scholarly journals Mapping Kesiapan Wajib Pajak terhadap Berakhirnya Penggunaan Peraturan Pemerintah No 23 Tahun 2018

2021 ◽  
Vol 31 (9) ◽  
pp. 2254
Author(s):  
Made Adi Guna Mertawan ◽  
Gede Sri Darma
Keyword(s):  
Data Analysis ◽  
Qualitative Analysis ◽  
Income Tax ◽  
Government Regulation ◽  
Time Limit ◽  
Tax Law ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Income Tax Law ◽  
Limited Period

This study aims to determine the extent of the readiness of taxpayers in the transition to the use of government regulation no. 23 of 2018 (PP 23/2018) towards the use of tariffs in Article 17 of the Income Tax Law (UU PPh). The purpose of issuing PP 23/2018 is the government's policy in simplifying taxpayers in carrying out tax administration, but PP 23/2018 can not always be applied but there is a limited period of use as a form of taxpayer learning taxpayers to improve taxpayer compliance. The research sample was determined by snowball and purposive sampling, namely taxpayers in the form of limited shares with data obtained from observations, interviews and documentation. The data analysis technique used is the Miles and Hubberman qualitative analysis technique. The results of the study indicate that taxpayers have understood in carrying out bookkeeping but understanding of Article 17 of the Income Tax Law is still low, taxpayers have not received information about the time limit for using PP 23/2018. Keywords: PP 23/2018; Bookkeeping; Article 17 of the Income Tax Law.

scholarly journals Comparative Analysis of the Application of Corporate Income Tax Between Based on the Income Tax Law Number 36 of 2008 with Government Regulation Number 23 of 2018 on CV. ITM

2020 ◽  
Vol 3 (2) ◽  
pp. 83-90
Author(s):  
I G A Okta Nia Pramesthi ◽  
◽  
N S Hardika ◽  
W Purwanta Suta ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Corporate Income Tax ◽  
Tax Law ◽  
Tax Rate ◽  
Analysis Technique ◽  
Income Tax Law ◽  
Medium Enterprises

Micro, Small, and Medium Enterprises (MSMEs) taxpayers with a gross circulation of up to IDR 4.800.000.000,00 are given the facility to choose the tax rate used to calculate the income tax payable. MSMEs taxpayers can choose to use income tax calculations based on Income Tax Law Number 36 of 2008 or Government Regulation Number 23 of 2018. This study aims to determine the comparison of the calculation of the tax payable on the owed entity on the CV. ITM which is a company engaged in catering services using calculations by the income tax calculation based on the Income Tax Law Number 36 of 2008 and Government Regulation Number 23 of 2018 to find out the most appropriate and profitable method to efficiency corporate income tax. The data used in this research are secondary data collected through documentation techniques. The data analysis technique used in this research is a descriptive quantitative analysis technique. The results showed the CV. ITM is more efficient to use tariffs by Government Regulation No. 23 of 2018 to calculate the amount of corporate income tax because it can streamline the corporate income tax.

scholarly journals ANALISIS BATASAN PEREDARAN BRUTO USAHA ATAS PELAKSANAAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013

2018 ◽  
Vol 1 (02) ◽  
pp. 69-82
Author(s):  
R. Soerjatno
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Tax Law ◽  
Net Income ◽  
Taxable Income ◽  
Income Tax Law ◽  
Sense Of Justice

The policy on the enactment of Government Regulation No. 46 of 2013 is based on the consideration to facilitate taxpayers in calculating the tax so that more taxpayers are expected to register as taxpayers because of the ease in calculating the tax.Government Regulation No. 46 of 2013 is applied to Taxpayers having gross turnover up to Rp.4.800.000.000,00 a year and not applicable to those who have income from free employment (doctors, notaries etc.). PP46 tariff is 1% of Gross business turnover so that any Brule Distribution will be subject to Income Tax of 1% of Gross Distribution. However, in Law No.7 of 1983 as amended by Act no.36 of 2008 in Article 17 paragraph (1) in the explanation states that Tax Payable Individual Taxpayer is Tariff Psl.17 Income Tax Law multiplied by Income Taxable Tax, while based on Article 16 paragraph (2) of Income Tax Law, Taxable Income for WP Person is Net Income minus Non Taxable Income. Based on the calculation difference, the authors conducted the study in order that the implementation of tax rules remains procedural and easy but still has a sense of justice especially for small Taxpayers .

scholarly journals ANALISIS PENERAPAN TARIF PERBANDINGAN PAJAK PENGHASILAN BERDASARKAN PERATURAN PEMERINTAH 46 TAHUN 2013 DAN UNDANG-UNDANG NO 36 TAHUN 2008 UD. BAROKAH TAHUN 2014 – 2017 DI GRESIK

