scholarly journals ANALISIS PENERIMAAN PAJAK DAN PERTUMBUHAN WAJIB PAJAK SEBELUM DAN SESUDAH PENERAPAN PP. NO. 23 TAHUN 2018

AKUNTABILITAS ◽  
2020 ◽  
Vol 14 (2) ◽  
pp. 193-210
Author(s):  
Darma Yanti ◽  
Saekarini Yuliachtri ◽  
Anggrelia Afrida ◽  
Wahyu Rossandi
Keyword(s):  
Data Collection ◽  
Income Tax ◽  
Government Regulation ◽  
Secondary Data ◽  
Descriptive Data ◽  
Average Growth ◽  
Before And After ◽  
Quantitative Descriptive

This research aimed to determine the income of PPh Article 4 paragraph (2) and the average growth of registered taxpayers, when before and after the application of Government Regulation Number 23 in 2018 at KPP Pratama Palembang Seberang Ulu. The method used in this research was quantitative descriptive. Data collection was conducted through interview and documentation. The data needed was secondary data. The result of this research indicated that the income of PPh Article 4 Paragraph (2) had significant increases and decreases in its application, then before the PP is applied. No. 23 of 2018 the average growth in the number of registered taxpayers was only 8,88% for taxpayers, this was caused there were many taxpayers who were not obedient in carrying out their tax obligations. Where as after the application of PP. No. 23 in 2018 the average growth in the number of registered taxpayers and the receipt of income tax article 4 paragraph (2) was only 5,7% for taxpayers this was due to lack of socialization conducted by KPP Pratama Palembang Seberang Ulu so that the increase in the growth of taxpayers was not optimal than before the application of this regulation.

ANALISIS PENERIMAAN PPH PASAL 4 AYAT 2 SEBELUM DAN SESUDAH PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 (Studi Pada Kantor Pelayanan Pajak Pratama Pamekasan)

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Subhan Subhan ◽  
Ferdian Dwi Cahyo
Keyword(s):  
Income Tax ◽  
Quantitative Data ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Tax Revenue ◽  
Average Growth ◽  
Before And After ◽  
Secondary Data Source ◽  
Data Source ◽  
Income Tax Revenue

The purpose of this reseach to compare the income tax revenue of Article 4 paragraph 2 and the number of taxpayers before and after the implementation of PP No.46 of 2013 in the KPP Pratama Pamekasan. The data of this research is quantitative data. Source of data used in this research is secondary data. Source of data used in this research is secondary data. whereas secondary data were the Taxpayer Data and acceptance of Income Tax Article 4 paragraph 2 which is registered in KPP Pratama Pamekasan.Using descriptive analysis, the results showed that the implementation of PP No.46 of 2013 affect the acceptance of income tax article 4 paragraph 2. average growth before the implementation of  PP No. 46 of 2013 amounted to 12.01%, after the implementation of PP No. 46 of 2013 the average growth of after 16.72%. The result is strengthened by the result of paired test of t-test that is 0.000 0,05. So the acceptance of Income Tax Article 4 paragraph 2 increased by 4.71%. Average growth The number of taxpayers has increased. before the implementation of PP No. 46 of 2013 amounted to 25.44% and after the implementation of PP No. 46 of 2013 for the implementation of PP No. 46 of 2013 amounted to 33.80%.

KETIDAKEFEKTIFAN KEBIJAKAN ANTI-DUMPING PRODUK IMPOR BAJA INDONESIA: SEBUAH ANALISIS AWAL

2017 ◽  
Vol 11 (2) ◽  
pp. 143-168
Author(s):  
Aditya Paramita Alhayat
Keyword(s):  
Government Regulation ◽  
Best Practice ◽  
Secondary Data ◽  
Information Services ◽  
Global Trade ◽  
Trade Patterns ◽  
Safeguard Measures ◽  
The Us ◽  
Before And After ◽  
The Government

