PENGHITUNGAN KREDIT PAJAK MASUKAN PKP  YANG MELAKUKAN PENYERAHAN YANG TERUTANG PPN  DAN YANG DIBEBASKAN (STUDI PADA PDAM TIRTA PATRIOT)

Perusahaan Daerah Air Minum (PDAM) pada umumnya memiliki dua jenis penghasilan yaitu layanan penyediaan air bersih sebagai sumber utama penghasilannya dan penghasilan non air. Air bersih baik yang bisa diminum atau tidak, merupakan Barang Kena Pajak yang dibebaskan dari pengenaan Pajak Pertambahan Nilai sesuai Peraturan Pemerintah Nomor 40 Tahun 2015. Disamping itu, perusahaan juga memiliki penghasilan lain yang secara ketentuan perpajakan terutang pemungutan PPN. Namun di sisi lain, terdapat permasalahan terkait Pajak Masukan yang seharusnya tidak dapat dikreditkan seluruhnya karena terdapat penyerahan yang terutang pajak namun tidak dapat diketahui dengan pasti. Oleh sebab itu jumlah Pajak Masukan yang dapat dikreditkan untuk penyerahan yang terutang pajak dihitung dengan menggunakan pedoman yang diatur dengan Peraturan Menteri Keuangan No. 135/PMK.011/2014. Penelitian ini menggunakan metode kualitatif yang ditujukan untuk memperoleh data dan fakta tentang kasus pengkreditan Pajak Masukan dengan menggunakan data primer yaitu wawancara. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah Studi Kepustakaan (Library Research) dan Studi Lapangan (Field Research). Kesimpulan dari penelitian ini adalah adanya Pajak Masukan yang seharusnya tidak seluruhnya dikreditkan karena terdapat penyerahan yang digunakan secara bersama-sama untuk menghasilkan air bersih (BKP yang dibebaskan) dan penerimaan non air bersih (BKP) dan tidak dapat diketahui secara pasti jumlahnya. Pengkreditannya seharusnya dilakukan dengan menggunakan penghitungan kembali Pajak Masukan berdasarkan perkiraan setelah diketahui nilai penyerahan terutang dan tidak terutang Pajak Pertambahan Nilai dibebaskan selama satu tahun.Kata kunci: Pengkreditan Pajak Masukan, Air Bersih, Pajak Pertambahan Nilai, Barang Kena Pajak Dibebaskan. AbstractThe company of Regional Drinking Water (PDAM) generally has two types of income, namely the clean water supply service as the main source income and non-water income. Clean water that can be drunk or not, is a taxable good that is exempt from the imposition of value added tax according to government regulation number 40 year 2015. On the other hand, the company also has other income that is based on taxation payable VAT. But there are issues related to input tax that should not be credited entirely because there is a tax payable submission but cannot be identified with certainty. Therefore, the amount of input tax which can be credited for the value-added reporting is calculated using the guidelines governed by the Ministry of Finance regulation No. 135/PMK. 011/2014. This Research uses qualitative methods aimed at obtaining data and facts about the case of tax crediting of inputs using primary data i.e. interviews. The data collection techniques used in the study Library Research and field research. The conclusion of the study is that the input tax for some inventories should not be fully credited because they are used to produce clean water (freetax) and non-water income (taxable goods) and can not be exactly identified. The credit should be made by using an estimated tax return calculation after all the income is reported for one year. Keywords: Input tax, Clean Water, Value Added Tax, Free-Taxable Goods.

