scholarly journals Comparative Analysis of the Application of Corporate Income Tax Between Based on the Income Tax Law Number 36 of 2008 with Government Regulation Number 23 of 2018 on CV. ITM

2020 ◽  
Vol 3 (2) ◽  
pp. 83-90
Author(s):  
I G A Okta Nia Pramesthi ◽  
◽  
N S Hardika ◽  
W Purwanta Suta ◽  
◽  
...  
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Secondary Data ◽  
Corporate Income Tax ◽  
Tax Law ◽  
Tax Rate ◽  
Analysis Technique ◽  
Income Tax Law ◽  
Medium Enterprises

Micro, Small, and Medium Enterprises (MSMEs) taxpayers with a gross circulation of up to IDR 4.800.000.000,00 are given the facility to choose the tax rate used to calculate the income tax payable. MSMEs taxpayers can choose to use income tax calculations based on Income Tax Law Number 36 of 2008 or Government Regulation Number 23 of 2018. This study aims to determine the comparison of the calculation of the tax payable on the owed entity on the CV. ITM which is a company engaged in catering services using calculations by the income tax calculation based on the Income Tax Law Number 36 of 2008 and Government Regulation Number 23 of 2018 to find out the most appropriate and profitable method to efficiency corporate income tax. The data used in this research are secondary data collected through documentation techniques. The data analysis technique used in this research is a descriptive quantitative analysis technique. The results showed the CV. ITM is more efficient to use tariffs by Government Regulation No. 23 of 2018 to calculate the amount of corporate income tax because it can streamline the corporate income tax.

scholarly journals Mapping Kesiapan Wajib Pajak terhadap Berakhirnya Penggunaan Peraturan Pemerintah No 23 Tahun 2018

2021 ◽  
Vol 31 (9) ◽  
pp. 2254
Author(s):  
Made Adi Guna Mertawan ◽  
Gede Sri Darma
Keyword(s):  
Data Analysis ◽  
Qualitative Analysis ◽  
Income Tax ◽  
Government Regulation ◽  
Time Limit ◽  
Tax Law ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Income Tax Law ◽  
Limited Period

This study aims to determine the extent of the readiness of taxpayers in the transition to the use of government regulation no. 23 of 2018 (PP 23/2018) towards the use of tariffs in Article 17 of the Income Tax Law (UU PPh). The purpose of issuing PP 23/2018 is the government's policy in simplifying taxpayers in carrying out tax administration, but PP 23/2018 can not always be applied but there is a limited period of use as a form of taxpayer learning taxpayers to improve taxpayer compliance. The research sample was determined by snowball and purposive sampling, namely taxpayers in the form of limited shares with data obtained from observations, interviews and documentation. The data analysis technique used is the Miles and Hubberman qualitative analysis technique. The results of the study indicate that taxpayers have understood in carrying out bookkeeping but understanding of Article 17 of the Income Tax Law is still low, taxpayers have not received information about the time limit for using PP 23/2018. Keywords: PP 23/2018; Bookkeeping; Article 17 of the Income Tax Law.

scholarly journals The Effect of Tax Fairness, Tax Socialization and Tax Understanding on Tax Compliance: A Study on Micro, Small and Medium Enterprises (MSMEs)

2021 ◽  
Vol 4 (1) ◽  
pp. 87
Author(s):  
Sizka Rismaningsih Lestary ◽  
Memed Sueb ◽  
Ivan Yudianto
Keyword(s):  
Regression Model ◽  
Income Tax ◽  
Government Regulation ◽  
Sampling Method ◽  
Small And Medium Enterprises ◽  
Tax Compliance ◽  
Analysis Technique ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
Tax Fairness

This research aims to identify the effect of fairness, socialization, and understanding on the Micro Small Medium Enterprises (MSMEs) taxpayer compliance towards Government Regulation number 23/2018 regarding income tax from business received or accrued by taxpayers who have certain gross turnover. This research used a quantitative approach, and data were collected using the Likert scale questionnaire. In this research, the population was 283 SME actors registered at the Cooperatives and Small and Medium Enterprises Office, Bandung. The sampling method used was purposive sampling. The data analysis technique used in this research is path analysis. Based on the partial test on the first regression model hypothesis, tax fairness and tax socialization are positively and significantly associated with the tax understanding. The second regression model hypothesis's partial test indicates that tax fairness does not affect, while the taxation socialization and understanding of taxation positively affect MSME taxpayers' compliance.

