scholarly journals Program Pendampingan Pemungutan Pajak Yayasan Keagamaan

2019 ◽  
Vol 3 (1) ◽  
pp. 13
Author(s):  
Hanik Susilawati Muamarah ◽  
Marsono Marsono ◽  
Arifah Fibri Andriani
Keyword(s):  
Income Tax ◽  
Service Providers ◽  
The State ◽  
Mentoring Program ◽  
Tax Collection ◽  
Tax Laws ◽  
Tax Deduction ◽  
Laws And Regulations

This mentoring program aims to provide an understanding of the provisions of tax collection by religious foundations, such as the MRBJ Foundation managing the Great Mosque of Bintaro Jaya located in Bintaro Jaya, South Tangerang. In carrying out its activities, the MRBJ Foundation involves and makes payments to several parties, such as lecturers, doctors, and service providers. However, so far, the foundation has not fully understood the provisions regarding the tax deduction. Politeknik Keuangan Negara STAN (PKN STAN) conducts assistance to identify objects and calculate the amount of payable income tax that must be deducted or collected, which is deposit to the state treasury, up to the reporting of the Income Tax Period SPT. The results of the assistants are expected to enable the MRBJ foundation to analyze itself and carry out its obligations as a cutter/collector per the provisions of tax laws and regulations. 

scholarly journals PAJAK PENGHASILAN TERHADAP TENAGA KERJA ASING SEBAGAI SUBYEK HUKUM PAJAK

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 266
Author(s):  
Hendy Ramadhan
Keyword(s):  
Income Tax ◽  
Foreign Worker ◽  
Legal Order ◽  
Foreign Workers ◽  
Legal Basis ◽  
Tax Laws ◽  
The Subject ◽  
Tax Deduction ◽  
Laws And Regulations ◽  
Tax Regulation

Foreign workers who work in Indonesia, have rights and obligations that are governed by the laws and regulations applicable in Indonesia, including rules relating to taxation. The foreign workers residing in Indonesia may be subject to tax laws in Indonesia. For the implementatio of legal order in the field of taxation, there is a need to apply the law of income tax on foreign workers who work in Indonesia. This paper discusses the legal basis for the imposition of foreign workers income tax in Indonesia as well as the form of liability for violations of income tax regulation on foreign workers in Indonesia. Based on this paper, foreign worker is one of the subject of income tax in Indonesia and can be subject to domestic tax or foreign tax subject depending on how long they have worked in Indonesia. Whereas in the event of any fraud related to the income tax on foreign worker, in the case the tax deduction is done by the company where the foreign worker is working, then the sanction given to the party who withholds the income tax.

scholarly journals EVALUASI PELAKSANAAN PEMUNGUTAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 22 WAJIB PUNGUT BUMN PADA PT. TELEKOMUNIKASI INDONESIA CABANG MANADO

2020 ◽  
Vol 15 (2) ◽  
pp. 83
Author(s):  
Romullo Matthew Salaki ◽  
Harijanto Sabijono
Keyword(s):  
Qualitative Research ◽  
Income Tax ◽  
National Development ◽  
The State ◽  
Assessment System ◽  
Research System ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
State Revenue

Taxation is the sector that produces the most in an effort to increase state revenue. Through taxation, Indonesia is better able to submit requests for national development and other sector allocations. The appropriate method used in the special tax sector is a tax collection system that memebri for taxpayers, collect, deposit, and report the tax payable to the state treasury. The purpose of this study was to study the Evaluation of the Implementation of Collection, Depositing and Reporting of Income Tax Article 22 Obligatory SOE Levies at PT. Telekomunikasi Indonesia, Manado Branch. This research uses a descriptive qualitative research system. The results of research at PT. Telekomunikasi Indonesia, Manado Branch, can be accessed by collecting, depositing, and reporting income tax PP 22 mandatory SOE levies using a self-assessment system that is a tax collection system that authorizes taxpayers in the regulation of applicable tax invitations.

