Upaya Penggalian Potensi Pajak Penghasilan dari Transaksi Pengalihan Hak Atas Tanah dan/atau Bangunan

AbstractThis study aims to identify the imposition of income tax, analyze tax potential, explain and evaluate efforts to get the potential income tax and find out the obstacles experienced in getting the potential income tax on income from transfer of land and / or building rights transactions at KPP Pratama Wates. The research method used is the library research method and the field research method (interviews). The results of this study, in general, KPP Pratama Wates has made efforts to explore the potential income tax from transactions of transfer of rights to land and / or buildings properly. This can be seen from the suitability between the regulations and their application in the office. In addition, there are several obstacles in exploring this potential which causes the efforts to be less than optimal, such as difficulties in communicating with taxpayers, lack of authority in accessing taxpayer data which is more in-depth related to the correctness of the transaction value stated by the taxpayer, and there are still many document applied. by taxpayers who do not have an NPWP so that it is difficult to do follow-up, and there are obstacles from existing regulations. The novelty of the findings (novelty) in this study is to use a newer rule in the form of PER-26 / PJ / 2018 and discuss more deeply and evaluate the application of the SSP-PHTB research procedures.Keywords: exploration of potential; land rights and / or buildings; income tax; taxation; public sector accounting; state finances Abstrak Penelitian ini bertujuan untuk mengidentifikasi pengenaan pajak penghasilan, menganalisis potensi pajak, menjelaskan dan mengevaluasi upaya penggalian potensi pajak penghasilan serta mengetahui kendala-kendala yang dialami dalam melakukan penggalian potensi pajak penghasilan atas penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan di KPP Pratama Wates. Metode penelitian yang digunakan adalah metode deskriptif kualitatif berupa penelitian kepustakaan dan metode penelitian lapangan berupa wawancara. Hasil penelitian ini, secara umum KPP Pratama Wates telah melakukan upaya penggalian potensi pajak penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan dengan baik. Hal ini dapat diketahui dari kesesuaian antara peraturan dan penerapannya di lapangan. Selain itu, terdapat beberapa kendala dalam melakukan penggalian potensi ini yang menyebabkan upaya yang dilakukan menjadi kurang optimal seperti kesulitan berkomunikasi dengan Wajib Pajak, kurangnya kewenangan dalam akses data Wajib Pajak yang lebih mendalam terkait dengan kebenaran nilai transaksi yang dinyatakan Wajib Pajak, dan masih banyak berkas permohonan penelitian yang dilakukan oleh Wajib Pajak yang belum memiliki NPWP sehingga kesulitan dalam dilakukan tindak lanjut. Kebaruan temuan (novelty) dalam penelitian ini yaitu menggunakan aturan yang lebih baru berupa PER-26/PJ/2018 dan membahas lebih dalam serta mengevaluasi penerapan tata cara penelitian SSP-PHTB tersebut.Kata kunci: penggalian potensi; Hak Atas Tanah Dan/Atau Bangunan; pajak penghasilan; perpajakan; akuntansi sektor publik; keuangan negara

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AKAD FINANCING OF MURABAHAH BETWEEN CUSTOMERS WITH MUAMALAT BANKS HARKAT VIEWED FROM SHARI'AH PRINCIPLES

Bengkoelen Justice : Jurnal Ilmu Hukum ◽

10.33369/j_bengkoelenjust.v10i1.11340 ◽

2020 ◽

Vol 10 (1) ◽

pp. 13-26

Author(s):

Candra Irawan ◽

Adi Bastian ◽

Febrozi Rohadi

Keyword(s):

