scholarly journals Account Receivable Flow Test to Prove Real Sales Case: A Study Case of a Tax Court Decision in Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 12-22
Author(s):  
Muhammad Rifky Santoso
Keyword(s):  
Financial Statements ◽  
Court Decision ◽  
Literature Study ◽  
Flow Test ◽  
Directorate General ◽  
Tax Audit ◽  
Valid Evidence ◽  
Study Case ◽  
Tax Court

The data in the financial statements and the corporate tax return must be supported by accurate and valid evidence. When the Directorate General of Taxation (DGT) as a tax authority in Indonesia conducts a tax audit by an account receivable flow test (ARFT), the taxpayer net sales can be corrected to be larger due to a lack of evidence. This paper applied a case study of a tax court decision in Indonesia by a desk-based literature study. The DGT audited a taxpayer and produced a stipulation of additional taxable income. The taxpayer did not agree with the provision and the taxpayer filed an appeal to the tax court. This paper finds the taxpayer’s unorganized and inaccurate bookkeeping leads the judges to reject the taxpayer’s appealing.

scholarly journals Matching Cost Against Revenue at Royalty Expenses

2021 ◽  
Vol 11 (2) ◽  
pp. 171
Author(s):  
Muhammad Rifky Santoso
Keyword(s):  
Financial Statements ◽  
Generally Accepted Accounting Principles ◽  
Taxable Income ◽  
Accounting Principles ◽  
Directorate General ◽  
Matching Cost ◽  
Gross Income ◽  
Tax Court ◽  
Principle Of Matching

The recording of royalty expenses must not only be consistent but also complied with the principle of matching costs against revenue, especially in calculating taxable income. If all accounting principles are not met in recording the royalty expense, the tax authority will correct it  so that the royalty expenses cannot be deducted from taxable income. By using a case in a tax court in Indonesia, there is a taxpayer who does not meet the matching cost against revenue principle when recording royalty expenses. The taxpayer deducts these royalty expenses for the previous year in the current year because the amounts of these royalty expenses are known exactly in the current year. Even though the taxpayer's financial statements were audited and had an unqualified opinion, the Directorate General of Taxes (DGT) as the tax authority in Indonesia negated the royalty expenses as a deduction from taxable income. This paper finds that a net sales-based royalty fee scheme can be estimated at the end of the year and deducted from gross income without waiting for a certainty on the amount of royalty expense on invoices received in the coming year. The accounting records of the taxpayer are not proper so that some data or documents cannot be proven in the tax court. The method of recording in the financial statements with an unqualified opinion does not guarantee that the recording follows tax regulations, especially following Generally Accepted Accounting Principles (GAAP).

scholarly journals Perception Analysis of the Harmonized System: A Case Study of Tariff Disputes in Indonesia

2021 ◽  
Vol 5 (2) ◽  
pp. 144-164
Author(s):  
Rizka Nugrahaeni ◽  
Christine Tjen
Keyword(s):  
Qualitative Research ◽  
Research Methods ◽  
Practical Knowledge ◽  
Court Judge ◽  
System A ◽  
Directorate General ◽  
Tax Court ◽  
Perception Analysis

ABSTRACT: Classifying goods based on the Harmonized System (HS) is practical knowledge in Customs. This study analyzes the Harmonized System's perception differences in tariff disputes. The purpose of this study is to determine and analyze the considerations of the Indonesian Directorate General of Customs and Excise (DGCE) in determining the classification of tariff based on the Harmonized System, the review of the tax court judge in deciding dispute verdict and its overall effect on tax refund. This research is a case study with qualitative research methods in the form of document studies and interviews. Keywords: Harmonized System, HS Code, Import Tax ABSTRAK Mengklasifikasikan barang berdasarkan Harmonized System (HS) adalah pengetahuan praktis dalam Bea Cukai. Studi ini menganalisis perbedaan persepsi Harmonized System dalam sengketa tarif. Tujuan dari penelitian ini adalah untuk menentukan dan menganalisis pertimbangan Direktorat Jenderal Bea dan Cukai Indonesia (DJBC) dalam menentukan klasifikasi tarif berdasarkan Harmonized System, pertimbangan hakim pengadilan pajak dalam menentukan putusan sengketa dan pengaruhnya secara keseluruhan terhadap pengembalian pajak. Penelitian ini adalah studi kasus dengan metode penelitian kualitatif dalam bentuk studi dokumen dan wawancara. Kata kunci: Harmonized System, HS Code, Pajak Impor

scholarly journals STORYTELLING CASE STUDY: HOW TO WIN A TAX DISPUTE AGAINST TAX AUTHORITY?

