scholarly journals Analisis Peraturan Pemerintah Nomor 23 Tahun 2018: Sudut Pandang Pelaku UMKM

2019 ◽  
Vol 20 (1) ◽  
pp. 99
Author(s):  
Prima Bayu Prakosa ◽  
Amir Hidayatulloh
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Financial Statements ◽  
Government Policies ◽  
The Internet ◽  
Legal Certainty ◽  
Tax Base ◽  
Tax Enforcement ◽  
Study Base

This research was conducted to determine the effectiveness of final tax enforcement for MSME entrepreneurs in terms of tax collection principles and to find out the obstacles faxed by MSME entrepreneurs in implementing the final tax. This research is a qualitative study. The analysis of the determination of final income tax base on government regulation number 23 in 2018 provides an explanation of the phenomenon of imposing final tax on MSME. Data collection techniques used were interviews, which given to nine Batik MSME in the special regional of Yogyakarta. The next activity is analyzing by linking the real conditions with particular review that used as a review that is used as reference and guide in conducting a study. Base on the analysis, it was found that the majority of taxpayer (nine batik MSME) said that MSME left injustice, lack of legal certainty, lack of efficiency, and lack of pleasure in paying taxes. Obstacles in implementing government regulation number 23 in 2018 include the existence of government policies related to taxation when in a state of loss makes MSME difficult, the payment system that e-billing makes it is difficult for some MSME because the resource person does not master the internet and computerization, legal certainly is unclear and the existence of problem related to financial statements that have not been properly arranged.

scholarly journals MICRO, SMALL, AND MEDIUM ENTERPRISES TAXPAYER PERCEPTION ON THE DETERMINATION OF FINAL INCOME TAX POLICY ACCORDING TO GOVERNMENT REGULATION NUMBER 23 YEAR OF 2018

2019 ◽  
pp. 174-182
Author(s):  
Lina Said
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Descriptive Analysis ◽  
Tax Rates ◽  
Income Tax Policy ◽  
The Government ◽  
Knitting Industry ◽  
Medium Enterprises

The Government has issued a new provision on Income Tax on Micro, Small, and Medium Enterprises (MSMEs), namely Government Regulation Number 23 the Year of 2018 about Income Tax Of Businesses Received or Obtained by Taxpayers Who Have Certain Gross Circulation, effective from 1st July 2018. The Government Regulation revokes Government Regulation Number 46 the year 2013 which has been effective for five years since its enactment on 1st July 2013. This new regulation is considered very important, especially for MSMEs because it regulates the reduction in final income tax rates for MSMEs with a turnover of maximum Rp. 4.8 billion per year, to 0,5% originally 1% (Government Regulation No.46/2013). The method used is descriptive analysis with a quantitative approach using questionnaires with respondents are MSMEs taxpayers in the knitting industry. The results of the research show that in general, knitting industry MSMEs do not know and understand about the implementation of Government Regulation Number 23 the Year of 2018. Taxpayer's perception of fairness is at 3.04, Certainty at 3.14, Convenience 3.20, and Economy/Efficiency 3.50.

scholarly journals Keabsahan Surat Keputusan Pemberian Hak Atas Tanah Tanpa Disertai Surat Setoran Pajak

2021 ◽  
Vol 2 (2) ◽  
pp. 38-49
Author(s):  
David Mars Tornado ◽  
Marwati Riza ◽  
Sri Susyanti Nur
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Land Rights ◽  
Legal Certainty ◽  
Legal Research ◽  
Legal Implications ◽  
The Republic ◽  
Legal Subjects ◽  
Research Show

The granting of land rights is one way for legal subjects to be able to obtain a right to land in Indonesia. This study aims to determine the legal implications of the Decree on Granting Land Rights issued by the National Land Agency without implementing Article 7 of the Republic of Indonesia Government Regulation Number 34 of 2016 concerning Income Tax. This research is empirical legal research. The results of the research show that the Decree on the Granting of Rights to Land is still valid without implying that it is null and void, while Article 7 of the Republic of Indonesia Government Regulation Number 34 of 2016 is not in line with the principles in the theory of legal certainty and is not effective in its application or enforcement.

