scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novlicia Putri Utiarahman ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Government Revenue ◽  
Income Tax Law ◽  
The Law ◽  
The Government

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BPR MAPALUS TUMETENDEN CABANG TOMOHON

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Veronica Junisa Lolong ◽  
David Paul Elia Saerang ◽  
Hence Wokas
Keyword(s):  
Service Quality ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Income Tax Law ◽  
The Government ◽  
Tax Deduction

Income tax is one of the largest government revenues. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the interest calculation and interest reports and final income tax deduction on interest of savings and customer deposits at PT. BPR Mapalus Tumetenden Branch Tomohon. Descriptive analysis was employed in this study. Data were obtained by field studies. The results shows that the calculation and reports of Final Income Tax Article 4 Paragraph 2 on deposit and savings PT. BPR Mapalus Tumetenden Branch Tomohon have compiled with the laws of regulations. Leaders of PT. BPR Mapalus Tumetenden Branch Tomohon should improve the service quality to each customer, so that the customers can increase the amount of savings in bank. Keywords: calculation, reporting, deposit interest, customer savings

scholarly journals PERPAJAKAN DI ERA EKONOMI DIGITAL: INDONESIA, INDIA DAN INGGRIS

2019 ◽  
Vol 4 (2) ◽  
pp. 215-230
Author(s):  
Yanis Ulul Az'mi
Keyword(s):  
United Kingdom ◽  
Income Tax ◽  
Consumer Demand ◽  
New Technology ◽  
Value Added ◽  
Tax Law ◽  
Goods And Services ◽  
The United Kingdom ◽  
Income Tax Law ◽  
The Government

The development of new technology and diverse consumer demand has increased the digital retail industry today. This also affects the way buyers / consumers get the goods and services they want. Consumers turn to e-commerce and cellular to make purchases that are usually done physically. This change in shopping style has been driven largely due to the emergence of many market places and platforms. This change will also have effect on the taxation of the transaction. The Government of India applies the Equalization Levy Rules (EQL) scheme which is categorized as PNBP (Non-Tax Revenues). While in the United Kingdom there is a Diverted Provit Tax (DPT) scheme. Whereas Indonesia has no more specific rules, there is only a Circular (Surat Edaran) that regulates the Affirmation of Tax Regulations on e-Commerce Transactions, namely SE / 62 / PJ / 2013 tax regulations e-commerce follows the income tax law and value added tax.

scholarly journals IMPLIKASI PENGENAAN PAJAK PENGHASILAN FINAL TERHADAP PENGHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. EMPAT TUJUH ABADI JAYA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Yuyun Apriana Christian ◽  
Grace B. Nangoi ◽  
Novi S. Budiarso
Keyword(s):  
Analytical Method ◽  
Income Tax ◽  
Tax Law ◽  
Tax Laws ◽  
Income Tax Law ◽  
The Government ◽  
Descriptive Qualitative

PP 46 2013 is a regulation issued by the government to provide convenience for SMEs taxpayers. Taxpayers who apply this regulation must have gross circulation below Rp. 4.8 billion. By using this regulation, taxpayers simply multiply the gross circulation in 1 month at the final rate of 1%. The purpose of this study is to compare the income tax to be paid by using final income tax and income tax laws and to determine more efficient regulations to be implemented by PT. Empat Tujuh Abadi Jaya. The analytical method used in this study is descriptive qualitative. The results showed that the income tax of PT. Empat Tujuh Abadi Jaya based on the income tax law is Rp. 34,135,000.00, while based on the final 1% income tax is Rp. 46,694,000.00. It can be concluded that it will be more efficient for PT. Empat Tujuh Abadi Jaya to pay income tax by using income tax laws because the amount of tax to be paid is smaller.