2021 ◽  
Vol 2 (2) ◽  
pp. 112-134
Author(s):  
Resi Ariyasa Qadri ◽  
Fatmawati Fatmawati
Keyword(s):  
Regional Level ◽  
Tax Audit ◽  
Research Questions ◽  
Appeal Process ◽  
Tax Court

This study focuses on answering five research questions, namely how to understand the background of a tax dispute, how to carry out the tax audit, how to perform the tax audit closing conference, how to run the objection process at the regional level, and how to win the appeal process at Tax Court. This research employed the case study framework as a methodology. The data were collected via interview as well as documentation. The information gathered was analyzed by contextualizing the meaning of the data collected. The result of this research provided insights on winning a tax dispute by implementing several strategies abstracted from the case study.

scholarly journals Perlakuan Akuntansi Aset Biologis Tanaman Tebu Pada PTPN XI PG. Poerwodadie Magetan

2020 ◽  
Vol 1 (2) ◽  
pp. 51-58
Author(s):  
Sasmito Widi Nugroho ◽  
Merlin Nilam Lapenia ◽  
Shinta Noor Anggraeny
Keyword(s):  
Agricultural Sector ◽  
Balance Sheet ◽  
Financial Statements ◽  
Fair Value ◽  
Financial Accounting ◽  
Case Study Approach ◽  
Literature Study ◽  
Study Approach ◽  
Acquisition Costs

Abstract— This research aims to determine the accounting treatment of biological assets in terms of recognition, measurement and presentation in financial statements and also aims to determine the comparison of the accounting treatment of biological assets of companies based on Financial Accounting Standards namely PSAK 69 Agriculture. This study uses qualitative research methods with a case study approach conducted at PTPN XI PG. Poerwodadie. Data collected by interview, documentation and literature study. PSAK 69 regulates the accounting treatment for the agricultural sector which includes the recognition, measurement and disclosure of agricultural activities. The results showed that PTPN XI PG. Poerwodadie which is engaged in plantations recognizes biological assets in the form of estate crops classified into immature and mature plants. Biological assets are measured at cost and are presented on the balance sheet in the heading of Non-current Assets. PT. Perkebunan Nusantara XI PG. Poerwodadie still has not applied PSAK 69 Agriculture, it can be seen in the company's financial statements that measure its biological assets at fair value rather than acquisition costs. Keywords—: Biological Asset Accounting; Financial Statements; PSAK 69.

scholarly journals Evaluation of Fairness of Trademarks Royalty Prices in Transfer Pricing Transactions (Case Study of PT X Court Decisions)

2021 ◽  
Vol 3 (1) ◽  
pp. 27-36
Author(s):  
Intan Puspanita ◽  
Danny Septriadi
Keyword(s):  
Transfer Pricing ◽  
Research Topic ◽  
Qualitative Approach ◽  
Court Decision ◽  
Court Decisions ◽  
Cross Border ◽  
Definition Of ◽  
Tax Court

ABSTRACT This study aims to analyze the arm’s length price of transfer pricing transactions for parties conducting cross-border transactions as well as to see the basis and considerations of the panel of judges regarding royalty on trademark license for tax court decision disputes. The method used in this research is a qualitative approach by looking at the sources of books, documents, national and international journals, as well as laws related to the research topic of transfer pricing. The results of this study concluded that the beneficial owner of IP was Friesland Brands BV, therefore the economic ownership of the IP was Friesland Brands BV because it had developed and continued to develop royalties on the trademark of data, methods, processes, capabilities, and expertise in connection with the milk-making activity. The Panel of Judges did not use the various meanings of a trademark to prove the existence of the trademark. The definition of a trademark that can be used by judges to prove the existence of a trademark is based on international and domestic provisions. Keywords: arm’s length price, tax dispute, trademarks   ABSTRAK Penelitian ini bertujuan untuk menganalisis harga wajar atas transaksi transfer pricing bagi pihak-pihak yang melakukan transaksi lintas negara serta melihat dasar dan pertimbangan majelis hakim terkait royalty on trademark lisence atas sengketa putusan pengadilan pajak. Metode yang digunakan dalam penelitian ini yaitu menggunakan pendekatan kualitatif dengan melihat berbagai sumber antara lain yaitu buku-buku, dokumen, jurnal nasional dan internasional, serta undang-undang yang terkait dengan topik transfer pricing. Hasil penelitian ini memperoleh kesimpulan bahwa beneficial owner atas IP adalah Friesland Brands BV, oleh karena itu economic ownership atas IP tersebut adalah Friesland Brands BV karena telah mengembangkan dan melanjutkan untuk mengembangkan royalty on trademark tersebut atas data, metode, proses, kemampuan dan keahlian sehubungan dengan aktivitas pembuatan susu tersebut. Majelis Hakim tidak menggunakan berbagai pengertian merek dagang untuk melakukan pembuktian keberadaan merek dagang tersebut. Pengertian merek dagang yang dapat digunakan hakim untuk membuktikan keberadaan trademark (merek dagang) tersebut berdasarkan ketentuan internasional dan domestik. Kata Kunci: harga wajar, sengketa pajak, trademarks  

