scholarly journals IPTEKS PENGHITUNGAN PAJAK PENGHASILAN TERUTANG BERDASARKAN PP NOMOR 23 TAHUN 2018 DI KELURAHAN MALENDENG KECAMATAN PAAL 2 KOTA MANADO

2019 ◽  
Vol 3 (01) ◽  
Author(s):  
Novi Swandari Budiarso ◽  
Winston Pontoh ◽  
Heince R. N. Wokas
Keyword(s):  
Small Businesses ◽  
Income Tax ◽  
Service Sector ◽  
National Development ◽  
Assessment System ◽  
Public Confidence ◽  
Transfer Of Knowledge ◽  
Self Assessment ◽  
Industrial Sectors ◽  
Small Industries

One source for implementing national development is tax revenue that reaches 75% of current state revenues, with the existence of taxes, the state can carry out development aimed at the welfare of the community itself. In fact, the voluntary awareness and concern of taxpayers is very difficult to realize if it is not forced, meaning that people are required to pay taxes in order to build a national economy. Tax collection itself still has many obstacles and challenges that come from the community itself, for example; awareness of paying taxes is still lacking in the community, the crisis of public confidence in the government and understanding of taxation itself is still very poor in terms of calculations, payments up to reporting (in this case Calculating Own Taxes - Self Assessment System), so often cause obstacles in paying taxes themselves. Malendeng, Paal 2 Subdistrict, Manado City as part of an interesting autonomous region to be observed specifically considering 1,305 taxpayers, land and building taxes, but the realization of the is only around 60.53%, namely from the small industries and household handicrafts, the medium and large industrial sectors and the service sector as well as tax revenues on the control of economic assets of the community. The problems are 1) Lack of knowledge, especially small businesses about taxes related to partner businesses and 2) Lack of ability to do tax calculation and reporting related to partner businesses, while the solutions offered are 1) Transfer of knowledge about taxes in connection with small businesses and, 2) Transfer expertise regarding tax calculation and reporting related to partner business. The method used is 2 (two) ways, namely lecture and training, lecture method with presentation techniques of material concerning taxation material, especially those involving small entrepreneurs, namely Income Tax. The training method is carried out with a simple case study of the calculation and reporting of income tax.The results achieved were an increase in the knowledge of the Malendeng villagers about income tax for micro, small and medium enterprises and an increase in the community's ability to calculate and report income taxes.Keywords : Income Tax, Small Industries, Self Assessment System

scholarly journals IPTEKS PENGHITUNGAN PAJAK PENGHASILAN TERUTANG BERDASARKAN PP NOMOR 23 TAHUN 2018 DI KELURAHAN MALENDENG KECAMATAN PAAL 2 KOTA MANADO

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Novi Swandari Budiarso ◽  
Winston Pontoh ◽  
Heince R.N Wokas
Keyword(s):  
Small Businesses ◽  
Income Tax ◽  
Service Sector ◽  
National Development ◽  
Assessment System ◽  
Public Confidence ◽  
Transfer Of Knowledge ◽  
Self Assessment ◽  
Industrial Sectors ◽  
Small Industries

One source for implementing national development is tax revenue that reaches 75% of current state revenues, with the existence of taxes, the state can carry out development aimed at the welfare of the community itself. In fact, the voluntary awareness and concern of taxpayers is very difficult to realize if it is not forced, meaning that people are required to pay taxes in order to build a national economy. Tax collection itself still has many obstacles and challenges that come from the community itself, for example; awareness of paying taxes is still lacking in the community, the crisis of public confidence in the government and understanding of taxation itself is still very poor in terms of calculations, payments up to reporting (in this case Calculating Own Taxes - Self Assessment System), so often cause obstacles in paying taxes themselves. Malendeng, Paal 2 Subdistrict, Manado City as part of an interesting autonomous region to be observed specifically considering 1,305 taxpayers, land and building taxes, but the realization of the is only around 60.53%, namely from the small industries and household handicrafts, the medium and large industrial sectors and the service sector as well as tax revenues on the control of economic assets of the community. The problems are 1) Lack of knowledge, especially small businesses about taxes related to partner businesses and 2) Lack of ability to do tax calculation and reporting related to partner businesses, while the solutions offered are 1) Transfer of knowledge about taxes in connection with small businesses and, 2) Transfer expertise regarding tax calculation and reporting related to partner business. The method used is 2 (two) ways, namely lecture and training, lecture method with presentation techniques of material concerning taxation material, especially those involving small entrepreneurs, namely Income Tax. The training method is carried out with a simple case study of the calculation and reporting of income tax.The results achieved were an increase in the knowledge of the Malendeng villagers about income tax for micro, small and medium enterprises and an increase in the community's ability to calculate and report income taxes.Keywords : Income Tax, Small Industries, Self Assessment System

scholarly journals EVALUASI PELAKSANAAN PEMUNGUTAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN (PPH) PASAL 22 WAJIB PUNGUT BUMN PADA PT. TELEKOMUNIKASI INDONESIA CABANG MANADO