Meskipun Indonesia telah mengenakan tindakan anti-dumping terhadap beberapa jenis produk baja, namun impor produk tersebut masih meningkat. Salah satu kemungkinan penyebabnya adalah importasi melalui produk yang dimodifikasi secara tidak substansial atau melalui negara ketiga yang tidak dikenakan tindakan anti-dumping, yang dalam perdagangan internasional umum disebut sebagai praktik circumvention. Studi ini ditujukan untuk membuktikan bahwa circumvention mengakibatkan tindakan anti-dumping atas impor produk baja Indonesia tidak efektif dan untuk memberikan masukan berdasarkan praktik di negara lain supaya kebijakan anti-dumping Indonesia lebih efektif. Circumvention dianalisis dengan membandingkan pola perdagangan antara sebelum dan setelah pengenaan bea masuk anti-dumping (BMAD) menggunakan data sekunder dari Badan Pusat Statistik (BPS) maupun Global Trade Information Services (GTIS). Hasil analisis menunjukkan adanya indikasi kuat bahwa circumvention mengkibatkan pengenaan tindakan anti-dumping impor produk baja di Indonesia menjadi tidak efektif. Oleh karena itu, sangat penting bagi Pemerintah Indonesia untuk segera melakukan penyempurnaan terhadap Peraturan Pemerintah No. 34/2011 tentang Tindakan Antidumping, Tindakan Imbalan, dan Tindakan Pengamanan Perdagangan dengan memasukkan klausul tindakan anti-circumvention yang setidaknya mencakup bentuk-bentuk dan prosedur tindakan, sebagaimana yang telah dilakukan beberapa negara seperti: AS, EU, Australia, dan India. Although Indonesia has imposed anti-dumping measures on several types of steel products, the import of steel products is still increasing. One possible cause is that imports are made by non-substantial modification of product or through a third country which is not subject to anti-dumping measures, which is generally referred as circumvention practice. This study is aimed to prove that circumvention made Indonesian anti-dumping actions on the steel products ineffective. This also study provides recommendation for a best practice for other countries so that Indonesia's anti-dumping policy can be more effective. Circumvention was analyzed by comparing trade patterns between before and after the imposition of anti-dumping duty using secondary data from the Central Bureau of Statistics (BPS) and the Global Trade Information Services (GTIS). The results of the analysis indicate that circumvention became the reason why Indonesian anti-dumping measures on imported steel products are ineffective. Therefore, it is very important for the Government of Indonesia to immediately make amendments to the Government Regulation No. 34/2011 on Antidumping, Countervailing, and Safeguard Measures by adopting clauses of anti-circumvention. This can be done bycovering the forms/types and procedures of action, as has been implemented by several countries such as the US, EU, Australia, and India.

scholarly journals Implementation of Immigration Supervision Refugees at Community House In Under Control Supervision of Immigration Detention House Jakarta

2019 ◽  
Vol 1 (1) ◽  
pp. 13-33
Author(s):  
Asto Yudho Kartiko ◽  
Jennifer Cecilia Telaumbanua ◽  
Tsaltsa Syah Putri
Keyword(s):  
Data Collection ◽  
Special Needs ◽  
Research Method ◽  
Government Regulation ◽  
Secondary Data ◽  
Health Condition ◽  
Poor Health ◽  
Immigration Detention ◽  
Legal Norms ◽  
Immigration Control

