Research on the Influence of "Replacing Business Tax with Value-added tax" on the Cost of Prefabricated Construction Projects

2021 ◽  
Keyword(s):  
Construction Projects ◽  
Value Added ◽  
Value Added Tax ◽  
Business Tax ◽  
The Cost

scholarly journals PENERAPAN TAX REVIEW SEBAGAI DASAR EVALUASI ATAS PEMENUHAN KEWAJIBAN PERPAJAKAN PPH BADAN DAN PPN

2018 ◽  
pp. 245
Author(s):  
I Kadek Agus Setiawan ◽  
Putu Ery Setiawan
Keyword(s):  
Income Tax ◽  
National Development ◽  
Value Added ◽  
Corporate Income Tax ◽  
Measuring Instruments ◽  
Value Added Tax ◽  
The Subject ◽  
The Difference ◽  
Tax Reporting ◽  
The Cost

Taxes as a source of state revenues are used as a source of funds for governments for national development and measuring instruments to regulate government policies. Taxation or tax review is a measure of all company transactions to calculate the amount of tax payable and predict potential taxes that may arise under applicable tax laws and regulations. This research was conducted at PT. KBIC which is engaged in cargo of Tax Year 2015. The purpose of this study is to determine the effect of the implementation of tax review of corporate income tax and value added tax. The method used in this research is descriptive comparative. Comparing the results of tax reporting by the company with the calculation of Corporate Income Tax and Value Added Tax at PT. KBIC tax year 2015 from the researcher in accordance with the applicable tax provisions in Indonesia. Based on the results of the research, the tax review of the Corporate Income Tax has found differences in the fiscal reconciliation report on the Office of Travel and Phone Charge accounts. Taxpayers make 100% corrections of the cost of mobile phones. It should be corrected cost of 50% of the cost should be. On the company's travel account, the company can not show the official report or notes in the assignment explaining the subject or purpose of the Overseas official's travel related to the company's principal activity that causes the difference of tax correction between the taxpayer and the researcher. Tax review conducted on Value Added Tax, the taxpayer has reported the fiscal reconciliation report correctly and there is no mistake.

scholarly journals DESAIN AWAL DAN BIAYA PEMBUATAN KAPAL OPERASIONAL KAMPUS USN KOLAKA BERBAHAN FIBERGLASS

2021 ◽  
Vol 21 (2) ◽  
pp. 133-142
Author(s):  
Azhar Aras Mubarak ◽  
Samaluddin Samaluddin ◽  
Rahmawati Djunuda ◽  
Alfiyah Alif
Keyword(s):  
Value Added ◽  
Ship Design ◽  
Maximum Speed ◽  
Value Added Tax ◽  
The Cost

Abstract   Universitas Sembilanbelas November Kolaka is a university located in Kolaka Regency. This university has another campus, namely Campus B, which is located in Central Buton Regency and is separated by the sea. To increase access to these campuses, an operational ship is needed. This study aims to design an operational ship to serve the two campuses of the Universitas Sembilanbelas November Kolaka. The ship is designed using fiberglass. This study resulted in an operational ship design made of fiberglass, which has a capacity of 20 people with a maximum speed of 25 knots. The university's operational ship is 14.5 m long, 3.2 m wide, and has a draft of 0.5 m. The cost to build the ship is estimated at Rp1,526,820,000 including Value Added Tax.   Keywords: operational ship; fiberglass; fiberglass ship; shipbuilding costs.    Abstrak   Universitas Sembilanbelas November Kolaka yang berkedudukan di Kabupaten Kolaka mempunyai Kampus B, yang berlokasi di Kabupaten Buton Tengah, dan dipisahkan oleh laut. Untuk meningkatkan akses ke kampus-kampus tersebut diperlukan kapal operasional. Studi ini bertujuan untuk merancang kapal operasional untuk melayani kedua kampus Universitas Sembilanbelas November Kolaka. Kapal dirancang menggunakan bahan fiberglass. Studi ini menghasilkan rancangan kapal operasional yang terbuat dari fiberglass, yang mempunyai kapasitas 20 orang dengan kecepatan maksimum 25 knot. Kapal operasional universitas ini mempunyai panjang 14,5 m, lebar 3,2 m, dan sarat 0,5 m. Biaya untuk membuat kapal diperkirakan sebesar Rp1.526.820.000 termasuk Pajak Pertambahan Nilai.   Kata-kata kunci: kapal operasional; fiberglass; kapal fiberglass; biaya pembuatan kapal.

