scholarly journals PENGENAAN PAJAK PENGHASILAN ATAS WARIS DAN HIBAH DALAM PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN DI KOTA PADANG

2019 ◽  
Vol 4 (2) ◽  
pp. 111
Author(s):  
Benny Oktario ◽  
Neneng Oktarina
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Field Research ◽  
Primary Sources ◽  
Director General ◽  
Tax Collection ◽  
State Revenue ◽  
The People ◽  
Straight Line ◽  
The City

<p><em><span>Income Tax (PPh) is one of several types of tax, which is one of the primary sources of state revenue for development, which aims to improve the welfare and prosperity of the people. Income Tax (PPh) is regulated in Government Regulation number 34 of 2016. Where in each transfer of rights carried out by the taxpayer will be subject to Income Tax, but there is a transfer of rights excluded from the imposition and collection of Income Tax as stipulated in the Director-General of Taxes Regulation Number 30 / PJ / 2009, namely the removal of reasons due to inheritance and grants to blood families in a </span></em><em><span lang="PT-BR">straight</span></em><em><span> line. From this income tax collection, it is necessary to know some problems that arise. The issues, namely First, how is the imposition of Income Tax on inheritance and grants in the transfer of rights to land and buildings in the City of Padang. Second, is the Constraint in imposing income tax on estate and concessions in the removal of rights to land and buildings in the City of Padang. The research method used is an empirical juridical approach, and this research is descriptive-analytical as well as collecting data in the form of document studies and field research. Based on the results of the study, it was found that: The imposition of income tax on inheritance and grants in the transfer of rights to land and buildings in Padang city can be excluded from tax collection by submitting an income tax certificate for inheritance and donations between blood families in a straight line. Constraints in imposing Income Tax on estate and awards in the transfer of rights to land and or buildings in the city of Padang, are still taxpayers who have an NPWP but do not report their annual SPT and there are taxpayers who are not registered at the Tax Office and do not have NPWP, which causes the SKB application to be rejected or not granted.</span></em></p>

scholarly journals Asas Keadilan Pemungutan Pajak dalam Peraturan Pemerintah No 23 Tahun 2018 Tentang Pajak Penghasilan

2021 ◽  
Vol 2 (1) ◽  
pp. 6-10
Author(s):  
Made Dwi Surya Suasa ◽  
I Made Arjaya ◽  
I Putu Gede Seputra
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Minimum Cost ◽  
Vertical Equity ◽  
Cost Of Living ◽  
Tax Collection ◽  
Tax Revenues ◽  
The Government

In mid-2018, the government issued new regulations in the field of taxation which is expected to be an increadible impact for tax revenues. The rules are set out in the Government Regulation Number 23 Year 2018 regarding Income Tax on Income Effort Received or Provided Taxpayers Who Have Specific Gross Distribution (Government Regulation Number 23 Year 2018). Various responses from the community came after the release of the Government Regulation. One is the aspect of fairness in the taxation of income that seems to be ruled out with the advent of the Government Regulation. The principle of fairness in income tax collection adheres to vertical equity, the higher the income (net) earned or received by the higher taxes that are owed. Vertical Justice not accommodated in the regulation is to make the basis for the calculation of gross turnover tax payable. As a result, taxpayers who have the same gross turnover is considered to have the same economic additional capabilities. Estuary of the principle of vertical equity is a theory that emphasizes the style bear minimum cost of living.

scholarly journals Pelaksanaan Pendaftaran Peralihan Hak atas Tanah Bekas Adat yang Belum Bersertifikat (Studi di Desa Ambit Kecamatan Waled Kabupaten Cirebon)

2021 ◽  
Vol 1 (2) ◽  
pp. 165-183
Author(s):  
Melatul Aliyah ◽  
Fifik Wiryani ◽  
Isdian Anggraeny
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Field Research ◽  
Land Registration ◽  
The People ◽  
The Government ◽  
Customary Land

