scholarly journals Administration Of E-Invoicing Value Added Tax(Comparative Study between Indonesia and Australia)

2020 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Riki Tenardi ◽  
Titi Muswati Putranti
Keyword(s):  
Qualitative Method ◽  
Value Added ◽  
Digital Data ◽  
Technological Changes ◽  
Technology System ◽  
Australian State ◽  
The World ◽  
Directorate General ◽  
Ministry Of Finance ◽  
Depth Interviews

Technological changes in tax administration especially VAT have also changed the way tax authorities around the world implement e-invoice tax, one of which is Australia. The Ministry of Finance of the Directorate General of Tax (DGT) Indonesia responded to this in 2013 by creating a VAT administrative technology system called the Electronic Tax Invoice (e-Faktur). This study aims to determine the administration of Indonesian e-Faktur by looking at the Australian e-invoice as a benchmark and to find out the problems of e-Faktur in Indonesia after implementation. This research method is a qualitative method with techniques in the form of literature studies and in-depth interviews with informants. The results of this study are that the e-Faktur of the system in Indonesia is different from the understanding of the existing e-invoicing in the literature and the Australian state. Australian e-invoicing system neglects sending data in the form of digital data (PDF) and sending via email. E-Faktur was found to still have problems after its application such as access which was always problematic because of the network, the insecurity of VAT data, and the costs that still arise due to the application e-Faktur such as the still printing of documents and inefficiency. The conclusion from this study is that there are still fundamental differences between the administration of Indonesian and Australian e-invoice.

scholarly journals Creation of added value in the context of measurement complexity of the digital economy

E-Management ◽  
2020 ◽  
Vol 3 (1) ◽  
pp. 68-74
Author(s):  
Ya. V. Miller
Keyword(s):  
Large Scale ◽  
Business Processes ◽  
International Comparisons ◽  
Value Added ◽  
Digital Economy ◽  
Added Value ◽  
Digital Data ◽  
Demand And Supply ◽  
The World ◽  
Key Indicators

In the last decade unprecedented technological changes have taken place, resulting in the emergence of a fundamentally new economic model. Based on the widespread spread of smartphones, the world has become more “connected”. The digitalization of demand and supply contributed to the creation of entirely new digital markets managed by platform enterprises based on an open business model, that enabled external consumers and producers to connect and interact with each other. A more interconnected world generates vast amounts of data, allowing platform companies to invest in machine learning and artificial intelligence and ultimately improve their efficiency. Finally, a steady digitalization of business processes, markets and global value chains is observed. In these circumstances, approaches to value addition are fundamentally changing in the context of new dimensions of the digital economy, the analysis of which was the purpose of our study. It has been identified, that in the absence of a standardized international methodology for measuring the digital economy, the latter is so far possible on disparate development-left and national statistics. Initiatives taken at the international level to overcome national differential approaches are still insufficient, as there is a lack of statistics and variables related to digital data. It has been revealed, that the lack of quality statistics on key indicators of the digital economy makes it difficult to assess the value added in the world economy scale and international comparisons. Much of the challenges of measuring value added in the digital economy, as shown in the article, are related to the principle of “scale without mass,” the intangible nature of capital, the intense growth of large-scale cross-border data flows, and the emergence of new sources of value creation.

scholarly journals INCOME TAX FROM EXCESS OF VAT ON THE SALE OF USED MOTOR VEHICLES

2021 ◽  
Vol 2 (2) ◽  
pp. 87-102
Author(s):  
Waidatin Nur Azizah
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Value Added ◽  
Secondary Data ◽  
Motor Vehicles ◽  
Primary Data ◽  
Selling Price ◽  
Directorate General ◽  
Used Car ◽  
Depth Interviews

Sales of used motor vehicles in Indonesia are subject to Value Added Tax (VAT) of 10% of the selling price and are charged to consumers. Value-Added Taxes collected when delivering to consumers are called output taxes. According to PMK Number 79 of 2010, Taxable Entrepreneurs (PKP) who sell retail used motor vehicles credit and input tax of 90% of the output tax. Therefore, PKP remits the payable VAT to the state treasury at 1% of the selling price. As a result, there is a more difference of 9% of the selling price paid by consumers and not deposited in the national treasury. According to research, this 9% excess is income for entrepreneurs and may be subject to income tax. However, no regulations are governing further regarding the taxation of this excess. The purpose of this study is to determine the potential income tax on the excess of VAT on the sale of motorcycles and used car retail. The research method used is descriptive qualitative using primary data and secondary data. Primary data is obtained directly from data sources, namely in-depth interviews with practitioners and academics in taxation at the Fiscal Policy Agency and the Directorate General of Taxation. The results of this study are that there is considerable potential regarding aspects of income tax on the excess of VAT on retail sales of used motorcycles and cars

scholarly journals Potensi Eco-Cycling Ekowisata Subak Sembung, Di Desa Peguyangan, Kecamatan Denpasar Utara