2020 ◽  
Vol 15 (2) ◽  
pp. 83
Author(s):  
Romullo Matthew Salaki ◽  
Harijanto Sabijono
Keyword(s):  
Qualitative Research ◽  
Income Tax ◽  
National Development ◽  
The State ◽  
Assessment System ◽  
Research System ◽  
Collection System ◽  
Self Assessment ◽  
Tax Collection ◽  
State Revenue

Taxation is the sector that produces the most in an effort to increase state revenue. Through taxation, Indonesia is better able to submit requests for national development and other sector allocations. The appropriate method used in the special tax sector is a tax collection system that memebri for taxpayers, collect, deposit, and report the tax payable to the state treasury. The purpose of this study was to study the Evaluation of the Implementation of Collection, Depositing and Reporting of Income Tax Article 22 Obligatory SOE Levies at PT. Telekomunikasi Indonesia, Manado Branch. This research uses a descriptive qualitative research system. The results of research at PT. Telekomunikasi Indonesia, Manado Branch, can be accessed by collecting, depositing, and reporting income tax PP 22 mandatory SOE levies using a self-assessment system that is a tax collection system that authorizes taxpayers in the regulation of applicable tax invitations.

Taxing Sovereign Wealth Funds: Looking to Singapore for Inspiration

2017 ◽  
Vol 45 (1) ◽  
pp. 17-38
Author(s):  
Sally-Ann Joseph
Keyword(s):  
Income Tax ◽  
Assessment System ◽  
Global Markets ◽  
Location Decisions ◽  
Self Assessment ◽  
Sovereign Wealth Funds ◽  
Tax Legislation ◽  
Tax Exemptions ◽  
The Government ◽  
Investment Location

The taxation of sovereign wealth funds is an important issue for governments as they are both investors and need to attract investment. Operating in global markets, how these funds are taxed can affect investment location decisions. In Australia there are currently no legislative provisions for these investments and issues of residency, applicability and terminology hamper the use of tax treaties. The basis of how sovereign wealth funds are taxed in Australia is administrative where tax exemptions are provided on the basis of private ruling applications. It is an inefficient and costly process which lacks certainty. Over the period 2009 to 2011 the government of the day proposed legislating its practices dealing with sovereign wealth funds. In 2010 Singapore introduced a fund exemption scheme, markedly different from that proposed in Australia. Yet it is a method that is able to be adapted to the Australian income tax legislation. It avoids definitional issues by targeting the entities the policy aims to cover, is compatible with a self-assessment system and provides flexibility in policy making. Recommendations with accompanying considerations are made with respect to incorporating Singapore's tax exemption for sovereign wealth funds into the Australian tax legislation.

scholarly journals PENERAPAN PAJAK PENGHASILAN ORANG PRIBADI DARI PERDAGANGAN VALUTA ASING SECARA ONLINE YANG MENGGUNAKAN BROKER LUAR NEGERI

2020 ◽  
Vol 15 (2) ◽  
pp. 277-289
Author(s):  
Zuhdi Arman ◽  
Lenny Husna
Keyword(s):  
Foreign Exchange ◽  
Tax Evasion ◽  
Income Tax ◽  
Tax Avoidance ◽  
Personal Income ◽  
Assessment System ◽  
Self Report ◽  
Personal Income Tax ◽  
Self Assessment ◽  
Foreign Exchange Trading

Foreign exchange trading is one of the most popular businesses in the world, including the Indonesian people. The income generated from an Indonesian trader will certainly raise an aspect of Income Tax that must be fulfilled. This study aims to analyze the application of personal income tax and to determine the form of tax avoidance that can occur in relation to online foreign exchange trading using foreign brokers. The method used in this research is descriptive qualitative, data collection is done by means of in-depth interviews, observation and documentation, informant selection techniques with purposive sampling, data analysis techniques performed by data reduction, data presentation and drawing conclusions. The result of this research is the application of personal income tax on personal traders (taxpayers) which is carried out by means of a self-assessment system with the expectation of voluntary compliance in which the taxpayer must self-report the tax owed at the end of the year. Due to the lack of supervision over the implementation of the self assessment system, and online forex trading transactions are carried out fully online, taxpayers have a very big opportunity to do tax evasion. In the application of individual PPh, there are also several obstacles that occur both from the side of the taxpayer itself and from the side of the government.

scholarly journals EFEKTIVITAS PENYELESAIAN DAN PENERIMAAN ATAS HASIL PEMERIKSAAN PAJAK PENGHASILAN ORANG PRIBADI (STUDI KASUS KPP PRATAMA MANADO)

2013 ◽  
Vol 8 (4) ◽  
Author(s):  
Fino Indra Sumampouw ◽  
Inggriani Elim ◽  
Heince Wokas
Keyword(s):  
Income Tax ◽  
Assessment System ◽  
Process Data ◽  
Self Assessment ◽  
Individual Income ◽  
Tax Legislation ◽  
Tax Laws ◽  
Other Information ◽  
Tax Audit ◽  
The Individual