Implementation of Regulation of The Minister of Kominfo Number 20 2016 in Disdukcapil Sleman, Temanggung, and Gianyar District

2020 ◽  
Vol 24 (1) ◽  
Author(s):  
Nfn Darmanto ◽  
Nur Zaini
Keyword(s):  
Personal Data ◽  
Electronic Systems ◽  
Case Study Method ◽  
Literature Study ◽  
Civil Registration ◽  
Edwards Model ◽  
District Government ◽  
The Government ◽  
Study Techniques

AbstrakPenelitian ini dilatarbelakangi oleh menguatnya wacana mengenai pentingnya perlindungan data pribadi  dan terbitnya Peraturan Menteri Komunikasi dan Informatika Nomor 20 Tahun 2016 tentang Perlindungan Data Pribadi dalam Sistem Elektronik. Adapun tujuan penelitian adalah untuk mengetahui kinerja implementasi Peraturan Menteri tersebut di lingkungan Pemerintah Kabupaten. Penelitian  dilakukan di Dinas Kependudukan dan Pencatatan Sipil pada Pemerintah Kabupaten Gianyar, Temanggung, dan Sleman dengan menggunakan metode studi kasus, sedangkan pengum­pu­lan data menggunakan teknik studi pustaka, wawancara, dan observasi. Pembahasan dilakukan dengan menggunakan konsep implemen­tasi model Edwards yang melihat implementasi berdasarkan variabel komunikasi, sumber-sumber, kecenderungan-kecenderu­ngan, dan struk­tur birokrasi. Hasil penelitian menunjuk­kan bahwa penyelenggaraan administrasi kependudukan yang di dalamnya termasuk perlindungan data pribadi oleh Dinas Kependudukan dan Pencatatan Sipil merujuk pada Peraturan Menteri Dalam Negeri Nomor 61 Tahun 2015, sedangkan Peraturan Menteri Komunikasi dan Informatika Nomor 20 tahun 2016 sama sekali belum mereka ketahui. AbstractThis research is motivated by the strengthening of discourse regarding the importance of protecting personal data and the issuance of Minister of Communication and Information Regulation No. 20 of 2016 concerning Protection of Personal Data in Electronic Systems. The research objective is to determine the performance of the implementation of the Ministerial Regulation within the District Government. The study was conducted at the Department of Population and Civil Registration at the Government of the Regency of Gianyar, Temanggung, and Sleman by using a case study method, while data collection using literature study techniques, interviews, and observations. The discussion was carried out using the concept of implementation of Edwards model that looked at implementation based on communication variables, sources, trends, and bureaucratic structure. The results showed that the administration of population administration which included the protection of personal data by the Population and Civil Registry Office referred to the Minister of Home Affairs Regulation No. 61 of 2015, while the Minister of Communication and Information Regulation No. 20 of 2016 was completely unknown to them.   

Pengaruh Kecepatan Putar Terhadap Hasil Coran pada Metode Pengecoran Sentrifugal dalam Pembuatan Produk Pisau Pakan Ternak dengan Material Ni-Hard1

2019 ◽  
Vol 11 (01) ◽  
pp. 1-7
Author(s):  
Roni Kusnowo ◽  
Kus Hanaldi
Keyword(s):  
Animal Feed ◽  
Centrifugal Casting ◽  
Impact Resistance ◽  
Literature Study ◽  
Gravity Casting ◽  
Friction Resistance ◽  
Optimal Speed ◽  
Mold Making