2018 ◽  
Vol 5 (1) ◽  
pp. 150
Author(s):  
Debora Kristin ◽  
I Putu Anom
Keyword(s):  
Qualitative Method ◽  
Local Community ◽  
Purposive Sampling ◽  
Deep Knowledge ◽  
World Conservation ◽  
The People ◽  
The World ◽  
History Of ◽  
Good Potential ◽  
Depth Interviews

Purpose Of Research Singer is for the review to know the potential of eco-cycling in ecotourism Subak Sembung.This research was conducted using qualitative method. Data were collected through observation and in-depth interviews, documentation and study of literature. Informant determining technique using purposive sampling, by selecting the source is considered to have a deep knowledge of the potential that exists in Subak Sembung. Chairman of the manager and the people who know the history of Subak Sembung.Data were analyzed using the concept of ecotourism by Fennel (Arida, 2009) and the World Conservation Union (WCU in Arida, 2009) and is supported by the concept of potential and cycling that gets results that Subak Sembung has very good potential to conduct eco-cycling.The local community has a major role in the management of eco-cycling activities. When people are getting ready to activities that will promote the activities of the new travel package that is eco-cycling in the middle of Denpasar.   Keywords: ecotourism, potential, eco-cycling

scholarly journals ANALISIS SISTEM PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN KARYAWAN DI KANTOR KESYHABANDARAN DAN OTORITAS PELABUHAN KELAS I BITUNG

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Nosevira H. K. Rumondor ◽  
Lintje Kalangi ◽  
Dhullo Afandy
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Qualitative Method ◽  
The State ◽  
Director General ◽  
State Budget ◽  
Directorate General ◽  
Ministry Of Finance ◽  
Permanent Employees ◽  
Descriptive Qualitative

Income tax article 21 is the tax applicable for employee. The income of the employee is subject to withholding of Income Tax Article 21, for the company is authorized to withhold the employee’s income. The purpose of this study is to analyze whether the system of calculation and reporting Income Tax Article 21 has been in accordance with the taxation law and regulation. The research method used is descriptive qualitative method. The results obtained are based on the provision of Object of Income Ta Article 21 according to DGT Regulation PER-16 / PJ / 2016, there is still object of Income Tax Article 21 which has not been collected by the Office of Kesyahbandaran dan Otoritas Pelabuhan Kelas 1 Bitung. In terms of calculations are in accordance with the the Regulation of the Director General of Tax No. PER-16 / PJ? 2016. For the calculation of  final Income Tax Article 21 are based on Ministry of Finance (MoC) Decree PMK 262 in 2010 for the calculation of Article 21 tax for permanent employees who become the burden state budget. In terms of reporting of Periodic Tax Return, conducted by the State Treasury Office (KPN) through e-filling application on the website of the Directorate General of Taxes and has been in accordance with applicable provisions.Keywords : Income Tax Article 21, employee

scholarly journals Self-Identity of Millennial Generation as Traveling and Tourism Lovers Case Study Concerning Demographic And Psychographic Map Of Tourism Communication

2020 ◽  
Vol 1 (1) ◽  
pp. 25-32
Author(s):  
Jenny Ratna Suminar ◽  
Ditha Prasanti ◽  
Moch. Armien Syifaa Sutarjo
Keyword(s):  
Millennial Generation ◽  
Qualitative Method ◽  
Working Hours ◽  
Work Life ◽  
Life Balance ◽  
Self Identity ◽  
Know How ◽  
The World ◽  
Depth Interviews

The millennial generation is in the range of 23 to 38 years, which is now a productive and attractive workforce group. It is interesting to be studied where one of their characteristics is prioritizing Work-Life-Balance. It is a term where the generation prioritizes a balance between the world of work and personal life compared to previous generations. They tend to choose jobs that are more flexible in terms of conditions and working hours. So they can have more free time with friends, family, or to develop a hobby as it is stated in the results of research conducted by Ng Schweitzer and Lyons (2010). It is reinforced by the statement that the characteristics that describe the next millennial generation are that they would rather spend money to get certain experiences rather than save to add assets. Of course, millennials generally prefer to travel around Indonesia and the world rather than save for investment. This research aims to: 1) Determine millennial's motivation for traveling; 2). Know how traveling is favored by millennials. The research uses a qualitative method with a phenomenological tradition where the data are collected by conducting in-depth interviews. The results of this study provide information about the demographic and psychographic data of millennials, which can be necessary for traveling and tourism businesses to understand who is the target in a pleasant and profitable business.

