scholarly journals Analisis PPN Membangun Sendiri untuk Pengusaha Kena Pajak di Indonesia

2012 ◽  
Vol 3 (1) ◽  
pp. 15
Author(s):  
Fany Inasius
Keyword(s):  
Income Tax ◽  
Limited Liability ◽  
Value Added ◽  
The Other ◽  
Equal Treatment ◽  
Limited Liability Company ◽  
Value Added Tax

Value-Added Tax (VAT) imposition on self build activity will be distinguished if it is provided by using contractor service. As the result, different VAT treatment on both transactions above has implication to whole company‘s profit. In fact, the implementation of this regulation was ineffective because Taxable Firm will easily run away from such disadvantageous regulation. This paper focuses on comparison between VAT imposition to Taxable Firm in the form of limited liability company for self build activity and equal treatment to buildingconstruction provided by contractor. In fact, from comparative and descriptive researches, it is found that equal treatment on VAT imposition for self construction by Taxable Firm will not reduce income tax earnings compared with using contractor service. On the contrary, VAT imposition for self build activity by Taxable Firm in the form of Limited Liability Company becomes ineffective. In the other sides, because VAT in by means of selfbuild activity that can not be credited it has implication to inefficiency that in turn will not conducive to business climates.

INFLUENCE OF THE SALES TAXES ON THE TOURISM

2017 ◽  
Vol 8 (1-2) ◽  
pp. 19-28
Author(s):  
Dragan Roller
Keyword(s):  
Fiscal Policy ◽  
Tax Policy ◽  
Income Tax ◽  
Value Added ◽  
The Other ◽  
Value Added Tax ◽  
Sales Taxes ◽  
Financial Benefits

Beginnings of taxation in Republic of Croatia with the value added tax (VAT) means a change from "paid realization" system to "invoice realization" system for hotel and tourist enterprises. Some problems with solvency and non liquidity are encountered in hotel and tourism business. Higher investments and use of higher amortization rates could be a way to reduce influence of the VAT. To achieve financial benefits it is necessary to change tax policy: reduce "from" salary and "on" salary contributions rates, to increase untaxable amount of income, to reduce the VAT rates for agriculture, food and tourism, increase tax allowances within the system of profit tax and income tax, etc. The other measures of fiscal policy are also necessary for development of tourism in Croatia.

Zasady opodatkowania dochodów i obrotów ze sprzedaży produktów wytwarzanych w gospodarstwach rolnych

2021 ◽  
Vol 1 (69) ◽  
pp. 189-215
Author(s):  
Jacek Kulicki
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Personal Income ◽  
Agricultural Activity ◽  
Personal Income Tax ◽  
Value Added Tax ◽  
Excise Tax ◽  
Agricultural Income

The analysis of the applicable regulations leads to the conclusion that the system of taxation of farmers’ income is complex. The author points out different definitions of agricultural activity for the purposes of income tax and value added tax. The legislator makes the classification of agricultural income among individual sources of income for the purposes of personal income tax dependent on whether they are processed or unprocessed products and on the method of their processing. The differences in the treatment of farmers’ revenues for the purposes of income tax overlap with the tax obligations with regard to value added tax and excise tax.

scholarly journals PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN

2018 ◽  
pp. 245
Author(s):  
I Kadek Agus Setiawan ◽  
Putu Ery Setiawan
Keyword(s):  
Income Tax ◽  
National Development ◽  
Value Added ◽  
Corporate Income Tax ◽  
Measuring Instruments ◽  
Value Added Tax ◽  
The Subject ◽  
The Difference ◽  
Tax Reporting ◽  
The Cost

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.

scholarly journals Effect of Corporate Tax on Government Expenditure in Nigeria

2021 ◽  
Vol 1 (5) ◽  
pp. 157-171
Author(s):  
Patrick Ologbenla
Keyword(s):  
Income Tax ◽  
Consumer Price Index ◽  
Government Expenditure ◽  
Value Added ◽  
Corporate Income Tax ◽  
Value Added Tax ◽  
Independent Variable ◽  
The Government ◽  
The Impact ◽  
Bound Test

