scholarly journals ANALISIS PERHITUNGAN DAN PEMOTONGAN PPh PASAL 21 KARYAWAN TETAP PADA PT. TELAGA BAKTI PERSADA TERNATE

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Linath Masrinah ◽  
Jantje J. Tinangon ◽  
Natalia Y. T. Gerungai
Keyword(s):  
Income Tax ◽  
Oil And Gas ◽  
Vital Role ◽  
Tax Revenue ◽  
Tax Collection ◽  
Descriptive Research ◽  
Directorate General ◽  
The Government ◽  
Permanent Employees ◽  
Oil And Gas Sector

Taxes are an important component for the government in carrying out state activities in Indonesia, since the financing of routine expenditures as well as government development is largely derived from the tax sector. as it is known that tax revenue plays a vital role since the revenue from the oil and gas sector has decreased. The government in this case the Directorate General of Tax (DJP) always wanted to perform the task in terms of collecting tax revenue so that the nation's survival is maintained. Therefore, the Directorate General of Tax (DJP) is trying to get the tax collection in Indonesia on target by always trying to improve the service by updating the rules of tax collection that meet the requirements of justice, juridical, economic, financial and simple. This study aims to analyze the calculation and withholding of Article 21 Income Tax on the salary of PT. Telaga Bakti Persada Ternate whether it is in compliance with the provisions of the Taxation Law. No. 36 of 2008 Income Tax Income. This research uses Descriptive Research Method. The results of the research can be concluded that the calculation and withholding of income tax article 21 Income Tax on permanent employees of PT. Telaga Bakti Persada Ternate has done calculations and deductions in accordance with the provisions of the current law.Keywords: calculation and deduction of income tax PPh article 21, income tax, receipt income tax PPh article 21, accounting, income tax article 21, Tax Regulation.

scholarly journals IPTEKS UPAYA PENINGKATAN HASIL PENERIMAAN PAJAK BERDASARKAN EFEKTIVITAS PELAKSANAAN PEMERIKSAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MANADO

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Grefis Karaseran ◽  
Fanda Rundengan
Keyword(s):  
Research Method ◽  
Vital Role ◽  
Assessment System ◽  
Tax Revenue ◽  
Self Assessment ◽  
Descriptive Research ◽  
The Past ◽  
Administrative Supervision ◽  
Directorate General ◽  
Tax Audit

In the economy in Indonesia alone taxes have a very vital role. Indonesia itself adheres to the self assessment system, this opens a gap for taxpayers to act dishonestly. Therefore the Directorate General of Taxes is obliged to carry out administrative supervision as well as through tax audits. The purpose of the tax audit is to test compliance with the obligations of taxpayers. The research method used was descriptive research based on SP2 and SKP data from Manado Primary Tax Office. Based on three years, namely from 2014, 2015, and 2016 the percentage level of SP2 examination effectiveness is always on a very effective criterion, but in the next two years, from 2017 and 2018, the percentage level of SP2 examination effectiveness has decreased which is in the less effective criteria. Based on SKP data for the past 5 years, the level of acceptance has not been effective because it has reached the set target.Keywords : Effectiveness, Tax Audit, Tax Revenue

scholarly journals Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia

2021 ◽  
Vol 2 (2) ◽  
pp. 60-72
Author(s):  
I Kadek Beny ◽  
Meilin Loviana Dewi
Keyword(s):  
Income Tax ◽  
Value Added ◽  
Value Added Tax ◽  
Tax Collection ◽  
Public Facilities ◽  
State Revenue ◽  
Tax Laws ◽  
Direct Compensation ◽  
Directorate General ◽  
The Government

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.

scholarly journals ANALISA MEKANISME PENGHITUNGAN, PEMOTONGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PASAL 21 PADA PT. BINA SWADAYA KONSULTAN TAHUN 2016

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Evi Margoretty Silalahi ◽  
Lucky Nugroho ◽  
Lawe Anasta
Keyword(s):  
Data Collection ◽  
Income Tax ◽  
Research Method ◽  
Technical Assistance ◽  
Tax Law ◽  
Government Agencies ◽  
Descriptive Research ◽  
The Government ◽  
Permanent Employees ◽  
Data Collection Technique