Animal feed knife is a tool that serves to cut and chop animal feed consisting of grass as the main ingredient with additives such as bran, herbs, centrate, cassava, tofu pulp and others. Therefore, as a cutting tool must have the properties of friction resistance, impact resistance, and have good sharpness, so that the material chosen is Ni-Hard 1. The use of centrifugal casting method was chosen because it has the advantage of being able to make castings with relatively thin thickness this is due to the influence of the centrifugal force on the distribution of metal liquids throughout the cavity in the mold. Case study in this study is the use of centrifugal casting methods as an alternative to gravity casting methods to overcome defects of misruns. This research was conducted to investigate the effect of speed on the formation of castings products. The method that was carried out began with a literature study on centrifugal casting, and continued by determining the material, the temperature of the cast is in the range 1250ºC - 1300ºC, and the type of mold. The next step is to do work drawings, pattern making, mold making, casting processes, fettling processes, and analysis. With variations in speed of 200 rpm, 300 rpm and 400 rpm, it can be seen the optimal speed for making this product. The results of this study obtained optimal speed at a speed of 300 rpm to make good quality of animal feed knife products.

PENGUATAN PENDIDIKAN AGAMA ISLAM MELALUI HAFALAN FURUDHUL AINIYAH DI SMP NURUL JADID PAITON

2017 ◽  
Vol 1 (1) ◽  
pp. 196-204
Author(s):  
Sulistiawati Sulistiawati
Keyword(s):  
High School ◽  
Religious Education ◽  
Junior High School ◽  
Qualitative Method ◽  
Religious Activities ◽  
Case Study Method ◽  
Literature Study ◽  
Observation Study ◽  
Homeroom Teachers

This research is intended to search and information about the strengthening of Islamic religious education (PAI) through the recitation of furudhul Ainiyah which is carried out in Nurul Jadid Paiton Junior High School. The method of this research is by qualitative method with case study method, to express. That is more intense and deep with the above phenomenon. Technique of completion of data and information is done through interview, observation, study study, and literature study. The findings of this research are 1). Students or students are required to complete the recitation of Furudhul Ainiyah as a condition to take the odd semester and even semester exam and become a requirement for class and graduation increase. 2). the implementation of the furudhul Ainiyah memorization is performed on Thursday and Friday nights and Tuesday nights, and can also be done during normal day breaks, 3). The responsible and recipient of the rote deposit are PAI teachers and their homeroom teachers, 4). For students and students who can not read written Al-qur'an is not subject to rote burden, but get special coaching related to Al-Qur'an reading written by the religious coordinator of students. 5). Memory materials include Aqidah, Fiqih or Amaliyah materials, and daily prayers for students of VII and VIII semerter 1 and 2, while for classes IX semesters 1 and 2 cover the material of the Qur'an and Fiqh. 6). (a). Principal, (b). Vice Principal of the curriculum section, (c). Coordinator of students' religious activities, (d). Teacher / teacher of PAI, (e). Homeroom, (e). Student religious coordinator, (f). Student.

ANALISIS YURIDIS NORMATIF PUTUSAN PERKARA MAHKAMAH AGUNG KONSTITUSI RI No. 004/PUU-II/2004

2013 ◽  
Vol 7 (1) ◽  
pp. 7
Author(s):  
Doni Budiono
Keyword(s):  
The Body ◽  
Supreme Courts ◽  
Military Justice ◽  
State Administration ◽  
The Supreme Court ◽  
Directorate General ◽  
The Government ◽  
Government Rules ◽  
The Right ◽  
Tax Court

The  authority  of justice in Indonesia  is executed by  the Supreme Courts and  the  justice  boards/body under the Supreme Courts, including  the general  justice, religious affairs justice, military justice,  state administration  justice,  and  the Constitution Court. According to  certainty in  the Act of  Tax Court, Article1, clause  (5),  tax  dispute   refers to the legal dispute arising in the  taxation  affairs between the  tax payer or the  body  responsible for the  tax with   the government   executives  ( Directorate General of Tax) as the consequence of   the issue of  the decree for the  appeal  to the Tax  Court in accordance with the  tax Act, including the  charge  against the  execution of collection   in accordance with the  Act of Tax Collection by force. The  formation of Tax Court is  designed by  the Executives, in this case, the  Department of Finance, specifically  the Directorate   General  of Tax  which has the right to issue  law  more technical about  tax accord to Article 14,  letter A,  President Decree  no. 44  year 1974,  concerning the  basic  organization of the Department.  Based on  it,  it  is clear that  in addition to execute the government  rules and policy,  this body  has to execute judicial   rules and policy. This is against the  principles of  Judicative  Power/Authority in Indonesia,  which   clearly states that this body  should be under the Supreme Court.   Therefore. It is suggested that   the Act  No UU no.14 Year 2012 concerning  Tax Court   be revised  in accordance with the system of  Power Division  of Justice  as  stated in 45 Constitutions.

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