Indonesia is one of the countries that has not ratified the 1951 Convention on refugees but that does not prohibit refugees from coming and getting protection in Indonesia because based on the prevailing constitution, Indonesia has the responsibility to handle refugees and carry out immigration control over them. With the existence of Government Regulation Number 125 of 2016 concerning Handling of Refugees from Abroad, immigration plays a role in collecting data, placing, monitoring, and returning refugees to their home countries or third countries. Supervision is an important action taken in dealing with refugees while in Indonesia. Refugees who have received approval from UNHCR and have special needs will be placed in the Community House. The formulation of the problem in this study is how to implement immigration control for refugees in the Jakarta Community House and what obstacles are found in conducting surveillance. The purpose of this research is to find out how the implementation of immigration control carried out on refugees in Community House Jakarta. The research method used is normative empiris, using primary and secondary data, studying and evaluating phenomena about refugees and legal norms related to refugees and immigration control obtained from literature and law, then analyzed to get conclusions. So it can be explained that the implementation of immigration control of refugees at the Jakarta Community House is carried out by means of attendance and data collection on refugee identification cards and stamps and signatures of Jakarta Rudenim officers. The obstacle to monitoring at the Community House is that there is still conflict between the refugees and the refugee's poor health condition.  

scholarly journals Analisis Pengaruh Retribusi Rumah Potong Hewan Terhadap Pendapatan Asli Daerah Kota Jambi

2019 ◽  
Vol 4 (2) ◽  
pp. 292
Author(s):  
Nuraini Nuraini ◽  
Isnain Effendi
Keyword(s):  
Regression Coefficient ◽  
Secondary Data ◽  
Growth Period ◽  
Government Revenue ◽  
Simple Linear Regression ◽  
Average Growth ◽  
Percent Increase ◽  
Quantitative Descriptive ◽  
The City ◽  
Research Show

The purpose of the study was to find out and analyze the immense influence of Slaughterhouse Retribution into Original Local Government Revenue. The research object is done in Slaughterhouse Jambi City. The data used in this study is secondary data, this research is a quantitative descriptive that can answer 3 formulation of the problem. The results of the research show, namely: 1). The average growth period 2008-2018 PAD in Jambi City is 22.68 percent, the average during the period of 2008-2018 growth rate of regional levy in Jambi city increased by 18.78 percent. Average-period of growth 2008-2018 the reception of Slaughterhouse in the city of Jambi is 52.710 percent. 2). Average in the period 2008-2018 the contribution of the animal home retribution to the city of PAD Jambi is 0.23 percent and the contribution of animal levy to local retribution is 0.67 percent. 3). The approximate outcome of a simple linear regression model exposes a positive regression coefficient of Y = 5,595 + 0,653 X. This suggests, every 1 percent increase in the levy of slaughterhouses in Jambi City, PAD will increase by 0,653 percent, and Variations in the ups and downs of the acceptance PAD in Jambi City can be explained by the reception of Animal Home retribution 30.4 percent, while the remaining 69.6 percent are explained by other variables that are not included in this study model.

scholarly journals POTENSI RETRIBUSI PASAR UMUM DI KOTA BENGKULU

2018 ◽  
Vol 6 (1) ◽  
Author(s):  
Ahmad Soleh
Keyword(s):  
Local Government ◽  
Data Collection ◽  
Secondary Data ◽  
Market Potential ◽  
City Government ◽  
Average Growth ◽  
Public Market ◽  
Average Potential ◽  
A Charge ◽  
The City

Ahmad Soleh, Wagini, Vero Agustin; Market Levy is a charge withdrawn by the Department of Industry and Trade to compulsory retribution for the use of facilities in the form of stalls, kiosks and courtyards provided by the city government of Bengkulu. This study aims to examine the potential of public market retribution in Bengkulu City. Data collection techniques in this study using documentation. Secondary data was obtained from the Office of Industry and Trade of Bengkulu City. The market retribution potential formula is used in this method of study. The results showed that the existing market potential in Bengkulu City fluctuated. The average potential of general market retribution is Rp 2,220,464,960 per year with an average growth of 2.51% per year. This is in line with the realization of public market levies that also experience fluctuations. The average realization of general market retribution revenue amounted to Rp 1,854,906,535, - with an average growth of 6.53% per year. The percentage of realization achievement of potential revenue of general market retribution in Bengkulu city from 2014 to 2016 were 82.08%, 80.23% and 88.07% respectively with an average of 83.53% per year. Achievement average achievement above 80% is considered good. However, the local government of Bengkulu city should always try to increase the realization of acceptance of public market retribution with its potential.Key Words: Potential, Public Market Levy, Bengkulu City.