Actual issues of accounting for subsidies by commodity producers of the agroindustrial complex when calculating corporate income tax

2021 ◽  
pp. 6-12
Author(s):  
N. N. Shelemekh ◽  
V. I. Khoruzhy
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Tax Rates ◽  
Agricultural Producers ◽  
Tax Base ◽  
Agroindustrial Complex ◽  
Tax Bases

The article examines the procedure for accounting for subsidies in the formation of the tax base for corporate income tax, systematizes the factors that affect the determination of the procedure for their accounting. An algorithm is derived for accounting for subsidies for agricultural producers when calculating the tax base for corporate income tax based on the peculiarities of the formation of the tax base for income tax, providing for the possibility of forming tax bases that are taxed at different tax rates.

scholarly journals Impact of creative accounting on the company value: Empirical study for Slovakia

2021 ◽  
Vol 92 ◽  
pp. 02001
Author(s):  
Eva Adamikova ◽  
Iveta Sedlakova
Keyword(s):  
Accounting Information ◽  
Value Added ◽  
Financial Statements ◽  
Basic Material ◽  
Tax Base ◽  
Company Value ◽  
Creative Accounting ◽  
Method Yield ◽  
A Company

Research background: Procedures and methods for determining the value of a company are different. The purpose of determining the value of the company, what results the company reports and also who performs the valuation has a significant influence on the choice of the method. Purpose of the article: The determination of the final value of the company is influenced by many factors, economic, technical, specifics of the company and also the date on which the value is calculated and who performs the evaluation. Methods: In expert practice in determining the value of the company, we work mainly with methods based on property and income principles (asset method, yield method). The basic material for calculating the value of a company is the company’s accounting, which, however, can often be influenced. There can be several purposes for distorting accounting information (financial statements). The most common reason is the reduction of the tax base, or artificial improvement of the achieved results. Creative accounting practices significantly affect the structure of the company as well as its financial results. Findings & Value added: The main goal of the paper is to quantify a few examples, which will contribute to reducing the economic result. Subsequently, we analyse these interventions how they can affect the resulting general value of the company determined by the expert and whether the expert is able to detect them.

DETERMINATION OF THE APPLICATION OF CONTRADICTOIRE DELIMITATIE PRINCIPLES IN COLLECTING PHYSICAL DATA IN THE MAGETAN NATIONAL LAND AGENCY OFFICE (STUDY IN MAGETAN DISTRICT)

2021 ◽  
Vol 9 (1) ◽  
pp. 251-267
Author(s):  
Wahyu Dwi Puriani ◽  
I Gusti Ayu Ketut Rachmi Handayani ◽  
Lego Karjoko
Keyword(s):  
Government Regulation ◽  
Secondary Data ◽  
Land Rights ◽  
Study Data ◽  
Legal Certainty ◽  
Literature Study ◽  
Conceptual Approach ◽  
Land Plot ◽  
The Law

Land certificate is the proof of ownership of land rights. Moreover, the certificate making must implemented with the successive procedure in accordance with UUPA (Basic Agrari-an Law) within the renewal rules that are always updated by government. The determina-tion and stipulation of appropriate limits with the principle of Contradictoire Delimitatie becomes the main key before implementing the land measurement. Because, without a boundary agreement between the land owners adjacent to the registered land, it will be-come a time bomb in the future, lawsuit could arise which results in re-measurement and even the cancellation of the certificate. This research is normative research type (doctrinal research) with statute approach and conceptual approach. This research focuses to the literature study; data which becomes the research source is secondary data. This will give the answer that the mechanism for determining and stipulation boundaries in land registra-tion has applied the principle of safety, so the land owner get the legal certainty of owner-ship of their rights. The law consequence if the determination and stipulation boundaries in land are not accordance with the fact in the field resulting in the absence of legal cer-tainty for the certificate of land rights. Conclusion and suggestion in this research is in determination and determination of land plot boundaries in order to achieve legal certainty must in accordance with PP (Government Regulation) No. 24 of 1997 and PMNA/KaBPN No.3 (Regulation of the Minister of Agrarian and Spatial Planning/Head of BPN) of 1997. Magetan Regency National Land Agency Office before implementing the measurement activities must be more thoroughly in the process of determination of land plot boundary in order to reaches the law certainty so that it can be accounted for.

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 TINJAUAN MANFAAT PENETAPAN JANGKA WAKTU TERTENTU BAGI WAJIB PAJAK DENGAN PEREDARAN BRUTO TERTENTU

2020 ◽  
Vol 13 (2) ◽  
pp. 53-64
Author(s):  
Taufik Kurachman
Keyword(s):  
Financial Reporting ◽  
Government Regulation ◽  
Opportunity To Learn ◽  
Financial Statements ◽  
Time Frame ◽  
Time Restrictions ◽  
Time Period ◽  
Library Studies ◽  
Qualitative Descriptive

