scholarly journals CORPORATE INCOME TAX OF SMALL MEDIUM ENTERPRISE (SME)

2018 ◽  
Vol 4 (2) ◽  
pp. 17-39
Author(s):  
Nurdayadi Nurdayadi
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Corporate Tax ◽  
Income Source ◽  
Financial Report ◽  
Medium Enterprise ◽  
The Government ◽  
Simulation And Regression ◽  
Tax Payers ◽  
The Impact

Tax is recently getting the most important income source for the country. In the case of Indonesia, every year the government has increased the annual target of tax income, but it has not been easily and successfully to achieve. In 2013 the government wishes to target the sources of income tax deriving from that small and medium business scale. The research which focuses on the medium scale of corporate tax payer business, would like to see and evaluate implementation of Government Regulation number 46, year 2013 (PP 46/2013), by doing simulation and regression analysis. Those corporate tax payers with the annual sales of around Rp. 7,000,000,000,- seems to be facing a dilemma situation to whether or not to comply with. Particularly since this government regulation does not take into consideration the impact to the tax payers cash flow when financial trouble is being faced and even at the time the companies run in loss situation. It seems it has been the time for the government to review the effectiveness of this regulation, how is being implemented across the country, especially by those corporate tax payers who are preparing book keeping and submitting tax report. The issue of accuracy, accountability and financial engineering follows the implementation of creativity accounting and tax accounting treatment, should have been the concern of the tax office. The idea and advices of mandatory audited financial report is prominent in this research, in order to reach the more targeted collecting tax fund from this class of enterprises in Indonesia.

scholarly journals PENERAPAN PPH BADAN FINAL BERDASARKAN PERATURAN PEMERINTAH NO. 46 TAHUN 2013 PADA CV. YELLOW DUCK BANJARBARU

2018 ◽  
Vol 4 (2) ◽  
Author(s):  
Yudi Rahman
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Corporate Income Tax ◽  
Net Income ◽  
Analysis Method ◽  
Corporate Tax ◽  
Descriptive Data ◽  
Tax Amnesty ◽  
The Government ◽  
To Come

Abstract: The purpose of this study is to analyze the implementation of the final corporate income tax based on Government Regulation no. 46 of 2013 on the CV. Yellow Duck Banjarbaru. This research uses descriptive data analysis method. Research conducted by the authors to give the conclusion, that: the implementation of Final Income Tax by Government Regulation No. 46 of 2013 on the CV. Yellow Duck Banjarbaru, concludes that: New tariff calculation based on PP. 46 of 2013 there is no need for fiscal correction, because the calculation is not from net income, but from gross income. So hopefully in the future, from the results of research provide input on the CV. Yellow Duck, to apply and make payments in the years to come. Implementation of the final corporate income tax based on Government Regulation no. 46 of 2013 on the CV. Yellow Duck Banjarbaru with annual gross turnover of less than Rp. 4.800.000.000, - that is Rp. 2.283.408.000, - in the period of 2016 with the rate of Corporate Tax 1% then obtained the total value of corporate income amounting to Rp. 22.834.080, -. While the tax amnesty is the government policy given to taxpayers about forgiveness / forgiveness of taxes, and in exchange for the pardon the taxpayer is required to pay the ransom, obtained the value of corporate tax on the basis of tax amnesty rate of 0.5% with less gross revenue Rp. 4.800.000.000, - on the CV. Yellow Duck period 2016 is Rp. 11.417.040, -.Keywords: PP 46 Year 2013, Corporate Income, CV. Yellow DuckAbstrak: Tujuan penelitian ini untuk menganalisis penerapan PPh badan final berdasarkan Peraturan Pemerintah No. 46 Tahun 2013 pada CV. Yellow Duck Banjarbaru. Penelitian ini menggunakan analisis data metode deskriftif. Penelitian yang dilakukan oleh penulis memberikan kesimpulan, bahwa: penerapan PPh Badan Final berdasarkan Peraturan Pemerintah Nomor 46 Tahun 2013 pada CV. Yellow Duck Banjarbaru, memberikan kesimpulan bahwa: Perhitungan tarif baru berdasarkan PP No. 46 tahun 2013 tidak perlu dilakukan koreksi fiskal, karena perhitungannya bukan dari laba bersih, melainkan dari peredaran bruto. Sehingga diharapkan kedepannya, dari hasil penelitian memberikan masukan pada pihak CV. Yellow Duck, untuk diterapkan dan dilakukan pembayaran pada tahun-tahun kedepannya. Penerapan PPh badan final berdasarkan Peraturan Pemerintah No. 46 Tahun 2013 pada CV. Yellow Duck Banjarbaru dengan nilai peredaran bruto per tahun perusahaan kurang dari Rp. 4.800.000.000,- yaitu sebesar Rp. 2.283.408.000,- pada periode tahun 2016 dengan tarif PPh Badan 1% maka diperoleh nilai total PPh Badan sebesar Rp. 22.834.080,-. Sementara dengan adanya tax amnesty yaitu kebijakan pemerintah yang diberikan kepada pembayar pajak tentang forgiveness/ pengampunan pajak, dan sebagai ganti atas pengampunan tersebut pembayar pajak diharuskan untuk membayar uang tebusan, diperoleh nilai PPh Badan berdasarkan tarif tax amnesty 0,5% dengan peredaran bruto kurang dari Rp. 4.800.000.000,- pada CV. Yellow Duck periode 2016 adalah sebesar Rp. 11.417.040,-.Kata kunci : Peraturan Pemerintah 46 Tahun 2013, Penerpan PPh Badan, CV. Yellow Duck

