Justice Enforcement on Plans for Imposition of Value Added Tax on Premium Basic Necessities

The plan to impose a value added tax (hereinafter referred to as VAT) on basic commodities has recently caused a polemic between the government and the community regarding justice and public welfare. The community is questioning the implementation of a just and civilized welfare from the government for the imposition of the VAT. Previously, on basic commodities, the government did not charge any kind of tax at all. The imposition of this tax is motivated by the economic recovery during the COVID-19 pandemic, Indonesia's VAT rate is too low, and the structure of state revenue is dominated by VAT. This paper aims to provide an analysis of the relationship between the imposition of VAT on staple goods and their impact on the level of community justice. The method used in this paper is a qualitative research method with a normative-juridical approach which is carried out through a literature study. This paper describes the findings related to the reasons for the government to charge VAT on basic necessities and the protection of the community's right to justice on the imposition of VAT. This finding can provide an overview for the continuation of the revision of the draft Law Number 6 of 1983 concerning General Provisions and Tax Procedures (hereinafter referred to as the KUP Bill) which contains revisions on basic materials as objects of VAT.

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Gst impact on the e-commerce sector: an overview

Journal of Management and Science ◽

10.26524/jms.2017.32 ◽

2017 ◽

Vol 7 (2) ◽

pp. 245-249

Author(s):

VIJAYA KUMAR K ◽

JABIMOL C. MAITHEEN

Keyword(s):

Value Added ◽

Retail Sector ◽

Tax Rates ◽

Value Added Tax ◽

Indian Government ◽

Tax Base ◽

Indian Economy ◽

A Value ◽

The Government ◽

Retail Entrepreneurs

The success of the e-commerce sector is largely dependent on the increasingnumber of retail entrepreneurs, who fall in the unorganized retail sector category. Thegovernment has included such players in the ambit of GST with an intention of broadeningthe tax base and has introduced specific provisions for the e-commerce companies. This isone of the major taxation reforms in Indian taxation system.GST is to set to integrate all stateeconomies and increase the overall growth of the country.GST will create unified market andboost the Indian economy. The Goods and Service Tax (GST) is a value added tax to beimplemented in India.. There are 3 kinds of taxes under GST: 1) SGST 2) CGST 3) IGST.The GST tax rates are divided into 5 categories which are 0%, 5%, 12%, 18%, 20%.Implementation of GST is one of the best decision taken by the Indian Government. Thesuccess of the e-commerce sector is largely dependent on the increasing number of retailentrepreneurs, who fall in the unorganized retail sector category. The government hasintroduced such players in the ambit of GST with the intension of broadening the tax baseand has introduced specific provisions for the e-commerce companies. This paper focuses onthe concept of GST and their impact on E-Commerce

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Comparison of Amendments to the Value Added Tax Law between Indonesia and Malaysia to Regulate Murabaha Transactions

International Journal of Engineering & Technology ◽

10.14419/ijet.v7i3.25.17479 ◽

2018 ◽

Vol 7 (3.25) ◽

pp. 114

Author(s):

Thesa Adi Purwanto ◽

. .

Keyword(s):

Islamic Law ◽

Value Added ◽

Secondary Data ◽

Islamic Finance ◽

Tax Law ◽

Islamic Banking ◽

Value Added Tax ◽

Literature Study ◽

The Subject ◽

The Government

Islamic banking in their activity base on Islamic principles that is agreement regulation on Islamic Law between Bank and others to saving and or financing an activity or business which suit Islamic role. There are several forms of financing, such as financing on sharing profit principle (mudharabah), financing on participation principle (musyarakah), transaction goods principle which get profit (murabaha), financing capital goods on rent principle without choice (ijarah), or with transfer authority over the rent goods from bank to others (ijarah wa iqtina). Furthermore, development of Islamic banking either in Indonesia or Malaysia must be followed with new law and regulation from their government, especially for rules on taxation over transaction on Islamic banking. This is critical because there are different interpretation and argumentation between practitioners of Islamic banking and the government about the subject of Value Added Tax on murabaha transaction. This research used a qualitative approach, using literature study, which emphasizes books as an object and field study with collecting data by interviewing and also using secondary data. As a result, both Indonesia and Malaysia has undergone essential steps to provide Islamic finance with appropriate banking and tax regulations that have succeeded in supporting the Islamic financial system.

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Undang-Undang Desa dan Bantuan Dana Desa

Restorica Jurnal Ilmiah Ilmu Administrasi Negara dan Ilmu Komunikasi ◽

10.33084/restorica.v7i1.2260 ◽

2021 ◽

Vol 7 (1) ◽

pp. 34-42

Author(s):

Alfian Alfian

Keyword(s):

Research Method ◽

The State ◽

Literature Study ◽

Village Community ◽

State Revenue ◽

Village Communities ◽

The Government ◽

The Village

The village law has given hope for village communities to have a more prosperous life in terms of village funding which gets greater attention when compared to the above government units, namely sub-districts and districts. This has been encouraged since the assistance of village funds has been carried out in recent years. The research method used in this research is literature study method. The literature studies obtained were sourced from various kinds such as regulations / laws, journals, books and other documentation. The conclusion is that the village law contains hope for the village community for a more prosperous life. This is also supported by the existence of village fund assistance which comes from various aspects of village income. Currently the Government distributes funds sourced from the State Revenue and Expenditure Budget for Villages in 2021. The Government distributes Village funds, the amount can reach IDR 1.4 billion per village per year or an increase is given to 416 districts and 74,953 villages throughout Indonesia, but it is still constrained. plagued with a number of problems in use and accountability.