2020 ◽  
Vol 5 (2) ◽  
pp. 41-48
Author(s):  
Yohana Reienha Satyara Venanda ◽  
Antoni Antoni
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Income Tax ◽  
Government Regulation ◽  
Comparative Data ◽  
Tax Administration ◽  
Tax Rates ◽  
Data Analysis Technique ◽  
Analysis Technique

ABSTRACTYohana Reienha, 15013061,  Analysis of Application of Comparison of Income Tax Rates Based on Government Regulation 46 of 2013 And Law No 36of 2008 in UD. Barokah of 2014-2017. This research is based on the Government's program in collaboration with DJP that involve UMKM  in Indonesia. This study aims to help each another UMKM in completing its tax administration obligations, especially at UD. Barokah Gresik. To find out the Income Tax calculation using PP 46 of 2013 and Law 36 of 2008 and calculate the more profitable company UD. This Barokah. This type of research is descriptive comparative. Data collection techniques carried out in this study were interviews, documentation and observation. The object in this study is accounting in UD. Barokah. The data analysis technique used is analyzing gross circulation and income statements for 2014-2017, calculating and analyzing the reporting of the payable income tax. The results of this study indicate that the results of the comparison of large PPh payable UD. Barokah Gresik in 2014-2017 if using PP 46 of 2013, the result is a tax payable is smaller than using the rules of Law 36 of 2008. Due to PPh rates owed PP 46 of 2013 is directly charged to the monthly turnover of taxpayers, then every month they pay the tax payable not too big. 

scholarly journals KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013

KEBERLANJUTAN ◽  
2018 ◽  
Vol 3 (1) ◽  
pp. 786
Author(s):  
Puan Indri Hazimah Indri Hazimah ◽  
Ferry Irawan
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Analysis Data ◽  
Practical Experience ◽  
Tax Law ◽  
Tax Base ◽  
Income Tax Law ◽  
Definition Of ◽  
Suitable Framework ◽  
Tax Payers

AbstractThis research tries to elaborate the contradiction between Government Regulation number 46 of 2013 (PP 46/2013) and Article 4 paragraph 1 Law number 36 of 2008 (Income Tax Law) in addressing tax base. Also, it describes income tax simulation from PP 46/2013 an Income Tax Law perspective. This research is designed by applying literature review and field study method. We collect and analysis data throughout laws, text-books, and journals to obtain a a suitable framework related to the case discussed. Furthermore, we also conduct interview to find practical experience that cannot be found in literatures. A deep-interview is applied to the relevant officials. The result shows that usage of gross revenue to calculate tax base based on PP 46/2013 is quite suitable with the objective of the regulation, to simplify and support tax payers in fulfilling their tax-obligation. On the other hand, although the revenue is not appropriate with the definition of Income tax law, every additional economic capability, the provision is not against general rules. This is occurred because Article 17 paragraph 7 and Article 4 paragraph 2 letter (a) Income Tax Law allow certain income will be imposed by final income tax. Keyword:  Tax Base, Income, Gross Revenue, PP 46/2013

scholarly journals ANALISIS PELAKSANAAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DAN PERATURAN MENTERI KEUANGAN NOMOR 215/PMK.03/2018

2019 ◽  
Vol 3 (01) ◽  
pp. 99-109
Author(s):  
R. Soerjatno ◽  
Levi Martantina
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Tax Compliance ◽  
Tax Law ◽  
Tax Rate ◽  
Income Sources ◽  
Tax Relief ◽  
General Welfare ◽  
Income Tax Law ◽  
Time Required

Tax is one of the country income sources to develop a nation in achieving general welfare. Fundamentally, all implementation rules of the Taxation Law are for convenience for taxpayers, because with such convenience it is expected that tax compliance will continue to increase. Likewise, the enactment of Government Regulation Number 23 of 2018 in addition to lightening of the tax burden relief for taxpayers because previously with Government Regulation Number 46 of 2013 it was stipulated that the tax rate was 1%, but in mid2018 Government Regulation number 46 was revoked and replaced with Regulation Government number 23 of 2018 concerning income tax on income from business received or obtained by taxpayers who have certain gross circulation which sets a tax rate of 0.5%, so there is a tax relief in the form of a reduction in the tax rate of 0.5%. In Government Regulation of 2018 number 23, it is also stipulated that Taxpayers may choose not to count using Government Regulation of 2018number 23, but apply the Article 25 paragraph (7) of the Income Tax Law which we briefly call General Income Tax. Regarding the calculation of general income tax, it has been set in the Minister of Finance Regulation Number 215 / PMK.03 / 2018 which will take effect on December 1, 2018. Based on the discussion of the Minister of Finance Regulation Number 99 / PMK.03 / 2018 as the implementation rule of Government Regulation Number 23 of 2018, which the installment calculation of Income Tax Article 25 refers to Minister of Finance Regulation number 215 / PMK.03 / 2018 can be concluded that if the taxpayer choose to calculate the tax using Income Tax at the rate of Article 17 of the Income Tax Law, or has passed a certain gross circulation amount (Rp.4,800,000,000.00), or has passed a certain period of time required in Government Regulation number 23 of 2018, then The installment of Article 25 income tax in one tax year is NIL.  

