scholarly journals DESAIN AWAL DAN BIAYA PEMBUATAN KAPAL OPERASIONAL KAMPUS USN KOLAKA BERBAHAN FIBERGLASS

2021 ◽  
Vol 21 (2) ◽  
pp. 133-142
Author(s):  
Azhar Aras Mubarak ◽  
Samaluddin Samaluddin ◽  
Rahmawati Djunuda ◽  
Alfiyah Alif
Keyword(s):  
Value Added ◽  
Ship Design ◽  
Maximum Speed ◽  
Value Added Tax ◽  
The Cost

Abstract   Universitas Sembilanbelas November Kolaka is a university located in Kolaka Regency. This university has another campus, namely Campus B, which is located in Central Buton Regency and is separated by the sea. To increase access to these campuses, an operational ship is needed. This study aims to design an operational ship to serve the two campuses of the Universitas Sembilanbelas November Kolaka. The ship is designed using fiberglass. This study resulted in an operational ship design made of fiberglass, which has a capacity of 20 people with a maximum speed of 25 knots. The university's operational ship is 14.5 m long, 3.2 m wide, and has a draft of 0.5 m. The cost to build the ship is estimated at Rp1,526,820,000 including Value Added Tax.   Keywords: operational ship; fiberglass; fiberglass ship; shipbuilding costs.    Abstrak   Universitas Sembilanbelas November Kolaka yang berkedudukan di Kabupaten Kolaka mempunyai Kampus B, yang berlokasi di Kabupaten Buton Tengah, dan dipisahkan oleh laut. Untuk meningkatkan akses ke kampus-kampus tersebut diperlukan kapal operasional. Studi ini bertujuan untuk merancang kapal operasional untuk melayani kedua kampus Universitas Sembilanbelas November Kolaka. Kapal dirancang menggunakan bahan fiberglass. Studi ini menghasilkan rancangan kapal operasional yang terbuat dari fiberglass, yang mempunyai kapasitas 20 orang dengan kecepatan maksimum 25 knot. Kapal operasional universitas ini mempunyai panjang 14,5 m, lebar 3,2 m, dan sarat 0,5 m. Biaya untuk membuat kapal diperkirakan sebesar Rp1.526.820.000 termasuk Pajak Pertambahan Nilai.   Kata-kata kunci: kapal operasional; fiberglass; kapal fiberglass; biaya pembuatan kapal.

scholarly journals PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN

2018 ◽  
pp. 245
Author(s):  
I Kadek Agus Setiawan ◽  
Putu Ery Setiawan
Keyword(s):  
Income Tax ◽  
National Development ◽  
Value Added ◽  
Corporate Income Tax ◽  
Measuring Instruments ◽  
Value Added Tax ◽  
The Subject ◽  
The Difference ◽  
Tax Reporting ◽  
The Cost

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.

23. Value Added Tax

2020 ◽  
pp. 231-234
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
One Year ◽  
The Uk ◽  
The Cost ◽  
Made In

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

The Impact of Consolidated Value Added Taxation on Innovation and Investment Processes: European Experience and Prospects for Ukraine

2021 ◽  
Vol 17 ◽  
pp. 321-331
Author(s):  
Viktoriia Rudenko ◽  
Ruslan Voloshchuk ◽  
Viktor Melnyk ◽  
Oksana Tsiupa
Keyword(s):  
Quantitative Methods ◽  
Value Added ◽  
The State ◽  
European Countries ◽  
Value Added Tax ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
European Experience ◽  
The Cost ◽  
The Impact

Today Ukraine is on the path to European integration, which requires the introduction of the best practices of European countries, including in terms of taxation of consolidated groups of enterprises. At present, in European countries, consolidated value added taxation is one of the ways to solve the problem of reducing the tax burden on business, providing enterprises with additional investment resources and stimulating their innovative development. In addition, the consolidated tax system reduces the cost of tax administration for both the state and business. Therefore, the issue of introducing value added tax is relevant for Ukrainian practice. The purpose of the research is to study the content and determine the specifics of consolidated value added taxation in European countries and to consider the possibilities of its application in Ukraine for innovation and investment processes intensifying. The specifics of the scientific tasks that are the subject of the study required the use of a set of special methods, the application of which helped to analyze the impact of consolidated value added taxation on innovation and investment processes in European countries. The study was conducted using quantitative methods, including comparative analysis, and qualitative methods, including case study. The study identified the essence and basic principles of consolidated value added taxation. Two types of consolidated VAT taxation in European countries are analyzed: the regime of full consolidation and the regime of partial consolidation. The advantages and disadvantages of consolidated VAT taxation for the state and taxpayers are substantiated. It was found out that in European countries, consolidated value added tax is aimed at improving the conditions of doing business and providing taxpayers with additional opportunities to apply special tax rules. As a result of the study, it was proved that the introduction of approaches in Ukraine that correspond to the European experience of consolidated VAT taxation will help to solve important tasks of bringing its tax system closer to foreign standards and intensifying innovation and investment processes at the micro- and macro levels.

