scholarly journals Asas Keadilan Pemungutan Pajak dalam Peraturan Pemerintah No 23 Tahun 2018 Tentang Pajak Penghasilan

2021 ◽  
Vol 2 (1) ◽  
pp. 6-10
Author(s):  
Made Dwi Surya Suasa ◽  
I Made Arjaya ◽  
I Putu Gede Seputra
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Minimum Cost ◽  
Vertical Equity ◽  
Cost Of Living ◽  
Tax Collection ◽  
Tax Revenues ◽  
The Government

In mid-2018, the government issued new regulations in the field of taxation which is expected to be an increadible impact for tax revenues. The rules are set out in the Government Regulation Number 23 Year 2018 regarding Income Tax on Income Effort Received or Provided Taxpayers Who Have Specific Gross Distribution (Government Regulation Number 23 Year 2018). Various responses from the community came after the release of the Government Regulation. One is the aspect of fairness in the taxation of income that seems to be ruled out with the advent of the Government Regulation. The principle of fairness in income tax collection adheres to vertical equity, the higher the income (net) earned or received by the higher taxes that are owed. Vertical Justice not accommodated in the regulation is to make the basis for the calculation of gross turnover tax payable. As a result, taxpayers who have the same gross turnover is considered to have the same economic additional capabilities. Estuary of the principle of vertical equity is a theory that emphasizes the style bear minimum cost of living.

scholarly journals Introduction of the personal tax-free allowance in Russia and its budget implications

2021 ◽  
Vol 7 (1) ◽  
pp. 20-38
Author(s):  
V. V. Gromov ◽  
Keyword(s):  
Low Income ◽  
Income Tax ◽  
Minimum Cost ◽  
Personal Income ◽  
Personal Income Tax ◽  
Cost Of Living ◽  
Tax Rate ◽  
Tax Revenues ◽  
Regional Product ◽  
Personal Tax

The social problem of poverty can be mitigated by introduction of a personal tax-free allowance. In this paper the likely effects that a personal tax-free allowance will have on the Russian budget is investigated. It has been assumed that a tax-free allowance will hit regional budgets because they depend greatly on income tax revenue. The indicated effects were estimated by applying a personal tax-free allowance to the data on economic conditions in 2019. Rosstat data on population, poverty, wages and gross regional product and Federal Tax Service data on the number of taxpayers and personal income tax revenues were used. For the purpose of the paper, two scenarios were calculated. In the first scenario, a zero personal income tax rate is applied to wages below the minimum cost of living. We found that under this scenario the consolidated budget of Russia loses over 1 trillion rubles while regional tax revenues reduce by more than 10%. In the second scenario, citizens whose income is below the minimum cost of living are exempt from personal income tax. We found that under this scenario regional tax revenues would be reduced by 1-5%. In both cases the introduction of the personal tax-free allowance puts greater pressure on regions that critically depend on the personal income tax receipts. It was concluded that the negative effect of an introduction of a personal tax-free allowance would be greater, the greater the prevalence of low-income taxpayers in a region. Also considerable regional disparities create a risk that such tax reform will deepen regional inequality and be disruptive for the Russian budgetary system.

scholarly journals ANALISIS PRO DAN KONTRA PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TERHADAP USAHA MIKRO, KECIL DAN MENENGAH (UMKM)

2018 ◽  
Vol 2 (1) ◽  
pp. 18-26
Author(s):  
Haviz Taufik
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Oil And Gas ◽  
Small And Medium Enterprises ◽  
National Development ◽  
Advantages And Disadvantages ◽  
State Revenue ◽  
Tax Revenues ◽  
The Government ◽  
Oil And Gas Sector

Tax is also the main source of state revenue, where taxes contribute more than 78% of total state income. The dominance of taxes as the main source of state revenue is no longer from the oil and gas sector, but rather focuses on tax revenues from the non-oil and gas sector because tax revenues from non-oil and gas sources will not run out or have an age limit and play a major role in national development. One of the tax revenues from the non-oil and gas sector is UMKM tax. In July 2013, the Government of Indonesia just issued a Government Regulation (PP) No. 46 which regulates the tax on Micro, Small and Medium Enterprises (UMKM). This tax aims to provide convenience to UMKM to calculate the tax due at the end of the year and is a final tax. Many pros and cons of the issuance of PP No. 46 of 2013, because there are some UMKM who feel disadvantaged and there are also those who benefit from the application of this PP. Therefore the author analyzes what are the advantages and disadvantages of applying PP No. 46 of 2013 on UMKM?  After analyzing these problems, the authors concluded that the application of Government Regulation No. 46 of 2013 caused more losses than profits for UMKM because there are still many UMKM that have net profits below 8% and will pay greater taxes, Imposing Income Tax at a rate of 1% based on the amount of turnover not in accordance with the principle of income tax, not in accordance with the provisions of article 25 paragraph (7) letter c of Law No. 36 of 2008 concerning Income Tax, can trigger the emergence of jealousy from other entrepreneurs, and not in accordance with the concept of justice in taxation because it does not reflect the ability to pay.

scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Linath Masrinah ◽  
Jantje J. Tinangon ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Vital Role ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Research ◽  
Directorate General ◽  
The Government ◽  
Permanent Employees ◽  
Oil And Gas Sector

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.

scholarly journals Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

BESTUUR ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 59
Author(s):  
Siti Rahma Novikasari ◽  
Duc Quang Ly ◽  
Kerry Gershaneck
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Legal Compliance ◽  
The Government ◽  
Medium Enterprises ◽  
Compliance Constraints

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

scholarly journals Pajak Penghasilan Pada Subjek Penghasilan Di Bawah Umur Melalui Media Sosial

2020 ◽  
Vol 23 (2) ◽  
pp. 186-198
Author(s):  
Retno Sari Dewi
Keyword(s):  
Social Media ◽  
Income Tax ◽  
Policy Formulation ◽  
Media Content ◽  
Income Generation ◽  
Collection System ◽  
Mapping Data ◽  
Self Assessment ◽  
Tax Collection ◽  
The Government

The unregulated income tax for underage tax subjects who use social media in Indonesia needs attention from the government. The increasing number of social media users by underage tax subjects who currently do not receive supervision. The self-assessment-based income tax collection system is also an obstacle to this problem. In the study in this article using the socio-legal research method which examines the limitations of legal sources. Normative aspects and often legal issues are related to social and political contexts in empirical aspects. The findings from this study required policy formulation: mapping data on underage tax subjects with income generation using social media content, collaborating with various related parties and conducting a review of the income tax collection system.

scholarly journals Analisis Potensi Penerimaan Pajak Daerah Dan Retribusi Daerah Kota Pematangsiantar

Owner ◽  
2019 ◽  
Vol 3 (2) ◽  
pp. 339-349
Author(s):  
Asmawati Asmawati ◽  
Amran Saragih ◽  
Nora Januarti Panjaitan ◽  
Christina Kumala
Keyword(s):  
Public Services ◽  
Tax Revenue ◽  
Tax Collection ◽  
Tax Revenues ◽  
The Government ◽  
Developing Area ◽  
The City

Local tax revenues and levies, especially in the city of Pematangsiantar, have not been fully implemented effectively and optimally because one of them is the regulations on tax collection and sanctions for violations that have not been fully enforced. As a developing area, the city of Pematangsiantar should manage sources of income that can be used in development to improve public services in a real and sustainable manner. The potential that exists in Pematangsiantar City must be managed optimally, seen from the number of restaurants and hotels in Pematangsiantar City, an indication that if the government is serious in handling taxes, the revenue that will become Pematangsiantar City's income will increase. However, it is estimated that the main problems in the study of tax potential are not insignificant, mainly related to administrative performance as well as taxpayer compliance. For this reason, a solution is needed how to make efforts to increase tax revenue

scholarly journals PENERAPAN PPH BADAN FINAL BERDASARKAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 PADA CV. YELLOW DUCK BANJARBARU

2018 ◽  
Vol 4 (2) ◽  
Author(s):  
Yudi Rahman
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Corporate Income Tax ◽  
Net Income ◽  
Analysis Method ◽  
Corporate Tax ◽  
Descriptive Data ◽  
Tax Amnesty ◽  
The Government ◽  
To Come

