scholarly journals PERSPEKTIF KELEMBAGAAN DIREKTORAT JENDERAL BEA DAN CUKAI (DJBC) DALAM BIDANG PELAYANAN KEMUDAHAN IMPOR TUJUAN EKSPOR (KITE) DI INDONESIA (Institutional Perspective of Directorate General of Customs And Excise in Ease of Import For Export Purposes (KITE), In Indonesia)

2016 ◽  
Vol 16 (1) ◽  
pp. 105
Author(s):  
Djafar Albram
Keyword(s):  
Market Integration ◽  
Manufacturing Industry ◽  
Value Added ◽  
Global Market ◽  
Import Duty ◽  
Value Added Tax ◽  
Institutional Perspective ◽  
Business Interests ◽  
Directorate General ◽  
Technology Transformation

The policy of free trading can be observed by promoting the economy competitiveness of a country through global market integration. One of the integrations that is dynamic of service policy in ease of import for export purposes (KITE) of business interests to those who invest in Indonesia which managed by Directorate General of Customs and Excise (DJBC) that facility return of import duty (BM), or Customs and value-added tax (PPn) and value-added tax of import duty especially other commodities for export purposes. By facilitating that, it is hoped can improve and increase the trading value of export tax revenues,create jobs and then, it makes technology transformation exchange for development of human resources quality of manufacturing industry which running the business in ease of import for export purposes (KITE), in Indonesia. Keywords: KITE, customs and excise, ABSTRAKAdanya kebijakan Perdagangan bebas dapat dilihat dengan upaya peningkatan daya saing ekonomi suatunegara, melalui integrasi pasar global. Salah satu bentuk integrasi dimaksud yaitu adanya dinamika kebijakan pelayanan Kemudahan Impor Tujuan Ekspor yang dikenal dengan istilah (KITE) bagi kepentingan kelancaran usaha bisnis para Investor yang menanamkan Investasinya di Indonesia yang penangganannya ditangani  oleh Institusi Direktorat Jenderal Bea dan Cukai (DJBC) yang memberikan kemudahan fasilitas dalam bidang Pengembalian Bea Masuk (BM), atau Cukai serta PPn dan PPn BM terutama bagi komoditas lainnya yang hasil akhirnya adalah tujuan Ekspor. Dengan pemberian fasilitas tersebut, diharapkan terjadinya peningkatan nilai perdagangan dari penerimaan Pajak Ekspor, Membuka usaha lapangan kerja dan pada gilirannya akan terjadi alih transformasi tehnologi bagi kepentingan peningkatan kualitas Sumber Daya Manusia pekerja  Industri Manufaktur yang bergerak di bidang usaha   KITE di Indonesia. Kata Kunci: KITE menciptakan Iklim Usaha Kondusif.

scholarly journals Investment Potential of the Manufacturing Industry

2019 ◽  
Vol 23 (4) ◽  
pp. 24-42
Author(s):  
N. M. Abdikeev ◽  
Yu. S. Bogachev ◽  
S. R. Bekulova
Keyword(s):  
Purchasing Power Parity ◽  
Manufacturing Industry ◽  
Value Added ◽  
Global Market ◽  
High Tech ◽  
Power Parity ◽  
Investment Activity ◽  
Fixed Assets ◽  
High Level ◽  
Advanced Development

