scholarly journals PERLAKUAN PAJAK PERTAMBAHAN NILAI ATAS TRANSAKSI PENGALIHAN UNIT USAHA (Value Added Tax Treatment of the Business Unit Transfer Transaction)

2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Indah Sri Rejeki
Keyword(s):  
Group Performance ◽  
Value Added ◽  
Field Studies ◽  
Business Unit ◽  
Value Added Tax ◽  
Group Company ◽  
Design Data ◽  
Business Units ◽  
Efficiency And Effectiveness ◽  
Depth Interviews

The globalization has eroded the boundaries between countries, stimulated the development of global investment group in the world. In improving the efficiency and effectiveness of group performance is often done with restructuring. Transfer of a business unit within the group of companies is one of the ways that can be taken. Transfer of business unit has affects to tax obligations, especially Value Added Tax (VAT). In theory, the treatment of VAT should be neutral in nature do not distort a transaction with different treatment in the same type of transactions. Obscurity rules regarding the transfer of business units often lead to differences interpretation concerning of the VAT obligation in order to company restructuring. This research was qualitative with descriptive design.  Data collection techniques had librarianship and field studies through in-depth interviews with competent sources. This research highlights the VAT treatment of the transfer of business unit in order to restructure the group company, aimed at business development. Through the business test then there is one fundamental unmet is continuity so that the delivery of this business unit does not meet all the elements of the submission owed VAT. However the tax obligation to be based on the regulations, if an act has been established by a country then it is applicable, irrespective of the law contrary to the theory of taxation

scholarly journals Public Awareness Towards Value Added Tax (VAT) System in Hetauda Sub-metropolitan City Area

2021 ◽  
Vol 3 (1) ◽  
pp. 141-156
Author(s):  
Tika Prasad Sapkota
Keyword(s):  
Public Awareness ◽  
Value Added ◽  
Business Community ◽  
Value Added Tax ◽  
Design Data ◽  
Revenue Collection ◽  
Billing System ◽  
Awareness Program ◽  
The Government ◽  
Public Awareness Program

Value added tax (VAT) is indirect sources of revenue collection of nation. It has been the most essential choice like our developing countries, Nepal. Which leads to revenue enhancement and sustainable economic development. As VAT was an emerging concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to parliamentarians, industrialists, businessmen, consumers as well related society. The study used descriptive and survey research design. Data were collected through questionnaires. Statistical tools were used to make a proper analysis. It is found that 20% businessmen and 33.33% consumers are not aware that the Government of Nepal  is levying VAT on all kind of products, 36% consumers are not aware of the fact that you pay VAT whenever you purchase any product, 88 % of the total respondents knowledge on earning from VAT is a major source of revenue for  Government, only 44 % response  of respondents  are  in favor of billing system, 33.33% consumer are not aware about existing rate of VAT in Nepal, 44% consumers specify the other problem in the present VAT implementation  except VAT collection ,VAT refund and registration.  Most of them ask for tax invoice to get the authenticity of sellers. VAT must be successful and this largely depends upon the public awareness, honesty, faith and morality of tax officials and the business community. There is a need for willpower and action. It is also found that public awareness program and tax education play prime role to increase the VAT revenue in Nepal. The finding of this study is majority of Tax expert and businessmen are aware about VAT system but the training and awareness program is essential.

scholarly journals Tax Payers’ Knowledge Towards Value Added Tax in Nepal

2018 ◽  
Vol 11 (1) ◽  
pp. 76-86
Author(s):  
Achyut Gnawali
Keyword(s):  
Public Awareness ◽  
Value Added ◽  
Business Community ◽  
Value Added Tax ◽  
Tax Reforms ◽  
Design Data ◽  
Tax Education ◽  
Revenue Enhancement ◽  
Awareness Programme ◽  
Tax Payers