scholarly journals DAMPAK PENERAPAN PP NOMOR 46 TAHUN 2013 ATAS PEMBAYARAN PAJAK OLEH WAJIB PAJAK KPP PRATAMA MANADO

2015 ◽  
Vol 6 (2) ◽  
Author(s):  
Yuli Rawun ◽  
Agus T. Poputra ◽  
Lintje Kalangi
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
T Test ◽  
Paired Sample ◽  
Significant Difference ◽  
Before And After ◽  
The Government ◽  
Tax Payments ◽  
The Impact ◽  
Year 2013

In an effort to increase voluntary compliance with tax obligations and encourage the contribution of revenues from the UMKM sector, the Government has issued Government Regulation No. 46 2013. The new Tax Regulation has the advantage of rates that are used less than the previous fare, ie 1% of gross turnover.Regulation No. 46 2013 taxpayer applies for personal and / or agency that has a certain gross income, ie income less than 4.8 M. The aim of this study was to analyze the impact of adoption of Government Regulation No. 46 2013 of Paying Income Tax by Taxpayers at KPP Pratama Manado. The analytical method used is using two different test samples / dependent groups (paired) or Paired Sample T Test. Paired Sample t test course used when the two groups are interconnected. Two paired sample means a sample with the same subject but have two different treatments or measurements of, for example, before and after. Results of this study indicate that there is a difference between before and after the enactment of Government Regulation No. 46 Year 2013, but the difference that causes a decrease in the amount of tax paid by individual taxpayers who use the recording but for individual taxpayers who use the books there is no significant difference. As for corporate taxpayers that difference causes an increase on the amount of income tax payments by using final tax. Thus the application of Regulation No. 46 Year 2013 needs to be socialized again to taxpayers who are not registered in the KPP Pratama Manado in order to increase the amount of income tax payments.

scholarly journals DAMPAK PERLAKUAN PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013 ATAS PAJAK PENGHASILAN PADA UMKM DI GRESIK

2014 ◽  
Vol 5 (2) ◽  
pp. 195
Author(s):  
Faiqotul Ilmia ◽  
Sri Andriani
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Rates ◽  
Net Income ◽  
Directorate General ◽  
Qualitative Descriptive ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact

In achieving the desired development by Indonesia, the government requires revenue from the State Tax Revenue and Non-Tax Revenues. One of the efforts undertaken by the Directorate General of Taxation (DGT) is enacted Government Regulation No. 46 of 2013, the tax base used is the gross turnover of each month at 1 % final income tax rates. The emergence of these regulations is to provide convenience for taxpayers in determining the amount of income tax payable, but enactment of these rules in the middle of giving trouble for taxpayers in the calculation, depositing and reporting taxes for the year 2013. Purpose of this study was to determine the impact of treatment of PP 46 of 2013 on income tax on Micro, Small and Medium Enterprises (SMEs) in Gresik skull cap industry. This study used a qualitative descriptive approach with the aim of obtaining a picture of the object that is easily observed in the form of words on the focus of research on the impact of the enactment of Regulation 46 of 2013. The 3 (three) object of research is no skull cap Industry SMEs in Gresik . Data analysis aims to simplify the data processed, making it easy to read and interpret. Data were collected by means of observation, interviews, documentation. Analysis of the data through three stages: data reduction, data display, and conclusion. The results showed that the enactment of Regulation 46 of 2013 not only creates difficulties in terms of computation, depositing and reporting just as effective mid-year, but still there who do not know the regulations in terms of both has been the enactment of these regulations and in terms of the calculation mechanism. As for other effects of the government’s enactment of legislation, namely the amount of income tax payable is higher than the income tax calculations using norm bookkeeping or net income.