The article considers investment in fixed assets of the manufacturing industry as one of the main factors of its development. The manufacturing industry is shown to be the growth driver of national economy for developed and developing countries. The analysis of exports and imports of the first 15 countries in the ranking in terms of gross domestic product calculated at purchasing power parity (GDP at PPP) shows the leading role of the manufacturing industry in the global economy. At the same time, competitiveness in the global market is determined by high-tech products. Therefore, for the sustainable development of the Russian economy, it is necessary to create investment conditions for the advanced development of high-tech segments of the manufacturing industry. However, the current structure of investments in fixed assets contributes to the development of such services sector segments as “Transportation and storage”, “Real estate operations”. In the structure of investments in fixed assets, the largest share belongs to investments in buildings and structures, and intellectual property items account for no more than 10%. It is shown that the lack of investment resources is the main reason for the reduction (by 1.5 times) of the contribution to the value added of the manufacturing industry in Russia, production of machinery and equipment. This leads to an increase in dependence on imports, a fall in the share of products from high-tech sectors. To analyze the development potential of manufacturing industries, the authors introduced an indicator of investment intensity per 100 rubles of shipped industrial products. It was determined that enterprises with a joint Russian and foreign form of ownership lead in terms of investment intensity. At the same time, private enterprises, leading in terms of output, demonstrate weak investment activity. The low investment attractiveness of high-tech manufacturing sectors is shown. The regional structure of the manufacturing industry was analyzed. There is a high level of regional concentration of the manufacturing industry in Russia. At the same time, the authors show its relatively weak significance in the structure of the gross regional product in the majority of the constituent entities of the Russian Federation. It has been proposed to develop a program at the federal level for the advanced development of production in the high-tech and medium-technology high-level sectors for 10–15 years. It is proposed to create a supradepartmental executive authority to manage this program.

scholarly journals Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 60-72
Author(s):  
I Kadek Beny ◽  
Meilin Loviana Dewi
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Public Facilities ◽  
State Revenue ◽  
Tax Laws ◽  
Direct Compensation ◽  
Directorate General ◽  
The Government

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.

scholarly journals Blockchain Technology Application for Value-Added Tax Systems

2020 ◽  
Vol 6 (4) ◽  
pp. 156 ◽  
Author(s):  
Milla Sepliana Setyowati ◽  
Niken Desila Utami ◽  
Arfah Habib Saragih ◽  
Adang Hendrawan
Keyword(s):  
New Technology ◽  
Value Added ◽  
Qualitative Approach ◽  
Value Added Tax ◽  
Efficient System ◽  
Technology Application ◽  
Blockchain Technology ◽  
A Value ◽  
Serial Number ◽  
Directorate General

The utilization of new technology in the form of blockchain technology for a Value Added Tax (VAT) acceptance system is relatively new and has not been widely encountered thus far. This research analyzes how blockchain technology can be applied to a VAT system, particularly for electronic invoices (e-Invoice). A qualitative approach was used in this study to analyze blockchain technology models that could be applied in a VAT system. The results of this study indicate that due to its characteristics, blockchain technology can only be applied to taxpayer data that do not require privacy. Data that are considered safe if distributed to nodes in the blockchain technology network include the Tax Invoice Serial Number (TISN). A TISN system based on blockchain technology will produce a faster and more efficient system. Transactions on the TISN in Indonesia can also be monitored and tracked directly by the Directorate General of Taxation (DGT). Blockchain technology can be applied in the TISN system by using a permissioned private blockchain type.

scholarly journals Analisis Penerapan Peraturan Menteri Keuangan Nomor 38/PMK.11/2013 Tentang Dasar Pengenaan Pajak Nilai Lain Pada Pajak Pertambahan Nilai Jasa Freight Forwarding Di PT. Trans Continent

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Eltie Christi Sandag ◽  
Herman Karamoy ◽  
Linda Lambey
Keyword(s):  
Value Added ◽  
Narrative Form ◽  
Accurate Information ◽  
Value Added Tax ◽  
Purposive Sampling ◽  
Study Approach ◽  
Directorate General ◽  
Freight Forwarding ◽  
Depth Interviews