scholarly journals PERLINDUNGAN HUKUM BAGI BANK TERKAIT PERJANJIAN KREDIT KEPEMILIKAN RUMAH DENGAN PENGIKATAN SURAT KUASA MEMBEBANKAN HAK TANGGUNGAN DISERTAI PERJANJIAN BUY BACK GUARANTEE DI KOTA DENPASAR

Acta Comitas ◽  
2016 ◽  
Author(s):  
Ni Ketut Supasti Darmawan ◽  
I Nyoman Sumardika ◽  
I Nyoman Gede Paramartha
Keyword(s):  
Data Collection ◽  
Government Regulation ◽  
Home Ownership ◽  
Economic Recession ◽  
Secondary Data ◽  
The State ◽  
External Factors ◽  
Primary Data ◽  
Land Area ◽  
Buy Back

Home ownership credit faciliities are very much needed by the people who have low and medium buying power. In theory, as set forth in Article 1, paragraph (2) of the Regulation of the State Minister of Agrarian Services/Head of National Body for Land Affairs (BPN) No. 4 of 1996, with the binding of SKMHT is only granted to secure certain credits ,i.e. to finance simple ownership , modest homes, condominiums with land area of 200m2 and the building has not more than 70m2. In practice many home ownership credit facilities are granted to buy a house with a land area of more than stated by the provision above. Problems also occurs with the provisions of Article 15 paragraph (1) of UUHT which require SKMHT regarding land rights which are already registred, SKMHT must be followed by the making of APHT as late as 1(one) month. Rights to land that has not been registered, should be followed by creating APHT as late as 3(three) months after the SKMHT is granted in accordance with Article 15 of UUHT paragraph (2). However, in granting Home ownership credit, the provision applied is Article 1, paragraph (2) of the Regulation of the State Minister of Agrarian Services/Head of Nation Body for Land Affairs (BPN) No. 4 of 1996 confirming that SKMHT is not mandatory until the end of the principal agreement. The principle issue in this study is the factors that cause the developer defaults on the SKMHT agreement completed with buy back guarantee and the efforts made by a bank if a developer defaults on yhe agreement of buy back guarantee. Type of research used in this thesis was empirical legal research, which departed from the gap between Government Regulation State Minister of Agrarian Services/Head of Nation Body for Land Affairs (BPN) No. 4 of 1996, and the prevailing reality. The Approach used was a qualitative approach. Primary data collection technique was conducted using the method of taking sample interview with the Non-Random Sampling; secondary data collection was done through the technique of documentary studies and tertiary legal materials in the form of dictionaries and encyclopedias. The results showed that the factors that caused the developer defaults on the agreement of SKMHT equipped with buyback guarantee are internal and external factors. The internal factor is the missue of credit facilities and bad character of developers. External factors that make economic recession are that the bank interest rate jump dramatically, as a result many debitors are unable to pay loans. Efforts made by the bank if a developer defaults on the agreement of buy back guarantee can be an effort in litigation and non-litigation paths. The best solution for creditors is through non-litigation paths.

scholarly journals ANALISIS PROFIL USAHA EKONOMI DESA SIMPAN PINJAM (UED SP) BIDANG PENGEMBANGAN USAHA MIKRO DAN KECIL (UMK) DI DESA BANTAN TENGAH KECAMATAN BANTAN KABUPATEN BENGKALIS

2018 ◽  
Vol 6 (2) ◽  
pp. 123
Author(s):  
Rini Arvikasari ◽  
Erma Domos
Keyword(s):  
Data Collection ◽  
Business Development ◽  
Descriptive Data ◽  
Before And After ◽  
The Difference