Value added tax (VAT) has been the most essential choice as an ingredient of tax reforms of developing countries like Nepal, which leads to revenue enhancement and sustainable economic development. As VAT was a new concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to parliamentarians, industrialists, businesspersons, consumers as well as various sections of the society. The study used descriptive and survey research design. Data were collected through questionnaires. Statistical tools were used to make a proper analysis. It is found that more than 88 percent of respondents are aware enough to ask tax invoice after purchasing goods or services. Most of them ask for tax invoice to get the authenticity of sellers. VAT must be successful and this largely depends upon the public awareness, honesty, faith and morality of tax officials and the business community. There is a need for willpower and action. It is also found that taxpayers’ awareness programme and tax education play prime role to increase the VAT revenue in Nepal.

scholarly journals Alumni Networks and Economic Reinforcement in Pesantren Ummussabri

2019 ◽  
Vol 4 (2) ◽  
Author(s):  
Abdul Jalil
Keyword(s):  
Economic Development ◽  
Sense Of Belonging ◽  
Economic Sector ◽  
Business Unit ◽  
Business Units ◽  
The Government ◽  
Depth Interviews ◽  
Participatory Observation

This study discusses the alumni network supporting the economic development of an Islamic institution, namely pesantren. In general, the strong alumni networks lead to strengthening the successful economic sector in the pesantren, since the alumni have a sense of belonging to pesantren. This study focuses on how alumni network contributes significantly to the development of business units in Pesantren Ummussabri, Kendari. Doing participatory observation and in-depth interviews, the study had been conducted in Pesantren Ummusabri, particularly in Empang 99 Paleppo unit. Such information had been gathered from the administrator for pesantren’s business division, alumni coordinator and some informants of Empang 99 Paleppo business unit.  This study elucidates that a strong pesantren alumni network can improve the pesantren creatively. It clearly can be seen from how the alumni, who have successfully occupied important positions in the government, have established Empang 99 Paleppo. Keywords: alumni network, pesantren, creative economics, Kendari     

scholarly journals THE ECONOMIC AND SOCIAL IMPACT OF THE ADOPTION OF VALUE-ADDED TAX IN SAUDI ARABIA

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Adel Bogari
Keyword(s):  
Saudi Arabia ◽  
Social Impact ◽  
Value Added ◽  
Tax Law ◽  
Value Added Tax ◽  
Social Challenges ◽  
Positive Effects ◽  
Efficiency And Effectiveness ◽  
Private And Public ◽  
Social Side

The purpose of this study is to determine the economic and social effects of the adoption of value-added tax in the Kingdom of Saudi Arabia. To achieve this goal, a descriptive and an analytical approach was used. We examine a sample of (287) Saudi nationals working in the private and public sectors. Our methodology used the direct questionnaire delivery and receipt method. To process our data and test our research hypotheses, we used SPSS software. The results indicate that the implementation of the value-added tax increases the country’s financial resources. However, such an initiative has a negative social impact and faces many challenges. Bearing on these results, we recommend the need to upgrade the quality of the implementation of the on value-added tax law through improving the efficiency and effectiveness of employees in the General Authority of Zakat & Tax, and simplifying tax procedures until the positive effects on the economic and social side rebound. The researcher recommends the need to overcome economic challenges through the commitment of wholesalers and retailers to release tax invoices for all their dealings, and to organize their businesses through electronic invoices. The researcher recommends the need to overcome the social challenges that face the implementation of the value-added tax law, by promoting trust between the community and the General Authority of Zakat & Tax and activating the role of the Zakat and Tax Authority in spreading awareness and tax culture to the community.

scholarly journals Analisis Penerapan Peraturan Menteri Keuangan Nomor 38/PMK.11/2013 Tentang Dasar Pengenaan Pajak Nilai Lain Pada Pajak Pertambahan Nilai Jasa Freight Forwarding Di PT. Trans Continent

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Eltie Christi Sandag ◽  
Herman Karamoy ◽  
Linda Lambey
Keyword(s):  
Value Added ◽  
Narrative Form ◽  
Accurate Information ◽  
Value Added Tax ◽  
Purposive Sampling ◽  
Study Approach ◽  
Directorate General ◽  
Freight Forwarding ◽  
Depth Interviews

