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.

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.

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 RESTAURANT TAX IN BANDUNG

2019 ◽  
Vol 7 (3) ◽  
pp. 261-266
Author(s):  
Nunung Runiawati ◽  
Cecep Safa’atul Barkah ◽  
Ira Irawati ◽  
Rina Hermawati
Keyword(s):  
Qualitative Method ◽  
Research Result ◽  
Self Assessment ◽  
Tax Collection ◽  
Study Approach ◽  
Tourist Destinations ◽  
Local Taxes ◽  
Tax Audit ◽  
Quantitative Descriptive

Purpose: Culinary industry has enabled Bandung to be one of the favorite tourist destinations in Asia and culinary tourist destinations in Indonesia. The presence of the culinary industry, besides being able to increase the income of local people, also contributes to the increase in Local Own Revenues. This research aims to identify the potential of restaurant tax for local own revenues and the problem relating to the collection of restaurant tax in Bandung City. Methodology: This research used quantitative descriptive and the qualitative method. The quantitative descriptive method was used for calculating the potential of restaurant tax, while the qualitative method with a case study approach was used for explaining the problems in managing restaurant tax. Data collection techniques were conducted through observation, interviews, and literature review. Results: The result of this research is expected to be useful for determining the strategy for enhancing restaurant tax revenues of Bandung City. The research result shows that restaurant tax in Bandung City is one of local taxes potential for giving a contribution to Local Own Revenues of Bandung City, which is of 12.9% during the last three years. Implications: Realization of restaurant tax during the last two years (2015-2016) has exceeded the target. It indicates that the potential of restaurant tax can be optimized. However, there are some difficulties in the collection of restaurant tax, there are some potential loss problems such as restaurants that do not pay up the tax according to the real potential of tax and some owners of restaurants (including catering) who have not yet been recorded as taxable subjects. It is also affected by the system of tax collection which is a self-assessment one. In the future, BPPD should improve law enforcement, tax audit, and tax collection in order to enhance local taxes from the restaurant sector.

scholarly journals The Authority Concerning the Collection of Groundwater Taxes After the Law No. 23 Year 2014 in the City of Surabaya

Yuridika ◽  
2020 ◽  
Vol 35 (3) ◽  
pp. 519
Author(s):  
Hendra Akbar Nugraha ◽  
Fikri Adiyasa Rosidin ◽  
Wimba Roofi Hutama ◽  
Muhammad Gaidy Wiratama
Keyword(s):  
Provincial Government ◽  
Assessment System ◽  
Self Report ◽  
Regional Government ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
Local Taxes ◽  
Water Based ◽  
The City

Groundwater tax is a tax on the extraction and/or utilization of ground water. Based on Act No. 28 of 2009 concerning Local Taxes and Levies, Groundwater Taxes, the authority to collect taxes is carried out by the Municipality Government. Tax collection cannot be levied, what is meant by not being able to be bought is that the entire process of tax collection activities cannot be submitted to third parties. This provision shows that the groundwater tax collection system is a self-assessment system. The purpose of self-assessment is that taxpayers are given full trust to calculate, calculate, pay and self-report taxes owed. With this implementation, the Regional Revenue Service officers who become tax authorities are only tasked with overseeing the implementation of tax obligations by taxpayers. Tax collection cannot be levied, the authority to collect groundwater tax is given to the Provincial Government as stipulated in Act No. 23 of 2014 concerning Regional Government.

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.

scholarly journals The Analysis of imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics

Jurnal Office ◽  
2020 ◽  
Vol 6 (1) ◽  
pp. 37
Author(s):  
Ary Lestari ◽  
Yusrizal Yusrizal ◽  
Lukman Hakim N ◽  
Danang Djoko Susilo ◽  
Hasan Rachmany
Keyword(s):  
General Condition ◽  
Value Added ◽  
Processing Method ◽  
Assessment System ◽  
Tax Law ◽  
Value Added Tax ◽  
Self Assessment ◽  
Tax Collection ◽  
Know How ◽  
Output Tax

The Taxation Law in Indonesia refers to Self-Assessment System, which is giving trust to the taxpayer to calculate, deposit and report by themselves about the amount of tax owed according to the regulation of taxation law. While the purpose of writing this thesis generally is to know about the imposition, deposit and reporting of value-added tax by PT. Seimitsu Diagnostics has appropriated with the provision of value added tax law within the applicable taxation enforcement rules and to know how PT. Seimitsu Diagnostics to overcome the obstacle encountered in implementing the value-added tax collection and to know the  effort that have been taken to overcome the problems. The writer does this research by collecting data and processing method and analysing data. The writer does the research in the company to get the data and collecting them. The obstacle is about the output tax difference always bigger than the input tax, so it can cause there are the amount of underpaid taxes and the company is considered to be negligence in the deposit and report the underpaid taxes on every tax period or tax year so according to article 8 section (2) Law number 6 Year 1983 about the General Condition and tax procedure of the company got penalty to a 2% interest in a month for the underpayment amount. 