ABSTRACT Income Tax Article (PPH) 21 tax on income in the form of salary, wages, honoraria, allowances, and other payments received or obtained by an individual domestic Taxpayer in respect of employment or occupation, services and activities. Therefore, government agencies and companies paying employees or employees are required to implement the calculation of Article 21 income tax on income received by their employees every month. This research was conducted at PT. Bina Swadaya Consultant. Furthermore, the purpose of this study was conducted to analyze the calculation and withholding of Article 21 Income Tax on employees of PT. Bina Swadaya Consultant, whether it has been in accordance with the Tax Law No.36 of 2008 on Income Tax. This research uses descriptive research method, and data collection technique used is documentation technique. The results of this study indicate that the calculation, deduction, deposit and reporting of PPh 21 applied by PT. Bina Swadaya Consultant is not in accordance with Law No.36 of 2008 on Income Tax article 4 paragraph 1, namely the calculation of Income Tax Article 21 Permanent Employees due to the company does not include attendance allowance in the calculation. Based on that, it is expected that the government through related parties can perform socialization and technical assistance in implementation of Article 21 PPH in enterprises in order to optimize state revenues. Key Words: Calculation of Income Tax (PPH) Article 21, Withholding of Income Tax Article 21   and Provision of Income Tax Article 21

scholarly journals Implementation of Income Tax Collection on Sale and Purchase of Land and/or Buildings in Padang City

2019 ◽  
Vol 6 (3) ◽  
pp. 865
Author(s):  
Annisa Mutiara Andina ◽  
Ferdi Ferdi ◽  
Syofiarti Syofiarti
Keyword(s):  
Income Tax ◽  
Research Method ◽  
Tax Collection ◽  
Directorate General ◽  
Legal Constraints ◽  
The Government ◽  
State Revenues

Legal actions carried out by the community on land and buildings must always be accompanied by the making of the required deeds. These deeds must be made by an authorized official; in this case Notary and Conveyancer. The problems in this study include: 1) How is the implementation of income tax collection on sale and purchase of land and/ or buildings in Padang City? 2) What are the obstacles that arise in implementing income tax collection on sale and purchase of land and/ or buildings? This study applied a research method mainly in the form of an empirical juridical approach. The results of the study found that: 1) Based on Article 23A of the 1945 Constitution which states: “Taxes and other compulsory levies for State purposes are regulated by Law”, notaries have an important role as an extension of the government in increasing state revenues through tax collection, 2) Legal constraints in implementing the income tax collection on sale and purchase of land and/ or buildings are in the application of tax rules in which there are manipulation and forgery of the taxpayer data. The notary and the Directorate General of Taxes are expected to further increase their cooperation and be more active in conducting tax dissemination.

scholarly journals KONTRIBUSI PEMUNGUTAN PAJAK OLEH BENDAHARA PENGELUARAN PEMERINTAH TERHADAP PENERIMAAN PAJAK PENGHASILAN PADA KPP PRATAMA MANADO TAHUN 2013-2017

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Elyakim Tande Padang ◽  
Jullie J. Sondakh ◽  
Lidia M. Mawikere
Keyword(s):  
Income Tax ◽  
Government Expenditure ◽  
Tax Revenue ◽  
Tax Collection ◽  
State Revenue ◽  
Analysis Technique ◽  
The Government ◽  
Tax Deduction ◽  
Classification Table ◽  
Year 2013

Government Expenditure Treasurer is a party that carries out tax deduction from expenditures originating from State Revenue and Expenditure Budget or Regional Revenue and Expenditure Budget. This study aims to know the contribution of tax collection by the government treasurer of income tax revenues at the KPP Pratama Manado Year 2013-2017. The method of analysis in this research is quantitative associative by using contribution analysis technique. In accordance with the classification table of contribution criteria it can be seen that the rate of tax collection contribution by the Government Treasury is high or strongly contribute to income tax revenue in KPP Pratama Manado Year 2013-2017.Keywords: Contribution of Tax Collection, Tax Receipts

scholarly journals GROSS INCOME MULTIPLIER AS A FAIRNESS INDICATOR OF TRANSACTION VALUE ON TRANSFER OF RIGHTS ON LAND AND BUILDING IN SOUTH TANGERANG

2021 ◽  
Vol 19 (17) ◽  
Author(s):  
Nur Hendrastuti
Keyword(s):  
Income Tax ◽  
Market Price ◽  
Tax Revenue ◽  
Monthly Report ◽  
Directorate General ◽  
Income Multiplier ◽  
Real Value ◽  
Gross Income ◽  
The Government ◽  
Transaction Value

As the government of Indonesia targets income tax to contribute 50,1% of the overall tax revenue target in Indonesia, the Directorate General of Taxes (DGT) is compelled to maximize the excavation of tax potential. Among others, excavation of income tax potential may apply for income tax upon the transfer of rights on land and/or building. For this final income tax, tax extraction is performed by evaluating the transfer transaction value stated in the Land Deed Officer Monthly Report which should be based on the value received or obtained by the seller based on market price. Unfortunately, there is no means to ensure that the value stated by taxpayer is the actual transaction value. Also, since data on property in Indonesia is not publicly available, the real value of the transfer remains elusive. Therefore, Tax Office requires a method or technique to determine whether the stated value is a reasonable and compliant one. This research aims to examine the feasibility of Gross Income Multiplier to determine the fairness indication of transaction value stated by the taxpayer in the transfer of rights on land and/or building. By understanding the fairness of the stated value as reported in the Land Deed Officer monthly report, DGT is expected to accurately determine the fair transaction value.