Data Collection ◽

Financial Institutions ◽

Research Method ◽

Economic Condition ◽

Field Research ◽

Comprehensive Analysis ◽

Islamic Banks ◽

Legal Research ◽

Trading System ◽

Library Research

Currently in Indonesia Islamic Bank has gained a place and interested in the community, causing many emerging Syari'ah Bank and Financial Institutions of the syari'ah, and products in Islamic banks are widely used is murabahah financing. The formulation of the problem in this research are: (1). How is the implementation of the sale and purchase through murabahah financing between Bank Muamalat Harkat with customers. (2). Is trading system murabahah financing between Bank Muamalat Harkat and customers have been according to the principles of Syari’ah. (3). How murabahah financing efforts to resolve the breach between the customer and Muamalat Harkat. This research method is empirical legal research, this study was conducted in Bank Muamalat Harkat based data collection through field research such as interviews, observation and description as well as information from respondents through library research. The results of this research are: before an agreement Bank to assess carefully the prospective customer in the form of a comprehensive analysis and is divided into several stages, such as the assessment using the principle of 5C Character (Character of the debitor), Chapacity (Capability Candidate Debitor) , Capital (Capital candidate Debitor), Collateral (Collateral candidate Debitor) and Condition of economy (economic condition of the prospective Borrower). Trading system murabahah financing between Bank Muamalat Harkat with the customer has not fully based on the principles of the Syari'ah. Murabahah financing efforts to resolve the defaults can be solved by R3 is Restrukturing (Arrangement Back), Reconditioning (Terms Back) and Rescheduling (rescheduling), sales collateral and auction execution.

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PENGARUH FAKTOR KEUANGAN DAN PEMASARAN TERHADAP KELAYAKAN USAHA PO. KERIPIK PISANG SUSENO DI BANDAR LAMPUNG

Industrika: Jurnal Ilmiah Teknik Industri ◽

10.37090/indstrk.v2i2.97 ◽

2018 ◽

Vol 2 (2) ◽

Author(s):

Yudiana Yudiana ◽

Keyword(s):

Research Method ◽

Net Present Value ◽

Field Research ◽

Payback Period ◽

Internal Rate Of Return ◽

Present Value ◽

Financial Feasibility ◽

Library Research ◽

Interview Methods ◽

Library Support

Abstract The object of research is PO. Pisang Suseno Bandar Lampung Chips located at Jalan Ikan kakap No. 78 Teluk Betung. PO. The problem studied was to find out the influence of financial and marketing factors on business feasibility of PO. Suseno Banana Chips in Bandar Lampung because of the business feasibility of PO. Suseno Banana Chips in Bandar Lampung business feasibility PO. Suseno Banana Chips in Bandar Lampung are declining. The research method used in this study is library research carried out by reading and studying books, scientific works and other library support related to this research and field research conducted by examining directly on PO. Suseno chips in Bandar Lampung through interview methods and questionnaires related to financial and marketing factors to the business feasibility of Suseno Keripik in Bandar Lampung. The results showed that the influence of financial and marketing factors on business feasibility of PO. Suseno Chips in Bandar Lampung, Based on calculations and research results from several financial feasibility criteria, it can be seen that the Net Present Value (NPV) is 226,745,626 and the Profitability Index (PI) is 1.87, the Internal Rate of Return (IRR) is 40.47% and Payback period (PP) for 2 years 23 days. This business should be developed in the direction of a larger processing industry given the products of PO chips. Suseno is a product that is quite popular with the community and this business can be used as an example by various parties who want to pursue similar businesses.

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Tinjauan Yuridis terhadap Perjanjian Kerja Yang Dibuat Secara Lisan

Jurnal Ilmiah Penegakan Hukum ◽

10.31289/jiph.v5i1.1957 ◽

2019 ◽

Vol 5 (1) ◽

pp. 8

Author(s):

Fauzi Sumardi ◽

Ridho Mubarak

Keyword(s):