Tax audit is a series of activities to search for, collect, and process data or other information to verify compliance fulfillment of tax obligations and for other purposes in order to implement the provisions of the tax legislation. It is also against the background of the tax laws in Indonesia in implementing tax collection embrace self assessment system. The effectiveness of the implementation of the inspection results of the calculation of income tax and the individual income tax in particular the realization of Inspection Warrant (SP2) Tax on KPP Pratama Manado, in terms of the settlement are calculated based on the issuance and realization (SP2) Tax is completed, which have a higher effectiveness 2010-2012 the same is included in the criteria effectively with a percentage of 100% and the results of the calculation in terms of the effectiveness of the completion of the acceptance of the results of the examination are calculated based on the target and the realization SP2 Tax, which had a degree of effectiveness in 2010 (101.8%), in 2011 (103, 4%), and 2012 (113.1%) of which were included in the criteria is very effective. That means that the performance of the KPP Pratama Manado is very good because it can meet the set targets, and the KPP Pratama Manado  should be able to continue to defend it.

scholarly journals KEBIJAKAN PEMERIKSAAN DLREKTORAT JENDERAL PAJAK SEBAGAI SARANA PENGUJIAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT

2011 ◽  
Vol 11 (1) ◽  
pp. 37
Author(s):  
Deddy Arif Setiawan
Keyword(s):  
Income Tax ◽  
Tax Compliance ◽  
Assessment System ◽  
Director General ◽  
Process Data ◽  
Self Assessment ◽  
Tax Laws ◽  
Tax Audit

<p class="Style1"><em>Taxation assessment system which was been used Indonesian, is self assessment system. </em><em>Taxpayers do to calculate and pay income tax, and to submit a Periodic </em>Tax <em>Return </em><em>and an Annual Tax Return. Every Taxpayer shall be obliged to complete Tax Return </em><em>correctly, completely, and clearly. That obligation was been tested by tax audit.</em></p><p class="Style1"><em>Audit is a series of activities to collect and process data, information and or evidence </em><em>conducted in an objective and professional manner based on an auditing standard in </em><em>order to assess tax compliance and other objectives for enforcement of provisions of </em><em>the tax laws. Director General of Taxes has the authority to conduct an audit to test </em><em>complience of the Taxpayer and for other purposes in respect to the implementation of </em><em>the tax laws.</em></p><p class="Style1"><strong><em>Keywords : </em></strong><em>self assessment system and tax audit</em></p>

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 Analysis The Effectiveness Of Tax Relaxation Due To Covid-19 Pandemy On Indonesian Economic Defense

2020 ◽  
Vol 4 (1) ◽  
pp. 133-142
Author(s):  
Mutiara Hamdalah Munandar
Keyword(s):  
Income Tax ◽  
Tax Incentives ◽  
The State ◽  
Assessment System ◽  
Self Assessment ◽  
Direct Compensation ◽  
Directorate General ◽  
Ministry Of Finance ◽  
The Government ◽  
The Impact

The Act Number 28 of 2007 concerning General Provisions and Tax Procedures, it is explained that tax is a mandatory contribution to the state owed by individuals or entities that are forcing based on the law, with no direct compensation and is used for state purposes for the magnitude of people's prosperity. Indonesia began to impose taxes with a self assessment system or trust to calculate tax payable, pay off tax shortages, calculate taxes paid, and report to the Directorate General of Taxes themselves. On March 13, 2020, the Ministry of Finance said that income tax relaxation would be imposed. The government has issued Regulation of the Minister of Finance (PMK) number 23 / PMK.03 / 2020, regarding Tax Incentives for Taxpayers affected by Corona Virus. However, is this effective? What is the impact of this relaxation policy on Indonesia's economic defense? Keyword : Taxes, Tax Relaxation, Income, Economic Defense

scholarly journals Human Resources Management For Improving Medium Small Businesses

2020 ◽  
Vol 2 (8) ◽  
Author(s):  
Tajeri Tajeri
Keyword(s):  
Small Businesses ◽  
Large Scale ◽  
Human Resources Management ◽  
National Development ◽  
Industry Growth ◽  
Knowledge And Skills ◽  
Resources Management ◽  
Human Quality ◽  
Small Industries

National development is an effort to improve human quality and Indonesian society conducted sustainably. Development the economy originally oriented on industrial industry growth large-scale shifts to more economic development emphasis on democratic economy. one of them through UMKM however lots of small industries that cannot develop wrong one is the rambak crackers industry in Barito Utara because of lack their UMKM ability, so many businesses that go out. With improving the quality of UMKM and the government's role is expected to be to be able to increase entrepreneur's knowledge and skills in terms of technology, facilities and infrastructure, capital and marketing.

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