scholarly journals Pengenaan Pajak Penghasilan Terhadap Pelaku Usaha Jasa Promosi Melalui Media Sosial

2021 ◽  
Vol 2 (3) ◽  
pp. 468-472
Author(s):  
Michael Lianwar Antolis ◽  
Ida Ayu Putu Widiati ◽  
I Putu Gede Seputra

Income tax is a tax imposed on individuals/business entities on income earned in the tax year. Promotional service business actors are tax subjects who earn income that exceeds the non-taxable income and the income is obtained from activities promoting goods or services through social media, such as Instagram, YouTube, WhatsApp or other types of social media. The purposes of this study are to examine the regulation of income tax in promotional services business activities through social media as well as the mechanism for collecting income taxes against business actors in promotional services through social media. This study uses normative legal research methods, with legal materials consisting of primary legal materials and secondary legal materials. The collection of legal materials in this study was carried out by the recording method. The legal material analysis method used is argumentative technique. The result of the study shows that the regulation of income tax in promotional service business activities through social media, in this case YouTubers or Celebrities, is subject to income tax for those whose income exceeds Non-Taxable Income (PTKP) based on the Regulation of the Director General of Taxes Number PER-17/PJ/2015.

Author(s):  
Fauzan Arif Siraj

Income Tax is a tax levied on the object of tax on his income. Income tax will always be imposed on people or business entities earning income in Indonesia. The tax applicable to employees and pension recipients is Income Tax Article 21. The subject of Article 21 of the Act in particular concerning pensions and Article 21 in particular about pensions is pensions themselves. Therefore, participants who receive pension contributions are Taxpayers PPh Article 21. This study aims to find out the calculation, deduction, deposit and reporting of Income Tax Article 21 at PT Taspen (Persero) Surakarta Branch whether it is in accordance with Law No. 36 of 2008 and the Law on penile funds. The object of this research was taken at PT Taspen (Persero) Surakarta Branch. The research method used is descriptive analysis method. The results of the research obtained are the mechanism of Income Tax article 21 on periodic pension recipients at PT Taspen (Persero) Surakarta Branch in accordance with Law No. 36 of 2008 and Regulation of the Director General of Taxation No. PER-16/PJ/2016. The tax calculation for pension recipients is still three people who are not suitable.


2014 ◽  
Vol 4 (2) ◽  
Author(s):  
Sri Andriani

<p>Tax Planning is one of the ways to minimize the tax burden within the company including in the selection of the proper form of business to run the company's business, namely with the mepertimbangkan of tariff revenue, a reduction in taxable income (PKP), the liability of income recognition, bookkeeping, tax collection obligations, and accountability of tax debt. Minimization of tax burden can be done in various ways, ranging from a still frame of the taxation to which break the rules of taxation.</p><p>Tax planning that has made the company especially with elections to form a business entity. This type of research is qualitative, descriptive. The results of this research indicate that cigarette companies do business entity forms of election to save taxes by choosing the form of individual business entities. The magnitude of the rate of income tax that will be payable every year between Individual Taxpayers with the tax payers the Agency is different, i.e. Individual Taxpayers using Taxpayer tariff progersif while the Agency using the fixed fee. Individual companies have had some keuntunngan among other things a faster decision making does not take into account the interests of many parties.<br /><br /><br /></p>


2014 ◽  
Vol 8 (3) ◽  
Author(s):  
Ray Marcel Letlora ◽  
Jantje J. Tinangon ◽  
Lintje Kalangi

The application of PSAK No. 46, Accounting for Income Taxes expected to bridge between accounting and tax laws with provisions. The purpose of this study is to investigate the application of PSAK No. 46 and Act No. 36 of 2008 on corporate income tax on PT.mega Jasakelola. The analytical method used is descriptive analysis. The application of PSAK No.46 of research results 46 top corporate income tax has been applied on PT.Mega Jasakelola especially regarding deferred tax, taxable income and tax payable now. Implementation of Act No. 36 of 2008 on income tax on business services is appropriate PT Mega Jasakelola Taxation existing regulations. PT.Mega Jasakelola has implemented reporting income tax on their annual tax return, in accordance with the provisions of this is evidenced by the positive correction done at the expense of the non- taxable.


2015 ◽  
Vol 14 (1) ◽  
pp. 1-19
Author(s):  
Stewart S. Karlinsky ◽  
Hughlene A. Burton

ABSTRACT The U.S. federal government raises most of its revenue from three sources: individual income tax, payroll tax, and corporate income tax. The corporate tax share of total federal revenue has declined dramatically over the last three decades, while tax from individual income has been consistent during the same period. There may be a number of reasons for the decrease in the contribution corporate income taxes make to federal revenues. One of those reasons may be that there has been a dramatic change in how businesses are being organized and operated in the United States. For many years, business entities could choose to operate as either a corporation or a partnership. However, currently, businesses can choose from a variety of entities in which to operate. This article will examine the changes in capital business formations and their impact on the federal revenue collected. In addition, the article will explore the tax policy implications of these new strategies.


