scholarly journals IMPLIKASI PUTUSAN MAHKAMAH KONSTITUSI TERHADAP PAJAK DAERAH

2018 ◽  
Vol 1 (2) ◽  
pp. 1-8
Author(s):  
Benny Gunawan Ardiansyah
Keyword(s):  
Local Governments ◽  
Fiscal Decentralization ◽  
Big Bang ◽  
Tax Law ◽  
Double Taxation ◽  
Tax Collection ◽  
Local Taxes ◽  
The Big Bang

The change in political government of Indonesian, that had taken place in the "big bang decentralization" era, create the  decentralization of power. In the fiscal decentralization, the local governments has the power to manage theirs’ finances, including tax collection. But, actually local governments can levy taxes only if there are  any assignment  from the legislators or conducted by the constitution. The extention of the local tax object produces several problems,particularly double taxation between federal and local taxes. Constitutional Court's decision for the golf tax implied the questions about the legitimacy of local taxes. Meanwhile, the construction of tax law encountered any problems, such as the legislators’ mind of state, tend to be undemocratic, tortuous and any potential overlap of double taxation in Indonesia. Perubahan politik pemerintahan Indonesia, yang terjadi pada era “big bang decentralization”, mendesak adanya desentralisasi kekuasaan. Dalam hal desentralisasi fiskal, pemerintah daerah dapat mengelola keuangannya sendiri, termasuk pemungutan pajak. Pemerintah daerah hanya dapat memungut pajak jika ada pendelegasian dari legislator nasional atau diamanatkan oleh konstitusi. Ekstensifikasi objek pajak daerah menimbulkan beberapa permasalahan, terutama ketika terjadi pajak ganda, yaitu objek pajak daerah sekaligus objek pajak pusat. Putusan MK atas pajak golf dapat berimplikasi terhadap legitimasi pajak daerah lainnya. Sementara itu, penyusunan hukum pajak menemui beberapa kendala, misalnya adanya kerancuan berpikir, cenderung tidak demokratis, berliku-liku dan terkesan tumpang tindih yang berpotensi adanya praktik pajak ganda di Indonesia.

scholarly journals ANALISIS FAKTOR-FAKTOR YANG MENGHAMBAT ACCOUNT REPRESENTATIVE UNTUK MENERBITKAN SURAT TAGIHAN PAJAK DALAM RANGKA MELAKSANAKAN UNDANG- UNDANG KETENTUAN UMUM DAN TATA CARA PERPAJAKAN (STUDI KASUS PADA KPP PRATAMA BANGKO)

2018 ◽  
Vol 1 (2) ◽  
pp. 47-56
Author(s):  
Imam Nurhadi ◽  
Fadlil Usman
Keyword(s):  
Local Governments ◽  
Fiscal Decentralization ◽  
Big Bang ◽  
Tax Law ◽  
Self Assessment ◽  
Double Taxation ◽  
Tax Collection ◽  
Local Taxes ◽  
The Big Bang

The change in political government of Indonesian, that had taken place in the "big bang decentralization" era, create the  decentralization of power. In the fiscal decentralization, the local governments has the power to manage theirs’ finances, including tax collection. But, actually local governments can levy taxes only if there are  any assignment  from the legislators or conducted by the constitution. The extention of the local tax object produces several problems,particularly double taxation between federal and local taxes. Constitutional Court's decision for the golf tax implied the questions about the legitimacy of local taxes. Meanwhile, the construction of tax law encountered any problems, such as the legislators’ mind of state, tend to be undemocratic, tortuous and any potential overlap of double taxation in Indonesia. Program Self Assessment merupakan amanah dari Undang-Undang Tata Cara dan Ketentuan Umum Perpajakan (UU KUP) yang mewajibkan Wajib Pajak untuk menghitung, memperhitungkan, membayar, dan melaporkan jumlah pajaknya sendiri yang seharusnya terhutang sesuai dengan ketentuan peraturan perundang-undangan perpajakan. Tugas fiskus, dalam hal ini Account Representative (AR) adalah memastikan apakah Wajib Pajak telah melaksanakan kewajiban perpajakannnya sesuai dengan ketentuan peraturan perundang-undangan perpajakan yang berlaku, dengan merujuk pada UU KUP sebagai dasar dan ketentuan utamanya. Tiap AR diberi tugas oleh  Kepala  Kantor Pelayanan Pajak (KPP) untuk mengawasi beberapa Wajib Pajak.  AR  mengawasi  kewajiban  Wajib Pajak melalui sistem yang ada pada KPP. Apabila terdapat Wajib Pajak yang belum memenuhi kewajibannya sesuai dengan yang ditentukan oleh UU KUP, maka AR punya kewajiban untuk menegur   dengan menerbitkan   Surat   Tagihan   Pajak   (STP).   Dalam pelaksanaan sebenarnya masih banyak Wajib Pajak yang tidak menjalankan kewajiban self assessment mereka dengan benar, dan tidak dilakukan teguran oleh AR melalui penerbitan STP.