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KRIMINALISASI PENGELOLAAN ZAKAT (TINJAUAN KETENTUAN PASAL 41 UU NO 23 TAHUN 2011)

Yustisia Jurnal Hukum ◽

10.20961/yustisia.v2i1.11064 ◽

2013 ◽

Vol 2 (1) ◽

Author(s):

Niken Subekti Budi Utami ◽

Destri Budi Nugraheni

Keyword(s):

Government Regulation ◽

Group Discussion ◽

Public Support ◽

Field Research ◽

Secondary Data ◽

Community Empowerment ◽

Primary Data ◽

Criminal Sanctions ◽

Library Research ◽

Law Enforcement Officials

ABSTRACTThis research was conducted wih library research to obtain secondary data and field research to obtain primary data.The results of this study indicate that in the view of Islamic Scientist, Zakat Management Act there are some drawbacks. First, under the coordination of placement BAZNAS, LAZ cause has no authority, but on the other side of the LAZ are required to make the report public accounting. Second, LAZ could only have authority when a public organization that has a community empowerment program, but this provision may result in unfair LAZ in the management of zakat, as it will further the interests of these organizations. Third, to implement the Zakat Management Act needs to be made government regulation, so that its implemen- tation will bring benefits to the community and not cause harm. According to the criminal scientist, the provisions of article 41 UUPZ which impose criminal sanctions for unlicensed LAZ that felt quite right, because the intent of legislator of UUPZ, zakat management is done professionally so that it will create a prosperous society, as well as the criteria of the criminalization of the LAZ is not permitted, which include the purpose of imposition of penalty, the onset of the victim, the principle of cost and the results, the ability of law enforcement officials and the public support, are not appropriate.Keyword : zakat, LAZ,criminalitation AbstrakPenelitian ini bertujuan untuk mengetahui pengelolaan zakat yang dilakukan oleh lembaga pengelola zakat apabila ditinjau dari perspektif Hukum Islam dan untuk mengetahui kriminalisasi dalam Pasal 41 UU No. 23Tahun 2011 tentang Pengelolaan Zakat ditinjau dari perspektif Hukum Pidana. Penelitian ini adalah penelitian yuridis empiris yang dilakukan melalui penelitian pustaka dan penelitian lapangan dengan metode Focus Group Discussion. Narasumber adalah para ahli hukum Islam dan Hukum Pidana, sedangkan para responden adalah pengelola Lembaga Amil Zakat yang berada di Daerah Istimewa Yogyakarta, baik pengelola dari Lembaga Amil Zakat yang telah berijin maupun yang belum berijin. Hasil penelitian menunjukkan bahwa ahli hukum Islam menyatakan bahwa para ulama sepakat, wajib atas penguasa untuk mengangkat amil atau lembaga pengelola zakat. Namun, rumusan pengelolaan zakat secara sentralisasi berada di tangan pemerintah, masih dapat diperdebatkan dengan melihat peran masyarakat yang gemilang dalam pengelolaan zakat melalui LAZ. Kriteria kriminalisasi yang meliputi pemidanaan harus memperhatikan tujuannya, adanya unsur victimizing, prinsip biaya dan hasil, dan dukungan masyarakat, tidak terpenuhi dalam mengkriminalisasi LAZ seperti yang ditentukan dalam Pasal 41 UU Pengelolaan Zakat. Maksud dari pemerintah membentuk UUPZ baru, adalah untuk lebih meningkatkan pengumpulan, pendistribusian dan pendayagunaan zakat, sehingga dapat menciptakan masyarakat Indonesia yang sejahtera. Mencermati maksud tersebut, dirasakan kurang tepat ketentuan pemidanaan bagi LAZ karena tidak adanya catatan buruk kinerja LAZ dan apabila hukum dipandang sebagai alat untuk melakukan perubahan sosial, yaitu mengubah masyarakat yang miskin menjadi sejahtera, maka selayaknya bukan pendekatan sanksi yang dilakukan melainkan dengan pendekatan berupa insentif.Kata kunci : Zakat, Lembaga Amil Zakat, kriminalisasi

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23. Value Added Tax

Business Law 2020-2021 ◽

10.1093/he/9780198858393.003.0023 ◽

2020 ◽

pp. 231-234

Author(s):

J. Scott Slorach ◽

Jason Ellis

Keyword(s):