23. Value Added Tax

Business Law ◽  
2021 ◽  
pp. 230-234
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
One Year ◽  
The Uk ◽  
The Cost ◽  
Made In

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with HMRC. He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

scholarly journals PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)

Profit ◽  
2021 ◽  
Vol 15 (01) ◽  
pp. 120-129
Author(s):  
Astri Warih Anjarwi ◽  
Linda Kharisma
Keyword(s):  
Time Series ◽  
Data Analysis ◽  
Time Series Data ◽  
Value Added ◽  
Secondary Data ◽  
Variable Number ◽  
Series Data ◽  
Value Added Tax ◽  
Analysis Technique ◽  
The Cost

The Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long process, but by simple research. Accelerated restitution policy is given to the Taxpayer who fulfills certain requirements (certain amount of restitution as mentioned above), certain criteria (Taxpayers who comply) and they are low risk Taxable Entrepreneurs that determined by the Minister of Finance. The Acceleration of Value Added Tax restitution is expected to reduce the cost compliance because the provision of restitution is done without examination and it is hoped that this policy could increase cash flow and liquidity of the economy. The research’s purpose is determine to impact the number of acceleration of value added tax restitution to the acceptance of value added tax. The type of research is explanatory research with a quantitative approach. The research’s data is secondary data that obtaine from the Pratama Tax Office Malang Utara. The research’s data is time series data during the periode of April 2018 – November 2019. The data analysis technique on the research is a simple regresi linier analysis. The results of this research is variable number of acceleration restitution on value added tax impact and significant for the revenue value added tax in the Pratama Tax Office Malang Utara. The value of R Square earned is 0.374 which means that the number of accelerated restitution of value added tax has an impact on the variable revenue of value added tax is 37.4%.

23. Value Added Tax

2018 ◽  
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
One Year ◽  
The Uk ◽  
The Cost ◽  
Made In

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT which he has paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

scholarly journals Research on Tax Planning of PPP Projects in China: Based on the Perspective of Digital Economy

2020 ◽  
Vol 4 (2) ◽  
pp. 128
Author(s):  
Jiangyu Huang
Keyword(s):  
Big Data ◽  
Value Added ◽  
Tax Planning ◽  
Digital Economy ◽  
Guizhou Province ◽  
Value For Money ◽  
Value Added Tax ◽  
Company Value ◽  
Fiscal Revenue ◽  
The Cost

The digital economy has become an important driving force for the growth of fiscal revenue in various countries. Tax planning is essential for the cost accounting of PPP projects, reducing corporate tax burdens, and increasing company value. This paper adopts a case analysis method, taking the smart highway PPP project in Guizhou Province as an example. Through statistical analysis, it is found that the value-for-money and big data of the PPP project affects tax planning, the project’ s value-added tax input and output items have time mismatches, and enterprises Income tax payment imbalance. In the context of the digital economy, the tax planning of China's PPP projects can be further improved: digital transformation and big data to prevent tax risks caused by value for money evaluation; based on digital technology to improve the value-added tax deduction chain, and digital communication platforms to alleviate time mismatch of value-added tax; use big data to monitor and balance project portfolio investment; improve the level of digital skills of financial personnel.

scholarly journals The Role of Improving the Tax System in the Development of Entrepreneurship During the Pandemic

2021 ◽  
Vol 04 (11) ◽  
Author(s):  
Nargiza Nurmatovna Karshieva ◽  
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Power Of Attorney ◽  
Tax System ◽  
Tax Benefits ◽  
The Cost ◽  
Compensation Payments

This article describes the tax benefits provided to businesses in Uzbekistan during the pandemic, their content and amount. As a result of the analysis, the author made the following proposals: to ensure the complete transfer of all taxpayers to electronic accounts in order to prevent breaking the value-added tax chain, as well as to take measures for electronic registration and protection of the power of attorney for the import of goods and materials; consideration of the issue of administering VAT accounting in the form of compensation payments included in income in the form of wages, that is, the cost of food or the cost of food.

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