Fiscal decentralization in Korea

2018 ◽  
Vol 7 (3) ◽  
pp. 279-290 ◽  
Author(s):  
Im Gon Cho
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
National Government ◽  
Policy Recommendations ◽  
Content Type ◽  
Low Level ◽  
Local Taxes ◽  
Local Municipalities ◽  
High Level

Purpose The purpose of this paper is to make policy recommendations for the current fiscal decentralization discussion by examining the operating mechanisms of local taxes, unconditional grants, and conditional grants within the fiscal relationships between the national government and local governments in Korea. Design/methodology/approach After examining the current fiscal relationships between the national government and the local governments, this paper analyzes trends of local taxes, unconditional grants from both national and high-level local governments, and conditional grants from both national and high-level (or provincial level) local governments between 2002 and 2015. Local governments are classified into high-level local governments, and three types of low-level local governments are: si, kun, and ku. Findings Since the structure of local government finances in Korea is very complicatedly intertwined, the present decentralization discussion regarding increasing the share of local tax revenues may not achieve its purpose of fiscal decentralization. The authorities in charge of revenue allocation should be first decentralized at high-level local governments; high-level local governments should then arrange unconditional and conditional grants from high-level local governments to low-level local governments while taking into consideration unconditional and conditional grants from the national government to low-level governments. Originality/value The dichotomy between the central government and local municipalities has been utilized in the existing discussion regarding fiscal decentralization in Korea, but this study highlights the important resource allocation roles of high-level local governments.

scholarly journals Analisis Pengaruh Dana Alokasi Umum (Dau), Pajak Daerah, Dan Jumlah Penduduk Terhadap Pertumbuhan Ekonomi Di Provinsi Nusa Tenggara Barat Tahun 2011-2017

2020 ◽  
Vol 4 (1) ◽  
pp. 130-139
Author(s):  
Filza Andrian Maulana ◽  
Dwi Susilowati
Keyword(s):  
Economic Growth ◽  
Local Governments ◽  
Total Population ◽  
Central Government ◽  
Fiscal Decentralization ◽  
Panel Data Analysis ◽  
Secondary Data ◽  
Analysis Method ◽  
Local Taxes ◽  
Financial Balance

This study aims to determine the effect of general allocation funds (DAU), local taxes, and population on economic growth in West Nusa Tenggara Province. Fiscal decentralization is one form of authority that local governments have since the enactment of Law no. 22 of 1999. The implementation of fiscal decentralization was only implemented in Indonesia on January 1, 2001 based on Law no. 25 of 1999 concerning the financial balance between the central government and local governments. The variables studied are general allocation funds, regional taxes, and total population, the type of data used is secondary data with the 2011-2017 period. By using panel data analysis method. The results of the analysis show that the influence between the General Allocation Fund and Total Population variables on Economic Growth is positive and significant, while the regional tax on economic growth is significant negative

D. PENGARUH PAJAK DAERAH, DAU, DAK TERHADAP BELANJA MODAL PROVINSI JAWA TIMUR (PERIODE 2008-2019)

2021 ◽  
Vol 4 (1) ◽  
pp. 30
Author(s):  
Amelia Sestu Rahajeng ◽  
Dr. Ignatia Martha Hendrati, S.E., M.E. ◽  
Kiki Asmara,S.E.,MM.
Keyword(s):  
Time Series ◽  
Local Governments ◽  
Good Governance ◽  
Fiscal Decentralization ◽  
Capital Expenditure ◽  
Linear Regression Analysis ◽  
Series Data ◽  
Capital Expenditures ◽  
Local Taxes ◽  
The Government