scholarly journals Pemahaman Usaha Mikro Kecil Menengah Terhadap Penerapan Peraturan Pemerintah No. 23 Tahun 2018 Tentang Penurunan Tarif Pajak Penghasilan

2020 ◽  
Vol 21 (01) ◽  
Author(s):  
Gunawan Hartadi ◽  
Bambang Suryono ◽  
Titik Mildawati
Keyword(s):  
Qualitative Research ◽  
Income Tax ◽  
Government Regulation ◽  
Expectancy Theory ◽  
State Revenue ◽  
Online Sales ◽  
The Government ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Impact

UMKM is considered as one of primary contributors to state revenue. Due to its largest tax contributor, UMKM, the Small-Medium Enterprises (SMES), is authorised by government perceiving distinctive final income tax. Since July 1st 2018, its income tax changed from 1% of gross turnover to 0.5% owing to a regulation PP No. 23 of 2018. Therefore, this study aimed to investigate the impact of PP No. 23 of 2018 application on the SMEs' desires to expand their business. Through this regulation, the calculation of income tax for SMEs has been converted 1% of gross turnover to 0.5%. This study applied qualitative research with an expectancy theory. In this study, the interviews were conducted to three informants. As the results, this study indicated that the government regulation assisted improving the desires of SMES to escalate their businesses. Then, the SMES generally did not understand the new regulations due to lack of socialization about PP No. 23 of 2018. Moreover, the regulation was identified as an encouragement so that SMEs would not divert into online sales system. Thus, the respondents running SMEs suggested the government to synchronize both central and regional regulations so that SMEs sectors could be increased rapidly.

scholarly journals STUDI KUALITATIF : DAMPAK KEBIJAKAN INSENTIF PAJAK USAHA KECIL DAN MENENGAH TERHADAP KEPATUHAN PAJAK DAN PENERIMAAN NEGARA

2019 ◽  
Vol 3 (2) ◽  
pp. 36-45
Author(s):  
Yotasa Raidah Khairiyah ◽  
Muhammad Heru Akhmadi
Keyword(s):  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Tax Incentives ◽  
State Revenue ◽  
Before And After ◽  
Incentive Policies ◽  
The Government ◽  
Medium Enterprises ◽  
Tax Payers ◽  
The Impact

Government Regulation Number 23 of 2018 is a form of tax incentives given by the government to tax payers for Micro, Small and Medium Enterprises (MSMEs). The regulations aim at realizing fair taxation and increasing state revenue. Data from the Ministry of UKM shows that the number of MSMEs in Indonesia until 2018 is 64,194,057 units and absorbs 107,376,540 people. This study examines the compliance of SMEs in paying taxes before and after the enactment of tax incentives. Using a qualitative approach, this study seeks to explain the impact of incentive policies on MSME taxpayer compliance and state revenue. Respondents were observed in the South of Tangerang city area with interview techniques. The results of the study showed that in terms of compliance, statistically 2016-2018 showed an increase in registered taxpayers, but the SMEs did not voluntarily pay taxes because they felt they had not benefited directly. In addition, the ability to keep books is still limited. This has an impact on the side of state revenue, which is still low tax revenue from the MSME sector when compared to taxation revenues from other sectors

scholarly journals DAMPAK PENERAPAN PERATURAN PEMERINTAH NOMOR 34 TAHUN 2016 (Studi Kasus di Kantor Pelayanan Pajak Pratama Kepanjen)

KEBERLANJUTAN ◽  
2018 ◽  
Vol 2 (2) ◽  
pp. 589
Author(s):  
Stefani Yesia Nindy H ◽  
Ferry Irawan
Keyword(s):  
Trend Analysis ◽  
Income Tax ◽  
Government Regulation ◽  
Tax Revenue ◽  
F Test ◽  
Before And After ◽  
Tax Payers ◽  
The Impact