scholarly journals Analisis Pajak Penghasilan Bagi Wajib Pajak Badan Usaha Kecil- Menengah Di Indonesia

2012 ◽  
Vol 3 (2) ◽  
pp. 673
Author(s):  
Fany Inasius
Keyword(s):  
Comparative Research ◽  
Income Tax ◽  
Research Method ◽  
Small And Medium Enterprises ◽  
Document Analysis ◽  
Tax Law ◽  
Tax Rates ◽  
Tax Rate ◽  
Principle Of Justice ◽  
Medium Enterprises

Income Tax on Small and Medium Enterprises (SMEs) has been amended in the Tax Law number 36 of 2008 concerning Income tax (the latest Income Tax Act). In the the latest Income Tax Act, tax rate for small and medium business entity with gross circulation up by 4.8 billion rupiahs receives 50% tariff cuts out of the normal rate. This implies a reduction in rates for small and medium enterprises since 2009 compared to rates based onthe previous Income Tax Act (the old Income Tax Act). However, in the calculation of income tax based on the principle of justice, the old Income Tax Act provides a sense of fairness as the basis of taxation based on profit compared to the latest Income Tax Act which based on sale revenues. This study focuses on a comparison of the tax on SMEs corporation by the latest Income Tax Act and the old Income Tax Act. From the research conducted using comparative research method, descriptive, and document analysis, it shows that there is a decrease in tax rates based on the latest Income Tax Act, but the principle of justice in the taxation of SMEs is still less than the old Income Tax Act.

scholarly journals Digital Transformation of Self Assessment System on Final Income Tax in Small Micro Business and Medium at Pratama Tax Office of West Bekasi

2021 ◽  
Vol 2 (3) ◽  
pp. 209-221
Author(s):  
Dwikora Harjo ◽  
Novianita Rulandari ◽  
Aprilia Alfani ◽  
Raveedhan Syachlin
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Assessment System ◽  
The Self ◽  
Self Assessment ◽  
Tax Rate ◽  
Descriptive Research ◽  
The Government ◽  
Medium Enterprises

The phenomenon in this study is related to the self-assessment system for taxpayers in the context of the Government Regulation Number 23 of 2018 implementation, where many Micro, Small, and Medium Enterprises (MSMEs) do not understand tax administration and consider taxation obligations to be complicated. The purpose of this study is to find out and analyze the self-assessment system for final tax income on MSMEs at the Pratama Tax Office of West Bekasi in 2018-2020 along with the obstacles and efforts made by the tax office regarding the self-assessment system. This research is descriptive research with a qualitative approach. Data analysis was carried out using qualitative methods. The results of this study indicate that the implementation of Government Regulation Number 23 of 2018 regarding the self-assessment system has not fully run as expected. In terms of registration and reporting, taxpayers have complied with these regulations, but in calculating and paying their taxes they have not fully complied with the rules. The obstacles include MSMEs who are still unfamiliar with taxes and do not understand IT, regulators who are still having trouble supervising the taxation activities of taxpayers, and the lack of tax dissemination and counseling. As a result, the MSME tax contribution has decreased during 3 years due to the decline in the MSME Tax rate. The average contribution of MSME tax revenue at the Primary Tax Office of West Bekasi is 8.77% of final income tax receipts.

scholarly journals Penerapan Pajak Penghasilan (PPH) Final terhadap Usaha Mikro Kecil dan Menengah (UMKM) berdasarkan PP No 23 Tahun 2018 pada wilayah kerja Kantor Pelayanan Pajak Pratama Depok

2021 ◽  
Vol 1 ◽  
pp. 15-19
Author(s):  
Deddy Dariansyah
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Financial Reports ◽  
Tax Rate ◽  
Food And Beverage ◽  
Gross Income ◽  
One Year ◽  
Medium Businesses ◽  
Medium Enterprises

