjanjian yang telah disepakati oleh mitra/driver ojol ini dengan perusahaan Gojek maupun Grab. Hal ini menyebabkan terjadinya ketidak jelasan dan dapat memberikan resiko kepada pembeli, atau dapat dikatakan mengandung Gharar sehingga menyebabkan tidak terpenuhinya syarat dalam transaksi jual beli. Tujuan penelitian ini adalah untuk mengetahui bentuk gharar menurut hukum Islam, praktek jual beli akun ojek online, dan tinjauan hukum Islam terhadap praktek jual beli akun ojek online Gojek dan Grab. Penelitian ini merupakan penelitian kualitatif. Data yang diperoleh dari sumber data lapangan (field research) dan sumber data kepustakaan (Library research) dianalisis dan disusun secara deskriptif analisis. Hasil penelitian menunjukan bahwa,       syarat dalam transaksi jual beli  merupakan hal yang wajib dipenuhi dalam hukum Islam, jual beli akun ojek online sebaiknya tidak dilakukan karena akan menimbulkan risiko kepada pejual maupun pembeli. Kata Kunci: Hukum Islam, Jual Beli, Akun Ojek Online.

scholarly journals TRADITION OF KIAI KINSHIP AT ISLAMIC BOARDING SCHOOL IN MADURA (Study on Trah, Kiai Kinship, Islamic boarding school in Sumenep)

2019 ◽  
Vol 14 (1) ◽  
pp. 205
Author(s):  
Mas'odi Mas'odi
Keyword(s):  
Social Network ◽  
Social Relations ◽  
Field Data ◽  
Field Research ◽  
Boarding School ◽  
The Elderly ◽  
Primary Data ◽  
The Past ◽  
Library Research ◽  
Research Themes

<p>The purpose of this research is to know deeply about social network of kinship tradition or Trah in Madurese tradition which is defined as "toronan / na’ poto" in which written sequence lineage from a family on kiyai kinship tradition in Madura. Islamic boarding school in Madura average there is still linkage of genealogy or Trah from other islamic boarding school families.<br />The kiyai kinship tradition in some Islamic boarding schools in Madura is closely related to the past of their founders or ancestors who were called "old kiyai" founders of the first Islamic boarding school. The elderly chaplain or founder of islamic boarding school who deliberately matches his grandchildren to another islamic boarding school who is still one family / one of the closest family kiyai is as elderly as the child of his sister, the son of his uncle etc. thus giving birth to new Trah that grow and develop to this day. The method used in this research is Field Research, ie field research conducted in order to collect primary data in the field by using observation, interview and documentation. In addition, this data collection is also equipped with Library Research, which is the use of references in the form of reading books related to research themes to support field data<br />Keywords: Trah, Patron-Client Social Relations, Kinship</p>

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK (Studi Empirik di Kantor Pelayanan Pajak Pratama Surakarta)

2017 ◽  
Vol 2 (2) ◽  
pp. 163-175
Author(s):  
Yuli Tri Cahyono
Keyword(s):  
Service Quality ◽  
Tax Evasion ◽  
Tax Compliance ◽  
Total Sample ◽  
Assessment System ◽  
Analysis Method ◽  
Self Assessment ◽  
Tax Laws ◽  
Convenience Sampling ◽  
Tax Payers

This research is aimed to examine and analyze the influence of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws, and perceptions of service quality towards the level of tax income. The total sample of this research were 95 individual tax payers. The technique to collect sample in this research is convenience sampling. The data analysis method is multiple linear regression. The results of this research shows that the variable of perceptions of service quality give the influence towards the tax income, meanwhile the variable of tax evasion, tax compliance by tax payer, self assessment system, awareness of tax payer, the comprehension on tax laws are not influence towards the tax income. Keywords: tax evasion, self assessment system, perceptions of service quality, the level of tax income 

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 PERILAKU WAJIB PAJAK UMKM TERHADAP PELAKSANAAN PEMUNGUTAN PAJAK DENGAN MENGGUNAKAN SELF ASSESSMENT SYSTEM DI KOTA TOMOHON

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Trianita Putri ◽  
David P. E. Saerang ◽  
Novi S. Budiarso
Keyword(s):  
Assessment System ◽  
The Self ◽  
Self Report ◽  
Primary Data ◽  
Collection System ◽  
Self Assessment ◽  
Tax Laws ◽  
The Government ◽  
The City ◽  
Laws And Regulations

The self assessment system is a tax collection system that gives trust to taxpayers to calculate, pay and self-report the amount of tax that should be owed based on applicable tax laws and regulations. This study aims to (1) know the implementation of the self assessment system in the city of Tomohon (2) to know the knowledge of tax (3) to know the implementation of tax obligations (4) to know the sensitivity and compliance with changes in taxation. This type of research is descriptive qualitative by taking primary data directly through interviews with 10 taxpayer informants in Tomohon city who have met the criteria. The results of the study indicate that the implementation of the self assessment system in Tomohon City has not gone well due to lack of tax knowledge and counseling which is rarely held by the government (tax authorities).

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