This study aims to find out all procedures for the transfer of rights to ex-customary land that have not been certified along with the requirements that must be completed to register the transfer of rights to ex-customary land that has not been certified as well as to find out the problems faced by the people of Ambit Village related to the registration of the transfer of rights to land. former customs and solutions for their solutions. The research method used is field research with an empirical juridical approach that is based on field research and interviews and is adapted to legal conditions. The results of the study can be concluded that the registration of the transfer of rights to former customary land that has not been certified in Ambit Village has been carried out in accordance with the provisions of the government regulation of land registration No. 24 of 1997. There are several problems that arise in the process of registering the transfer of rights to former customary land that has not been certified, such as land parcels that are still in dispute and there is no proof of SPPT PBB payment from the previous owner. It can be concluded that the community must follow the procedure and register their land with complete required documents and pay taxes on time. Abstrak Penelitian ini bertujuan untuk mengetahui seluruh prosedur peralihan hak atas tanah bekas adat yang belum bersertifikat beserta persyaratan-persyaratan yang harus dilengkapi untuk mendaftarkan peralihan hak atas tanah bekas adat yang belum bersertifikat serta mengetahui permasalahan yang dihadapi oleh masyarakat Desa Ambit terkait dengan pendaftaran peralihan hak atas tanah bekas adat beserta solusi penyelesaiannya. Metode penelitian yang digunakan adalah penelitian lapangan dengan pendekatan yuridis empiris yang didasarkan pada penelitian lapangan dan wawancara serta disesuaikan dengan keadaan hukum. Hasil penelitian dapat disimpulkan bahwa Pelaksanaan pendaftaran peralihan hak atas tanah bekas adat yang belum bersertifikat di Desa Ambit telah dilaksanakan sesuai dengan ketentuan peraturan pemerintah pendaftaran tanah No. 24 Tahun 1997. Terdapat beberapa permasalahan yang timbul dalam proses pendaftaran peralihan hak atas tanah bekas adat yang belum bersertifikat seperti bidang tanah masih dalam keadaan sengketa serta tidak ada bukti pembayaran SPPT PBB dari pemilik sebelumnya. Dapat disimpulkan bahwa masyarakat harus mengikuti prosedur dan mandaftarkan tanahnya dengan dokumen persyaratan lengkap serta membayar pajak tepat waktu.

scholarly journals La inversión pública y la reducción de la pobreza en la ciudad de Portoviejo

ECA Sinergia ◽  
2019 ◽  
Vol 10 (2) ◽  
pp. 7
Author(s):  
Nohemi Monserrate Palacios ◽  
Jasson Luis Zambrano ◽  
Manuel Andrés Ubillus
Keyword(s):  
Public Investment ◽  
Field Research ◽  
Investment Projects ◽  
Calidad De Vida ◽  
Education And Health ◽  
The People ◽  
Palabras Clave ◽  
Study Population ◽  
Basic Services ◽  
The City

  Las ideas que a continuación se desarrollan permiten aproximarse al conocimiento de aquellos aspectos que caracterizan a la inversión pública y su influencia en la reducción de la pobreza en la ciudad de Portoviejo, durante el periodo 2013- 2016 el cual se enfoca en identificar como las personas de esta localidad se han beneficiado con proyectos realizados por entidades gubernamentales y han incidido en su calidad de vida. Para lograr llevar a cabo este trabajo, inicialmente se obtuvo información de diversas fuentes como libros, folletos, páginas web, el GAD Municipal para conocer la inversión generada dentro de la ciudad. Mediante la investigación de campo se logró determinar que aproximadamente el 50% de la población objeto de estudio, obtiene sus ingresos a través de la informalidad, seguido del subempleo, identificando una cifra alarmante en la población de estudio, ya que sólo cuatro de cada 100 habitantes posee un trabajo fijo. Por otra parte, de las personas que se beneficiaron con los proyectos de inversión pública realizados, la mayoría de ellos se benefició con viviendas y un tercio de los mismos, de los servicios de educación y salud, mientras que en lo referente a servicios básicos realizados en esta localidad en el periodo de estudio, no alcanza el uno por ciento.   Palabras clave: Inversión, estado, pobreza, desarrollo, crecimiento.   ABSTRACT   The ideas that are developed below allow us to approach the knowledge of those aspects that characterize Public Investment and its influence in the reduction of poverty in the city of Portoviejo, during the period 2013-2016 which focuses on identifying how people from this locality they have benefited from projects carried out by government entities and have had an impact on their quality of life. To achieve this work, initially obtained information from various sources such as books, brochures, web pages, the Municipal GAD to know the investment generated within the city. Through field research it was possible to determine that of the population under study, almost half of it obtains its income through informality, followed by underemployment, identifying an alarming figure in the study population, since only four of every 100 inhabitants has a fixed job. On the other hand, of the people who benefited from the public investment projects carried out, most of them benefited from housing and a third of them, from education and health services, while in terms of basic services provided. in this locality in the period of study, it does not reach one percent.   Keywords: Investment, state, poverty, development, growth.