Value Added ◽

Value Added Tax ◽

Goods And Services ◽

One Year ◽

The Uk ◽

The Cost ◽

Made In

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

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Peranan Kepala Desa Dalam Pelaksanaan Pembangunan Ditinjau Dari Fiqh Siyasah dan UU Desa No. 6 Tahun 2014

Jurnal Justisia : Jurnal Ilmu Hukum, Perundang-undangan dan Pranata Sosial ◽

10.22373/justisia.v5i2.8456 ◽

2020 ◽

Vol 5 (2) ◽

pp. 91

Author(s):

Mirza Rahmatillah ◽

Ridwan Nurdin

Keyword(s):

Community Participation ◽

Descriptive Analysis ◽

Field Research ◽

Secondary Data ◽

Research Field ◽

Primary Data ◽

Library Research ◽

Head Of Government ◽

The Village

The success of developing a village cannot be separated from the role of the Village Head and the entire community. A developed village can be seen from the adequate facilities and infrastructure. The head of government has a big responsibility for the progress of his village in order to create a prosperous society. The formulation of the problem in this study is how the role of the village head in the implementation of development in Li-Eue Village and how the Siyasah Fiqh and Village Law review the role of the village head in the implementation of development in Li-Eue Village. This type of research is classified as field research (field research), which is descriptive analysis, namely research that tells and describes data sourced from primary data through interviews, observations and reports in the form of documents and secondary data by conducting library research in the form of Al- Qur'an, Hadiths, opinions of scholars, laws and regulations, documents and books and other scientific works. Based on the results of the analysis, it can be concluded that the role of the Li-Eue Village head in the implementation of development in Li-Eue Village is generally less than optimal so that it is less trustworthy or responsible for the duties as village head. Judging from the existence of several developments that have not been implemented. And less transparent and less mobilizing community participation. Review of Siyasah Fiqh and Village Law, namely leaders who are less trustworthy and less responsible.

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Implementasi Pertimbangan Hakim dalam Mengabulkan Permohonan Penetapan Wali Adhal Untuk Melaksanakan Perkawinan Menurut Hukum Islam (Studi Putusan Nomor 0055/ Pdt. P/ 2019/PA.Mt)

Wajah Hukum ◽

10.33087/wjh.v4i2.186 ◽

2020 ◽

Vol 4 (2) ◽

pp. 245

Author(s):

Baharudin Baharudin

Keyword(s):

Research Method ◽

Field Research ◽

Secondary Data ◽

Primary Data ◽

Library Research ◽

Data Collecting ◽

Marriage Contract ◽

The Guardian ◽

Legal Marriage ◽

Research Analysis

Marriage must meet the requirements and harmony, one pillar that must be met is the marriage guardian. The existence of a guardian in a marriage contract is a must and is not a legal marriage agreement that is not carried out by the guardian. The guardian is placed as a pillar in marriage according to the agreement of scholars in principle. The problem in this research is how is the formal law in the stipulation of Metro Religious Court Number 0055 / Pdt P / 2019 / PA.Mt regarding the application of guardian application? and what is the basis for the judge's judgment (material law) in deciding on the Establishment of the Metro Religious Court Number 0055 / Pdt P / 2019 / PA.Mt regarding the application of a guardian?. The research method uses a normative and empirical juridical approach. The type of data used is secondary data and primary data. Collecting data through library research and field research. Analysis of the data used is qualitative juridical.

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Environmental Quality Protection in the Period of Industrialization to Realize Environmental-Based Industry

UNIFIKASI Jurnal Ilmu Hukum ◽

10.25134/unifikasi.v6i2.1962 ◽

2020 ◽

Vol 6 (2) ◽

pp. 156

Author(s):

Adhi Putra Satria

Keyword(s):

