scholarly journals PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA

2019 ◽  
Vol 6 (1) ◽  
pp. 1082-1103
Author(s):  
Ivan Hardiyanto
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Tax Law ◽  
Legal Certainty ◽  
Company Policy ◽  
Transfer Prices ◽  
Income Tax Law ◽  
The Government

Transfer pricing is a company policy in determining transfer prices to other companies, but in practice transfer pricing is done in order to avoid taxes. At present Indonesia has not been able to overcome the issue of transfer pricing because the regulations and sanctions are still unclear. Businessmen as taxpayers need legal certainty in the context of tax planning and business competition, while the government also requires legal certainty to secure revenues from the tax sector. The legal vacuum created legal uncertainty for both parties so that it was not in harmony with the principle of justice. Regulation regarding transfer pricing in Indonesia has actually been regulated in legislation found in Article 18 paragraph (3), (3a), and (4) Income Tax Law. However, the regulation has not been clearly regulating transfer pricing. The unclear regulation regarding transfer pricing lead Indonesian Government to refine the Anti-Avoidance Rule (AAR) which is integrated in the Income Tax Law. The AAR must provide clear definitions and differences regarding acceptable tax avoidance, unacceptable tax avoidance, and tax evasion, so that transfer pricing that breaks arm's length principle will be categorized as illegal. In addition, the AAR must be clearly and explicitly regulated regarding sanctions for transfer pricing doer. Improvement of AAR which is integrated in the Income Tax Law will provides legal certainty and guarantees justice for both businessmen as taxpayers and the government.

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BPR MAPALUS TUMETENDEN CABANG TOMOHON

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Veronica Junisa Lolong ◽  
David Paul Elia Saerang ◽  
Hence Wokas
Keyword(s):  
Service Quality ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Income Tax Law ◽  
The Government ◽  
Tax Deduction

Income tax is one of the largest government revenues. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the interest calculation and interest reports and final income tax deduction on interest of savings and customer deposits at PT. BPR Mapalus Tumetenden Branch Tomohon. Descriptive analysis was employed in this study. Data were obtained by field studies. The results shows that the calculation and reports of Final Income Tax Article 4 Paragraph 2 on deposit and savings PT. BPR Mapalus Tumetenden Branch Tomohon have compiled with the laws of regulations. Leaders of PT. BPR Mapalus Tumetenden Branch Tomohon should improve the service quality to each customer, so that the customers can increase the amount of savings in bank. Keywords: calculation, reporting, deposit interest, customer savings

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novlicia Putri Utiarahman ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Government Revenue ◽  
Income Tax Law ◽  
The Law ◽  
The Government

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro

scholarly journals PERPAJAKAN DI ERA EKONOMI DIGITAL: INDONESIA, INDIA DAN INGGRIS

2019 ◽  
Vol 4 (2) ◽  
pp. 215-230
Author(s):  
Yanis Ulul Az'mi
Keyword(s):  
United Kingdom ◽  
Income Tax ◽  
Consumer Demand ◽  
New Technology ◽  
Value Added ◽  
Tax Law ◽  
Goods And Services ◽  
The United Kingdom ◽  
Income Tax Law ◽  
The Government

The development of new technology and diverse consumer demand has increased the digital retail industry today. This also affects the way buyers / consumers get the goods and services they want. Consumers turn to e-commerce and cellular to make purchases that are usually done physically. This change in shopping style has been driven largely due to the emergence of many market places and platforms. This change will also have effect on the taxation of the transaction. The Government of India applies the Equalization Levy Rules (EQL) scheme which is categorized as PNBP (Non-Tax Revenues). While in the United Kingdom there is a Diverted Provit Tax (DPT) scheme. Whereas Indonesia has no more specific rules, there is only a Circular (Surat Edaran) that regulates the Affirmation of Tax Regulations on e-Commerce Transactions, namely SE / 62 / PJ / 2013 tax regulations e-commerce follows the income tax law and value added tax.