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 Analisis Pemahaman Pajak Oleh Bendaharawan Pemerintah Daerah (Studi Kasus Pada Kabupaten Pasaman Barat)

2018 ◽  
Vol 6 (1) ◽  
pp. 1205
Author(s):  
Yeniwati Yeniwati ◽  
Nayang Helmayunita ◽  
Nurzi Sebrina
Keyword(s):  
Local Government ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Government Organization ◽  
Tax Laws

As parties that do the cutting and tax collection, the Government's Treasurer must understand tax aspects, especially with regard to the obligation to do the cutting and/or collection of income tax, value added tax Value (VAT), this research aims to know the extent to which understanding of the Treasurer of the local Government about the tax laws, in particular the income tax 21, 22, 23 and VAT through the training by bringing a resource person competent in the field of taxation. It is a descriptive analysis of the research by disseminating a questionnaire to the response that is the Treasurer of the local government organization in Pasaman Barat. The results showed that there is still a lack of understanding of the Treasurer of local government organization in Pasaman Barat on taxation legislation particularly income tax and VAT. The most difficult thing they understand is about the set fee and imposed sanctions against violations of income tax. Because so importance of the Treasurer of the local government in terms of tax collection that resulted in increased locally-generated revenue, It is expected the Treasurer of each local government organization in the area especially in Pasaman Barat can understand more about the tax laws through training as well as workshops on taxation.Keywords: treasurer, income tax, value added tax

scholarly journals PAJAK E-COMMERCE DI KABUPATEN SUMENEP: APA KATA MEREKA?

2020 ◽  
Vol 10 (2) ◽  
pp. 159-172
Author(s):  
Imam Rofiqi ◽  
Moh. Faisol
Keyword(s):  
Qualitative Research ◽  
Data Reduction ◽  
Service Providers ◽  
The State ◽  
The Other ◽  
Data Presentation ◽  
Business People ◽  
Analysis Tools ◽  
Electronic Transactions ◽  
Laws And Regulations

Taxes were the main state of income that used as a tool to finance government activities. One of the means to increase revenue in this state is tax sector, DJP imposes taxes on electronic transactions (e-commerce). The problems from this situation of PMK have maked traders or service providers and marketplace platform providers have to cut taxes (PPN and PPnBM) on each transaction, thus making the transactions complicated, in fact the selling value of goods will be of high value with the imposition of the taxes. This qualitative research was conducted in Sumenep Regency by interviewing 13 informants; 1 academician and 12 business people and e-commerce users. The results of the interview our analyzed, the starting from data reduction, data presentation, and drawing conclusions that assisted by analysis tools of NVivo 12. The results of this research are (1) some taxpayers do not know PMK 210 regarding e-commerce tax. That matter because they have not gotten socialization and are not willing to seek information related the regulations; and (2) the existence of the e-commerce tax consider to be valid. Because taxes payment to the state will return to community, like as a infrastructure, and the other determined by laws and regulations.

MODERN TRENDS OF INCREASING THE INCOME BASE OF REGIONAL BUDGETS IN THE CONDITIONS OF AN UNSTABLE ECONOMY

2021 ◽  
Vol 14 (1) ◽  
pp. 159-166
Author(s):  
Nina Ilinishna MALIS ◽  
◽  
Larisa Petrovna GRUNDEL ◽  
Keyword(s):  
Income Tax ◽  
Negative Impact ◽  
The State ◽  
Property Taxes ◽  
Energy Prices ◽  
Tax Collection ◽  
Difficult Situation ◽  
World Energy ◽  
Tax Regimes ◽  
Regional Budgets

The difficult economic situation in Russia, associated with both the coronavirus epidemic and the decline in world energy prices, had an extremely negative impact on the state of the revenue base of budgets of all levels, but the budgets of the subjects of the federation found themselves in the most difficult situation due to the fall in tax bases for budget-forming taxes – income tax, property taxes and taxes under special tax regimes. In this situation, the search for ways to increase tax collection is extremely important. It seems that there is a need to change the approach to taxation of income and property of individuals and to tighten control over tax collection.

scholarly journals KONTRIBUSI PEMUNGUTAN PAJAK OLEH BENDAHARA PENGELUARAN PEMERINTAH TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO TAHUN 2013-2017

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Elyakim Tande Padang ◽  
Jullie J. Sondakh ◽  
Lidia M. Mawikere
Keyword(s):  
Income Tax ◽  
Government Expenditure ◽  
Tax Revenue ◽  
Tax Collection ◽  
State Revenue ◽  
Analysis Technique ◽  
The Government ◽  
Tax Deduction ◽  
Classification Table ◽  
Year 2013