Environmental Quality ◽

Field Research ◽

Secondary Data ◽

Environmental Problems ◽

Primary Data ◽

Environmental Damage ◽

Industrial Activities ◽

Library Research ◽

Technological Developments ◽

The Impact

This study aims to analyze the impact of industrialization in Indonesia on environmental quality. The method used in this study was an empirical juridical method. This study employed both primary data obtained from field research and secondary data taken from library research. The results found that industrialization has a significant impact on the deterioration in the quality of environment as current technological developments are focused on efforts to exploit nature by emphasizing human domination on environment. This can be proven by various kinds of environmental damage and degradation in Indonesia caused by industrial activities. In brief, environmental problems caused by industrialization include air pollution, water quality and availability, and land quantity and quality. Hence, it is necessary to create new breakthroughs that can overcome environmental problems in this industrial period. One of the ways that can be applied is by realizing environmental-based industrial activities. Yet, this effort is still facing various obstacles, especially in terms of the lack of knowledge and human resources owned by business actors in implementing an environmental-based industry.Keywords : Industrialization, Environmental-based Industry, Environmental Damage.�Perlindungan Kualitas Lingkungan Hidup di Masa Industrialisasi untuk Mewujudkan Industrialisasi Berwawasan LingkunganAbstrak : Tujuan penelitian ini untuk menganalisis serta mengkaji bagaimana pengaruh dari adanya industrialisasi di Indonesia terhadap kualitas lingkungan hidup. Metode penelitian yang digunakan adalah yuridis empiris, dimana data yang dipakai dalam penulisan artikel ini bersumber dari data primer yaitu data yang diambil langsung dari lapangan dan data sekunder yaitu data yang diambil dari studi kepustakaan. Hasil penelitian menemukan bahwa industrialisasi pada masa sekarang memiliki dampak yang signifikan terhadap penurunan kualitas lingkungan hidup, pengembangan teknologi saat ini telah difokuskan pada upaya untuk mengekspolritasi alam sekaligus mempertegas dominasi manusia terhadap lingkungan. Hal tersebut dapat dibuktikan dengan berbagai macam kerusakan dan penurunan kualitas lingkungan hidup di Indonesia yang diakibatkan oleh aktifitas kegiatan industri. Simpulan, bahwa permasalahan lingkungan yang diakibatkan oleh karena faktor industrialisasi, yaitu berupa permasalahan lingkungan dibidang udara, ketersediaan air hingga kuantitas dan kualitas tanah. Sehingga perlu adanya terobosan-terobosan baru yang dapat mengatasi permasalahan lingkungan dimasa industri ini, langkah-langkah yang dapat dipakai yaitu dengan mewacanakan kegiatan industri yang ramah lingkungan, namun wacana tersebut masih mengalami berbagai kendala, terutama dalam segi minimnya pengetahuan dan sumber daya yang dimiliki oleh para pelaku usaha dalam melaksanakan sebuah industri yang berwawasan ramah lingkungan.Kata Kunci : Industrialisasi, Industri Ramah Lingkungan, Kerusakan Lingkungan.

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DAMPAK PENGAMBILALIHAN BERITA KOTA OLEH MANAJEMEN WARTA KOTA TERHADAP PERSAINGAN BISNIS MEDIA CETAK DI JAKARTA

Transparansi Jurnal Ilmiah Ilmu Administrasi ◽

10.31334/trans.v9i1.86 ◽

2018 ◽

Vol 9 (1) ◽

pp. 69-89

Author(s):

Eman Sulaeman Nasim

Keyword(s):