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.

TINJAUAN EKONOMI SYARIAH TERHADAP STRATEGI BISNIS UNIQ DRINK HEALTHY HERBAL DRINK KOTA LHOKSEUMAWE

2021 ◽  
Vol 5 (1) ◽  
pp. 140-160
Author(s):  
Hidayatina Hidayatina ◽  
Suci Lailatul Laila
Keyword(s):  
Business Strategy ◽  
Islamic Law ◽  
Field Research ◽  
Traditional Concept ◽  
International Media ◽  
Central Java ◽  
The People ◽  
Qualitative Descriptive ◽  
Production Strategy ◽  
The City

The driving factor for the increased consumption of herbal medicine is the widespread issue of back to nature voiced by the international media. UniQ Drink Healthy Herbal Drink is a contemporary herbal drink from Central Java, which found an innovation with a traditional concept to become modern. The large number of herbal drink enthusiasts has attracted the attention of Mrs. Adis to become an entrepreneur in the herbal drink UniQ Drink Healthy Herbal Drink in the city of Lhokseumawe. The objectives of this research are: To examine the business strategy of UniQ Drink Healthy Herbal Drinks in general and based on a sharia economic perspective? The method used is in the form of field research with a qualitative descriptive approach. The results of this study explain that: a) UniQ Drink's business strategy is in accordance with the production and marketing strategy, in its production strategy the company does not use chemicals and preservatives and its management is still traditional. b) This business has not implemented a business strategy in accordance with Islamic law, including the facts that are not in the packaging label which are not indicators of production and expiration dates and in financial records, but the company always gets out of the amount earned by 20% of the amount obtained to give to the people.

scholarly journals INTERAKSI FRAKSI DALAM PROSES PENGAMBILAN KEPUTUSAN PUBLIK (Studi Organisasi DPRD Kota Malang 2010, Atas Kasus Pasar Tradisional Dinoyo Dan Blimbing Menjadi Pasar Moderen Di Kota Malang)

2017 ◽  
Vol 6 (1) ◽  
pp. 15
Author(s):  
Maria Susana Nedo
Keyword(s):  
Decision Making ◽  
Political Communication ◽  
Field Research ◽  
The Political ◽  
Final Decision ◽  
Development Projects ◽  
The People ◽  
Political Interaction ◽  
The City ◽  
Public Decision