Abstract This study is conducted to find out the impact of Government Regulation number 34 of 2016 (PP 34 of 2016) implementation on final-income tax of transferring of land and/or building, and the number of tax payers who apply tax-remittance-letter validation of income tax.  Data used in this study is taken from Kepanjen Tax Office. We collect tax revenue data for 56 weeks. To analyze the data, we use trend analysis and paired-test throughout F-test. The result shows that thax revenue tend to decrease although the number is not significant. Paired-test shows that there is no difference before and after the implementation of PP 34 of 2016 both in tax revenue and validation appeal. Keywords: PP 34 of 2016, final income tax

scholarly journals DAMPAK RELAKSASI PPh UMKM DI MASA PANDEMI COVID-19

2021 ◽  
Vol 1 (2) ◽  
pp. 79
Author(s):  
Susi Dwi Mulyani ◽  
Victor Siagian ◽  
Henik Hari Astuti Astuti ◽  
Aris Riantori Faisal ◽  
Giawan Nur Fitria
Keyword(s):  
Income Tax ◽  
Government Regulation ◽  
Small And Medium Enterprises ◽  
Virus Disease ◽  
Tax Incentives ◽  
Indonesian Government ◽  
Ministry Of Finance ◽  
The Government ◽  
Medium Enterprises ◽  
The Impact

<em>Community Service Activities are one part of the Tri Dharma of Higher Education which is carried out as a form of direct contribution of academics in this case the Faculty of Economics and Business, Trisakti University (FEB Usakti) to the community. The purpose of this activity is to provide training on: i) review of tax incentives for MSME actors provided by the Indonesian government in accordance with the Regulation of the Minister of Finance; ii) tax administration application training to obtain tax incentives; and iii) training on reporting procedures for tax incentives that have been received by MSME actors. On this occasion the FEB Usakti team had the opportunity to collaborate with PD Pasar Jaya, market unit of Santa as a partner, to socialize tax incentives for Micro, Small and Medium Enterprises (MSMEs) during the COVID-19 pandemic. This pandemic has caused a decline in the performance of MSMEs which then resulted in a very significant decrease in MSME income. The Indonesian government through the Ministry of Finance made a relaxation policy in the form of tax incentives for taxpayers affected by the 2019 corona virus disease pandemic. The Indonesian Ministry of Finance then issued a Minister of Finance Regulation number 44/pmk.03/2020, the last with PMK number 82/PMK.03/2021, one of which provides relaxation for PPh payments to MSME actors. Many MSME business actors do not know about this tax facility. For MSME actors who are subject to Final Income Tax based on Government Regulation Number 23 of 2018, due to the impact of the COVID-19 pandemic, the income tax is borne by the government. The PPh period borne by the government starts in April 2020 and has been extended several times. When the training was held, which was February 24, 2021, the government-paid PPh facilities were still valid and extended until December 31, 2021. This training can increase the understanding of MSME actors towards the tax facilities provided by the government, so that they will take advantage of this facility.</em>

Pengembangan Pengelolaan Dana Desa Terhadap Kesejahtraan Masyarakat Desa Di Kabupaten Konawe Selatan Provinsi Sulawesi Tenggara

2020 ◽  
Vol 3 (1) ◽  
pp. 112-125
Author(s):  
Hasjad Hasjad
Keyword(s):  
Rural Communities ◽  
Research Method ◽  
Government Regulation ◽  
Scientific Publication ◽  
Community Empowerment ◽  
State Budget ◽  
Technological Readiness ◽  
The Government ◽  
The Impact ◽  
The Village

Development of village fund management is very much needed by the community so that it can be enjoyed by all levels of society in the villages. The seriousness of the government in developing villages is evidenced by the start of allocation of the Village Fund budget for 2015. The allocation of the Village Fund is mandated by Law (Law) Number 6 of 2014 concerning Villages and Government Regulation (PP) Number 6 of 2014 concerning Village Funds Sourced from STATE BUDGET. The regulation explained that the administration of the village government adheres to the principle of decentralization and the task of assistance. The principle of decentralization raises village internal funding (Desa APBD), while the principle of co-administration provides an opportunity for Villages to obtain funding sources from the government above it (APBN, Provincial APBD, Regency / City APBD). This study aims to observe what the development of village funds looks like, how they are implemented and the impact of the use of village funds in supporting development activities and community empowerment. The research method used is a qualitative research method that relies on observing places, actors and activities in Konawe Selatan Regency, Southeast Sulawesi Province, which was chosen as a case study. Initial observations show that the Village Fund does not have significant results in improving the welfare of the community. These indications are evident in the welfare of the community which has not improved with the existence of the village fund. Therefore it is necessary to develop a good management of village funds to improve the welfare of rural communities, especially in Konawe Selatan District. The output to be achieved is the scientific publication with ISSN Online and the level of technological Readiness that will be achieved 1-3.