Mass Media ◽

Field Research ◽

Secondary Data ◽

Capital City ◽

Primary Data ◽

Local Newspapers ◽

Library Research ◽

Surrounding Areas ◽

Agent Of Change ◽

The City

Mass media currently plays an important role in the homeland. In addition to functioning as an agent of change and forming public opinion as well as economic and business facilities are profitable. One of the lucrative press companies to become the leading business conglomerate in Indonesia is Kompas Gramedia Group. In addition to managing the national mass media, Kompas Gramedia also manages local newspapers. Warta Kota is one of the local newspaper owned by Kompas Gramedia. In order to dominate the reader market in the capital city as well as to reach the larger advertising cake, the management of Warta Kota took over Kota Newspaper previously managed by PT Pena Mas Pewarta, and became its main competitor. The takeover of the City News newspaper is only done by purchasing the City News Newspaper. While PT Pena Mas Pewarta is not purchased. This research, want to see if what is done by Warta Karta Kota newspaper organizer is contradictory with Law No.5 of 1999 concerning Prohibition of Monopolistic Practices and Unfair Business Competition, and can turn off the competitive climate and healthy competition in print mass media business in Jakarta and surrounding areas. The research was conducted using empirical law research method. Research that prioritizes field research to obtain primary data as the main data. In order to support and complement the main data, conducted by library research to obtain secondary data. Revealed the legal action conducted by the newspaper Warta Kota, in addition to avoiding the takeover of corporate responsibility of the City News Newspaper previously, as well as efforts of Kompas Gramedia to avoid acts contrary to the Law N0 5 of 1999 Article 28 (2). In addition, the Newspaper News Manager has violated Law no. 5 of 1999 Chapter IV Article 25 (1) and has violated Law no. 5 of 1999 Chapter IV Article 17 (2). What the Koran Warta Kota has done has also harmed the readers of the Kota Berita Newspaper in DKI Jakarta and its surroundings.

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Peran UD Rumah Adat Minang Selaku Produsen Makanan Ringan Dalam Perlindungan Hukum Terhadap Konsumen (Studi Kasus Di Usaha Dagang Rumah Adat Minang Medan)

JUNCTO: Jurnal Ilmiah Hukum ◽

10.31289/juncto.v1i1.198 ◽

2019 ◽

Vol 1 (1) ◽

pp. 65-77

Author(s):

Hajijah Juliana Pulungan ◽

Utary Maharani Barus ◽

Zaini Munawair

Keyword(s):

Consumer Protection ◽

Food Production ◽

Food Packaging ◽

Government Regulation ◽

Food Additives ◽

Field Research ◽

Food Labels ◽

Legal Remedies ◽

Library Research ◽

The Republic

Food production activities or processes to be circulated or traded must meet the provisions regarding food sanitation, food additives, contaminated residues, and food packaging. Another thing that should be considered by everyone who produces food is the use of certain methods in food production activities or processes. This research method is library research and field research. Legal arrangements regarding the rights and obligations of business actors and consumers in Indonesia, are in accordance with Law No. 8 of 1999 concerning consumer protection, Law No. 23 of 1992 concerning Health, Law No.18 of 2012 concerning food and the Republic of Indonesia Government Regulation Number 69 of 1999 concerning Food Labels and Advertising The role and responsibilities of the Minang traditional house trade business as a producer. Consumers' legal remedies have been stated in Article 19 of Law No. 8 of 1999 concerning consumer protection. The process of resolution to consumers who complain through compensation with the same chips, by bringing proof of purchase of chips that are no longer suitable for consumption and proof of purchase receipt.

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THE ROLE OF LOCAL GOVERNMENTS IN DEVELOPING NATURAL AND CULTURAL TOURISM IN SUKABUMI DISTRICT

PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik ◽

10.54783/japp.v4i1.359 ◽

2021 ◽

Vol 4 (1) ◽

pp. 36-47

Author(s):

Gumilar Mulyana

Keyword(s):

Local Governments ◽

Field Research ◽

Secondary Data ◽

Primary Data ◽

Tourist Attractions ◽

Library Research ◽

Organizational Differences ◽

Qualitative Descriptive ◽

Tourism Potential ◽

Data Collection Technique

Tourism activities are human activities driven by curiosity and enjoying tourist attractions and tourist attractions without knowing administrative boundaries. Therefore, the concept of integrated regional development can overcome and assist organizational differences between districts into a unity of regional planning and development with tourism activities in Sukabumi Regency. In this research, the method used is a qualitative descriptive approach. Sources of data in this study come from primary data and secondary data. The data collection technique used is field research, such as observation, interviews, and library research. The analysis used by the pen is descriptive-qualitative. The research results on tourism's role in developing tourism potential in the Sukabumi Regency are dominant as a facilitator compared to other parts. This role as a facilitator can be seen mainly in the provision of object infrastructure, which is still largely borne by the Tourism Office. Facilities for distributing stimulant fund assistance for people who want to develop a tourism object, promote tourism objects, and facilities provided to third parties such as investors and tourism entrepreneurs to develop their tourism businesses in Sukabumi Regency.