Abstract.This study aims to (1) analyze the conformity of the application of Regulation of the Minister of Finance No. 38/PMK.011/2013 on the Basic Taxation of Other Value on Value Added Tax of PT.Trans Continent freight forwarding services, (2) analyze the efforts made in overcoming the overpayment of VAT in connection with the application of Regulation of the Minister of Finance No. 38/PMK.011/ 2013 in accordance with the provisions of applicable tax laws. This is a qualitative research with case study approach. Data were obtained through the technique of in-depth interviews, observation and documentation study. The key informants were determined by purposive sampling in order to attain the correct and accurate information. Triangulation techniques were used to test the validity of data and data sources. The transcript data described from the interviews were analyzed using analytical methods consisting of the giving of themes/coding, conceptualizing scientific statements and interpreting them in narrative form. The results of the research indicate that the Basic of Taxation of Other Value is imposed on services which have element of freight charges conducted by PT.Trans Continent has been implemented based on Regulation of the Minister of Finance No.38/PMK.011/2013. However, the issuance of this Regulation of the Minister of Finance has not yet considered the overall freight forwarding activities as a single entity, in which the freight forwarding service company also provides services that have no element of freight charges, and in its business turnover in doing their transactions with other Taxable Entrepreneurs who do not use Basic Imposition Other Value Tax. Continuous compensation efforts are made to overcome the overpayment of Value Added Tax (VAT) in connection with the application of Regulation of the Minister of Finance No.38/PMK.011/2013 on the Tax Basis of Other Valuation in its settlement, which is also not followed by knowledge on other provisions governing taxation (regulations determined by Directorate General of Taxation No.PER-11/ PJ/2013).Keywords:  Analysis, Value Added Tax (VAT), Tax Basis of Other Valuation, Freight ForwardingAbstrak. Penelitian ini bertujuan untuk (1) menganalisis kesesuaian penerapan Peraturan Menteri Keuangan Nomor 38/PMK.011/2013 tentang Dasar Pengenaan Pajak (DPP) nilai lain pada Pajak Pertambahan Nilai (PPN) jasa freight forwarding di PT.Trans Continent, (2) menganalisis upaya yang dilakukan dalam mengatasi kelebihan bayar PPN sehubungan dengan penerapan Peraturan Menteri Keuangan Nomor 38/PMK.011/2013 sesuai dengan ketentuan peraturan perpajakan yang berlaku. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara yang mendalam, studi dokumentasi dan observasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis menggunakan metode analisis yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterpretasikannya dalam bentuk narasi.  Hasil penelitian menunjukkan bahwa Dasar Pengenaan Pajak (DPP) nilai lain dikenakan atas jasa yang memilki unsur freight charges  yang dilakukan oleh PT. Trans Continent dilaksanakan berdasarkan Peraturan Menteri Keuangan (PMK) No 38/PMK.011/2013, namun terbitnya PMK ini  belum melihat kegiatan freight forwarding secara keseluruhan yang merupakan satu kesatuan usaha, yang dimana perusahaan jasa freight forwarding juga menyediakan jasa yang tidak memiliki unsur freight charges, dan dalam perputaran usahanya bertransaksi dengan Pengusaha Kena Pajak (PKP)  lain yang tidak menggunakan Dasar Pengenaan Pajak (DPP) nilai lain . Upaya kompensasi yang terus menerus dilakukan dalam mengatasi kelebihan bayar PPN sehubungan dengan penerapan PMK No 38/PMK.011/2013, dalam penyelesainnya juga tidak diikuti dengan pengetahuan akan ketentuan-ketentuan lain yang mengatur tentang perpajakan (yakni peraturan Direktorat Jendral Pajak Nomor PER-11/PJ/2013). Kata Kunci: Analisis, Pajak Pertambahan Nilai, Dasar Pengenaan Pajak Nilai Lain, Freight Forwarding

scholarly journals Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia

2021 ◽  
Vol 17 (2) ◽  
pp. 169-182
Author(s):  
Prianto Budi Saptono ◽  
Ismail Khozen
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Tax Law ◽  
Value Added Tax ◽  
Revenue Recognition ◽  
Compliance Cost ◽  
Compliance Costs ◽  
Directorate General ◽  
Income Tax Law ◽  
Depth Interviews