With the issuance of Government Regulation (PP) Number 23 of 2018 concerning Final Taxes which are specifically applied to small and medium businesses and certain businesses, which have a gross income of IDR 4.8 billion in one year. The purpose of this study is the author wants to examine whether the application of Final Income Tax (PPh) with a tariff of 0.5% for Micro, Small and Medium Enterprises in Depok City is in accordance with Government Regulation No. 23 of 2018. The method used in this study is to analyze reports MSME finances as well as the application of the gross Final Income Tax on income for certain businesses in 2020. Based on financial reports from food and beverage distributors in 2020 from May to June there was an increase in income to coincide with the fasting month of Ramadan, after the end of July the income decreased again with the end of Eid al-Fitr, after analyzing and calculating based on financial reports, the income did not exceed Rp4,800,000,000 in one year. Taxpayers can get the final Income Tax rate on certain income category circulation.

scholarly journals ASPEK PAJAK PENGHASILAN FINAL PADA SEKTOR USAHA MIKRO KECIL DAN MENENGAH (STUDI KASUS PT PCT TANGERANG)

2019 ◽  
Vol 6 (1) ◽  
pp. 23-28
Author(s):  
Badar Murifal
Keyword(s):  
Cash Flow ◽  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Strong Support ◽  
Fiscal Year ◽  
Tax Rate ◽  
The Government ◽  
Medium Enterprises ◽  
Current Arrangement

AbstractIndonesia cut the final income tax rate for small and medium-sized enterprises by half, to 0.5 percent of their annual sales, in a move to help businesses manage their cash flow and expansion. While the current arrangement only demands simple accounting, small and medium-sized enterprises say it also means they have to pay income tax when they are at loss, which disrupts their cash flow(Jakarta Globes, 2018). The Government has shown its strong support for the development of small and medium enterprises (SMEs). After improving the tax facility for venture capital companies who invest in SMEs, the Government has now issued Government Regulation (GR) No.23/2018 (GR-23) which stipulates a new “final tax”rate for SMEs. GR-23 will enter into force on 1 July 2018 and revokes GR No.46/2013 regarding final tax on taxpayers within a certain turnover. The final tax regime, introduced in GR-46, is applicable for taxpay ers with annual gross turnover of not more than IDR 4.8 billion (approximately USD 340 thousand), excluding the following income: a.fees from the delivery of certain freelance services by individuals; b. overseas income which has been taxed in the source country; c. income also subject to final tax; and d. non - taxable income. The threshold of IDR 4.8 billion per annum is based on the previous years’ activity, including gross turnover sourced from branches. If during a fiscal year the gross turnover exceeds IDR 4.8 billion, the taxpayer remains subject to final tax for the current year but must adopt the “ normal tax ” rate (Article 17 or Article 31E Income Tax) for the following year. While the provisions on gross turnover generally remain unchanged, GR – 23 now reduces the final tax rate to 0.5% from the previous 1%.Key words : Final Income Tax ,  Micro, Small and Medium Enterprises.

scholarly journals ANALISIS PELAKSANAAN PERATURAN PEMERINTAH NOMOR 23 TAHUN 2018 DAN PERATURAN MENTERI KEUANGAN NOMOR 215/PMK.03/2018

2019 ◽  
Vol 3 (01) ◽  
pp. 99-109
Author(s):  
R. Soerjatno ◽  
Levi Martantina
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Tax Compliance ◽  
Tax Law ◽  
Tax Rate ◽  
Income Sources ◽  
Tax Relief ◽  
General Welfare ◽  
Income Tax Law ◽  
Time Required

Tax is one of the country income sources to develop a nation in achieving general welfare. Fundamentally, all implementation rules of the Taxation Law are for convenience for taxpayers, because with such convenience it is expected that tax compliance will continue to increase. Likewise, the enactment of Government Regulation Number 23 of 2018 in addition to lightening of the tax burden relief for taxpayers because previously with Government Regulation Number 46 of 2013 it was stipulated that the tax rate was 1%, but in mid2018 Government Regulation number 46 was revoked and replaced with Regulation Government number 23 of 2018 concerning income tax on income from business received or obtained by taxpayers who have certain gross circulation which sets a tax rate of 0.5%, so there is a tax relief in the form of a reduction in the tax rate of 0.5%. In Government Regulation of 2018 number 23, it is also stipulated that Taxpayers may choose not to count using Government Regulation of 2018number 23, but apply the Article 25 paragraph (7) of the Income Tax Law which we briefly call General Income Tax. Regarding the calculation of general income tax, it has been set in the Minister of Finance Regulation Number 215 / PMK.03 / 2018 which will take effect on December 1, 2018. Based on the discussion of the Minister of Finance Regulation Number 99 / PMK.03 / 2018 as the implementation rule of Government Regulation Number 23 of 2018, which the installment calculation of Income Tax Article 25 refers to Minister of Finance Regulation number 215 / PMK.03 / 2018 can be concluded that if the taxpayer choose to calculate the tax using Income Tax at the rate of Article 17 of the Income Tax Law, or has passed a certain gross circulation amount (Rp.4,800,000,000.00), or has passed a certain period of time required in Government Regulation number 23 of 2018, then The installment of Article 25 income tax in one tax year is NIL.  