Dampak Perubahan Undang-Undang No. 36 Tahun 2008 terhadap Penerapan PPH Potong Pungut pada Perusahaan Jasa Cleaning Service (Studi Kasus pada PT. Jasa Mulia Iramandiri)

2010 ◽  
Vol 6 (02) ◽  
pp. 61
Author(s):  
Rizki Ahmad Fauzi
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Secondary Data ◽  
Research Data ◽  
Financial Statement ◽  
Tax Law ◽  
History Of ◽  
Income Tax Law ◽  
The Law ◽  
The Impact

The introdution described about the history of income tax, the book observation concerning about the meaning of Tax and the chronological alteration of the Income Tax regulations. Research Method described the structure of PT. Jasamulia Iramandiri, along the literature using research data as a secondary data The comparison between the old Law on the new Act has some interesting differences to explore, also elucidate between Old law dan the New Law of Income Tax concerning PPh 21,23,and 25.  This discussion are simulate the calculation of Income Tax Law chapter 21 in two version the old and newest Law, also the impact of the Law alteration  to accounts on the financial statement.

Die Rückabwicklung im Ertragsteuerrecht

2019 ◽  
Author(s):  
Patrick Schulz
Keyword(s):  
Income Tax ◽  
Case Law ◽  
Research Literature ◽  
Tax Law ◽  
Current Case ◽  
Income Tax Law ◽  
The Law

Income tax law lacks clear regulations in terms of what fiscal consequences can occur if an income tax issue is later reversed. It is thus left to those who apply the law to address how such reversals should be dealt with fiscally. In this regard, the solutions to this problem found in case law are constantly criticised in research literature. This study examines whether and to what extent the criticism of the case law of Germany’s fiscal courts in relation to the cancellation of income tax procedures is justified. To this end, it first presents the conditions under which the cancellation of such a procedure is applicable and what fiscal consequences it can trigger. It concludes by demanding an appropriate form of taxation for such cancellations and, in turn, the partial abandonment of the current case law of the fiscal courts.

Jordanian stability will outface economic challenges

2018 ◽  
Keyword(s):  
Income Tax ◽  
Public Consultation ◽  
Tax Law ◽  
Content Type ◽  
Strategic Issues ◽  
Income Tax Law ◽  
The Government

Significance Activists had threatened more protests if progress were not achieved by that deadline. There have been no reforms as yet and a new draft income-tax law offered for public consultation is inviting pushback over its similarity to the previous bill, which sparked massive protests in June. Impacts Amman will seek to placate Western and Gulf donors on regional strategic issues. The gradual restoration of Jordanian-Syrian relations will facilitate refugee repatriation. Jordan will seek to balance US ties with loyalty to the Palestinian cause -- but ultimately prioritise the former. The government will further increase Eurobond issuances to finance still-rising debt.

scholarly journals CADANGAN REKLAMASI PERTAMBANGAN SEBAGAI LOOPHOLES PAJAK DALAM PENERAPAN PRINSIP TAXABILITY-DEDUCTIBILITY

2018 ◽  
Vol 6 (2) ◽  
pp. 181-198
Author(s):  
Chairil Anwar Pohan
Keyword(s):  
Income Tax ◽  
Negative Impact ◽  
Value Added ◽  
Tax Law ◽  
Mining Activities ◽  
Government Officials ◽  
Income Tax Law ◽  
Gross Income ◽  
The Government ◽  
Mining Face

Ironic look messy mining face in this country and so much troublesome services of government officials, especially in the mining region of area businesses amid rampant mining minerals (Gold, Tin, Copper, Nickel, etc.) and coal were carried out by the Investor, the resultant investment offers little value added contribution on state revenues, whereas post-exploitation or post-mining closure leaves holes gaping tailings left just by miners, resulting in environmental degradation, social inequality and other things that have a negative impact that brings enormous material losses for the country and society, which never should have happened because of the taxation aspects of the government actually had anticipated that the mining activities should be facilitated by the provisioning cost of reclamation in mining production activities are underway, the reserve for reclamation explicitly accommodated as accounts exclusion in Article 9, paragraph 1 of Income Tax Law, that the taxation treatment is a cost that can be a deduction from gross income.