Abstract.This study aims to (1) analyze the conformity of the application of Regulation of the Minister of Finance No. 38/PMK.011/2013 on the Basic Taxation of Other Value on Value Added Tax of PT.Trans Continent freight forwarding services, (2) analyze the efforts made in overcoming the overpayment of VAT in connection with the application of Regulation of the Minister of Finance No. 38/PMK.011/ 2013 in accordance with the provisions of applicable tax laws. This is a qualitative research with case study approach. Data were obtained through the technique of in-depth interviews, observation and documentation study. The key informants were determined by purposive sampling in order to attain the correct and accurate information. Triangulation techniques were used to test the validity of data and data sources. The transcript data described from the interviews were analyzed using analytical methods consisting of the giving of themes/coding, conceptualizing scientific statements and interpreting them in narrative form. The results of the research indicate that the Basic of Taxation of Other Value is imposed on services which have element of freight charges conducted by PT.Trans Continent has been implemented based on Regulation of the Minister of Finance No.38/PMK.011/2013. However, the issuance of this Regulation of the Minister of Finance has not yet considered the overall freight forwarding activities as a single entity, in which the freight forwarding service company also provides services that have no element of freight charges, and in its business turnover in doing their transactions with other Taxable Entrepreneurs who do not use Basic Imposition Other Value Tax. Continuous compensation efforts are made to overcome the overpayment of Value Added Tax (VAT) in connection with the application of Regulation of the Minister of Finance No.38/PMK.011/2013 on the Tax Basis of Other Valuation in its settlement, which is also not followed by knowledge on other provisions governing taxation (regulations determined by Directorate General of Taxation No.PER-11/ PJ/2013).Keywords:  Analysis, Value Added Tax (VAT), Tax Basis of Other Valuation, Freight ForwardingAbstrak. Penelitian ini bertujuan untuk (1) menganalisis kesesuaian penerapan Peraturan Menteri Keuangan Nomor 38/PMK.011/2013 tentang Dasar Pengenaan Pajak (DPP) nilai lain pada Pajak Pertambahan Nilai (PPN) jasa freight forwarding di PT.Trans Continent, (2) menganalisis upaya yang dilakukan dalam mengatasi kelebihan bayar PPN sehubungan dengan penerapan Peraturan Menteri Keuangan Nomor 38/PMK.011/2013 sesuai dengan ketentuan peraturan perpajakan yang berlaku. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data diperoleh melalui teknik wawancara yang mendalam, studi dokumentasi dan observasi. Informan kunci ditetapkan secara purposive sampling dengan syarat memenuhi kriteria yang ditetapkan untuk mendapatkan informasi yang tepat dan akurat. Teknik triangulasi digunakan untuk menguji validitas data dan sumber data. Data transkrip yang diuraikan dari hasil wawancara dianalisis menggunakan metode analisis yang terdiri dari pemberian tema/coding, konseptualisasi pernyataan ilmiah dan menginterpretasikannya dalam bentuk narasi.  Hasil penelitian menunjukkan bahwa Dasar Pengenaan Pajak (DPP) nilai lain dikenakan atas jasa yang memilki unsur freight charges  yang dilakukan oleh PT. Trans Continent dilaksanakan berdasarkan Peraturan Menteri Keuangan (PMK) No 38/PMK.011/2013, namun terbitnya PMK ini  belum melihat kegiatan freight forwarding secara keseluruhan yang merupakan satu kesatuan usaha, yang dimana perusahaan jasa freight forwarding juga menyediakan jasa yang tidak memiliki unsur freight charges, dan dalam perputaran usahanya bertransaksi dengan Pengusaha Kena Pajak (PKP)  lain yang tidak menggunakan Dasar Pengenaan Pajak (DPP) nilai lain . Upaya kompensasi yang terus menerus dilakukan dalam mengatasi kelebihan bayar PPN sehubungan dengan penerapan PMK No 38/PMK.011/2013, dalam penyelesainnya juga tidak diikuti dengan pengetahuan akan ketentuan-ketentuan lain yang mengatur tentang perpajakan (yakni peraturan Direktorat Jendral Pajak Nomor PER-11/PJ/2013). Kata Kunci: Analisis, Pajak Pertambahan Nilai, Dasar Pengenaan Pajak Nilai Lain, Freight Forwarding

scholarly journals REFORMULASI PENGKREDITAN PAJAK MASUKAN PASCA OMNIBUS LAW

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Suparna Wijaya ◽  
Dewani Izma Awwalia Sabina
Keyword(s):  
Job Creation ◽  
Value Added ◽  
Research Needs ◽  
Value Added Tax ◽  
Directorate General