2021 ◽  
Vol 2 (1) ◽  
pp. 180-185
Author(s):  
Ni Made Ina Sulastini ◽  
Ida Ayu Putu i Widiat ◽  
I Nyoman Sutama

In the case of taxation obligations, it is not uncommon for tax disputes to occur between the taxpayers and the competent authorities. There are two main problems raised in this study, namely: 1. How is the Tax Court authorized in resolving the tax dispute?, 2. How is the process of resolving income tax disputes article 21 through the Tax Court?. The research methods used in this study are normative legal research methods. Approach to  the  problem used is  the legislation approach. Based on the results of the study indicates that the authority of the Tax Court is resolving tax disputes. The Tax Court in respect of appeals only examines and severes disputes on decision objections, as well as in the event of a tax court lawsuit entitled to inspect and terminate disputes over the implementation of tax collection. In addition to the duties and authorities referred to in article 31, the Tax Court also supervises the legal authority that provides legal aid to the parties to the dispute in the courts of the Tax Court. In the event of an income tax dispute of article 21, the settlement will be done by attempts by law objection if the taxpayer is not satisfied on the decision of the objection then the taxpayer may apply for a legal remedy to the Tax Court . In addition to the appeal remedies that can be submitted to a tax court, taxpayers may also submit a lawsuit.


2017 ◽  
Vol 32 (4) ◽  
pp. 41-49 ◽  
Author(s):  
Melissa P. Larson ◽  
Troy K. Lewis ◽  
Brian C. Spilker

ABSTRACT This case guides students through the process of reconciling financial (book) income to its taxable income, calculating the tax provision, preparing the income tax footnote disclosure, and completing Form 1120, Schedule M-1 for a fictitious publicly traded client. In the case, students are presented with the company's financial statements, including supporting schedules, and a tax basis balance sheet. Students are asked to calculate the tax provision and construct the income tax footnote as a pre-class assignment. In class, students debrief the tax provision calculation and income tax footnote and use information contained in the income tax footnote to reconcile the company's book to taxable income. Students completing this case should be able to (1) interpret the differences between a book basis balance sheet and a tax basis balance sheet, (2) create the income tax footnote disclosure using the ASC 740 balance sheet approach to accounting for income taxes, and (3) use information in the financial statement footnote and related disclosures to determine a company's book-tax differences and reconcile its book to taxable income. This case is designed for an intermediate financial accounting or tax course but an advanced version of the case could be used in a graduate financial accounting or graduate tax course.


2017 ◽  
Vol 31 (2) ◽  
Author(s):  
Y. Sri Pudyatmoko

ABSTRACTThis study aimed to determine the view of the provisions of law students exemption limit in Income Tax for Children. It is based on the consideration that the children are making money and not making money be made equal in terms of Tax exemption limit, so that the different treatment of parents who earn income. This study uses empirical legal research by making the Faculty of Law as a research target, considering they were taught about justice, legal protection, and also the future there is the possibility oftaking a decision with regard to these issues. The results showed that the students do not completely reject or approve the merger of income and taxable income and taxable income income children with their parents, because it must be considered carefully. Respondents considered that more important to provide protection to children from being exploited by the job rather than the provision of distributive justice by giving the same treatment of taxable income between children and parents. Students generally advise against setting PTKP more concerned about protecting the interests of the child not provide distributive justice by giving the same treatment.Keywords: students perception, non taxable income, children.INTISARIPenelitian ini ditujukan untuk mengetahui pandangan mahasiswa Fakultas Hukum terhadap ketentuan Batas Penghasilan Tidak Kena Pajak dalam Pajak Penghasilan Bagi Anak. Hal tersebut didasarkan pada pertimbangan bahwa antara anak yang menghasilkan uang dan tidak menghasilkan uang disamakan saja dalam soal batas Penghasilan Tidak Kena Pajaknya, Sehingga berbeda perlakuannya dengan orang tua yang memperoleh penghasilan. Penelitian ini menggunakan metode penelitian hukum empiris dengan menjadikan Mahasiswa Fakultas Hukum sebagai sasaran penelitian, dengan pertimbangan mereka diajari soal keadilan, perlindungan hukum, dan sekaligus ke depan ada kemungkinan mengambil keputusan berkaitandengan persoalan tersebut. Hasil penelitian menunjukkan bahwa Mahasiswa tidak sepenuhnya menolak atau menyetujui penggabungan penghasilan dan PTKP anak dengan penghasilan dan PTKP orang tuanya, karena harus diperhatikan secara matang. Responden menilai bahwa lebih penting untuk memberikan perlindungan kepada anak untuk tidak dieksploitasi dengan pekerjaan daripada pemberian keadilan distributif dengan memberikan perlakuan PTKP yang sama antara anak dengan orang tua. Mahasiswa pada umumnya menyarankan agar pengaturan PTKP lebih memperhatikan perlindungan kepentingan anak bukan memberikan keadilan distributif dengan memberi perlakuan yang sama.Kata kunci: pandangan mahasiswa, penghasilan tidak kena pajak, anak.