The study investigated the impact of corporate income tax on the government expenditure in Nigeria. Data on corporate income tax, value added tax, interest rate, gross domestic product, petroleum profit tax and consumer price index were collected and used as independent variable in the study while data on public expenditure were collected and used as independent variable in the estimated model. The ARDL bound test was applied and the result showed that corporate income tax have long run relationship that is significant with government expenditure. Other forms of tax such as value added tax and petroleum profit tax also have significant impact on government expenditure. The study concluded that corporate income tax should be sustained in order to ensure that government continue to fulfill her obligation of provision of social amenities that will promote the economic growth of the country.

scholarly journals Tax Revenue, Tax Reform and Government Expenditure: The Case of Nigerian Economy (1994 – 2017)

2020 ◽  
pp. 1-12
Author(s):  
Chinedu Jonathan Ndubuisi ◽  
Onyekachi Louis Ezeokwelume ◽  
Ruth Onyinyechi Maduka
Keyword(s):  
Income Tax ◽  
Tax Reform ◽  
Government Expenditure ◽  
Value Added ◽  
Series Data ◽  
Tax Revenue ◽  
Value Added Tax ◽  
Tax Reforms ◽  
Level Of Significance ◽  
Excise Duties

The objective of this study is to empirically investigate the effect of tax revenue and years tax reforms on government expenditure in Nigerian. Tax revenue were explained using custom and excise duties, company income tax, value-added tax and tax reforms explained by the years in which reforms took place measured by dummy variables as proxies. In conducting this research, an annual time series data from central bank statistical bulletins and Federal Inland revenue Service of Nigeria spanning from 1994-2017 were employed. The data were tested for stationarity using the Augmented Dicker-Fuller Unit Root Test and found stationary at first difference. The Johansen co-integration test was also conducted and showed that the variables are co-integrated at the 5% level, which implied that there is a long-run relationship between the variables in the model. The presence of co-integration spurred the use of vector error correction model and VEC granger causality to determine the effects and decision for the study objective. Findings revealed that Customs and Excise Duties has positive (3.96) and significant (-8.38) impact on government expenditure at 5% level of significance (t=8.38>1.96), Company Income Tax has negative (-1.25) and significant (2.98) impact on government expenditure at 5% level of significance (t=2.98>1.96), Value added tax has positive (8.54) and significant (3.90) impact on government expenditure at 5% level of significance (t=3.90>1.96) and Tax reforms periods has negative(-3.52E+12) and significant (8.39) impact on government expenditure at 5% level of significance (t=8.39>1.96). The study thus concluded that tax revenue and tax reforms significantly affect the Nigerian economy with the direction of causation running from government revenue to government expenditure, supporting the revenue-spend or tax-spend hypothesis.  It was recommended while seeking to increase its revenue base via tax should also increase their expenditure profile to create a balance with the tax revenue and every other tax reform should be geared towards this balance.

scholarly journals PENGARUH PERTUMBUHAN EKONOMI TERHADAP PENERIMAAN PAJAK PENGHASILAN DAN PAJAK PERTAMBAHAN NILAI

2007 ◽  
Vol 7 (1) ◽  
pp. 83
Author(s):  
Herman ,
Keyword(s):  
Economic Growth ◽  
Gross Domestic Product ◽  
Income Tax ◽  
Government Expenditure ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Economy Growth ◽  
Test Result ◽  
Is Value