Input tax crediting is one of the obligations that must be carried out by taxable person. In order to provide convenience and relief for taxable person as taxpayers, the tax authority regulates the provision through relaxation of input tax crediting in the Job Creation Law. But in the implementation of relaxation of input tax crediting still causes conflicts between taxable persons, one of which is related to input tax crediting before the business is confirmed as a taxable person. Other derivative regulations related to input tax crediting are also considered to have not reflected fairness and are considered irrelevant. The purpose of this research is to further review how the implementation of the guidelines for calculating input tax crediting before the business is confirmed as a taxable person and provide advices and ideas for the tax authority on how the regulation on input tax crediting should be in accordance with the principles and characteristics of Value Added Tax. Thus, this research needs to be done so that the input tax crediting regulations can be reformulated, considering the enactment of the Omnibus Law is a very appropriate momentum for the Directorate General of Taxes to improve regulations in the taxation sector.   Pengkreditan pajak masukan merupakan salah satu kewajiban yang harus dilaksanakan pengusaha kena pajak. Dalam rangka memberikan kemudahan dan keringanan bagi PKP (Pengusaha Kena Pajak) selaku wajib pajak, otoritas pajak mengatur ketentuan tersebut melalui Relaksasi Pengkreditan Pajak Masukan di dalam Undang-Undang Cipta Kerja. Namun di dalam pengimplementasiannya relaksasi pengkreditan pajak masukan masih menimbulkan konflik antar pengusaha kena pajak, salah satunya terkait pengkreditan pajak masukan sebelum pengusaha dikukuhkan sebagai pengusaha kena pajak. Peraturan turunan lain terkait pengkreditan pajak masukan juga dirasa belum mencerminkan keadilan dan dianggap sudah tidak relevan. Tujuan penelitian ini adalah untuk meninjau lebih lanjut bagaimana pelaksanaan Pedoman Penghitungan Pengkreditan Pajak Masukan sebelum pengusaha dikukuhkan sebagai PKP serta memberikan saran dan masukan bagi otoritas pajak bagaimana seharusnya peraturan mengenai pengkreditan pajak masukan agar sesuai dengan prinsip dan karakteristik Pajak Pertambahan Nilai. Dengan demikian, penelitian ini perlu dilakukan agar nantinya peraturan pengkreditan pajak masukan dapat direformulasi. mengingat disahkannya Omnibus Law merupakan momentum yang sangat tepat bagi Direktorat Jenderal Pajak untuk memperbaiki regulasi di sektor perpajakan

scholarly journals Analisis Insentif Perpajakan Terhadap Realisasi Penerimaan Perpajakan Tahun 2020

2021 ◽  
Vol 2 (2) ◽  
pp. 57-67
Author(s):  
Dani Andrean Widodo ◽  
Ni Ketut Millenia Krisnayanie
Keyword(s):  
Income Tax ◽  
Large Scale ◽  
Manufacturing Industry ◽  
Value Added ◽  
Tax Revenue ◽  
Economic Decline ◽  
Value Added Tax ◽  
Tax Incentive ◽  
Work From Home ◽  
The Government

The growth in the tax revenue component at the end of March 2020 was still sourced from taxes on household consumption, although tax revenues also still depended on the pressure from the weakening trend in the manufacturing industry and international trade activity, as well as the weakening economic activity of the spread of Covid-19. In line with the existence of regulations related to Work From Home (WFH) for both the government and private sectors, a slowdown in business activities began at the end of March 2020 which reduced the handover of the country which would then enter Domestic Value Added Tax (PPN DN) revenue in the month April 2020. This condition is likely to continue and contract even more in May, considering that in April some regions had implemented Large-Scale Social Restrictions (PSBB) in several affected areas. As the going in Indonesia, tax revenue in the first quarter of 2020 was recorded to have contracted or minus up to 2.5%. Several tax instruments after being used for handling Covid-19 are Corporate Income Tax and Import Tax (PDRI) consisting of several types, namely Income Tax (PPh) Article 22 imports, PPh Article 22 Exports, Import Value Added Tax (PPN), and Luxury Goods Sales Tax (PPnBM). The Minister of Finance issued Regulation of the Minister of Finance Number 23 of 2020 (PMK 23 of 2020) Regarding Tax Incentives for Taxpayers Affected by the Covid-19 Virus Outbreak. The provision of this incentive is a response from the government to the decline in productivity of business actors due to the economic decline of taxpayers due to this epidemic. This study aims to analyze the tax incentive tax on the realization of tax revenue in 2020 whether it is relevant and can help people ease the economic burden built by the spread of Covid-19 in Indonesia.