scholarly journals ANALISIS PERBANDINGAN BEBAN PAJAK PENGHASILAN TERHUTANG MENURUT PASAL 31E UNDANG UNDANG PAJAK PENGHASILAN DENGAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 PADA PT ABC

2017 ◽  
Vol 22 (1) ◽  
Author(s):  
P Helen Widjaja ◽  
Jason Pratama
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Tax Law ◽  
Income Tax Law ◽  
Year 2013

This case study analyzed by comparing the income tax payable according to Article 31E of the Income Tax Law and Government Regulation No. 46 Year 2013 on PT  ABC. In the results of this study prove that according to Government Regulation No. 46 Year 2013 resulted in income tax payable is less than pursuant to Article 31e Income Tax Act

scholarly journals Pengenaan Pajak Penghasilan (PPH) atas Peralihan Hak atas Tanah atau Bangunan

2021 ◽  
Vol 2 (3) ◽  
pp. 519-524
Author(s):  
I Ketut Gede Purnayasa ◽  
Ida Ayu Putu Widiati ◽  
Luh Putu Suryani
Keyword(s):  
Qualitative Analysis ◽  
Income Tax ◽  
Research Method ◽  
Tax Law ◽  
Legal Research ◽  
Conceptual Approach ◽  
Analysis Techniques ◽  
Income Tax Law ◽  
Materials Used ◽  
Legal Entities

The imposition of income tax on land and buildings is the imposition of tax with applicable provisions and is carried out by individuals or legal entities. The purpose of this study is to reveal the regulation regarding the imposition of income tax on the transfer of rights to land and or buildings and the mechanism for imposing income tax on the transfer of rights to land and or buildings. The research method used is normative legal research with a statutory approach and a conceptual approach. The sources of legal materials used are primary, secondary and tertiary sources of legal materials. The materials that have been obtained are then analyzed using qualitative analysis techniques where the assessment is carried out deductively, in order to produce data that is descriptive analytical. The results of the study reveal that the regulation regarding the imposition of income tax on land and buildings is carried out in accordance with the provisions in Article 4 paragraph (2) letter (d) of the Income Tax Law, in which the imposition of taxes is absolute. On this basis, the imposition of income tax including the nature, amount and procedure for its payment, as well as its withholding and collection is regulated by PP. 71 Year 2008. And the mechanism of imposition of taxes has been regulated in PP no. 34 of 2016 especially in article 2 paragraph (1).

PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA)

2019 ◽  
Vol 4 (1) ◽  
pp. 37-54
Author(s):  
James Tumewu ◽  
Wiwin Wahyuni
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Tax Evasion ◽  
Financial Statements ◽  
Research Data ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Economics Faculty ◽  
Taxation System

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.

A STUDY OF THE IMPACT OF SPECIAL INTEREST GROUPS ON MAJOR TAX REFORM: AGRICULTURE AND THE 1913 INCOME TAX LAW

2008 ◽  
Vol 35 (2) ◽  
pp. 71-100 ◽  
Author(s):  
Douglas K. Barney ◽  
Tonya K. Flesher
Keyword(s):  
Quantitative Analysis ◽  
Income Tax ◽  
Income Taxes ◽  
Tax Law ◽  
Special Interest Groups ◽  
Congressional Debates ◽  
Farm Population ◽  
Income Tax Law ◽  
State Income ◽  
The Impact

Farmers have benefited from unique tax treatment since the beginning of the income tax law. This paper explores agricultural influences on the passage of the income tax in 1913, using both qualitative and quantitative analysis. The results show that agricultural interests were influential in the development and passage of tax/tariff laws. The percentage of congressmen with agricultural ties explains the strong affection for agriculture. Discussion in congressional debates and in agricultural journals was passionate and patriotic in support of equity for farmers. The quantitative analysis reveals that the percentage farm population was a significant predictor of passage of the 16th Amendment by the states and of adoption of state income taxes in the 20th century.

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