23. Value Added Tax

2020 ◽  
pp. 231-234
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
One Year ◽  
The Uk ◽  
The Cost ◽  
Made In

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

The Impact of Consolidated Value Added Taxation on Innovation and Investment Processes: European Experience and Prospects for Ukraine

2021 ◽  
Vol 17 ◽  
pp. 321-331
Author(s):  
Viktoriia Rudenko ◽  
Ruslan Voloshchuk ◽  
Viktor Melnyk ◽  
Oksana Tsiupa
Keyword(s):  
Quantitative Methods ◽  
Value Added ◽  
The State ◽  
European Countries ◽  
Value Added Tax ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
European Experience ◽  
The Cost ◽  
The Impact

Today Ukraine is on the path to European integration, which requires the introduction of the best practices of European countries, including in terms of taxation of consolidated groups of enterprises. At present, in European countries, consolidated value added taxation is one of the ways to solve the problem of reducing the tax burden on business, providing enterprises with additional investment resources and stimulating their innovative development. In addition, the consolidated tax system reduces the cost of tax administration for both the state and business. Therefore, the issue of introducing value added tax is relevant for Ukrainian practice. The purpose of the research is to study the content and determine the specifics of consolidated value added taxation in European countries and to consider the possibilities of its application in Ukraine for innovation and investment processes intensifying. The specifics of the scientific tasks that are the subject of the study required the use of a set of special methods, the application of which helped to analyze the impact of consolidated value added taxation on innovation and investment processes in European countries. The study was conducted using quantitative methods, including comparative analysis, and qualitative methods, including case study. The study identified the essence and basic principles of consolidated value added taxation. Two types of consolidated VAT taxation in European countries are analyzed: the regime of full consolidation and the regime of partial consolidation. The advantages and disadvantages of consolidated VAT taxation for the state and taxpayers are substantiated. It was found out that in European countries, consolidated value added tax is aimed at improving the conditions of doing business and providing taxpayers with additional opportunities to apply special tax rules. As a result of the study, it was proved that the introduction of approaches in Ukraine that correspond to the European experience of consolidated VAT taxation will help to solve important tasks of bringing its tax system closer to foreign standards and intensifying innovation and investment processes at the micro- and macro levels.

23. Value Added Tax

Business Law ◽  
2021 ◽  
pp. 230-234
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
One Year ◽  
The Uk ◽  
The Cost ◽  
Made In

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with HMRC. He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

Reform der kommunalen Finanzbeziehungen: Kommunale Umsatzsteuerbeteiligung unter Gewerbesteuer-Wettbewerbselementen / Reform of Local Fiscal Relationships: Communal Share of German Value-added Tax with Elements of Interregional Business Tax Competition

2007 ◽  
Vol 227 (4) ◽  
Author(s):  
Tony Mudrack
Keyword(s):  
Value Added ◽  
Tax Law ◽  
Value Added Tax ◽  
Economic Cycle ◽  
Local Authorities ◽  
Tax Revenues ◽  
Public Investments ◽  
Business Tax ◽  
Economic Boom ◽  
Continuous Problem

SummaryThe Business tax in Germany (German: Gewerbesteuer) has remained a continuous problem in spite of the recent economic boom. There has been a dramatic resurgence of populist voices calling for the abolition of the German Business tax.Regardless of these debates, the structural deficits of the business tax are undeniable. As one of the main sources of tax revenues for German local authority it is subject to tremendous economic cycle volatility, because it is widely perceived as being a tax on profit. A further problem is that many other problems concerning tax-based deficiencies within the German Business tax law are arising. Consequently, the number of business enterprises actually paying the business tax is negligible. A serious consequence of all these deficits is that the allocation of public investments becomes extremely hindered.For this reason a completely unique plan for reforming the recent local fiscal relationships is presented in this paper. It explicitly argues for the preservation of the German Business tax while nevertheless sustainable stabilising the revenues of German local authorities by means of allowing them a share of the German Value-added tax (German: Umsatzsteuer). This share is distributed to local authorities by their individual share of local revenues of German business tax and total tax revenues of Business taxation.

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