This research aims to determine how the difference of sales turnover and advantages of UMK before and after receiving the grant of capital loan credit from REE-SL Business Development.This research is a qulitative descriptive.. Data collection techniques used questionnaire and observation to obtain data on SME development before and after receiving the loan capital grants of REE-SL Business Development. The results show that: (1) There are differences between the turnover of sales before and after receiving the loan capital grants of REE-SL Business Development. (2) There are differences in profit before and after receiving the loam capital grants from UED- SP Business Development.

scholarly journals ANALISIS KINERJA KEUANGAN UNTUK MEMPREDIKSI FINANCIAL DISTRESS MENGGUNAKAN METODE Z-SCORE PADA PT INDOFARMA, TBK (studi pada BEI periode 2012-2016)

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Danuk Windasari ◽  
Budi Rahayu ◽  
Marwita Andarini
Keyword(s):  
Financial Performance ◽  
Financial Distress ◽  
Secondary Data ◽  
Ratio Analysis ◽  
Z Score ◽  
Descriptive Data ◽  
Financial Position ◽  
Gray Area ◽  
Score Method ◽  
Quantitative Descriptive

Ratio analysis is one of the important tools to know the company's financial position. One of its uses is used to predict financial distress. The purpose of this study is to determine the company's financial performance in predicting financial distress at PT Indofarma Tbk through the Z-Score method for the period 2012-2016. The type of research used is quantitative descriptive. Data obtained from secondary data is through the site www.idx.co.id. The results showed that PT Indofarma Tbk in its financial performance in the years under study was less efficient or faced the threat of serious bankruptcy, whereas in the previous year the company was in a gray area or prone condition. Analisis rasio merupakan salah satu alat penting mengetahui posisi keuangan perusahaan. Salah satu kegunaanya digunakan untuk memprediksi financial distress. Tujuan penelitian ini untuk mengetahui kinerja keuangan perusahaan dalam memprediksi fianancial distress pada PT Indofarma Tbk meflalui metode Z-Score periode 2012-2016. Jenis penelitian yang digunakan deskriptif kuantitatif. Data yang diperoleh dari data sekunder yaitu melalui situs www.idx.co.id. Hasil penelitian menunjukkan bahwa PT Indofarma Tbk dalam kinerja keuangannya pada tahun-tahun yang diteliti kurang efisien atau menghadapi ancaman kebangkrutan serius, sedangkan ditahun sebelumnya perusahaan berada pada kondisi grey area atau rawan .

scholarly journals PENERAPAN PPH BADAN FINAL BERDASARKAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 PADA CV. YELLOW DUCK BANJARBARU

2018 ◽  
Vol 4 (2) ◽  
Author(s):  
Yudi Rahman
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Corporate Income Tax ◽  
Net Income ◽  
Analysis Method ◽  
Corporate Tax ◽  
Descriptive Data ◽  
Tax Amnesty ◽  
The Government ◽  
To Come