Abstract: The purpose of this study is to analyze the implementation of the final corporate income tax based on Government Regulation no. 46 of 2013 on the CV. Yellow Duck Banjarbaru. This research uses descriptive data analysis method. Research conducted by the authors to give the conclusion, that: the implementation of Final Income Tax by Government Regulation No. 46 of 2013 on the CV. Yellow Duck Banjarbaru, concludes that: New tariff calculation based on PP. 46 of 2013 there is no need for fiscal correction, because the calculation is not from net income, but from gross income. So hopefully in the future, from the results of research provide input on the CV. Yellow Duck, to apply and make payments in the years to come. Implementation of the final corporate income tax based on Government Regulation no. 46 of 2013 on the CV. Yellow Duck Banjarbaru with annual gross turnover of less than Rp. 4.800.000.000, - that is Rp. 2.283.408.000, - in the period of 2016 with the rate of Corporate Tax 1% then obtained the total value of corporate income amounting to Rp. 22.834.080, -. While the tax amnesty is the government policy given to taxpayers about forgiveness / forgiveness of taxes, and in exchange for the pardon the taxpayer is required to pay the ransom, obtained the value of corporate tax on the basis of tax amnesty rate of 0.5% with less gross revenue Rp. 4.800.000.000, - on the CV. Yellow Duck period 2016 is Rp. 11.417.040, -.Keywords: PP 46 Year 2013, Corporate Income, CV. Yellow DuckAbstrak: Tujuan penelitian ini untuk menganalisis penerapan PPh badan final berdasarkan Peraturan Pemerintah No. 46 Tahun 2013 pada CV. Yellow Duck Banjarbaru. Penelitian ini menggunakan analisis data metode deskriftif. Penelitian yang dilakukan oleh penulis memberikan kesimpulan, bahwa: penerapan PPh Badan Final berdasarkan Peraturan Pemerintah Nomor 46 Tahun 2013 pada CV. Yellow Duck Banjarbaru, memberikan kesimpulan bahwa: Perhitungan tarif baru berdasarkan PP No. 46 tahun 2013 tidak perlu dilakukan koreksi fiskal, karena perhitungannya bukan dari laba bersih, melainkan dari peredaran bruto. Sehingga diharapkan kedepannya, dari hasil penelitian memberikan masukan pada pihak CV. Yellow Duck, untuk diterapkan dan dilakukan pembayaran pada tahun-tahun kedepannya. Penerapan PPh badan final berdasarkan Peraturan Pemerintah No. 46 Tahun 2013 pada CV. Yellow Duck Banjarbaru dengan nilai peredaran bruto per tahun perusahaan kurang dari Rp. 4.800.000.000,- yaitu sebesar Rp. 2.283.408.000,- pada periode tahun 2016 dengan tarif PPh Badan 1% maka diperoleh nilai total PPh Badan sebesar Rp. 22.834.080,-. Sementara dengan adanya tax amnesty yaitu kebijakan pemerintah yang diberikan kepada pembayar pajak tentang forgiveness/ pengampunan pajak, dan sebagai ganti atas pengampunan tersebut pembayar pajak diharuskan untuk membayar uang tebusan, diperoleh nilai PPh Badan berdasarkan tarif tax amnesty 0,5% dengan peredaran bruto kurang dari Rp. 4.800.000.000,- pada CV. Yellow Duck periode 2016 adalah sebesar Rp. 11.417.040,-.Kata kunci : Peraturan Pemerintah 46 Tahun 2013, Penerpan PPh Badan, CV. Yellow Duck

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 DAMPAK PEMAHAMAN WAJIB PAJAK ATAS PP NOMOR 46 TAHUN 2013 TERHADAP PENERIMAAN PAJAK PENGHASILAN PASAL 21 PADA KPP PRATAMA KOTAMOBAGU

2015 ◽  
Vol 4 (1) ◽  
pp. 163
Author(s):  
Speny Ria Manengkey ◽  
Sifrid Pangemanan ◽  
Winston Pontoh
Keyword(s):  
Linear Regression ◽  
Income Tax ◽  
Government Regulation ◽  
Linear Regression Analysis ◽  
Tax Revenue ◽  
Simple Linear Regression ◽  
Regression Test ◽  
Result Show ◽  
The Government ◽  
Test Result

Tax is a matter that must be well understood by everyone. Because tax hold an important role in the economy of a country. State revenues from taxation were very helpful all existing development. This research is do in KPP Pratama Kotamobagu and on taxpayer in the region Amurang. The variables used in this study were twu variables, namely understanding the taxpayer on the Government Regulation No. 46 of 2013 (X) and income tax revenue article 21 (Y). Data collection method used in this study were questionnaires and interviews. Technical analysis of data using simple linear regression analysis. From simple linear regression test result show that understanding the taxprayer on Government Regulation No. 46 of 2013 had a considerable influence on the acceptance of income tax on KPP Pratama Kotamobagu.

scholarly journals DAMPAK PENERAPAN PP NOMOR 46 TAHUN 2013 ATAS PEMBAYARAN PAJAK OLEH WAJIB PAJAK KPP PRATAMA MANADO

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Yuli Rawun ◽  
Agus T. Poputra ◽  
Lintje Kalangi
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
T Test ◽  
Paired Sample ◽  
Significant Difference ◽  
Before And After ◽  
The Government ◽  
Tax Payments ◽  
The Impact ◽  
Year 2013

In an effort to increase voluntary compliance with tax obligations and encourage the contribution of revenues from the UMKM sector, the Government has issued Government Regulation No. 46 2013. The new Tax Regulation has the advantage of rates that are used less than the previous fare, ie 1% of gross turnover.Regulation No. 46 2013 taxpayer applies for personal and / or agency that has a certain gross income, ie income less than 4.8 M. The aim of this study was to analyze the impact of adoption of Government Regulation No. 46 2013 of Paying Income Tax by Taxpayers at KPP Pratama Manado. The analytical method used is using two different test samples / dependent groups (paired) or Paired Sample T Test. Paired Sample t test course used when the two groups are interconnected. Two paired sample means a sample with the same subject but have two different treatments or measurements of, for example, before and after. Results of this study indicate that there is a difference between before and after the enactment of Government Regulation No. 46 Year 2013, but the difference that causes a decrease in the amount of tax paid by individual taxpayers who use the recording but for individual taxpayers who use the books there is no significant difference. As for corporate taxpayers that difference causes an increase on the amount of income tax payments by using final tax. Thus the application of Regulation No. 46 Year 2013 needs to be socialized again to taxpayers who are not registered in the KPP Pratama Manado in order to increase the amount of income tax payments.

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