Pajak Penghasilan Pada Subjek Penghasilan Di Bawah Umur Melalui Media Sosial

The unregulated income tax for underage tax subjects who use social media in Indonesia needs attention from the government. The increasing number of social media users by underage tax subjects who currently do not receive supervision. The self-assessment-based income tax collection system is also an obstacle to this problem. In the study in this article using the socio-legal research method which examines the limitations of legal sources. Normative aspects and often legal issues are related to social and political contexts in empirical aspects. The findings from this study required policy formulation: mapping data on underage tax subjects with income generation using social media content, collaborating with various related parties and conducting a review of the income tax collection system.

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.15.2.27861.2020 ◽

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.

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PERANAN MANAJEMEN PAJAK PENGHASILAN DALAM MEMINIMALKAN BEBAN PAJAK PENGHASILAN TERUTANG CV PCIW

Jurnal Pitis AKP ◽

10.32531/jakp.v1i2.104 ◽

2017 ◽

Vol 1 (2) ◽

pp. 56-65

Author(s):

Christine Sada Meyranda Marpaung

Keyword(s):

Income Tax ◽

Tax Planning ◽

The State ◽

Assessment System ◽

Collection System ◽

Self Assessment ◽

Tax Collection ◽

Tax Management ◽

Management Functions ◽

Tax Expense

Income tax is an expense that must be paid by the taxpayer to the State because of theincome that the taxpayer earns. For taxpayers, the amount of tax expense is as little aspossible. By utilizing the tax collection system which is a self assessment system,taxpayers can calculate their own income tax amount that must be paid to the State sothat the taxpayer's business arises to minimize the tax expense on income owed. Thepurpose of this research is to find out the taxpayer's efforts in minimizing the incometax payable which can be done by applying income tax management in accordance withits functions namely tax planning, tax organizing, tax leading and tax controlling. Inthis research, tax planning is carried out by the author by analyzing whether there arecosts that were previously not deductible to be deductible, analyzing whether there isincome that was taxable can be changed to non taxable. Tax organizing, tax leadingand tax controlling are tax management functions that support the effectiveness of theimplementation of income tax management in minimizing the income tax expense.

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DAMPAK PENERAPAN TRANSAKSI E-COMMERCE MELALUI PEMUNGUTAN PAJAK PENGHASILAN (PPh)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.16.1.28829.2021 ◽

2021 ◽

Vol 16 (1) ◽

pp. 29

Author(s):

Neneng Sri Suprihatin ◽

Mukhlisah Afriyanti

Keyword(s):

Income Tax ◽

Sampling Method ◽

Assessment System ◽

The Self ◽

Self Assessment ◽

Tax Collection ◽

Business People ◽

Observation Methods ◽

System Method ◽

The Government

.This study aims to analyze the implementation of income tax collection (PPh) on e-commerce transactions at KPP Pratama Pandeglang. as well as what obstacles are experienced in implementing Taxation on e-commerce transactions. The study was conducted using descriptive qualitative methods. The population of the study was 180,896, and 60 samples were taken, using the purposive sampling method. Data collected by questionnaire and observation methods, analyzed in detail. The results of the study can be concluded that: 1) Tax collection uses the Self Assessment System method, 2) Constraints in e-commerce tax collection are the e-commerce business people who have not been maximized, socialization has not been done thoroughly and e-commerce transactions that are difficult in the detection of a form of business which has its own problem, namely the difficulty of the government to establish clear and fair tax regulations.

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IMPLEMENTASI KEBIJAKAN SISTEM PEMUNGUTAN PAJAK SELF ASSESSMENT

Jurnal Kebijakan Pemerintahan ◽

10.33701/jkp.v1i1.1094 ◽

2018 ◽

pp. 11-27

Author(s):

Anzala Sakinah

Keyword(s):

