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. 

scholarly journals The Structure of the Tax System Versus the Level of Taxation: An Evaluation of the 1986 Act

1992 ◽  
Vol 6 (1) ◽  
pp. 59-68 ◽  
Author(s):  
J. Gregory Ballentine
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Tax Reform ◽  
High Income ◽  
Tax Structure ◽  
Corporate Tax ◽  
Policy Goal ◽  
Tax System ◽  
System Versus ◽  
The Future

In this paper, I assess the 1986 Tax Reform Act relative to the tax system that might have evolved over the several years following 1986 had that particular tax reform not been enacted. Had tax reform not been enacted, I believe that the pattern of steady tax increases, particularly corporate tax increases and tax increases on high-income individuals such as occurred in the 1982 and 1984 tax acts would have continued. I also believe that the 1986 Tax Reform Act introduced an income tax system that will be quite stable; broad changes, in particular changes that raise a large amount of income tax revenues, are unlikely for many years. So I am comparing the tax structure of the 1986 Tax Reform Act to a system that, in part, has an inferior structure, but that provides more revenues. Since I believe that the most important tax policy goal in 1986 and later should have been to raise revenues, not to revise the structure of the tax system, I believe that the 1986 Tax Reform Act was harmful. Tax reform not only did not raise revenues, it has made it more difficult to raise revenues in the future, without providing significant offsetting benefits.

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 Rationalizing the Canadian Income Tax System

2019 ◽  
pp. 643-666
Author(s):  
Robin Boadway
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Retirement Savings ◽  
Corporate Tax ◽  
Tax Reforms ◽  
Tax System ◽  
Goods And Services ◽  
Savings Accounts ◽  
The United Kingdom ◽  
Equity And Efficiency

The Canadian tax system is based on principles informed by the Carter report, and these principles have been challenged as circumstances have changed and ideas about tax policy have evolved. The personal tax system pays only lip service to the comprehensive income tax ideal, and the corporate tax is designed as a complement to a comprehensive tax system that does not exist. Canadian policy makers face the unprecedented challenges of (1) globalization, (2) an economy increasingly based on services and technology, and (3) growing inequality of income, wealth, and opportunity. Modern principles of tax design are reflected in recent tax reform proposals recommended by the Mirrlees review in the United Kingdom. Major tax reforms have been undertaken in other member countries of the Organisation for Economic Co-operation and Development. Some piecemeal innovations in tax policy have been implemented in Canada, such as registered retirement savings plans, tax-free savings accounts, the goods and services tax/harmonized sales tax, and refundable tax credits, but these measures have not been coordinated. The corporate tax structure has changed only modestly. This paper explores options for feasible reform of the Canadian tax system that might enhance equity and efficiency.

The Effect of Voluntary Clawback Adoptions on Corporate Tax Policy

2019 ◽  
Vol 95 (1) ◽  
pp. 259-285
Author(s):  
Thomas R. Kubick ◽  
Thomas C. Omer ◽  
Zac Wiebe
Keyword(s):  
Financial Reporting ◽  
Tax Policy ◽  
Income Tax ◽  
Spillover Effect ◽  
Tax Planning ◽  
Tax Rates ◽  
Corporate Tax ◽  
Effective Tax Rate ◽  
Effective Tax Rates ◽  
Earnings Expectations

ABSTRACT Companies are adopting executive compensation recoupment (“clawback”) policies to discourage aggressive financial reporting choices. Recent research suggests clawback policies encourage other means of meeting earnings expectations. We suggest that reducing income tax expense is a means of meeting earnings expectations. We find that effective tax rates are lower after clawback adoption due to increased investments in tax planning. We identify three tax planning activities that clawback companies invest in to lower effective tax rates: purchases of auditor-provided tax services, increased connections to other low-tax companies, and use of tax havens. We provide evidence that effective tax rate decreases do not result from use of opportunistic income tax accruals, and that decreases are stronger among companies that adopt robust clawback policies. Additional tests indicate lower tax outcome volatility and longer, more readable tax footnotes following clawback adoption. Our results suggest a positive spillover effect of clawback adoption on corporate tax policy.

scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPH PASAL 21 PADA KARYAWAN TETAP PT. MEGA JASAKELOLA MANADO

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Rahmawaty A. Dai ◽  
Ventje Ilat ◽  
Lidia Mawikere
Keyword(s):  
Income Tax ◽  
For Profit ◽  
Security Services ◽  
Tax Laws ◽  
Permanent Employees ◽  
Descriptive Method ◽  
Tax Cuts

In accorrdance withh the Laaw no. 36 Year 2008, everyone should calculate the tax. Currently not a few companies that cut taxes that are not in accordance with applicable regulations. This is due to the company budgeted as a cost. The company will need a fee for profit. Therefore for the sake of smooth calculation and tax cuts required a god cooperatiion bettween the goverrnment anhd thee companny government. PT. Mega Jasakelola Manado is engaged in Security services (security), Cleaning Services (cleaning service) in Manado city especially in megamas area Manado, has provided security for the visitors mega mas Manado area. This study aims to determine the calculation and cutting income tax article 21 for employees of PT. Mega Jasakelola Manado is in compliance with applicable tax laws. This research uses descriptive method by digging company data, conducting and interviewing and testing the data by comparing the results of the company with the results of calculations obtained by the author. Data collected: payroll and calcullation and measurement off taax article 21 on employees of PT. Mega Jasakelola Manado 2017. Results obtained from the calcullation and withholding of incom tax articl 21 onn permanent employess of PT. Mega Jasakelola Manado is in conformity with the taxation laws No. 36 of 2008 and PMK no 101 / PMK.010 / 2016”.Keywords: : Income tax, Tax, Taxpayer, taxation law, permanent employees

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 ANALISIS PAJAK PERTAMBAHAN NILAI DAN PAJAK PENGHASILAN PASAL 22 PADA PT. MAKMUR AUTO MANDIRI

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Gladys Mita Marthina Bala ◽  
David P. E. Saerang ◽  
Inggriani Elim
Keyword(s):  
Income Tax ◽  
Data Sources ◽  
Motor Vehicles ◽  
Tax Laws ◽  
Implementation Time ◽  
The Government ◽  
A Company ◽  
Descriptive Method

This research was conducted at PT. Makmur Auto Mandiri Manado, located in Malalayang, Manado city. While the implementation time of this research was carried out in march 2018 until it tas finished. PT. Makmur Auto Mandiri is a company that sells two-wheeled motor vehicles. Thus the company cannot be separated from the imposition of VAT. The company is also subject to income tax 22 for the sale of two-wheeled motor vehicles to the Government which os directly collected by the government treasurer. The purpose of this reseach was to explain how the recording and reporting of VAT and Income Tax Article 22 at PT. Makmur Auto Mandiri. Data sources are taken from tax documents related to research. In this reseach the author uses descriptive method. From the research conducted it can be concluded that PT. Makmur auto Mandiri has carried out tax obligations in accordance with th applicable tax laws. The author still finds some problems in reporting that are not in accordance with the legislation. In addition to evaluation, the author also provides advice that can be considered by the company as input and improvement for the company in terms of better taxation.Keywords: VAT, Income Tax Article 22, Recording and Reporting. 

JUAL BELI TANAH YANG DILAKUKAN TANPA AKTA PPAT

2018 ◽  
Vol 4 (1) ◽  
pp. 89-107
Author(s):  
Cheri Bayuni Budjang
Keyword(s):  
Everyday Life ◽  
Government Regulation ◽  
Land Rights ◽  
The Other ◽  
Legal Certainty ◽  
Land Registration ◽  
The Future ◽  
The Right ◽  
Laws And Regulations

Buying and selling is a way to transfer land rights according to the provisions in Article 37 paragraph (1) of Government Regulation Number 24 of 1997 concerning Land Registration which must include the deed of the Land Deed Making Official to register the right of land rights (behind the name) to the Land Office to create legal certainty and minimize the risks that occur in the future. However, in everyday life there is still a lot of buying and selling land that is not based on the laws and regulations that apply, namely only by using receipts and trust in each other. This is certainly very detrimental to both parties in the transfer of rights (behind the name), especially if the other party is not known to exist like the Case in Decision Number 42 / Pdt.G / 2010 / PN.Mtp

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