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PENGARUH MOTIVASI TERHADAP PRODUKTIVITAS KERJA KARYAWAN PADA BANK NEGARA INDONESIA (BNI) CABANG PALANGKA RAYA

AL-ULUM : Jurnal Ilmu Sosial dan Humaniora ◽

10.31602/alsh.v7i1.4683 ◽

2021 ◽

Vol 7 (1) ◽

Author(s):

Mahrawati Mahrawati

Keyword(s):

Organizational Performance ◽

Work Motivation ◽

Work Productivity ◽

Field Research ◽

Secondary Data ◽

Primary Data ◽

Survey Method ◽

Employee Productivity ◽

Library Research ◽

Method Approach

Increasingly rapid competition leads to organizational awareness on importanceof having qualified, integrated and high committed human resources with ability tosupport organizational performance in general. Thus, it is necessary for organization tolook for any factors that can improve employee work motivation, one of which is byimprovement on employee work productivity.From the above description, the author tries to study the influences of extrinsicmotivation on the improvement on employee work productivity in Bank NegaraIndonesia (BNI) Branch of Palangka Raya. The research aims to find out description ofwork motivation influences on employee productivity. In this study, the method usedis descriptive method with survey method approach. Data collection techniques usedby the author are library research to obtain secondary data, and field research in orderto obtain primary data by interview technique.From results of this study, it indicates that the influences of motivation hassignificant influences on improving employee work productivity with the calculationresults of the analysis show that the determination value is 0.90, which means the levelof incentives on work motivation has 100% positive influences, which means thehypothesis can be accepted.

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Analisis Potensi Ketersediaan Tanaman Bambu dan Pemasaran Kerajinan Bambu di Desa Kayubihi Kecamatan Bangli Kabupaten Bangli

Jurnal Agribisnis dan Agrowisata (Journal of Agribusiness and Agritourism) ◽

10.24843/jaa.2018.v07.i03.p10 ◽

2018 ◽

pp. 405

Author(s):

AYU RATIH PRATIWI ◽

I NYOMAN GEDE USTRIYANA ◽

A.A.A WULANDIRA SAWITRI DJELANTIK

Keyword(s):

Field Research ◽

Secondary Data ◽

Marketing Channel ◽

Research Field ◽

Marketing Channels ◽

Profit Margin ◽

Primary Data ◽

Library Research ◽

Marketing Analysis ◽

Potential Availability

The Potential Analysis Availability Of Bamboo Plants and The Marketing ofBamboos Product at Kayubihi Village, Bangli Distric, Bangli Regency. Analysis of the potential availability of bamboo plants in Kayubihi Village, BangliSubdistrict, Bangli Regency is divided into two analyzes, namely the analysis ofpotential availability and marketing analysis. Analysis of potential availability to knowthe potency of bamboo found in Kayubihi Village while for marketing seen marketingchannel, marketing margin, and profit margin with the election of three main productsproduced by Kayubihi Village. Types of data used in this study are qualitative data andquantitative data and data sources obtained from primary data and secondary data. Datacollection methods used there are three namely Library research, field research andstudy literature. The population in this study were 50 bamboo farmers who were alsobamboo craftsmen. Data analysis was done descriptively quantitative and qualitativedescriptive. The results showed that the analysis of potential availability with five typesof bamboo plants is under 200 clumps/ha which means not yet potential. Bamboo isprocessed into handicrafts and marketed for marketing the main products are sokasi,cakes basket, and coocked rice basked. Each product has three marketing channels. Themost profit margin obtained in each marketing channel is at producer level. The shortestmarketing margin in each channel because it is directly to the consumer.

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