scholarly journals PERPAJAKAN DI ERA EKONOMI DIGITAL: INDONESIA, INDIA DAN INGGRIS

2019 ◽  
Vol 4 (2) ◽  
pp. 215-230
Author(s):  
Yanis Ulul Az'mi
Keyword(s):  
United Kingdom ◽  
Income Tax ◽  
Consumer Demand ◽  
New Technology ◽  
Value Added ◽  
Tax Law ◽  
Goods And Services ◽  
The United Kingdom ◽  
Income Tax Law ◽  
The Government

The development of new technology and diverse consumer demand has increased the digital retail industry today. This also affects the way buyers / consumers get the goods and services they want. Consumers turn to e-commerce and cellular to make purchases that are usually done physically. This change in shopping style has been driven largely due to the emergence of many market places and platforms. This change will also have effect on the taxation of the transaction. The Government of India applies the Equalization Levy Rules (EQL) scheme which is categorized as PNBP (Non-Tax Revenues). While in the United Kingdom there is a Diverted Provit Tax (DPT) scheme. Whereas Indonesia has no more specific rules, there is only a Circular (Surat Edaran) that regulates the Affirmation of Tax Regulations on e-Commerce Transactions, namely SE / 62 / PJ / 2013 tax regulations e-commerce follows the income tax law and value added tax.

scholarly journals CADANGAN REKLAMASI PERTAMBANGAN SEBAGAI LOOPHOLES PAJAK DALAM PENERAPAN PRINSIP TAXABILITY-DEDUCTIBILITY

2018 ◽  
Vol 6 (2) ◽  
pp. 181-198
Author(s):  
Chairil Anwar Pohan
Keyword(s):  
Income Tax ◽  
Negative Impact ◽  
Value Added ◽  
Tax Law ◽  
Mining Activities ◽  
Government Officials ◽  
Income Tax Law ◽  
Gross Income ◽  
The Government ◽  
Mining Face

Ironic look messy mining face in this country and so much troublesome services of government officials, especially in the mining region of area businesses amid rampant mining minerals (Gold, Tin, Copper, Nickel, etc.) and coal were carried out by the Investor, the resultant investment offers little value added contribution on state revenues, whereas post-exploitation or post-mining closure leaves holes gaping tailings left just by miners, resulting in environmental degradation, social inequality and other things that have a negative impact that brings enormous material losses for the country and society, which never should have happened because of the taxation aspects of the government actually had anticipated that the mining activities should be facilitated by the provisioning cost of reclamation in mining production activities are underway, the reserve for reclamation explicitly accommodated as accounts exclusion in Article 9, paragraph 1 of Income Tax Law, that the taxation treatment is a cost that can be a deduction from gross income.

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PPH FINAL PASAL 4 AYAT 2 ATAS BUNGA DEPOSITO DAN TABUNGAN NASABAH PADA PT. BPR MAPALUS TUMETENDEN CABANG TOMOHON

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Veronica Junisa Lolong ◽  
David Paul Elia Saerang ◽  
Hence Wokas
Keyword(s):  
Service Quality ◽  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Income Tax Law ◽  
The Government ◽  
Tax Deduction

Income tax is one of the largest government revenues. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the interest calculation and interest reports and final income tax deduction on interest of savings and customer deposits at PT. BPR Mapalus Tumetenden Branch Tomohon. Descriptive analysis was employed in this study. Data were obtained by field studies. The results shows that the calculation and reports of Final Income Tax Article 4 Paragraph 2 on deposit and savings PT. BPR Mapalus Tumetenden Branch Tomohon have compiled with the laws of regulations. Leaders of PT. BPR Mapalus Tumetenden Branch Tomohon should improve the service quality to each customer, so that the customers can increase the amount of savings in bank. Keywords: calculation, reporting, deposit interest, customer savings

scholarly journals ANALISIS PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILAN (PPh) DI P.T BANK SULUTGO

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Novlicia Putri Utiarahman ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Income Tax ◽  
Descriptive Analysis ◽  
Field Studies ◽  
Study Data ◽  
Tax Law ◽  
Government Revenue ◽  
Income Tax Law ◽  
The Law ◽  
The Government

Income tax is of the largest government revenue. Income Tax Law Article 4 Paragraph 2 gives a mandate to the government to impose income tax on certain earnings final. This study aims to determine how the calculation and report income tax  on savings, deposits, giro customer at PT. Bank SulutGo. Descriptive analysis was employed in this study. Data were obtained by field studies. The result shows that the calculation and reports income tax on savings, deposits, giro at PT. Bank SulutGo have compiled with the law of regulation. Leaders of PT. Bank SulutGo should improve the service guality to each customer, so that custumer can increase the amount of savings.Keywords : calculation, reporting, savings, deposits, giro

scholarly journals From Adjustment to Apportionment in the Goods and Services Tax Act: A Comparative Analysis of the Change-In-Use Rules in Australia, Canada, and New Zealand