Policy Implementation ◽

Sampling Method ◽

Public Support ◽

Collection System ◽

Self Assessment ◽

Tax Collection ◽

Tax System ◽

Policy Makers ◽

The Public ◽

The Government

ABSTRACTOne of the problems that occurred in the Probolinggo City, East Java province is thegaps in the implementation of the tax collection system self assessment at the restauranttax. Where, there is no public support for the policy of self assessment tax collectionsystem at the restaurant tax in Probolinggo City.Self assessment tax collection system at the restaurant tax is a tax collection system inwhich the public taxpayer restaurant was entrusted to carry out the national mutualcooperation through compute, calculate, and report on their own pay taxes owed.This study aimed to analyze the policy of the tax system of selfassessment on taxesrestaurants in Probolinggo City East Java province, in force since the enactment ofConstitution No. 6 of 1983 on General Provisions and Tax Procedures, as amendedby Constitution No. 9 of 1994 and Constitution No. 16 of 2000, and changed again toConstitution Number 28 of 2007. This study is the use of qualitative research methods.Determination of informants done purporsive sampling method is sampling techniquebased on a certain criteria. The number of informants interviewed was 18.The results of the analysis in this study showed that the implementation of the policy of taxcollection system of self-assessment at the restaurant tax still has not managed entirelyto be applied in Probolinggo City due to several factors into obstacles such as lack ofawareness of the taxpayer (tax consciousness), honesty taxpayer, willingness or desire topay taxes (willingness to pay), discipline taxpayer (tax discipline) in implementing the taxlaws, the laws are weak and some other obstacles.Based on the analysis, researchers gave suggestions to the Government of ProbolinggoCity to further enhance socialization activities, consider the e-tax system, andalso to policy-makers to pay more attention to return the contents of the policy andimplementation context .Keywords: policy implementation, self assessment, tax restaurants

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The Use of Social Media by the Botswana Government and Governance of Liquid Communication

Mousaion ◽

10.25159/2663-659x/5967 ◽

2019 ◽

Vol 37 (1) ◽

Author(s):

Tshepho Lydia Mosweu

Keyword(s):

Social Media ◽

Customer Service ◽

Community Involvement ◽

Media Content ◽

Service Access ◽

Communication Tool ◽

African Countries ◽

The World ◽

The Government ◽

Use Of Social Media

Social media as a communication tool has enabled governments around the world to interact with citizens for customer service, access to information and to direct community involvement needs. The trends around the world show recognition by governments that social media content may constitute records and should be managed accordingly. The literature shows that governments and organisations in other countries, particularly in Europe, have social media policies and strategies to guide the management of social media content, but there is less evidence among African countries. Thus the purpose of this paper is to examine the extent of usage of social media by the Botswana government in order to determine the necessity for the governance of liquid communication. Liquid communication here refers to the type of communication that goes easily back and forth between participants involved through social media. The ARMA principle of availability requires that where there is information governance, an organisation shall maintain its information assets in a manner that ensures their timely, efficient and accurate retrieval. The study adopted a qualitative case study approach where data were collected through documentary reviews and interviews among purposively selected employees of the Botswana government. This study revealed that the Botswana government has been actively using social media platforms to interact with its citizens since 2011 for increased access, usage and awareness of services offered by the government. Nonetheless, the study revealed that the government had no official documentation on the use of social media, and policies and strategies that dealt with the governance of liquid communication. This study recommends the governance of liquid communication to ensure timely, efficient and accurate retrieval when needed for business purposes.

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

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21148.2018 ◽

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.

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Asas Keadilan Pemungutan Pajak dalam Peraturan Pemerintah No 23 Tahun 2018 Tentang Pajak Penghasilan

Jurnal Preferensi Hukum ◽

10.22225/jph.2.1.3042.6-10 ◽

2021 ◽

Vol 2 (1) ◽

pp. 6-10

Author(s):

Made Dwi Surya Suasa ◽

I Made Arjaya ◽

I Putu Gede Seputra

Keyword(s):

Income Tax ◽

Government Regulation ◽

Minimum Cost ◽

Vertical Equity ◽

Cost Of Living ◽

Tax Collection ◽

Tax Revenues ◽

The Government

In mid-2018, the government issued new regulations in the field of taxation which is expected to be an increadible impact for tax revenues. The rules are set out in the Government Regulation Number 23 Year 2018 regarding Income Tax on Income Effort Received or Provided Taxpayers Who Have Specific Gross Distribution (Government Regulation Number 23 Year 2018). Various responses from the community came after the release of the Government Regulation. One is the aspect of fairness in the taxation of income that seems to be ruled out with the advent of the Government Regulation. The principle of fairness in income tax collection adheres to vertical equity, the higher the income (net) earned or received by the higher taxes that are owed. Vertical Justice not accommodated in the regulation is to make the basis for the calculation of gross turnover tax payable. As a result, taxpayers who have the same gross turnover is considered to have the same economic additional capabilities. Estuary of the principle of vertical equity is a theory that emphasizes the style bear minimum cost of living.