scholarly journals IMPLIKASI PENGENAAN PAJAK PENGHASILAN FINAL TERHADAP PENGHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. EMPAT TUJUH ABADI JAYA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Yuyun Apriana Christian ◽  
Grace B. Nangoi ◽  
Novi S. Budiarso
Keyword(s):  
Analytical Method ◽  
Income Tax ◽  
Tax Law ◽  
Tax Laws ◽  
Income Tax Law ◽  
The Government ◽  
Descriptive Qualitative

PP 46 2013 is a regulation issued by the government to provide convenience for SMEs taxpayers. Taxpayers who apply this regulation must have gross circulation below Rp. 4.8 billion. By using this regulation, taxpayers simply multiply the gross circulation in 1 month at the final rate of 1%. The purpose of this study is to compare the income tax to be paid by using final income tax and income tax laws and to determine more efficient regulations to be implemented by PT. Empat Tujuh Abadi Jaya. The analytical method used in this study is descriptive qualitative. The results showed that the income tax of PT. Empat Tujuh Abadi Jaya based on the income tax law is Rp. 34,135,000.00, while based on the final 1% income tax is Rp. 46,694,000.00. It can be concluded that it will be more efficient for PT. Empat Tujuh Abadi Jaya to pay income tax by using income tax laws because the amount of tax to be paid is smaller.

Jordanian stability will outface economic challenges

2018 ◽  
Keyword(s):  
Income Tax ◽  
Public Consultation ◽  
Tax Law ◽  
Content Type ◽  
Strategic Issues ◽  
Income Tax Law ◽  
The Government

Significance Activists had threatened more protests if progress were not achieved by that deadline. There have been no reforms as yet and a new draft income-tax law offered for public consultation is inviting pushback over its similarity to the previous bill, which sparked massive protests in June. Impacts Amman will seek to placate Western and Gulf donors on regional strategic issues. The gradual restoration of Jordanian-Syrian relations will facilitate refugee repatriation. Jordan will seek to balance US ties with loyalty to the Palestinian cause -- but ultimately prioritise the former. The government will further increase Eurobond issuances to finance still-rising debt.

scholarly journals CADANGAN REKLAMASI PERTAMBANGAN SEBAGAI LOOPHOLES PAJAK DALAM PENERAPAN PRINSIP TAXABILITY-DEDUCTIBILITY

2018 ◽  
Vol 6 (2) ◽  
pp. 181-198
Author(s):  
Chairil Anwar Pohan
Keyword(s):  
Income Tax ◽  
Negative Impact ◽  
Value Added ◽  
Tax Law ◽  
Mining Activities ◽  
Government Officials ◽  
Income Tax Law ◽  
Gross Income ◽  
The Government ◽  
Mining Face

Ironic look messy mining face in this country and so much troublesome services of government officials, especially in the mining region of area businesses amid rampant mining minerals (Gold, Tin, Copper, Nickel, etc.) and coal were carried out by the Investor, the resultant investment offers little value added contribution on state revenues, whereas post-exploitation or post-mining closure leaves holes gaping tailings left just by miners, resulting in environmental degradation, social inequality and other things that have a negative impact that brings enormous material losses for the country and society, which never should have happened because of the taxation aspects of the government actually had anticipated that the mining activities should be facilitated by the provisioning cost of reclamation in mining production activities are underway, the reserve for reclamation explicitly accommodated as accounts exclusion in Article 9, paragraph 1 of Income Tax Law, that the taxation treatment is a cost that can be a deduction from gross income.

scholarly journals PENGENAAN PAJAK PENGHASILAN ATAS PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN YANG DIIKAT DALAM PERJANJIAN PENGIKATAN JUAL BELI DIHUBUNGKAN DENGAN EASE OF DOING BUSINESS (EODB) DALAM PERSPEKTIF KEPASTIAN HUKUM

2020 ◽  
Vol 1 (2) ◽  
pp. 172-190
Author(s):  
Nadhilah Mustika ◽  
Dewi Kania Sugiharti ◽  
Purnama Trisnamansyah
Keyword(s):  
Income Tax ◽  
Tax Avoidance ◽  
Legal Certainty ◽  
Tax Collection ◽  
State Revenue ◽  
Doing Business ◽  
Ease Of Doing Business ◽  
Legal Uncertainty ◽  
The Government