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

Jurnal Locus Delicti ◽

10.23887/jld.v2i2.462 ◽

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.

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Egypt is on track for IMF loan

Emerald Expert Briefings ◽

10.1108/oxan-db213977 ◽

2016 ◽

Cited By ~ 1

Keyword(s):

Saudi Arabia ◽

Job Creation ◽

Value Added ◽

Value Added Tax ◽

Content Type ◽

A Value ◽

Potential Benefits ◽

Board Decision ◽

The Government ◽

The Way

Significance Cairo passed a value-added tax (VAT) law, a key prerequisite for the Fund, while China and Saudi Arabia have indicated that they will provide much of the required 5 billion-6 billion dollars in co-financing, paving the way for the board decision. Impacts The benefits of the reforms to be undertaken as part of the IMF programme will take time to become apparent. The main potential benefits are higher growth, lower fiscal and external deficits, more investment and increased job creation. There is a risk of inflation rising even higher, growth remaining sluggish and unemployment and poverty increasing. The negative aspects of the reforms could stoke further resentment at both the government and Sisi.

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Pajak Pertambahan Nilai Yang Ditanggung Oleh Produser Film Dalam Negeri Dan Importir Film

Journal of Law, Administration, and Social Science ◽

10.54957/jolas.v1i1.81 ◽

2021 ◽

Vol 1 (1) ◽

pp. 1-23

Author(s):

Hazada Zafira Mauliza

Keyword(s):

No Value ◽

Research Method ◽

Value Added ◽

Profit Sharing ◽

Cost Structure ◽

Tax Burden ◽

Value Added Tax ◽

Literature Study ◽

Ticket Sales ◽

The Cost

Tujuan penelitian adalah memahami struktur biaya dan penghasilan produser film dalam negeri dan importir film, serta memahami beban pajak pertambahan nilai yang ditanggung oleh produser film dalam negeri dan impotir film. Metode penelitian yang digunakan adalah studi literatur. Hasil penelitian menjelaskan bahwa struktur biaya produser film dalam negeri adalah biaya atas pemanfaatan jasa-jasa untuk memperlancar kegiatan produksi film yang termasuk dalam jasa-jasa yang dikenakan pajak pertambahan nilai. Struktur biaya importir film berupa harga produk dan bea masuk. Adapun struktur penghasilannya berupa pendapatan yang diperoleh dari bagi hasil dengan pengusaha bioskop atas penjualan tiket. Beban pajak pertambahan nilai yang ditanggung oleh produser film dalam negeri adalah sebesar pajak masukannya karena tidak dapat dikreditkan. Tidak terdapat beban pajak pertambahan nilai yang harus ditanggung oleh importir film. Beban pajak berupa PPN yang merupakan pajak masukan bagi perusahaan importir film dapat dikreditkan dengan pajak keluarannya sehingga PPN yang harus dibayar nihil dan bukan lagi merupakan beban pajak bagi importir film. The purpose of this study is to understand the structure of costs and incomes of domestic film producers and film importers, as well as to understand the burden of value added tax borne by domestic film producers and film importers. The research method used is a literature study. The results of the study explain that the cost structure of domestic film producers is the cost of using services to facilitate film production activities which are included in services subject to value added tax. The cost structure of film importers is in the form of product prices and import duties. The income structure is in the form of income derived from profit sharing with cinema entrepreneurs on ticket sales. The value added tax burden borne by domestic film producers is equal to the input tax because it cannot be credited. There is no value added tax burden that must be borne by the film importer. The tax burden in the form of VAT which is an input tax for film importing companies can be credited with the output tax so that the VAT to be paid is nil and is no longer a tax burden for film importers.

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Perempuan dan Liminalitas dalam Tradisi Perkawinan Adat di Timor Tengah Selatan

Anthropos Jurnal Antropologi Sosial dan Budaya (Journal of Social and Cultural Anthropology) ◽

10.24114/antro.v6i1.17047 ◽

2020 ◽

Vol 6 (1) ◽

pp. 114

Author(s):

Marsel Eliaser Liunokas

Keyword(s):

Qualitative Research ◽

Research Method ◽

Literature Study ◽

Qualitative Research Method ◽

South Central ◽

A Value ◽

Traditional Marriage ◽

The Village ◽

As If

Timorese culture is patriarchal in that men are more dominant than women. As if women were not considered in traditional rituals so that an understanding was built that valued women lower than men. However, in contrast to the article to be studied, this would like to see the priority of women’s roles in traditional marriages in Belle village, South Central Timor. The role of women wiil be seen from giving awards to their parents called puah mnasi manu mnasi. This paper aims to look at the meaning of the rituals of puah mnasi maun mnasi and the role and strengths that women have in traditional marriage rituals in the village of Belle, South Central Timor. The method used for this research is a qualitative research method using interview techniques with a number of people in the Belle Villa community and literature study to strengthen this writing. Based on the data obtained this paper shows that the adat rituals of puah mnasi manu mnasi provide a value that can be learned, namely respect for women, togetherness between the two families, and brotherhood that is intertwined due to customary marital affrairs.

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