scholarly journals How the Indonesian Ministry of Finance Handles Government Debt Issue

2021 ◽  
Vol 8 (1) ◽  
pp. 482
Author(s):  
Soni Sutejo ◽  
Mahendra Wijaya ◽  
Ign. Agung Satyawan
Keyword(s):  
Qualitative Method ◽  
Standard Operating Procedure ◽  
Government Debt ◽  
Issue Management ◽  
Indonesian Government ◽  
Study Approach ◽  
Negative News ◽  
Ministry Of Finance ◽  
Depth Interviews

An organization cannot be separated from its interactions with stakeholders.  In these interactions, there are often different views and perspectives of each party. This gap is often referred to as an issue.  Issues facing an organization should be properly managed through an issue management. One of the issues facing the Ministry of Finance is the issue of Indonesian government debt. This issue developed through the mass media. This issue has the potential to damage the reputation and public trust in the Ministry of Finance.  This study examines how the Ministry of Finance deals with the issue of Indonesian government debt. This study uses a qualitative method with a case study approach to gain an understanding of the issue management undertaken. The research data was collected from observations and in-depth interviews with several sources.The results show that the Ministry of Finance has succeeded in dealing with government debt issues through the application of standard operating procedure (SOP) for handling negative news which is an adaptation of the issue management model.

scholarly journals GEORGE EDWARD III MODEL

2021 ◽  
Vol 3 (2) ◽  
pp. 9-19
Author(s):  
Dody Setyawan ◽  
Agus Priantono ◽  
Firman Firdausi
Keyword(s):  
Qualitative Method ◽  
Regional Level ◽  
City Government ◽  
Primary Data ◽  
Main Obstacle ◽  
Analysis Technique ◽  
Edward Iii ◽  
The World ◽  
Depth Interviews

Indonesia is a country with highest number of smokers in the world with high mortality. The dangers of smoking not only threaten active smokers but also passive smokers. Policies are necessary to protect and reduce its adverse effects of smoking. At the regional level in 2018, the Malang City Government passed a Regional Regulation that regulates Non-Smoking Areas (KTR). The realization and efforts to implement this regional regulation are the objectives of the research. Qualitative method is used, the focus of research is to determine the four indicators popularized by George Edward III. Determination of informants determined by purposive sampling. Primary data was obtained through in-depth interviews, observations, and related document studies. The data analysis technique uses an interactive model according to Miles, Huberman & Saldana. Regional Regulation Number 2 of 2018 in Malang City in its implementation has not run effectively, yet the harmonization of this Regional Regulation with the Mayor's Regulation is the main obstacle. The development of smoking area facilities has not been maximized and the socialization of this regional regulation is still limited to policy implementers.

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 COVID-19: Public support to handle economic challenges

2020 ◽  
Vol 5 (02) ◽  
Author(s):  
Mohammad Hidayaturrahman ◽  
Edy Purwanto
Keyword(s):  
Political Parties ◽  
Qualitative Method ◽  
Administrative Support ◽  
Public Support ◽  
Regional Government ◽  
Economic Sectors ◽  
The People ◽  
The World ◽  
The Government ◽  
Depth Interviews

COVID-19, which has become a world pandemic, has hit the economic sectors of countries in the world, including Indonesia. Indonesia's economic growth is predicted to be only around 2% or even 0%. This research was conducted to analyze how public support for government efforts to deal with COVID-19 and describe how the economic challenges faced. This research uses descriptive qualitative method by collecting data through in-depth interviews with several informants relating to public support for government efforts. Data collection is also done by searching for related documents online. From the research conducted, the government has the opportunity and strength to carry out initiatives to deal with COVID-19. Administrative support, regional government, business, political parties, including the opposition, and the people are tremendous. The problem is, the government's efforts and scenarios are not visible to anticipate the economic threats that are already in sight. This research wants to uncover the power of government in the form of public support in dealing with COVID-19, and remind the government, the economic challenges faced with the existence of COVID-19.

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.

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