<p class="Style1">The purpose of this research is to find out the effect of economy growth toward tax collection, especially income tax andiralue added tax. The data covered from 1985 until 2005. Some variables included in this researdi such as: consumption, investment, government expenditure and import, and dependent variable is value added tax and income tax collection. The analyzing tools which used are nonnallytest, analyzing of variance, and goodness of fitand t-test. Result of analysis finds that the economy growth has significant effect to the income tax collection and value added tax collection.</p><p class="Style1">Keywords: Economic Growth, Gross Domestic Product, Income Tax, and Value Added Tax</p>

scholarly journals PECULIARITIES OF FINANCIAL AND TAX ACCOUNTING OF TRANSACTIONS ON DEBT CONVERSION

2016 ◽  
Vol 15 ◽  
pp. 312-321
Author(s):  
D. Yu. Poroshin ◽  
N. Yu. Semenova
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Financial Accounting ◽  
Value Added Tax ◽  
Tax Legislation ◽  
Definition Of ◽  
Economic Studies ◽  
Tax Accounting

The article deals with peculiarities of conducting forensic economic studies connected with collecting income tax and value added tax as well as the order for recording debt conversion in financial accounting. It discusses methods that are used while conducting the studies, lists the relevant articles of normative acts that regulate the order of recording debt conversion transactions in financial accounting. It also considers a number ofpossible situations for debt conversion transactions, the order of recording them in financial accounting and tax consequences of these transactions. Having analyzed the requirements of the tax legislation, the article claims that debt conversion transactions constitute an object exempt of income tax and vale added tax because: such transactions cannot be classified as obtaining income and do not constitute trade in debt obligations; the transfer of credit debt of one debtor to another is still a liability and not a commodity (work or service); such transactions do not conform with any definition of transactions for the supply of goods, services or factoring.

scholarly journals Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 60-72
Author(s):  
I Kadek Beny ◽  
Meilin Loviana Dewi
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Public Facilities ◽  
State Revenue ◽  
Tax Laws ◽  
Direct Compensation ◽  
Directorate General ◽  
The Government

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.

scholarly journals Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat)

2018 ◽  
Vol 6 (1) ◽  
pp. 1205
Author(s):  
Yeniwati Yeniwati ◽  
Nayang Helmayunita ◽  
Nurzi Sebrina
Keyword(s):  
Local Government ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Government Organization ◽  
Tax Laws

As parties that do the cutting and tax collection, the Government's Treasurer must understand tax aspects, especially with regard to the obligation to do the cutting and/or collection of income tax, value added tax Value (VAT), this research aims to know the extent to which understanding of the Treasurer of the local Government about the tax laws, in particular the income tax 21, 22, 23 and VAT through the training by bringing a resource person competent in the field of taxation. It is a descriptive analysis of the research by disseminating a questionnaire to the response that is the Treasurer of the local government organization in Pasaman Barat. The results showed that there is still a lack of understanding of the Treasurer of local government organization in Pasaman Barat on taxation legislation particularly income tax and VAT. The most difficult thing they understand is about the set fee and imposed sanctions against violations of income tax. Because so importance of the Treasurer of the local government in terms of tax collection that resulted in increased locally-generated revenue, It is expected the Treasurer of each local government organization in the area especially in Pasaman Barat can understand more about the tax laws through training as well as workshops on taxation.Keywords: treasurer, income tax, value added tax

scholarly journals ENTERPRISE TAX SECURITY: MANAGING BUSINESS WITHOUT CONSEQUENCES

2019 ◽  
Vol 7 (3) ◽  
pp. 16-20
Author(s):  
Екатерина Лебедева ◽  
Ekaterina Lebedeva
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Negative Consequences ◽  
Value Added Tax ◽  
Tax Rate ◽  
Regulatory Authorities ◽  
Tax Regimes ◽  
Tax Benefits

The search for optimization of taxation of commercial enterprises often leads to the choice of illegal schemes of evasion of value added tax and income tax. For example, the choice of the scheme of splitting business in order to understate income by distributing them to artificially created organizations, transferred to special tax regimes, which leads to the receipt of an unreasonable tax benefit by the enterprise in the form of a reduced tax rate and VAT exemption. This article formulates the main methods of proving the unjustified receipt of tax benefits by the regulatory authorities and the possible negative consequences of such tax optimization for the enterprise.

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