ABSTRAK Tujuan dan sasaran utama dari adanya program desentralisasi fiskal yang diberikan oleh pemerintah pusat yaitu pembangunan perekonomian daerah. Karena dengan di mulainya otonomi daerah maka hal ini menjadi prioritas yang utama bagi pemerintah daerah. Sehingga dengan demikian diperlukan adanya kemampuan daerah dalam hal mengumpulkan pendapatan daerahnya yang nantinya akan digunakan sebagai anggaran belanja, salah satunya adalah belanja modal. Belanja modal memiliki peran penting dalam menjalankan sistem pemerintahan karena dapat meningkatkan kesejahteraan publik serta sebagai wujud dari good governance. Penelitian ini bertujuan untuk mengetahui pengaruh Pajak Daerah, DAU dan DAK dalam menunjang kinerja belanja modal pemerintah di Provinsi Jawa Timur. Penelitian ini menggunakan data kuantitatif time-series dari tahun 2008-2019. Subjek dari penelitian ini adalah pemerintah Provinsi Jawa Timur. Sumber data yang digunakan yaitu dari situs web resmi Kementerian Keuangan Direktorat Jenderal Perimbangan Keuangan, dengan menggunakan metode analisis regresi linier berganda dan bantuan alat uji olah data kuantitatif SPSS 13.0. Berdasarkan dari hasil penelitian yang dilakukan menunjukkan bahwa variabel pajak daerah secara parsial berpengaruh signifikan terhadap belanja modal. Untuk variabel DAU dan DAK secara parsial tidak berpengaruh signifikan terhadap belanja modal. Sedangkan secara simultan Pajak Daerah, DAU dan DAK berpengaruh signifikan terhadap belanja modal di Provinsi Jawa Timur. Kata Kunci  : Pajak Daerah, DAU, DAK dan Belanja Modal.   ABSTRACT The main objectives and targets of the fiscal decentralization program provided by the central government are regional economic development. Because with the initiation of regional autonomy, this has become a top priority for local governments. Thus, it is necessary to have the ability of the regions to collect regional income which will later be used as a budget, one of which is capital expenditure. Capital spending has an important role in running the government system because it can improve public welfare and as a form of good governance. This study aims to determine the effect of local taxes, DAU and DAK in supporting the performance of government capital expenditures in East Java Province. This study uses quantitative time-series data from 2008-2019. The subject of this research is the government of East Java Province. Sources of data used are from the official website of the Ministry of Finance, Directorate General of Fiscal Balance, using multiple linear regression analysis methods and the assistance of quantitative data processing test tools SPSS 13.0. Based on the results of the research conducted, it shows that the local tax variable partially has a significant effect on capital expenditure. The DAU and DAK variables partially do not have a significant effect on capital expenditure. Meanwhile, simultaneously Local Taxes, DAU and DAK have a significant effect on capital expenditure in East Java Province. Keywords: Local Taxes, DAU, DAK and Capital Expenditures.

A view of the universe before the big bang

2006 ◽  
Vol 190 ◽  
pp. 15-15
Author(s):  
D CASTELVECCHI
Keyword(s):  
Big Bang ◽  
The Big Bang ◽  
The Universe

Fiscal Decentralization in Transition Economies

2004 ◽  
pp. 126-141
Author(s):  
A. Chernyavsky ◽  
K. Vartapetov
Keyword(s):  
Public Finance ◽  
Transition Economies ◽  
Local Governments ◽  
Fiscal Decentralization ◽  
Government Control ◽  
Finance Reform ◽  
Fiscal Transfers ◽  
Fiscal Autonomy ◽  
Subnational Government ◽  
Tax Autonomy

By employing the methodology developed by the OECD the paper assesses the degree of revenue decentralization in Russia in comparison with other post-communist European countries. The paper provides theoretical arguments underpinning fiscal decentralization, analyzes the composition of subnational government revenues, the level of regional and local tax autonomy and types of intergovernmental fiscal transfers. The analysis presents the composition of revenues depending on the degree of subnational and local government control. In comparison with other transition countries fiscal decentralization in Russia is relatively low. It is concluded that Russia's public finance reform has not progressed towards providing greater fiscal autonomy for regional and local governments.

The First Galaxies in the Universe

2013 ◽  
Author(s):  
Abraham Loeb ◽  
Steven R. Furlanetto
Keyword(s):  
Galaxy Evolution ◽  
Big Bang ◽  
First Stars ◽  
Distant Galaxies ◽  
Formation And Evolution ◽  
Early Galaxies ◽  
First Galaxies ◽  
Large Telescopes ◽  
New Generation ◽  
The Big Bang

This book provides a comprehensive, self-contained introduction to one of the most exciting frontiers in astrophysics today: the quest to understand how the oldest and most distant galaxies in our universe first formed. Until now, most research on this question has been theoretical, but the next few years will bring about a new generation of large telescopes that promise to supply a flood of data about the infant universe during its first billion years after the big bang. This book bridges the gap between theory and observation. It is an invaluable reference for students and researchers on early galaxies. The book starts from basic physical principles before moving on to more advanced material. Topics include the gravitational growth of structure, the intergalactic medium, the formation and evolution of the first stars and black holes, feedback and galaxy evolution, reionization, 21-cm cosmology, and more.

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