Government Expenditure Treasurer is a party that carries out tax deduction from expenditures originating from State Revenue and Expenditure Budget or Regional Revenue and Expenditure Budget. This study aims to know the contribution of tax collection by the government treasurer of income tax revenues at the KPP Pratama Manado Year 2013-2017. The method of analysis in this research is quantitative associative by using contribution analysis technique. In accordance with the classification table of contribution criteria it can be seen that the rate of tax collection contribution by the Government Treasury is high or strongly contribute to income tax revenue in KPP Pratama Manado Year 2013-2017.Keywords: Contribution of Tax Collection, Tax Receipts

scholarly journals ANALISIS PERHITUNGAN PAJAK PENGHASILAN PASAL 25 PADA PT. SURYA FAJAR MAS MANADO

2020 ◽  
Vol 15 (2) ◽  
pp. 77
Author(s):  
Ryan Yngwie Mamahit ◽  
Harijanto Sabijono ◽  
Stanley Kho Walandouw
Keyword(s):  
Quantitative Study ◽  
Income Tax ◽  
The State ◽  
Corporate Income Tax ◽  
General Fund ◽  
Tax Laws ◽  
Tax Payments ◽  
A Company

Tax is main source of revenue for financing all govermental expenditures, both in terms of development and activities related to the interests of the country. Used also for general fund expenses related to the duty of the state to govern. PT. Surya Fajar Mas is a company engaged in the construction field. Company made tax payments, one of which is that the corporate income tax income tax Article 25. This study aims to determine the calculation, depositing, and reporting of income tax Article 25 on PT. Surya Fajar Mas. This study used a quantitative study. The result shows that the calculation of income tax artile 25 at PT. Surya Fajar Mas was correct and in correcting the fiscal in accordance with the applicable tax laws. It is recommended that both operasional and administrative and general as well as other expenses should be substantiated with strong and valid evidance.

PERANAN MANAJEMEN PAJAK PENGHASILAN DALAM MEMINIMALKAN BEBAN PAJAK PENGHASILAN TERUTANG CV PCIW

2017 ◽  
Vol 1 (2) ◽  
pp. 56-65
Author(s):  
Christine Sada Meyranda Marpaung
Keyword(s):  
Income Tax ◽  
Tax Planning ◽  
The State ◽  
Assessment System ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Tax Management ◽  
Management Functions ◽  
Tax Expense

Income tax is an expense that must be paid by the taxpayer to the State because of theincome that the taxpayer earns. For taxpayers, the amount of tax expense is as little aspossible. By utilizing the tax collection system which is a self assessment system,taxpayers can calculate their own income tax amount that must be paid to the State sothat the taxpayer's business arises to minimize the tax expense on income owed. Thepurpose of this research is to find out the taxpayer's efforts in minimizing the incometax payable which can be done by applying income tax management in accordance withits functions namely tax planning, tax organizing, tax leading and tax controlling. Inthis research, tax planning is carried out by the author by analyzing whether there arecosts that were previously not deductible to be deductible, analyzing whether there isincome that was taxable can be changed to non taxable. Tax organizing, tax leadingand tax controlling are tax management functions that support the effectiveness of theimplementation of income tax management in minimizing the income tax expense.

scholarly journals PANCASILA SEBAGAI DASAR FALSAFAH PAJAK DI INDONESIA

to-ra ◽  
2019 ◽  
Vol 5 (1) ◽  
pp. 26
Author(s):  
Thomas Abbon
Keyword(s):  
The State ◽  
State And Society ◽  
Tax Laws ◽  
National Consensus ◽  
Basic Philosophy ◽  
Laws And Regulations

Abstract It has become a national consensus that the Pancasila is the basic philosophy of the state and nation of Indonesia, which underlies all actions and deeds in the life of the state and society. Through TAP MPRS No. XX / MPRS / 1966 it has been established that Pancasila is the source of all sources of law in Indonesia. The consequence is that any existing laws and regulations must be based and must not con ict with Pancasila, including taxation.   Keywords: national consensus; Pancasila; tax; laws and regulations.

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