Abstract:This study aimed at describing the interaction of the factions in the organization's decision-making process DPRD Malang; with a focus on the kind of interaction both internally and externally fraction of the party over government policies Malang in development projects / peralian traditional market status and Dinoyo Blimbing Malang into Modern market in the city of Malang. Based on the results of field research (Member of Parliament Malang in Malang Parliament Office II) and analysis of data regarding political interactions between members of the board in a fraction in DPRD Malang; especially the interactions between the factions with regard to public decision making (policy Making) in the case of market Dinoyo and Blimbing can be seen the political interaction between the factions in the organization DPRD Malang in various forms, including: conflict, Accommodation, Compromise, and the Coalition in the process of pushing or thwart development policy and the transitional status of both markets.Although the final decision through voting; DPRD Malang still approve policies Dinoyo market development and market Blimbing as the modern market, since the beginning of the discussion on the construction of two projects in the city parliament Malang occur Pros and Cons of each-each faction will be the plan. Semuannya behalf of the interests of the people to remain grounded in their respective party platforms. The difficulties in the market building approvals showed adannya interaction among factions in the party's internal and external parties on development projects in both markets. The change of final views and policies fractions as a result of lobbying-lobbying in the political interaction between factions both in the form of cooperation (Pro) and the opposition (Counter) shows the form of interaction in political communication who conducted members of the faction DPRD Malang internal and external parties resulting in a decision together though through a vote to approve the construction of traditional markets and Dinoyo Blimbing into Modern market. Keywords: Fraction of DPRD II Malang, Interaction and Political Communication, Public Decision

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 Implementation of the Policy on the Construction of Cheap Houses for Low-Income Communities in Palembang City, South Sumatera Province

2021 ◽  
Vol 3 (2) ◽  
pp. 56-68
Author(s):  
Hamdi Darmawan ◽  
Ermaya Suradinata ◽  
Rossy Lambelanova ◽  
Sampara Lukman
Keyword(s):  
Low Income ◽  
Social Life ◽  
Government Regulation ◽  
Conflicts Of Interest ◽  
Low Cost ◽  
Regulatory Reform ◽  
The People ◽  
The Social ◽  
Low Cost Housing ◽  
The City

As one of the oldest cities in Indonesia, Palembang City is included in the ranks of the most populated cities in Indonesia. It should pay attention to the social life of its people, especially in terms of place of residence and residence. Since the issuance of Law Number 1 of 2011 and Government Regulation Number 64 of 2016 concerning low-cost housing, it has not been running optimally. Therefore, researchers are interested in researching implementing low-cost housing policies in the city of Palembang. This research uses qualitative methods with observation techniques, in-depth interviews with informants supported by various related documents. This study uses the concept of wisdom, the process of implementing wisdom, the factors that influence the implementation of wisdom. The results of this study indicate that the performance of low-cost housing for the people in Palembang City has not been optimal due to various dominant factors, namely communication and conflicts of interest between agencies so that it requires a strategy by carrying out different incremental policies such as regulatory reform, increasing resources, forming public opinion, and cooperation. With private parties.

scholarly journals Pemahaman Usaha Mikro Kecil Menengah Terhadap Penerapan Peraturan Pemerintah No. 23 Tahun 2018 Tentang Penurunan Tarif Pajak Penghasilan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Gunawan Hartadi ◽  
Bambang Suryono ◽  
Titik Mildawati
Keyword(s):  
Qualitative Research ◽  
Income Tax ◽  
Government Regulation ◽  
Expectancy Theory ◽  
State Revenue ◽  
Online Sales ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact

UMKM is considered as one of primary contributors to state revenue. Due to its largest tax contributor, UMKM, the Small-Medium Enterprises (SMES), is authorised by government perceiving distinctive final income tax. Since July 1st 2018, its income tax changed from 1% of gross turnover to 0.5% owing to a regulation PP No. 23 of 2018. Therefore, this study aimed to investigate the impact of PP No. 23 of 2018 application on the SMEs' desires to expand their business. Through this regulation, the calculation of income tax for SMEs has been converted 1% of gross turnover to 0.5%. This study applied qualitative research with an expectancy theory. In this study, the interviews were conducted to three informants. As the results, this study indicated that the government regulation assisted improving the desires of SMES to escalate their businesses. Then, the SMES generally did not understand the new regulations due to lack of socialization about PP No. 23 of 2018. Moreover, the regulation was identified as an encouragement so that SMEs would not divert into online sales system. Thus, the respondents running SMEs suggested the government to synchronize both central and regional regulations so that SMEs sectors could be increased rapidly.

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