scholarly journals Persepsi Wajib Pajak UMKM Terhadap Kewajiban Perpajakan (Studi Pada UMKM di Eks Karisidenan Surakarta)

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Hanung Triatmoko ◽  
Juliati Juliati ◽  
Sri Suranta ◽  
Trisninik Ratih Wulandari ◽  
Renata Zoraifi
Keyword(s):  
Income Tax ◽  
Quantitative Method ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Value Added ◽  
Tax Revenue ◽  
Directorate General ◽  
Negative Perceptions ◽  
The Government ◽  
Tax Payments

This study aims to assess the perceptions of MSME taxpayers who are in the Karisidenan Surakarta area on tax obligations. MSMEs are a driver of increasing economic growth in the present era. Solo is one of the cities that is famous for the growth of MSMEs because culinary, handicraft, and clothing entrepreneurs have started to appear in Karisidenan Surakarta. Ideally, an increase in the number of MSMEs will also be followed by an increase in the amount of taxes that will be received by local and central governments. Income Tax (PPh) and Value Added Tax (PPN) are two central taxes which should also increase with the growth of MSMEs. The perception of UMKM taxpayers towards taxation obligations is certainly important to research because negative perceptions of taxes will result in decreased tax revenues so that these perceptions need to be improved with better socialization from the Directorate General of Taxes. This study will examine the perceptions of taxpayers related to NPWP ownership, SPT reporting and tax payments. The method used is a quantitative method by distributing questionnaires to samples of MSMEs in Karisidenan Surakarta. The sampling method used was purposive sampling and the analysis used was linear regression analysis. This research is expected to provide benefits to the government in making policies to increase tax revenue.

Determinan Kepatuhan dan Penerimaan PPh Badan Pada Kantor Wilayah Direktorat Jenderal Pajak Jakarta Timur

2020 ◽  
Vol 7 (02) ◽  
pp. 255-268
Author(s):  
Wieldy Menanda ◽  
Darmansyah Darmansyah ◽  
JMV Mulyadi
Keyword(s):  
Tax Policy ◽  
Income Tax ◽  
Secondary Data ◽  
Jel Classification ◽  
Corporate Income Tax ◽  
Tax Revenue ◽  
Tax Collection ◽  
Directorate General ◽  
Negative Effect ◽  
Tax Audit

ABSTRACT        Taxpayer compliance is the most important part of tax revenue. In compliance there is formal and material compliance. Formal compliance is the compliance of taxpayers in depositing and reporting their tax obligations on time, while material compliance is compliance with the correctness of the contents of the reporting itself in the form of income received, costs incurred, taxes withheld / collected by other parties, up to taxes that still have to be paid. after carrying out various conversion mechanisms according to the applicable regulations. This research aims to determine how the relationship between tax policy socialization, taxpayer supervision, tax audit and tax collection on taxpayer compliance and corporate income tax receipts when mediated by taxpayer compliance. In this study, secondary data sources were taken from 9 (nine) Tax Service Offices (KPP) in the East Jakarta Regional Tax Office. In the form of target and realization data for the period 2014 to 2018 on 4 (four) activity instruments (socialization, supervision, inspection and collection) carried out at the Directorate General of Taxes. The results showed that tax policy socialization and taxpayer supervision had a significant effect on compliance, while tax audit and tax collection had no significant effect. For the effect on corporate income tax revenue through taxpayer compliance, tax policy socialization, taxpayer supervision has a significant negative effect, while tax audit and tax collection have a significant positive effect. For researchers who want to take the same theme as this research, they can develop it with the addition of independent variables and a longer research year in order to obtain results that better reflect the actual conditions. ABSTRAK         Kepatuhan wajib pajak merupakan bagian terpenting dalam penerimaan pajak. Didalam kepatuhan terdapat kepatuhan formal dan material. Kepatuhan formal merupakan kepatuhan wajib pajak dalam menyetorkan dan melaporkan kewajiban perpajakannya tepat waktu sedangkan kepatuhan material adalah kepatuhan terkait kebenaran isi dari pelaporan itu sendiri berupa penghasilan yang diterima, biaya yang dikeluarkan, pajak yang dipotong/dipungut oleh pihak lain sampai dengan pajak yang masih harus dibayarkan setelah dilakukan berbagai mekanisme konversi sesuai aturan yang berlaku. Riset ini bertujuan untuk mengetahui bagaimana hubungan sosialisasi kebijakan pajak, pengawasan wajib pajak, pemeriksaan pajak dan penagihan pajak terhadap kepatuhan wajib pajak dan penerimaan PPh Badan saat dimediasi oleh kepatuhan wajib pajak. Dalam penelitian ini sumber data sekunder diambildari 9 (sembilan) Kantor Pelayanan Pajak (KPP) di lingkungan Kantor Wilayah DJP Jakarta Timur. Berupa data target dan realisasi selama periode 2014 sampai dengan 2018 atas 4 (empat) instrumen kegiatan (sosialisasi, pengawasan, pemeriksaan dan penagihan) yang dilakukan di Direktorat Jenderal Pajak.  Hasil penelitian menunjukkan sosialisasi kebijakan pajak dan pengawasan wajib pajak berpengaruh signifikan terhadap kepatuhan sedangkan pemeriksaan pajak dan penagihan pajak tidak berpengaruh signifikan. Untuk pengaruh terhadap penerimaan PPh Badan melalui kepatuhan wajib pajak, sosialisasi kebijakan pajak, pengawasan wajib pajak berpengaruh signifikan negatif sedangkan pemeriksaan pajak dan penagihan pajak berpengaruh signifikan positif.  Untuk peneliti yang ingin mengambil tema yang sama dengan penelitian ini dapat mengembangkan dengan penambahan variabel bebas dan tahun penelitian yang lebih panjang sehingga didapat hasil yang lebih mencerminkan kondisi sebenarnya. JEL Classification : H20, H32