Abstract: The purpose of this study is to analyze the implementation of the final corporate income tax based on Government Regulation no. 46 of 2013 on the CV. Yellow Duck Banjarbaru. This research uses descriptive data analysis method. Research conducted by the authors to give the conclusion, that: the implementation of Final Income Tax by Government Regulation No. 46 of 2013 on the CV. Yellow Duck Banjarbaru, concludes that: New tariff calculation based on PP. 46 of 2013 there is no need for fiscal correction, because the calculation is not from net income, but from gross income. So hopefully in the future, from the results of research provide input on the CV. Yellow Duck, to apply and make payments in the years to come. Implementation of the final corporate income tax based on Government Regulation no. 46 of 2013 on the CV. Yellow Duck Banjarbaru with annual gross turnover of less than Rp. 4.800.000.000, - that is Rp. 2.283.408.000, - in the period of 2016 with the rate of Corporate Tax 1% then obtained the total value of corporate income amounting to Rp. 22.834.080, -. While the tax amnesty is the government policy given to taxpayers about forgiveness / forgiveness of taxes, and in exchange for the pardon the taxpayer is required to pay the ransom, obtained the value of corporate tax on the basis of tax amnesty rate of 0.5% with less gross revenue Rp. 4.800.000.000, - on the CV. Yellow Duck period 2016 is Rp. 11.417.040, -.Keywords: PP 46 Year 2013, Corporate Income, CV. Yellow DuckAbstrak: Tujuan penelitian ini untuk menganalisis penerapan PPh badan final berdasarkan Peraturan Pemerintah No. 46 Tahun 2013 pada CV. Yellow Duck Banjarbaru. Penelitian ini menggunakan analisis data metode deskriftif. Penelitian yang dilakukan oleh penulis memberikan kesimpulan, bahwa: penerapan PPh Badan Final berdasarkan Peraturan Pemerintah Nomor 46 Tahun 2013 pada CV. Yellow Duck Banjarbaru, memberikan kesimpulan bahwa: Perhitungan tarif baru berdasarkan PP No. 46 tahun 2013 tidak perlu dilakukan koreksi fiskal, karena perhitungannya bukan dari laba bersih, melainkan dari peredaran bruto. Sehingga diharapkan kedepannya, dari hasil penelitian memberikan masukan pada pihak CV. Yellow Duck, untuk diterapkan dan dilakukan pembayaran pada tahun-tahun kedepannya. Penerapan PPh badan final berdasarkan Peraturan Pemerintah No. 46 Tahun 2013 pada CV. Yellow Duck Banjarbaru dengan nilai peredaran bruto per tahun perusahaan kurang dari Rp. 4.800.000.000,- yaitu sebesar Rp. 2.283.408.000,- pada periode tahun 2016 dengan tarif PPh Badan 1% maka diperoleh nilai total PPh Badan sebesar Rp. 22.834.080,-. Sementara dengan adanya tax amnesty yaitu kebijakan pemerintah yang diberikan kepada pembayar pajak tentang forgiveness/ pengampunan pajak, dan sebagai ganti atas pengampunan tersebut pembayar pajak diharuskan untuk membayar uang tebusan, diperoleh nilai PPh Badan berdasarkan tarif tax amnesty 0,5% dengan peredaran bruto kurang dari Rp. 4.800.000.000,- pada CV. Yellow Duck periode 2016 adalah sebesar Rp. 11.417.040,-.Kata kunci : Peraturan Pemerintah 46 Tahun 2013, Penerpan PPh Badan, CV. Yellow Duck

scholarly journals The Analysis of Application Income Tax Article 21 for Business Subject to Final Income Tax at CV RPT

2020 ◽  
Vol 3 (2) ◽  
pp. 97-103
Author(s):  
N M S Ambarawati ◽  
◽  
W H Utthavi ◽  
L M Wahyuni ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Pension Benefit ◽  
Quantitative Descriptive Analysis ◽  
Permanent Employees ◽  
Quantitative Descriptive ◽  
Administrative Sanctions ◽  
Pension Benefits ◽  
A Company

This research aims to analyze and determine 1) The application of income tax article 21 on business subject to final income tax at CV RPT, 2) The potential for underpayment of article 21 income tax after calculating according to applicable tax regulations. CV RPT is a company engaged in the construction service business. For taxpayers who are subject to final income tax, benefit in kind given to employees is the object of income tax article 21. The data used in this research are secondary data obtained through observation and documentation. This research uses a quantitative descriptive analysis. Based on the results of the research, there is a potential for underpayment of income tax article 21 on CV RPT, amounting to Rp9.212.540 for permanent employees and Rp2.750.000 for final income tax article 21 on pension benefits. Besides, it also resulted in the potential for the imposition of administrative sanctions in the form of interest due to the still unfulfilled income tax article 21 obligation, namely Rp1.289.756 for underpayment of article 21 income tax for permanent employees and Rp385.000 for final income tax article 21 on pension benefit.

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