Research Method ◽

Legal Protection ◽

Field Research ◽

Civil Code ◽

Employment Relationships ◽

Work Relations ◽

Library Research ◽

Work Relationship ◽

Conducting Research ◽

Laws And Regulations

Juridical Review Of Work Agreements Made Orally A verbal work agreement is a work relationship that is made without the signing of a work agreement, a verbal work agreement is sufficient with a statement that is mutually agreed upon by both parties and should be witnessed by at least two witnesses. The purpose of this study was to find out how the legal strength of work agreements made verbally and how legal protection for workers whose employment relationships are based on verbal work agreements. The research method used is the library research method, namely by conducting research on various written reading sources, and the Field Research method, which is a juridical review of workers whose work relations are based on verbal work agreements. The purpose of this study is to find out the answers to the problems discussed. The results of the study indicate that the legal strength of the work agreement made orally is not specifically regulated in the Civil Code or in other laws and regulations so that the arrangement of oral agreements only follows the arrangement of work agreements in general

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Sertifikat Laik Fungsi pada Bangunan Gedung di Kota Bandung Dalam Kaitannya dengan Izin Mendirikan Bangunan

Jurnal Ilmiah Universitas Batanghari Jambi ◽

10.33087/jiubj.v21i3.1687 ◽

2021 ◽

Vol 21 (3) ◽

pp. 963

Author(s):

Devi Elora

Keyword(s):

Rule Of Law ◽

Research Method ◽

Field Research ◽

Existing Building ◽

The Rule Of Law ◽

Legal Rules ◽

Building Permits ◽

Library Research ◽

Specific Implementation ◽

The City

The rise of buildings in the city of Bandung is a symbol of the development of the city of Bandung itself, but the development of a city must of course refer to the existing rules. The existence of buildings whose utilization is often found to be inconsistent with IMB, in other words, there is a mismatch between SLF and IMB which of course raises problems regarding the use of building functions that are not in accordance with existing building permits. Identification of the problem in this thesis research is how the legal arrangements regarding SLF for buildings are in the presence of an IMB and how is the SLF for buildings that are not used in accordance with the IMB. The research method uses the normative juridical method, which is carried out using library research and field research conducted at institutions related to the issue of building function worthiness certificates in the city of Bandung in relation to building permits. The conclusion obtained in this study is the legal arrangement regarding SLF for buildings in the presence of an IMB which is basically the existence of an SLF located or based on an IMB. SLF is a provision for the use of buildings, while IMB is the legality of the existence of buildings, problems regarding the incompatibility between IMB and SLF can be studied from 3 main subjects of the existence of SLF namely government, society and the rule of law, but what is fundamental is the absence of legal rules regarding specific implementation instructions in The City of Bandung regulates SLF, so that SLF in Bandung City has not been able to run well. SLF of buildings whose utilization is not in accordance with the IMB has the consequence that the use of the SLF that should be in accordance with the IMB must be adjusted to the provisions contained in the IMB.

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Evaluasi atas Implementasi PP Nomor 23 Tahun 2018 dan Implikasinya Terhadap Penerimaan Pajak dan Kepatuhan Wajib Pajak UMKM di Banjarmasin

Journal of Applied Accounting and Taxation ◽

10.30871/jaat.v6i1.2841 ◽

2021 ◽

Vol 6 (1) ◽

pp. 37-51

Author(s):

Agus Bandiyono ◽

Nur Syifa Retno Utami

Keyword(s):