scholarly journals Measuring the Effects of Corporate Tax Cuts

2018 ◽  
Vol 32 (4) ◽  
pp. 97-120 ◽  
Author(s):  
Alan J. Auerbach
Keyword(s):  
Multinational Corporations ◽  
Income Tax ◽  
Capital Investment ◽  
Corporate Income Tax ◽  
Tax Law ◽  
Corporate Tax ◽  
The Law ◽  
Jobs Act ◽  
The Impact ◽  
Tax Cuts

On December 22, 2017, President Donald Trump signed the Tax Cuts and Jobs Act (TCJA), the most sweeping revision of US tax law since the Tax Reform Act of 1986. The law introduced many significant changes. However, perhaps none was as important as the changes in the treatment of traditional “C” corporations—those corporations subject to a separate corporate income tax. Beginning in 2018, the federal corporate tax rate fell from 35 percent to 21 percent, some investment qualified for immediate deduction as an expense, and multinational corporations faced a substantially modified treatment of their activities. This paper seeks to evaluate the impact of the Tax Cuts and Jobs Act to understand its effects on resource allocation and distribution. It compares US corporate tax rates to other countries before the 2017 tax law, and describes ways in which the US corporate sector has evolved that are especially relevant to tax policy. The discussion then turns the main changes of the Tax Cuts and Jobs Act of 2017 for the corporate income tax. A range of estimates suggests that the law is likely to contribute to increased US capital investment and, through that, an increase in US wages. The magnitude of these increases is extremely difficult to predict. Indeed, the public debate about the benefits of the new corporate tax provisions enacted (and the alternatives not adopted) has highlighted the limitations of standard approaches in distributional analysis to assigning corporate tax burdens.

scholarly journals The Giving Of Disciplinary Penalty of Civil Servants Based On Government Regulation Number 53 of 2010 in Governments of Demak Regency

2020 ◽  
Vol 2 (4) ◽  
pp. 443
Author(s):  
Muhammad Adib ◽  
Sri Kusriyah Kusriyah ◽  
Siti Rodhiyah Dwi Istinah
Keyword(s):  
Government Regulation ◽  
Positive Impact ◽  
Secondary Data ◽  
Civil Servant ◽  
Civil Servants ◽  
Disciplinary Action ◽  
Primary Data ◽  
Immediate Supervisor ◽  
The Government ◽  
The Impact

Government Regulation No. 53 of 2010 regarding the discipline of the Civil Servant loading obligations, prohibitions, and disciplinary action which could be taken to the Civil Servant who has been convicted of the offense, is intended to foster a Civil Servant who has committed an offense, the form of disciplinary punishment is mild, moderate, and weight. Disciplinary punishment for the Civil Servant under Government Regulation No. 53 of 2010 Concerning the Discipline of Civil Servants. The formulation of this journal issue contains about how the process of disciplinary punishment, and constraints and efforts to overcome the impact of the Civil Servant disciplinary punishment in Government of Demak regency. The approach used in this study is a sociological juridical approach or juridical empirical, that is an approach that examines secondary data first and then proceed to conduct research in the field of primary data normative. The process of giving disciplinary sanctions for State Civil Apparatus in Government of Demak regency begins with the examination conducted by the immediate supervisor referred to in the legislation governing the authority of appointment, transfer and dismissal of civil servants. The results showed that in general the process of sanctioning / disciplinary punishment of civil servants in the Government of Demak be said to be good and there have been compliance with the existing regulations / applied in Government Regulation No. 53 of 2010, although it encountered the competent authorities judge still apply tolerance against the employee, but also a positive impact among their deterrent good not to repeat the same offense or one level higher than before either the Civil Servant concerned or the other. Obstacles in carrying out disciplinary punishment in Government of Demak regency environment is still low awareness of employees to do and be disciplined in performing the tasks for instance delays incoming work, lack of regulatory discipline, lack of supervision system and any violations of employee discipline. There must be constraints to overcome need for cooperation with other stakeholders comprising Inspectorate, BKPP, and the immediate superior civil servants in this way can be mutually reinforcing mutual communication, consultation, coordination so that if later there is a problem in the future could be accounted for.Keywords: Delivery of Disciplinary Sanctions; Civil Servant; Government Regulation No. 53 of 2010.

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