2021 ◽  
Author(s):  
◽  
Mark J. Greening
Keyword(s):  
United Kingdom ◽  
Comparative Analysis ◽  
New Zealand ◽  
Working Group ◽  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
The United Kingdom ◽  
Supply Mechanism ◽  
Production And Distribution

<p>All countries that have adopted Goods and Services Tax (GST) or Value Added Tax (VAT) employ a ‘change-in-use’ mechanism to distinguish consumption from the stages of production and distribution. New Zealand’s former change-in-use rules were unique. Unlike the ‘use’ based apportionment approaches employed in Australia, Canada and the United Kingdom, New Zealand employed an adjustment approach that utilised a ‘principal purpose’ test and deemed supply mechanism. While Canada has also employed an adjustment approach for capital property, the New Zealand rules have operated differently to those in Canada. In response to criticism for being overly complex and confusing, the New Zealand change-in-use rules will adopt a new ‘use’ based apportionment approach, together with a new mechanism to constrain the number of adjustments, from 1 April 2011 for a number of taxpayers. Applying criteria identified by the Tax Working Group the performance of New Zealand’s change-in-use rules are examined, in comparison to those applied in Australia and Canada. In addition, the comparative readability of the change-in-use provisions in all three jurisdictions is examined. The paper concludes that New Zealand should adopt an apportionment approach and that the Goods and Services Tax Act should be rewritten for improved readability.</p>

scholarly journals IMPLIKASI PENGENAAN PAJAK PENGHASILAN FINAL TERHADAP PENGHITUNGAN PAJAK PENGHASILAN BADAN PADA PT. EMPAT TUJUH ABADI JAYA

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Yuyun Apriana Christian ◽  
Grace B. Nangoi ◽  
Novi S. Budiarso
Keyword(s):  
Analytical Method ◽  
Income Tax ◽  
Tax Law ◽  
Tax Laws ◽  
Income Tax Law ◽  
The Government ◽  
Descriptive Qualitative

PP 46 2013 is a regulation issued by the government to provide convenience for SMEs taxpayers. Taxpayers who apply this regulation must have gross circulation below Rp. 4.8 billion. By using this regulation, taxpayers simply multiply the gross circulation in 1 month at the final rate of 1%. The purpose of this study is to compare the income tax to be paid by using final income tax and income tax laws and to determine more efficient regulations to be implemented by PT. Empat Tujuh Abadi Jaya. The analytical method used in this study is descriptive qualitative. The results showed that the income tax of PT. Empat Tujuh Abadi Jaya based on the income tax law is Rp. 34,135,000.00, while based on the final 1% income tax is Rp. 46,694,000.00. It can be concluded that it will be more efficient for PT. Empat Tujuh Abadi Jaya to pay income tax by using income tax laws because the amount of tax to be paid is smaller.

scholarly journals MEMAJAKI TRANSAKSI EKONOMI DIGITAL: STUDI KASUS DI INDIA, PERANCIS, DAN AUSTRALIA

2020 ◽  
Vol 2 (1) ◽  
pp. 1-12
Author(s):  
Suwardi . Suwardi ◽  
Alan Budiandri ◽  
Cinthya S. ◽  
Ghifri N. A.
Keyword(s):  
Literature Review ◽  
Income Tax ◽  
Value Added ◽  
Regulatory Framework ◽  
Value Added Tax ◽  
Goods And Services ◽  
Physical Presence ◽  
Foreign Supplier ◽  
The Government

The digital tax is imposed on the transaction of goods and services carried out with Domestic Taxpayers or with Foreign Taxpayers without a physical presence in Indonesia. To date, the existing regulatory framework makes it impossible for Indonesia to tax those transactions. Digital taxation concepts that can be applied by Indonesia include the Income Tax and Value Added Tax. Digital tax can also be done by using a new concept specifically regulating digital tax. Indonesia introduced VAT for the foreign supplier in the mid-2020. Data were obtained through a literature review of countries that had applied taxes on digital economic transactions before Indonesia. This paper is expected to provide input for the Government of Indonesia in taxing digital transactions.Pajak digital merupakan pajak yang dikenakan atas transaksi pertukaran barang dan/atau jasa yang dilakukan oleh sesama Subjek Pajak Dalam Negeri maupun dengan Subjek Pajak Luar Negeri yang keberadaan fisiknya tidak ada di Indonesia. Alternatif pemajakan digital yang dapat diterapkan oleh Indonesia diantaranya menggunakan konsep Pajak Penghasilan (PPh), Pajak Pertambahan Nilai (PPN) atau dapat pula dilakukan dengan menambahkan jenis pajak baru khusus mengatur pajak digital. Indonesia baru mengenakan pajak untuk jenis PPN atas transaksi digital pada pertengahan tahun 2020. Data diperoleh melalui tinjauan literatur atas negara-negara yang telah menerapkan pajak atas transaksi ekonomi digital sebelum Indonesia. Tulisan ini diharapkan dapat memberikan masukan bagi Pemerintah Indonesia dalam memajaki transaksi digital.