This study aims to provide a brief and analytical reporting on IFRS 15 adoption in Indonesia into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use literature studies to collect data and strengthen it with in-depth interviews of taxpayers, PSAK standard setter, tax consulting practicioner, and Directorate General of Taxes official. Our findings demonstrate the need for entities to consider taxation issues that may arise due to revenue recognition developments. Unconformity that may arise between accounting and tax requires the entity to explain these differences by documenting them early. Taxpayers need to underline the burden of compliance arising from the IFRS 15 adoption, which is the compliance costs in the form of mark-to-market and realization taxation. In implementing PSAK 72 to align with the realization principle in the Income Tax Law, the taxpayer compliance cost will increase by making detailed fiscal reconciliations. From the VAT perspective, the Tax Paying Entrepreneurs need to make contract adjustments with the counterparty to ensure that the time of supply is the basis for determining the VAT payable. This research presents the gap between accounting and taxation so that it can be a lesson for application in other countries.

scholarly journals The Possibility of VAT Decentralization in Indonesia

2020 ◽  
Vol 4 (2) ◽  
pp. 131-148
Author(s):  
Dhian Adhetiya Safitra ◽  
Akhmad Khabibi ◽  
Afif Hanifah
Keyword(s):  
Local Government ◽  
Literature Review ◽  
Value Added ◽  
Local Economy ◽  
Tax Administration ◽  
Government Revenue ◽  
Value Added Tax ◽  
Subnational Government ◽  
Efficiency And Effectiveness ◽  
Administrative Responsibilities

This research is conducted to find out the possibility of implementation of Value Added Tax as Indonesia local government’s potential revenue. There are not many forms of state or local government revenue in Indonesia and to include Value Added Tax as local government source of income could help to boost the local economy. While the introduction of new taxes is always challenging, it is still possible to improve the performance of the tax administration and thereby increase revenues by improving the efficiency and effectiveness of the tax administration. This paper is using literature review of other countries experience that already implements the policy of state value-added tax in their economy from a legal standpoint and how it will fit into Indonesia’s condition. This research shows that some rules and regulations need to be prepared in order to both implement and adjust to apply the state/local government Value Added Tax in Indonesia. Some approaches to improving the efficiency of tax administration have been pointed out in this report. Sharing of the VAT could be implemented in ways that would raise the efficiency of tax administration, including through increased administrative responsibilities and motivation by subnational government revenue officials.

scholarly journals Behind Rural Tourism: A Tool and a Panacea

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Yudha Aryo Sudibyo ◽  
Novita Puspasari ◽  
Yanuar E. Restianto
Keyword(s):  
Group Discussion ◽  
Qualitative Approach ◽  
Rural Tourism ◽  
Business Unit ◽  
Successful Model ◽  
Business Units ◽  
Tourism Enterprises ◽  
The Village ◽  
Depth Interviews ◽  
Collection Methods

After the issuance of the village law, villages in Indonesia are required to be economically independent by utilizing their potentials. This study aims to find out main potentials of villages in Banyumas to be developed into village-owned enterprise business units and explore the reasons why villages choose this potential as a village-owned enterprise business unit. This study uses a qualitative approach with data collection methods using focused group discussion and in-depth interviews. The results of this study indicate that of the seven villages participating in the research, six villages chose rural tourism as the main business unit of their village-owned enterprise. Most villages choose rural tourism because they consider that there has been a successful model of rural tourism enterprises in Indonesia and because rural tourism is considered as a solution to various problems.Keywords: Village Law, Rural Tourism, Village-Owned Enterprise, Village Autonomy.

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