The Definition of Employee for Income Tax Purposes

1982 ◽  
Vol 17 (3) ◽  
pp. 290-333 ◽  
Author(s):  
Joseph M. Edrey
Keyword(s):  
Income Tax ◽  
Tax Law ◽  
Income Tax Law ◽  
The Law ◽  
Definition Of

The question of differentiating between an employee and an independent (self-employed) person has always been of primary importance in Israeli Income Tax law as a result of the various rules that distinguish these two types of assessees. In light of the adoption of the Ben-Shahar Commission's recommendations, this distinction has acquired even greater importance, as shall be explained.This article discusses the law as it stands at present, which is not to say that in our view the current law is ideal. On the contrary, it is our opinion that the distinctions between the employed assessee—employee— and the independent assessee—self-employed—ought to be abolished. However since Israeli law does draw such distinctions at present, we shall discuss whatis, de lege lata, and leave the discussionde lege ferendafor another time.

scholarly journals PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA

2019 ◽  
Vol 6 (1) ◽  
pp. 1082-1103
Author(s):  
Ivan Hardiyanto
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Tax Law ◽  
Legal Certainty ◽  
Company Policy ◽  
Transfer Prices ◽  
Income Tax Law ◽  
The Government

Transfer pricing is a company policy in determining transfer prices to other companies, but in practice transfer pricing is done in order to avoid taxes. At present Indonesia has not been able to overcome the issue of transfer pricing because the regulations and sanctions are still unclear. Businessmen as taxpayers need legal certainty in the context of tax planning and business competition, while the government also requires legal certainty to secure revenues from the tax sector. The legal vacuum created legal uncertainty for both parties so that it was not in harmony with the principle of justice. Regulation regarding transfer pricing in Indonesia has actually been regulated in legislation found in Article 18 paragraph (3), (3a), and (4) Income Tax Law. However, the regulation has not been clearly regulating transfer pricing. The unclear regulation regarding transfer pricing lead Indonesian Government to refine the Anti-Avoidance Rule (AAR) which is integrated in the Income Tax Law. The AAR must provide clear definitions and differences regarding acceptable tax avoidance, unacceptable tax avoidance, and tax evasion, so that transfer pricing that breaks arm's length principle will be categorized as illegal. In addition, the AAR must be clearly and explicitly regulated regarding sanctions for transfer pricing doer. Improvement of AAR which is integrated in the Income Tax Law will provides legal certainty and guarantees justice for both businessmen as taxpayers and the government.

scholarly journals VERGİ MEVZUATI AÇISINDAN KANUNEN KABUL EDİLMEYEN GİDERLERE YÖNELİK HATALI İŞLEMLERİN TESPİTİ, DÜZELTME VE MUHASEBE KAYITLARI

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Alper TAZEGÜL
Keyword(s):  
Income Tax ◽  
Point Of View ◽  
Tax Law ◽  
Tax Base ◽  
Application Point ◽  
Income Tax Law ◽  
The Law ◽  
Taxable Profit

One of the most important concepts that appears the differentiation of accounting profit and taxable profit is expenses which are not legally accepted. In the determination of accounting profit some expense which is not legally accepted as an expense can be deducted and these expenses cannot be deducted in determination of taxable profit Therefore, it is important to correctly apply the expenses that are not legally accepted for the determination of the accounting profit which constitutes the tax base in general. For this reason, the law stated expenses that can be deducted in the 40th article of the Income Tax Law. All the expenses except these that can be discounted are considered as legally deductible expenses. The expenses that cannot be deducted are also counted in article 41 of the same law. These expenses will also be considered as unacceptable expenses without any hesitation. However, when considered from the application point of view, it is seen that there is a doubt in terms of issues such as whether it should be taken into consideration as an unacceptable expense or whether the necessity of being subject to withholding should be considered as a fee. Within this context, the errors encountered in the application in relation to legally unacceptable costs and their adjusted accounting records are included in our study.

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