Jordanian stability will outface economic challenges

2018 ◽  
Keyword(s):  
Income Tax ◽  
Public Consultation ◽  
Tax Law ◽  
Content Type ◽  
Strategic Issues ◽  
Income Tax Law ◽  
The Government

Significance Activists had threatened more protests if progress were not achieved by that deadline. There have been no reforms as yet and a new draft income-tax law offered for public consultation is inviting pushback over its similarity to the previous bill, which sparked massive protests in June. Impacts Amman will seek to placate Western and Gulf donors on regional strategic issues. The gradual restoration of Jordanian-Syrian relations will facilitate refugee repatriation. Jordan will seek to balance US ties with loyalty to the Palestinian cause -- but ultimately prioritise the former. The government will further increase Eurobond issuances to finance still-rising debt.

scholarly journals PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA

2019 ◽  
Vol 6 (1) ◽  
pp. 1082-1103
Author(s):  
Ivan Hardiyanto
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Transfer Pricing ◽  
Tax Avoidance ◽  
Tax Law ◽  
Legal Certainty ◽  
Company Policy ◽  
Transfer Prices ◽  
Income Tax Law ◽  
The Government

Transfer pricing is a company policy in determining transfer prices to other companies, but in practice transfer pricing is done in order to avoid taxes. At present Indonesia has not been able to overcome the issue of transfer pricing because the regulations and sanctions are still unclear. Businessmen as taxpayers need legal certainty in the context of tax planning and business competition, while the government also requires legal certainty to secure revenues from the tax sector. The legal vacuum created legal uncertainty for both parties so that it was not in harmony with the principle of justice. Regulation regarding transfer pricing in Indonesia has actually been regulated in legislation found in Article 18 paragraph (3), (3a), and (4) Income Tax Law. However, the regulation has not been clearly regulating transfer pricing. The unclear regulation regarding transfer pricing lead Indonesian Government to refine the Anti-Avoidance Rule (AAR) which is integrated in the Income Tax Law. The AAR must provide clear definitions and differences regarding acceptable tax avoidance, unacceptable tax avoidance, and tax evasion, so that transfer pricing that breaks arm's length principle will be categorized as illegal. In addition, the AAR must be clearly and explicitly regulated regarding sanctions for transfer pricing doer. Improvement of AAR which is integrated in the Income Tax Law will provides legal certainty and guarantees justice for both businessmen as taxpayers and the government.

scholarly journals From Adjustment to Apportionment in the Goods and Services Tax Act: A Comparative Analysis of the Change-In-Use Rules in Australia, Canada, and New Zealand

2021 ◽  
Author(s):  
◽  
Mark J. Greening
Keyword(s):  
United Kingdom ◽  
Comparative Analysis ◽  
New Zealand ◽  
Working Group ◽  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
The United Kingdom ◽  
Supply Mechanism ◽  
Production And Distribution

<p>All countries that have adopted Goods and Services Tax (GST) or Value Added Tax (VAT) employ a ‘change-in-use’ mechanism to distinguish consumption from the stages of production and distribution. New Zealand’s former change-in-use rules were unique. Unlike the ‘use’ based apportionment approaches employed in Australia, Canada and the United Kingdom, New Zealand employed an adjustment approach that utilised a ‘principal purpose’ test and deemed supply mechanism. While Canada has also employed an adjustment approach for capital property, the New Zealand rules have operated differently to those in Canada. In response to criticism for being overly complex and confusing, the New Zealand change-in-use rules will adopt a new ‘use’ based apportionment approach, together with a new mechanism to constrain the number of adjustments, from 1 April 2011 for a number of taxpayers. Applying criteria identified by the Tax Working Group the performance of New Zealand’s change-in-use rules are examined, in comparison to those applied in Australia and Canada. In addition, the comparative readability of the change-in-use provisions in all three jurisdictions is examined. The paper concludes that New Zealand should adopt an apportionment approach and that the Goods and Services Tax Act should be rewritten for improved readability.</p>

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