2020 ◽  
pp. 182-194
Author(s):  
Liudmyla Shkulipa

Introduction. A profit is one of the most important indicators of the financial performance of business entities, as it is a source of financing the costs of their production and social development. The part of the income is withdrawn by the state as an income tax and a source of funding for public expenditure. The understanding of the correct methodology for determining tax profit in accordance with applicable national law and IAS 12 "Income Taxes" is being the most often interest of the accountants and practitioners. Purpose. The purpose of the article is to investigate the methodology for determining tax income in accordance with the Tax Code of Ukraine and national accounting standards. The regulatory approach to research allows for the identification of differences in the regulation of this research object at the national level and in accordance with IAS 12 “Income Taxes”. Methods. To achieve this goal, common scientific methods, both at the empirical and theoretical levels of research were used. The methods of analysis to compare the methodology for determining tax income in accordance with the Tax Code of Ukraine and the corresponding national accounting standard were used. Modeling and abstraction techniques to address the various situations associated with the reflection of income tax by businesses of different ownership were used. Results. The article describes a new methodology for determining taxable income in accordance with the rules of national legislation and gives a critical analysis of new changes in the Tax Code of Ukraine. There are two options for finding a business entity on the general tax system; regular correspondence on accounting for income tax on ordinary activities have been clarified. For the first time the method of determining tax profit (loss) according to the Tax Code of Ukraine and national standards has been compared; the composition of information on the main components of income tax expense and information subject to separate disclosure under IAS 12 “Income Taxes” has been systematized. The snippet of the Income tax declaration on the decision not to apply tax differences is given. Discussion. To increase the level of objectivity and materiality of the information on tax profit presentation presented in the financial statements, it is necessary to search for trade-offs between accounting and tax concepts within a common ideology. The results have shown that tax changes are not always made public in the proper explanation and are being challenged by users (accountants) who have different interests. The consideration of the method for determining tax income allows us to argue that the international standards more broadly define the criteria for recognizing and reflecting in the financial statement current income tax.


2021 ◽  
Vol 2 (2) ◽  
pp. 417-422
Author(s):  
Made Yunanta Hendrayana ◽  
Nyoman Putu Budiartha ◽  
Diah Gayatri Sudibya

Tiktok is a popular application, lots of videos from the Tiktok application are becoming famous. There are people who take advantage by uploading the famous TikTok video on other social media and receiving endorsement for the account. As for the formulation of the problem (I) How are the Copyright protection arrangements for content in the Tiktok application? (2) What is the responsibility of the owner of tiktok content whose content is distributed without the permission of the creator or creator? This journal uses normative legal research methods. The results of the study state that the regulation of copyright protection for content in the Tiktok application is regulated in Law umber 28 of 2014 concerning Copyright and Terms of Service for the Tiktok Application which prohibits someone from distributing and reproducing Tiktok content for commercial purposes. For the accountabi I ity of the owner of tiktok content that is disseminated without permission, namely sanctions for the distribution oftiktok videos according to Article 113 paragraph 3 of the Copyright Law and the tiktok application can demand compensation and stop distribution of tiktok content in accordance with Article 96 paragraph (I) of the Copyright Law


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Yeremia Gosal ◽  
Herman Karamoy ◽  
Jessy Warongan

This study aims to determine the calculation and reporting of income tax article 21 permanent employee at the Regional Finance and Asset Management Board (BPK-AD) Manado City and comparing with the Minister of Finance Regulation no. 101 / PMK.010/2016 and Regulation of the Director General of Taxation Number: PER - 31 / PJ / 2012. Non-Taxable Income (PTKP) is a deduction in the calculation of income tax article 21. As for the increase of PTKP this causes the tax burden becomes even less zero, for individual taxpayer. The research method used is qualitative research using interview technique and documentation observation. Next describe the data received and present it in accordance with the actual situation. The result of the research shows that the calculation of Income Tax Article 21 individual taxpayer by BPK-AD of Manado City is not in accordance with Law Number 36 Year 2008 because the amount inputted has excess number which can cause Income Tax 21 increased; The determination of non-taxable income (PTKP) is in conformity with Regulation of the Minister of Finance no. 101 /PMK.010/2016; The reporting of PPh 21 employees, conducted through e-filling at the latest end of April, but not in accordance with tax regulations. Keywords: Calculation, Reporting, and Income Tax Article 21


Sign in / Sign up

Export Citation Format

Share Document