ABSTRAK Salah satu komponen penilaian yang dapat mempengaruhi indeks kemudahan berusaha atau Ease of Doing Business (EoDB) dalam proses pengalihan hak atas tanah dan/atau bangunan adalah pembayaran pajak. Namun ketentuan pajak penghasilan atas pengalihan hak atas tanah dan/atau bangunan yang diatur di dalam PP No. 34 Tahun 2016 menyebabkan perubahan waktu terutang dan berpotensi menghambat kegiatan bisnis properti yang dilakukan oleh pengembang. Penelitian ini bersifat deskriptif analitis dengan menggunakan pendekatan yuridis normatif. Hasil penelitian menunjukkan urgensi pemerintah dalam menetapkan pengenaan Pajak Penghasilan (PPh) atas Pengalihan Hak atas Tanah dan/ Bangunan yang diikat dalam Perjanjian Pengikatan Jual Beli (PPJB) adalah untuk mencegah terjadinya penghindaran pajak dan sebagai sarana mempercepat pemasukan negara. Pengenaan PPh dalam pengalihan hak atas tanah dan/atau bangunan yang masih diikat dalam PPJB Bertahap tidak mencerminkan asas kesederhanaan dalam pemungutan pajak dan merupakan suatu penyimpangan norma perpajakan yang menimbulkan ketidakpastian hukum, yaitu bagi pengembang selaku pelaku usaha. Kata kunci: Pajak Penghasilan, Perjanjian Pengikatan Jual Beli (PPJB), EoDB, Kepastian Hukum ABSTRACT One component of the assessment that can affect the Ease of Doing Business (EoDB) index in the process of transferring rights to land and / or buildings is tax payment. However, the income tax provisions on the transfer of rights to land and / or buildings as stipulated in PP No. 34 of 2016 cause changes in the time owed and potentially hamper property business activities carried out by developers. This research is analytical descriptive using normative juridical approach. The results of the study indicate the urgency of the government in determining the imposition of Income Tax (PPh) on the Transfer of Land and Building Rights that are bound in Sales and Purchase Agreement (PPJB) is to prevent tax avoidance and as a means of accelerating state revenue. Imposition of Income Tax in the transfer of rights to land and / or buildings that are still bound in Gradual PPJB does not reflect the principle of simplicity in tax collection and is a deviation of tax norms that cause legal uncertainty, for developers as business actors. Keywords : Income Tax, Sales and Purchase Agreement (PPJB), EoDB, Legal Certainty

Reliability of Tax Declarations and their Impact on Reducing Commercial and Industrial Profits Tax Evasion in Yemen

2021 ◽  
Vol 26 (3) ◽  
pp. 117-136
Author(s):  
Dr. Sultan Ali Ahmed Al-Sorihi
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Tax Law ◽  
Study Results ◽  
Income Tax Law ◽  
Simple Regression Analysis ◽  
Tax Payers ◽  
Business Sectors ◽  
Simple Regression

This study aimed to investigate the reliability of tax declarations and their impact on reducing commercial and industrial profits tax evasion in Yemen. To achieve this objective, the periodic reports of the executive tax units of large taxpayers during 2010 -2013 were used, and results of auditing tax declarations by the tax units were reviewed. The tax declarations belonged to registered public or mixed sector establishments and institutions, or money, individual companies, or in organizations and associations. The study sample consisted of “402” taxpayers who submitted their tax declarations for 2010-2013. For data analysis, the SPSS package was used, through which descriptive analysis was used according to business sectors: correlation analysis and simple regression analysis for four consecutive years. The study results revealed a significant impact of the reliability of tax declarations on reducing commercial and industrial profits tax evasion in Yemen. The study showed that the submission of reliable information about real incomes by large tax payers was considered the most important factor for reducing tax evasion. The study stressed the need to review the declarations, without exceeding the specified period of two years. It also stressed the need to update the system of reviewing tax declarations submitted by taxpayers, and to apply the penalties stipulated in the Income Tax Law No. 17 of 2010 concerning cases of evading commercial and industrial profits tax.

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