KONTROVERSI PENGENAAN PAJAK PENGHASILAN ATAS TRANSAKSI VALUTA ASING

Article 4 section (1) Income Tax Law No. 17 / 2000 introduces what does the mean of Tax Objects. According to this article, Tax Objects shall be income, namely every kind of addition to economic capacity received or eamed by Taxpayers, derived both from Indonesia and outside Indonesia, which may be used for consumption or addition to property of the Taxpayers concerned, in whatever name or form.Income is the amount that a person can consume during a period of time and be as well-off at the end of the time as it was at the beginning. In other words, income is the amount that a person can be consumed without encroaching upon the capital.Moreover, income tax objects are very kind of addition to economic capacity, on the other hand, foreign exchane purchase transaction is an equity conversion in one form to another form which has the same value with it beginning equity. Thus, in this transaction , there is no addition to economic capacity received or earned by taxpayers. That's why, income tax deemed to foreign exchange purchase trasaction is not appropriate, because it will break the essence of source of law of income tax itself, that is income tax law No. 17/2000Keywords: Fiscal Stabilisation, tax object, Income, income tax deemed to foreign exchange purchase transaction.

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A Study on the Problems and Improvements Related to Residency Tax Rules in the Individual Income Tax Law

Korea Association of Business Education ◽

10.23839/kabe.2019.34.3.425 ◽

2019 ◽

Vol 34 (3) ◽

pp. 425-448

Author(s):

Kyoung Ha Kim ◽

◽

Moon Sung Oh ◽

Keyword(s):

Income Tax ◽

Tax Law ◽

Individual Income ◽

Income Tax Law ◽

Individual Income Tax ◽

The Individual

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

Accounting Historians Journal ◽

10.2308/0148-4184.35.2.71 ◽

2008 ◽

Vol 35 (2) ◽

pp. 71-100 ◽

Cited By ~ 1

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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Federal Income Tax Law

Michigan Law Review ◽

10.2307/1279480 ◽

1927 ◽

Vol 26 (2) ◽

pp. 230

Author(s):

George M. Morris ◽

Roland R. Foulke

Keyword(s):

Income Tax ◽

Tax Law ◽

Federal Income Tax ◽

Income Tax Law

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Distributional Effects of Taxes and Benefits in Korea

Korean Journal of Policy Studies ◽

10.52372/kjps24103 ◽

2009 ◽

Vol 24 (1) ◽

pp. 59-80

Author(s):

Sung Myung Jae ◽

Jeon Byung Mok ◽

Jun Byung Hill

Keyword(s):

Simulation Model ◽

Income Tax ◽

Tax Revenue ◽

Tax Law ◽

Current Version ◽

Middle Income ◽

Absolute Value ◽

Consumption Decisions ◽

Income Tax Law ◽

Income Taxpayers

A Simulation model has been developed in Korea, named Korea Institute of Public Finance Simulation Model (KIPFSIM), which aims to estimate the effects of taxes and transfers in Korea. The current version of KIPFSIM adopts a statice approach combined with a zero-elasticity assumption that there will be no change in labor supply and consumption decisions even after changes in taxes and transfers. KIPFSIM uses a representative sample from the House-hold Income and Expenditure Survey, compiled and released by the Statistical Office of Korea. Using KIPFSIM, we hypothetical changes in taxes and transfers, which is set to be enacted in 2009 and 2010. We found that the benefit of the income tax cut is concentrated mostly on high-income taxpayers in terms of absolute value, but more on middle-income taxpayers in terms of percentage of the tax burden. Therefore, the new income tax law is considered to strengthen the progressive nature of the tax code and to lower tax burdens and tax revenue. We also found that after-income-tax income inequality, as measured by Gini coefficeint, was slightly worsened, primarily due to the decrease in income tax revenue, whice helps equalize income distribution.

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.11.2.13056.2016 ◽

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

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.12.2.17841.2017 ◽

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

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A Study on the Book-Tax Conformity for the Adoption of K-IFRS and Its Implications for Corporate Income Tax Law

Korea International Accounting Review ◽

10.21073/kiar.2014..58.012 ◽

2014 ◽

Vol null (58) ◽

pp. 218-242

Author(s):

장지경

Keyword(s):

Income Tax ◽

Corporate Income Tax ◽

Tax Law ◽

Income Tax Law

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Le recouvrement de l'impôt et les droits de la personne

Les Cahiers de droit ◽

10.7202/042557ar ◽

2005 ◽

Vol 24 (3) ◽

pp. 457-475

Author(s):

Henri Brun

Keyword(s):

Human Rights ◽

Income Tax ◽

Due Process ◽

Tax Law ◽

Canadian Charter ◽

Section 8 ◽

Procedural Due Process ◽

Due Process Of Law ◽

Income Tax Law ◽

The Right

Those who like to pay tax are few. Accordingly, income tax is often described as a shame. Of course, the right to enjoyment of property is at stake in the matters of taxation. And the collection of taxation involves also other aspects of the right to substantive and procedural due process of law : right to privacy, to be heard, to unbiassed decision, to professional secrecy... This article contrasts these rights, as they are expressed in sections 5 to 9 and 23 of the Charte des droits et libertés de la personne of Québec and section 8 of the Canadian Charter of Rights and Freedom, with sections 13 to 16 and 38 and following of the Loi sur le ministère du revenu of Québec and sections 159, 231 and 232 of the Canadian Income Tax Act. It finds that it is the application of the income tax law, more than the law itself, that threatens human rights. It concludes that the main benefit of both Charters of rights is to provide a shelter from such unreasonnable application

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Research on the Structure of China’s Enterprise Income Tax Law System

Beijing Law Review ◽

10.4236/blr.2011.22007 ◽

2011 ◽

Vol 02 (02) ◽

pp. 63-73 ◽

Cited By ~ 1

Author(s):

Yinying Wang

Keyword(s):

Income Tax ◽

Tax Law ◽

Law System ◽

Income Tax Law

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Factors Affecting the Development of Academic Law Libraries in Nigeria

International Journal of Legal Information ◽

10.1017/s0731126500000184 ◽

1996 ◽

Vol 24 (2) ◽

pp. 148-160

Author(s):

I.E. Aguolu

Keyword(s):

Foreign Exchange ◽

Political Instability ◽

The Other ◽

Educational Institutions ◽

Local Production ◽

Factors Affecting ◽

Other Hand ◽

Legal Texts ◽

Typical History ◽

History Of

This study highlights some factors that have influenced the development of academic law libraries in Nigeria. Inadequacy of local production of legal texts, exorbitant cost of the available texts, and scarcity of foreign exchange, were identified as major constraints. On the other hand, factors which have promoted the development of academic law libraries in Nigeria include the existence and use of published standards for law libraries, accreditation requirement for law faculties, book gifts and loans. Moreover, Nigeria's typical history of political instability and proliferation of states has paradoxically not been a hindrance but a catalyst for the emergence of numerous social and educational institutions including universities and academic law libraries.

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