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

Jurnal Locus Delicti ◽

10.23887/jld.v2i2.462 ◽

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.

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Policies and Strategies for Increasing Revenue Region Sector Through Tax

Jurnal Daulat Hukum ◽

10.30659/jdh.v1i4.4266 ◽

2018 ◽

Vol 1 (4) ◽

pp. 1013

Author(s):

Rya Rizqi Amalia ◽

Lathifah Hanim

Keyword(s):

Human Resources ◽

Income Tax ◽

Collection System ◽

Tax Collection ◽

District Office ◽

Local Revenue ◽

Tax Legislation ◽

Hr Management ◽

The Village

The problem of this research is what strategies do for Boosting Regional Income Tax By Sector as well as what are the constraints and solutions in practice the tax collection. The method used in this study is a sociological juridical approach, in this case the authors emphasize research aimed at obtaining legal knowledge empirically by going directly to the field to see the condition of the actual tax collection practices.Based on the results of this study concluded that to streamline the management of taxes, some of the steps taken, among others, in addition to institutional changes also include improvements in the quality of human resources, with more technical personnel engage in structural and functional training. Meanwhile provided at taxpayer administer tax (especially payment) then checkouts cultivated close as possible to the location of taxes. Measures that have been done partly by making payments at BRI every district office, or can be deposited directly to the official tax collector. Obstacles encountered include the tax system is not maximized and necessary repairs, because it is still limited to the tax are estimated to have less control levels, whereas other tax sector is still using the old system (eg street lighting tax). The advice can be given in this study included the need for rigor in the implementation of tax legislation, this condition is manifested in the existence of a compromise in the tax collection system. In addition to the limited human resources, it is necessary to find a way out as soon as possible, whether fixed using existing human resources, cooperation with third parties in collecting taxes or empowering the village and district level personnel during the tax collection, especially for taxes routine. HR management is urgently needed, because given that if the tax levy can be optimally then tax receipts will always increase every year which will impact on the development of a local maximum.Keywords: Taxes; Autonomous Region; Local Revenue.

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PERCEIVED PRESSURE, OPPORTUNITY AND RATIONALIZATION OF TAXPAYERS (Theoretical and Empirical Review)

10.31227/osf.io/d63u9 ◽

2017 ◽

Author(s):

Seminar Nasional Multidisiplin Ilmu 2017 ◽

Achmad Daengs GS ◽

Moch Rizaldy Rahmansyah

Keyword(s):

Tax Evasion ◽

Assessment System ◽

The Self ◽

Collection System ◽

Self Assessment ◽

Tax Collection ◽

Active Resistance ◽

Passive Resistance ◽

Perceived Pressure

Speaking about tax evasion issues it can not be separated from the tax collection system inIndonesia. In tax collection it was known the self assessment system; that is a tax collection system thatauthorizes the taxpayers to determine for themselves the amount of tax payable. With the authority ofself-accounting, if there is no strict supervision then the practice of tax evasion is easy to do. Tax evasionis a resistance to taxes that impede tax collection so it will reduce state cash receipts. Resistance to the taxconsists of active resistance and passive resistance. Passive resistance to taxes is a resistance that is notinitiative of the taxpayer itself but occurs due to circumstances surrounding the taxpayer, such aseconomic conditions, intellectual (Lumbantoruan, 1996: 489). Active resistance is a resistance whichinitiative comes from taxpayer itself consisting of tax evasion that is tax evasion by utilizing regulationgap, and tax evasion that is avoid tax to pay less tax by violating taxation or also called fraud or taxevasion.

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