Peraturan Pemerintah nomor 23 Tahun 2018 bertujuan memberikan kemudahan dan juga insentif bagi UMKM dengan menekankan pengurangan tarif menjadi 0,5% dan penetapan jangka waktu tertentu yaitu 7 tahun untuk WP perorangan, 4  tahun untuk WP badan usaha berbentuk koperasi, CV, atau firma dan 3 tahun untuk WP badan berupa PT. Pembatasan waktu bertujuan memberikan kesempatan UMKM untuk belajar pembukuan dan membuat pelaporan keuangan. Tetapi apakah periode waktu releksasi cukup untuk mencapai tujuan? Untuk menjawab permasalahan tersebut, penelitian ini menggunakan metode deskriptif kualitatif, dimana data dan informasi diperoleh melalui studi pustaka dan wawancara dengan UMKM. Studi tersebut memberikan temuan penting. Pertama, sebagian WP belum mengetahui penetapan jangka waktu tersebut. Kedua, sebagian WP belum memahami tujuan penetapan jangka waktu tersebut, Ketiga sebagian WP belum siap untuk menggunakan pembukuan serta berharap penetapan jangka waktu tersebut dihilangkan. Untuk itu DJP perlu meningkatkan fungsi penyuluhan penetapan jangka waktu dan pembuatan laporan keuangan.  Government Regulation no. 23/2018 aims to provide convenience and incentive for MSMEs by emphasizing tariff reduction to 0.5% and determination of a certain period of 7 years for individual WP, 4 years for WP business entity in the form of cooperatives, CV, or firm and 3 years for wp entities in the form of PT. Time restrictions aim to provide MSMEs the opportunity to learn bookkeeping and make financial reporting. But is the time period sufficient to achieve the goal? To answer the problem, this study uses qualitative descriptive methods, where data and information are obtained through library studies and interviews with MSMEs. The study provides important findings. First, some WP does not know the time frame. Second, some WP does not yet understand the purpose of setting that time frame, the third part of WP is not ready to use bookkeeping and expect the determination of that time frame to be eliminated. Therefore, DJP needs to improve the counseling function of the determination of time frame and the creation of financial statements..

scholarly journals Pembayaran Pajak Penghasilan Terkait Keotentikan Perjanjian Pengikatan Jual Beli

Acta Comitas ◽  
2019 ◽  
Vol 4 (3) ◽  
pp. 443
Author(s):  
Anak Agung Gde Angga Kusuma Putra
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Legal Certainty ◽  
Legal Research

Article 1 paragraph (1) of Government Regulation Number 34 Year 2016 states that a person or entity that obtains income from the transfer of rights to land and/or buildings is subject to final income tax. Regarding the PPh payment period stipulated in Article 3 paragraph (1) PP No. 34 of 2016 stipulates that PPh is paid before the deed is signed. The two provisions of this rule there has been a contradiction, namely when the PPh payment is paid. PPh paid before the deed is signed will affect the authenticity of the PPJB deed made by the Notary. The PPJB deed is an authentic deed which is given the appropriate number and date when the PPJB deed is signed. This study aims to provide legal certainty about the authenticity of the PPJB deed related to the payment of income tax. Normative legal research is a type of research that is used in this study. The result of this research shows that PPh should be paid after the PPJB was signed in acxordanxe to the provision under Article 1 point (1). Whenever the PPh is paid prior to the signing, it may cause legal misunderstanding and justice to both parties especially the seller, as well as causing inauthenticity of the PPJB made by the Notary. Pasal 1 ayat (1) PP Nomor 34 Tahun 2016 menentukan bahwa seseorang atau badan yang memperoleh penghasilan dari pengalihan hak atas tanah dan/atau bangunan terutang pajak penghasilan yang bersifat final. Mengenai waktu pembayaran PPh diatur dalam Pasal 3 ayat (1) PP Nomor 34 Tahun 2016 menentukan bahwa PPh dibayarkan sebelum akta ditandatangani. Dari dua ketentuan peraturan ini telah terjadi kontradiksi yaitu kapan pembayaran PPh dibayarkan. PPh yang dibayarkan sebelum akta ditandatangani akan berimbas pada keotentikan akta PPJB yang dibuat oleh Notaris. Akta PPJB merupakan akta otentik yang diberi nomor dan tanggal yang sesuai pada saat akta PPJB ditandatangani. Penelitian ini bertujuan untuk memberi kepastian hukum akan keotentikan akta PPJB terkait dengan pembayaran PPh. Penelitian hukum normatif merupakan jenis penelitian yang dipakai penelitian ini. Hasil dari penelitian ini yaitu pembayaran PPh seharusnya dibayarkan setelah akta PPJB ditandatangani di hadapan Notaris, karena penghasilan yang diperoleh oleh penjual untuk membayar PPh diperoleh saat setelah akta PPJB ditandatangani sesuai dengan ketentuan Pasal 1 ayat (1). Sedangkan apabila PPh dibayarkan sebelum akta ditandatangani akan menimbulkan ketidakpastian hukum dan keadilan bagi para pihak terutama pihak penjual, serta dapat mengakibatkan ketidakotentikan akta PPJB yang dibuat oleh Notaris.

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