scholarly journals Taxing Micro, Small and Medium Enterprises in Yogyakarta: Regulation and Compliance

BESTUUR ◽  
2021 ◽  
Vol 9 (1) ◽  
pp. 59
Author(s):  
Siti Rahma Novikasari ◽  
Duc Quang Ly ◽  
Kerry Gershaneck
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Avoidance ◽  
Tax Compliance ◽  
Legal Compliance ◽  
The Government ◽  
Medium Enterprises ◽  
Compliance Constraints

<p>Government Regulation No. 46/2013 has not been optimal in providing legal compliance on taxation for Micro, Small, and Medium Enterprises (MSMEs), especially in Yogyakarta. This policy was evaluated and amended with Government Regulation No. 23/2018. The amendment in tax policy for MSME actors was this research background to examine: First, how does the final income tax policy impact MSME taxpayers' compliance in Yogyakarta? Second, what are the legal compliance constraints of MSME taxpayers? The method used in this research was a juridical empirical, supported with the statute and conceptual approach. The results showed that the amendment in the final income tax tariff policy from 1% to 0.5%, as well as provide legal certainty of the timeframe of taxation had a positive impact on increasing taxpayer compliance. There was an increase in the number of taxpayers to 41,000 in 2019, or an increase of 15.5% compared to the number of taxpayers in 2017. However, tariff reduction has not been the answer to taxpayer non-compliance, the Regional Office of the Directorate General of Taxes of the Special Region of Yogyakarta still found tax avoidance. Tax compliance constraints were also caused by taxpayers' distrust of the government, poor tax morale, and tax knowledge. The government needs to conduct a cooperative compliance approach in taxation policies based on trust and dialogue between taxpayers and the government to improve MSME taxpayer compliance.</p><p><strong>Keywords:</strong> Tax Compliance; Final Income Tax Regulation; Micro; Small; Medium Enterprises.</p>

scholarly journals Beneficial ownership of income as an antiabusive measure in Serbian Tax Law

2020 ◽  
Vol 59 (88) ◽  
pp. 217-232
Author(s):  
Miloš Vasović
Keyword(s):  
Income Tax ◽  
Corporate Income Tax ◽  
Tax Law ◽  
Tax Rates ◽  
Double Taxation ◽  
Current Function ◽  
Tax Rate ◽  
Treaty Shopping ◽  
Beneficial Ownership ◽  
The One

The Serbian Corporate Income Tax Act contains a provision on the beneficial ownership of income (hereinafter: the BO provision), which is one of the conditions for the application of the preferential tax rate on income tax after tax deduction, which is envisaged in Treaties for the avoidance of Double Taxation on income and capital (hereinafter: Double Taxation Treaties/ DTTs). The subject matter of research in this paper is the term "beneficial ownership", which is not defined in the Corportate Income Tax Act. It may ultimately lead to abusing the preferential tax rates from the DTTs in tax planning and "treaty shopping" through the use of conduit companies. Tax experts have different opinions on the legal nature of the BO provision, which is given the function of an anti-abusive measure (on the one hand) and a rule for the attribution of income (on the other hand). The author analyzes the current function of the BO provision envisaged in the Serbian Serbian Corporate Income Tax Act (CITA), and its inadequate application. The author advocates for enacting the BO provision as an anti-abusive measure, and examines the possible application of the BO provision in domestic tax law, with reference to Articles 10, 11, and 12 of the DTTs that Serbia contracted with other states, as well as Articles 10-12 of the OECD Model-Convention on Income and Capital (2017) and Commentaries on these articles. Such an application of the BO provision may preclude "treaty shopping". In final remarks, the author points out why the BO provision should be envisaged as an anti-abusive measure in Serbian tax law.

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