scholarly journals PENGAWASAN TERHADAP KEPATUHAN PEMBAYARAN PAJAK DAERAH YANG DIPUNGUT MELALUI SISTEM SELF-ASESSMENT

2019 ◽  
Vol 4 (2) ◽  
pp. 93-107
Author(s):  
Rai Mantili ◽  
Putu Eka Trisna Dewi
Keyword(s):  
Assessment System ◽  
The Self ◽  
Conceptual Approach ◽  
Self Assessment ◽  
Tax Collection ◽  
Criminal Sanctions ◽  
Local Taxes ◽  
Warning Letter ◽  
Tax Audit ◽  
Administrative Sanctions

Local tax collection in Indonesia is carried out using the Official Assessment system and the Self-Assessment system. In the Self-Assessment system, all tax obligations are fulfilled by the taxpayer, Fiskus only supervises through audit procedures. The implementation of tax collection with this system really requires taxpayer compliance so that it is necessary to monitor the taxpayer's compliance. This raises problems regarding how to monitor compliance with the payment of local taxes collected through the self-assessment system. This paper uses a normative research method with a statutory approach and a legal conceptual approach. This paper concludes that the supervision of taxpayer compliance in paying taxes with a self-assessment system is carried out by examining taxpayers. The authority of the regional head to conduct audits and the obligation of taxpayers to cooperate in undergoing the examination is regulated in Article 170 of the Regional Tax and Retribution Act. The results of the tax audit are recorded in the audit report. Enforcement of regional tax law against taxpayers who do not comply begins with submitting a warning letter, if the warning letter is not heeded, it will be subject to administrative sanctions and criminal sanctions.

scholarly journals ANALISIS EFEKTIVITAS BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) TERHADAP PAJAK DAERAH DI KABUPATEN MINAHASA TENGGARA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Clever Clinton Koho ◽  
Harijanto Sabijono ◽  
Sintje Rondonuwu
Keyword(s):  
Qualitative Approach ◽  
Assessment System ◽  
Tax Revenue ◽  
Tax Law ◽  
Analysis Method ◽  
Process Data ◽  
Self Assessment ◽  
Local Taxes ◽  
Other Information ◽  
The Government

Tax inspection is a series of activities to search, collect, process data and or other information to test compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of tax laws and regulations. This matter is also motivated with the current tax law in Indonesia in implementing tax collection with self assessment system. Cost acquisition of Land and Building Rights is one of the local taxes that has a major contribution as local tax revenue. The used analysis method in this research is descriptive with qualitative approach. The results used in this study show that the effectivity of Customs Acquisition Rights on Land and Buildings in 2015-2017 is considered very effective. This means that the performance of the Government in Southeast Minahasa Tenggara is very good because it can meet the targets that have been determined, and the government of Southeast Minahasa Tenggara should continue to maintain it.Keywords: Effectivity, Cost Acquisition of Land and Building Rights, Local Tax

scholarly journals Tata Cara Pemungutan Pajak dalam Perpektif Hukum Pajak

2021 ◽  
Vol 7 (1) ◽  
pp. 326
Author(s):  
I Nengah Suastika
Keyword(s):  
Assessment System ◽  
Real System ◽  
Mixed System ◽  
Tax Law ◽  
Collection System ◽  
Literature Study ◽  
Self Assessment ◽  
Tax Collection ◽  
The Real ◽  
System A

This study aims to analyze the tax collection system, tax collection principles and tax collection system from a tax law perspective. This study is a normative juridical study to examine existing legal norms which are derived from statutory regulations. The data collection technique was carried out by means of literature study with the literature study guideline instrument that was developed independently. The data analysis technique is carried out descriptively, which begins with collecting data, reducing data, presenting data and drawing conclusions. The results of the analysis show that the tax collection system can be divided into three, namely the real system, the fictitious system and the mixed system. The principle of tax collection consists of the principle of domicile, the principle of source and the principle of nationality. The tax collection system consists of an official assessment system, a semi self-assessment system, a full self-assessment system and a withholding system. Based on the Indonesian tax law, the tax collection system uses the real system. Meanwhile, the principle of tax collection uses the principle of domicile, the principle of source and the principle of nationality. The tax collection system uses a self-assessment system where the taxpayer fills in according to statutory provisions.

Sign in / Sign up

Export Citation Format

Share Document