Research Method ◽

Qualitative Method ◽

Field Research ◽

Tax Revenue ◽

Positive Contribution ◽

Technology Dependence ◽

Library Research ◽

Education And Awareness ◽

Tax Payments ◽

Positive Effect

The aims of this study are to evaluate the implementation of PP No. 23 of 2018 at KPP Pratama Banjarmasin Utara and Selatan, to analyze the implications of the implementation of PP No. 23 of 2018 on tax revenue and compliance of SME taxpayers, and to find out the challenges and obstacles in implementing regulations at KPP Pratama Banjarmasin Utara and Selatan. The research method used are the qualitative method of library research and field research in the form of interviews and observations. The results of the research are based on observation, interviewing informants and evaluating the implementing regulations, PP No. 23 of 2018 has been implemented properly. PP No. 23 of 2018 has a positive effect on the revenue and number of SME taxpayers who make tax payments, but it has not made a positive contribution to the compliance of SME taxpayers in reporting annual tax return. This is known through the percentage of SME taxpayers’s annual tax return reporting compared to the number of SME taxpayers registered in Banjarmasin less than 20%. The challenge in implementing this PP is in providing education and awareness of taxpayers who are still low. The perceived obstacles are that taxpayers are not familiar with technology, dependence of taxpayers on officers, and double taxation.

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REKONSEPTUALISASI HAK ATAS TANAH DALAM KERANGKA PEMBAHARUAN HUKUM TANAH NASIONAL

LITIGASI ◽

10.23969/litigasi.v14i1.91 ◽

2016 ◽

Vol 14 (1) ◽

Author(s):

ILYAS ISMAIL ◽

Tn. Sufyan ◽

Tn. Azhari

Keyword(s):

Land Reform ◽

Field Research ◽

Land Rights ◽

Customary Law ◽

Reform Program ◽

Program Library ◽

Library Research ◽

Data Library

This paper is going to discuss the sorts of land rights recognized by laws and the implementation of such rights and recopceptualisation related to the land reform program. Library and field researches are conducted to obtain the data. Library research is conducted by exploring the relevant laws and literatures while field research is conducted by interviewing relevant informants. The research shows that there are about 13 rights of the land that can be found in the regulations. Most of the rights on land is based on customary law which has communal concept. However, amongst such rights in the implementation still faces unjust in dividing its benefit, there is a tendency to increase the gap in owning the land and to disobey the need of housing that more complex in the limited number of it; hence the reconceptualisation is required for the rights. Keywords: Recopceptualisation; Land Rights; Law ReformABSTRAKTulisan ini dimaksudkan untuk menjelaskan mengenai macam-macam hak atas tanah yang dikenal dalam ketentuan perundang-undangan, pelaksanaan berbagai macam hak atas tanah tersebut dan rekonseptualisasi hak-hak atas tanah dikaitkan dengan restrukturisasi penguasaan tanah. Untuk mendapatkan data bagi kepentingan penulisan ini dilakukan penelitian kepustakaan dan penelitian lapangan. Penelitian kepustakaan dilakukan dengan cara menelaah ketentuan perundang-undangan dan literatur yang relevan, sedangkan penelitian lapangan dilakukan dengan cara mewawancarai para nara sumber yang terkait. Hasil penelitian menunjukkan bahwa paling tidak terdapat 13 (tiga belas) macam hak atas tanah yang terdapat pengaturannya dalam ketentuan perundang-undangan. Sebagian besar hak-hak atas tanah tersebut bersumberkan pada hukum adat yang berkonsepsi kumunalistik. Namun diantara hak-hak atas tanah tersebut dalam pelaksanaannya ada yang masih mengandung unsur pemerasan, cenderung semakin meningkatkan ketimpangan dalam penguasaan tanah dan cenderung tidak dapat mengakomodir kebutuhan tanah yang semakin komplek dalam keterbatasan ketersediaannya, karena itu diperlukan rekonseptualisasi hak-hak atas tanah.Kata kunci: Rekonseptualisasi; Hak Atas Tanah; Pembaharuan Hukum

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Kesesuaian Fatwa DSN MUI No. 4 Tahun 2000 Pada Pembiayaan Murabahah di Bank Syariah Mandiri KCP Padang Panjang

EKONOMIKA SYARIAH Journal of Economic Studies ◽

10.30983/es.v4i2.3584 ◽

2020 ◽

Vol 4 (2) ◽

pp. 208

Author(s):

Rahmat Firdaus ◽

Melisantri Okvita

Keyword(s):