scholarly journals Tax Administration Issues on Revenue Recognition after IFRS 15 Adoption in Indonesia

2021 ◽  
Vol 17 (2) ◽  
pp. 169-182
Author(s):  
Prianto Budi Saptono ◽  
Ismail Khozen
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Tax Law ◽  
Value Added Tax ◽  
Revenue Recognition ◽  
Compliance Cost ◽  
Compliance Costs ◽  
Directorate General ◽  
Income Tax Law ◽  
Depth Interviews

This study aims to provide a brief and analytical reporting on IFRS 15 adoption in Indonesia into PSAK 72 related to Income Tax and Value Added Tax issues that may arise. We use literature studies to collect data and strengthen it with in-depth interviews of taxpayers, PSAK standard setter, tax consulting practicioner, and Directorate General of Taxes official. Our findings demonstrate the need for entities to consider taxation issues that may arise due to revenue recognition developments. Unconformity that may arise between accounting and tax requires the entity to explain these differences by documenting them early. Taxpayers need to underline the burden of compliance arising from the IFRS 15 adoption, which is the compliance costs in the form of mark-to-market and realization taxation. In implementing PSAK 72 to align with the realization principle in the Income Tax Law, the taxpayer compliance cost will increase by making detailed fiscal reconciliations. From the VAT perspective, the Tax Paying Entrepreneurs need to make contract adjustments with the counterparty to ensure that the time of supply is the basis for determining the VAT payable. This research presents the gap between accounting and taxation so that it can be a lesson for application in other countries.

scholarly journals ANALISIS PENERAPAN PPN DAN PPH PASAL 22 ATAS PENGADAAN BARANG PADA KANTOR BADAN PENGAWASAN KEUANGAN DAN PEMBANGUNAN PERWAKILAN SULAWESI UTARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Arifatul Mufarokhah ◽  
Jullie J. Sondakh ◽  
Sonny Pangerapan
Keyword(s):  
Local Governments ◽  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Applicable Law ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
The Government ◽  
Tax Reporting ◽  
Descriptive Method

The treasurer as functional officer has the obligation to deposit and report the tax payable. Examples of taxes that must be deposited and reported by the treasurer are Value Added Tax and Tax Article 22 in the activities of procurement of goods. Procurement of goods for the government is a process of activities to meet or provide the needs and supply of goods for central and local governments. The purpose of this study is to know how to calculate, deposit, and report Value Added Tax and Income Tax Article 22 on Procurement of Goods at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara. This research method using qualitative descriptive method. The result of the research shows that the calculation of Value Added Tax is subject to 10% tariff and for Tax of Article 22 is charged 1.5% tariff then deposited using billing code to Bank BNI. Calculation of VAT and Income Tax Article 22 in 2017 at Kantor Badan Pengawasan Keuangan dan Pembangunan Perwakilan Sulawesi Utara is in conformity with the applicable law, but there are still some calculations performed by the treasurer that is not appropriate. In the case of reporting the treasurer does not report, the treasurer should conduct tax reporting in accordance with the rules stipulated by the Minister of Finance and the Directorate General of Taxes in order not to be subject to sanctions on tax administration.Keywords : Calculation, Deposit, Reporting, Value Added Tax, Income Tax Article

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