scholarly journals ANALISIS PRO DAN KONTRA PENERAPAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 TERHADAP USAHA MIKRO, KECIL DAN MENENGAH (UMKM)

2018 ◽  
Vol 2 (1) ◽  
pp. 18-26
Author(s):  
Haviz Taufik
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Oil And Gas ◽  
Small And Medium Enterprises ◽  
National Development ◽  
Advantages And Disadvantages ◽  
State Revenue ◽  
Tax Revenues ◽  
The Government ◽  
Oil And Gas Sector

Tax is also the main source of state revenue, where taxes contribute more than 78% of total state income. The dominance of taxes as the main source of state revenue is no longer from the oil and gas sector, but rather focuses on tax revenues from the non-oil and gas sector because tax revenues from non-oil and gas sources will not run out or have an age limit and play a major role in national development. One of the tax revenues from the non-oil and gas sector is UMKM tax. In July 2013, the Government of Indonesia just issued a Government Regulation (PP) No. 46 which regulates the tax on Micro, Small and Medium Enterprises (UMKM). This tax aims to provide convenience to UMKM to calculate the tax due at the end of the year and is a final tax. Many pros and cons of the issuance of PP No. 46 of 2013, because there are some UMKM who feel disadvantaged and there are also those who benefit from the application of this PP. Therefore the author analyzes what are the advantages and disadvantages of applying PP No. 46 of 2013 on UMKM?  After analyzing these problems, the authors concluded that the application of Government Regulation No. 46 of 2013 caused more losses than profits for UMKM because there are still many UMKM that have net profits below 8% and will pay greater taxes, Imposing Income Tax at a rate of 1% based on the amount of turnover not in accordance with the principle of income tax, not in accordance with the provisions of article 25 paragraph (7) letter c of Law No. 36 of 2008 concerning Income Tax, can trigger the emergence of jealousy from other entrepreneurs, and not in accordance with the concept of justice in taxation because it does not reflect the ability to pay.

scholarly journals ANALISIS PENERAPAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 TERHADAP PERTUMBUHAN JUMLAH WAJIB PAJAK DAN PENERIMAAN PPH PASAL 4 AYAT (2)

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Jelly Anggraeni Dunggio ◽  
Inggriani Elim ◽  
Lidia Mawikere
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Tax Revenue ◽  
Economic Activities ◽  
Average Income ◽  
Tax Rate ◽  
Before And After ◽  
Directorate General ◽  
The Government ◽  
Year 2013

The Government through the Directorate General of Taxation has stipulated Government Regulation (PP) Number 46 Year 2013 concerning Tax on MSMEs. In helping small and medium economic activities, the government provides tax services for the UMKM Taxpayers with a 1% tax rate charged on the gross sales cycle of up to Rp 4.8 billion per year. This study aims to explain the growth of the number of taxpayers, before and after the application of PP. No. 46 Year 2013, also aims to explain the acceptance of Income Tax Article 4 Paragraph (2) in the working area of KPP. Pratama Luwuk. This research uses descriptive qualitative analysis method. The results of this study indicate that after the application of PP. No. 46 Year 2013 has decreased the growth of taxpayers by -2.43%, while the average income tax Article 4 Paragraph (2) from PPh UMKM for forty-two months since the implementation of PP. No. 46 Year 2013 is 2.58% with Very Less criteria. In the future, the government especially KPP Pratama Luwuk must be more active and keen in exploring the potential of tax revenue and maintain performance in managing tax revenue, and to evaluate the implementation of PP.No. 46/2013 as the next policy review.Keywords: Government regulation No.46 of 2013, income tax, receipt.

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