Data Collection ◽

Research Method ◽

Qualitative Method ◽

Field Research ◽

Research Field ◽

Islamic Banks ◽

Library Research

The purpose of this research is to find out and to analyze the implementation of murabahah financing at Bank Syariah Mandiri KCP Padang Panjang its conformity with the DSN MUI Fatwa Number four of two thousand. This type of research is field research field research and library research research. The research method used is a qualitative method. Data collection techniques are observation, interview and documentation. The results of this study indicate that in the general provisions of Islamic banks that the bank buys the goods needed only on behalf of the bank itself and the purchase must be separate and have personal limitations. However, in practice, it is found that the bank provides money to customers to buy one of the items needed on behalf of the bank using an installment system based on the amount and time determined by the bank. in is allowed by the clerics on the condition that the bank authorizes the customer to buy goods under the murabahah bil wakalah contract. However, according to the author's opinion, there is no conformity of the DSN-MUI fatwa regarding murabahah with its practice at Bank Syariah Mandiri KCP Padang Panjang. Tujuan dalam penelitian ini adalah untuk mengetahui dan menganalisis pelaksanaan pembiayaan murabahah pada Bank Syariah Mandiri KCP Padang Panjang kesesuaiannya dengan Fatwa DSN MUI No. 4 Tahun 2000. Jenis penelitian adalah penelitian lapangan field research. Metode penelitian yang digunakan adalah metode penelitian kualitatif. Teknik pengumpulan data adalah observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwasannya dalam ketentuan umum fatwa murabahah di bank syariah yaitu bank membeli barang yang dibutuhkan nasabah atas nama bank sendiri dan pembelian harus sah dan bebas riba. Akan tetapi pada prakteknya dilapangan adalah bank memberikan uang kepada nasabah untuk membeli salah satu barang yang dibutuhkan atas nama bank dengan sistem angsuran berdasarkan jumlah dan waktu yang telah ditetapkan oleh bank. Hal ini dibolehkan oleh ulama dengan ketentuan pihak bank menguasakan kepada nasabah untuk membeli barang dengan akad murabahah bil wakalah.

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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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Aktivitas Pemberian Kredit Pada Bank Nagari Cabang Painan

10.31219/osf.io/x98t7 ◽

2021 ◽

Author(s):

Roza Islami Putri ◽

Ratna Widayati

Keyword(s):

Data Collection ◽

Financial Performance ◽

Research Method ◽

Field Research ◽

Library Research ◽

Credit Contracts ◽

Credit Analysis

The purpose of this study was to find out how to provide credit at Bank Nagari Cabang Painan. The research method of data collection uses two methods, namely library research and field research. The results of this study are the implementation of lending at Bank Nagari Cabang Painan in accordance with established procedures, starting from credit applications, credit analysis, recommendations, credit decisions, signing credit contracts, credit realization and credit supervision. The development of credit at the Bank Nagari Cabang Painan has increased every year this is due to the excellent financial performance of the Bank Nagari Cabang Painan.

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Peran Pemerintah Gampong Dalam Membangun dan Mengelola Dana Gampong Menurut Undang-Undang Nomor 6 Tahun 2014 Tentang Desa

Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum ◽

10.30601/humaniora.v2i1.53 ◽

2019 ◽

Vol 2 (1) ◽

pp. 49-60

Author(s):

Cut Megawati ◽

Amzar Ardiyansyah

Keyword(s):

Local Government ◽

Research Method ◽

Field Research ◽

Qualitative Approach ◽

Library Research ◽

Management And Development

This study aims at determining the role of country (Gampong) government in developing and managing Gampong bungets. The research method uses library research (secondary) and field research (primary) so it can be analyzed by using qualitative approach. From the results of the discussion, it can be concluded that the role of country government in building and managing country budgets is still far beyond expectations caused by internal disharmony and external ignorance so that the existing resources are not able to carry out the existing tasks. Thus, the country government should be more active in the management and development of country’s budgets by participating in seminars and lectures held by the local government.

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