scholarly journals Pajak Pertambahan Nilai Yang Ditanggung Oleh Produser Film Dalam Negeri Dan Importir Film

2021 ◽  
Vol 1 (1) ◽  
pp. 1-23
Author(s):  
Hazada Zafira Mauliza
Keyword(s):  
No Value ◽  
Research Method ◽  
Value Added ◽  
Profit Sharing ◽  
Cost Structure ◽  
Tax Burden ◽  
Value Added Tax ◽  
Literature Study ◽  
Ticket Sales ◽  
The Cost

Tujuan penelitian adalah memahami struktur biaya dan penghasilan produser film dalam negeri dan importir film, serta memahami beban pajak pertambahan nilai yang ditanggung oleh produser film dalam negeri dan impotir film. Metode penelitian yang digunakan adalah studi literatur. Hasil penelitian menjelaskan bahwa struktur biaya produser film dalam negeri adalah biaya atas pemanfaatan jasa-jasa untuk memperlancar kegiatan produksi film yang termasuk dalam jasa-jasa yang dikenakan pajak pertambahan nilai. Struktur biaya importir film berupa harga produk dan bea masuk. Adapun struktur penghasilannya berupa pendapatan yang diperoleh dari bagi hasil dengan pengusaha bioskop atas penjualan tiket. Beban pajak pertambahan nilai yang ditanggung oleh produser film dalam negeri adalah sebesar pajak masukannya karena tidak dapat dikreditkan. Tidak terdapat beban pajak pertambahan nilai yang harus ditanggung oleh importir film. Beban pajak berupa PPN yang merupakan pajak masukan bagi perusahaan importir film dapat dikreditkan dengan pajak keluarannya sehingga PPN yang harus dibayar nihil dan bukan lagi merupakan beban pajak bagi importir film. The purpose of this study is to understand the structure of costs and incomes of domestic film producers and film importers, as well as to understand the burden of value added tax borne by domestic film producers and film importers. The research method used is a literature study. The results of the study explain that the cost structure of domestic film producers is the cost of using services to facilitate film production activities which are included in services subject to value added tax. The cost structure of film importers is in the form of product prices and import duties. The income structure is in the form of income derived from profit sharing with cinema entrepreneurs on ticket sales. The value added tax burden borne by domestic film producers is equal to the input tax because it cannot be credited. There is no value added tax burden that must be borne by the film importer. The tax burden in the form of VAT which is an input tax for film importing companies can be credited with the output tax so that the VAT to be paid is nil and is no longer a tax burden for film importers.

scholarly journals Justice Enforcement on Plans for Imposition of Value Added Tax on Premium Basic Necessities

2021 ◽  
Vol 6 (2) ◽  
pp. 127
Author(s):  
Ayu Putri Rainah Petung Banjaransari
Keyword(s):  
Research Method ◽  
Value Added ◽  
Public Welfare ◽  
Value Added Tax ◽  
Literature Study ◽  
State Revenue ◽  
A Value ◽  
Community Justice ◽  
The Government ◽  
The Relationship

The plan to impose a value added tax (hereinafter referred to as VAT) on basic commodities has recently caused a polemic between the government and the community regarding justice and public welfare. The community is questioning the implementation of a just and civilized welfare from the government for the imposition of the VAT. Previously, on basic commodities, the government did not charge any kind of tax at all. The imposition of this tax is motivated by the economic recovery during the COVID-19 pandemic, Indonesia's VAT rate is too low, and the structure of state revenue is dominated by VAT. This paper aims to provide an analysis of the relationship between the imposition of VAT on staple goods and their impact on the level of community justice. The method used in this paper is a qualitative research method with a normative-juridical approach which is carried out through a literature study. This paper describes the findings related to the reasons for the government to charge VAT on basic necessities and the protection of the community's right to justice on the imposition of VAT. This finding can provide an overview for the continuation of the revision of the draft Law Number 6 of 1983 concerning General Provisions and Tax Procedures (hereinafter referred to as the KUP Bill) which contains revisions on basic materials as objects of VAT.

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.

scholarly journals Comparison of Amendments to the Value Added Tax Law between Indonesia and Malaysia to Regulate Murabaha Transactions

2018 ◽  
Vol 7 (3.25) ◽  
pp. 114
Author(s):  
Thesa Adi Purwanto ◽  
. .
Keyword(s):  
Islamic Law ◽  
Value Added ◽  
Secondary Data ◽  
Islamic Finance ◽  
Tax Law ◽  
Islamic Banking ◽  
Value Added Tax ◽  
Literature Study ◽  
The Subject ◽  
The Government

Islamic banking in their activity base on Islamic principles that is agreement regulation on Islamic Law between Bank and others to saving and or financing an activity or business which suit Islamic role. There are several forms of financing, such as financing on sharing profit principle (mudharabah), financing on participation principle (musyarakah), transaction goods principle which get profit (murabaha), financing capital goods on rent principle without choice (ijarah), or with transfer authority over the rent goods from bank to others (ijarah wa iqtina). Furthermore, development of Islamic banking either in Indonesia or Malaysia must be followed with new law and regulation from their government, especially for rules on taxation over transaction on Islamic banking. This is critical because there are different interpretation and argumentation between practitioners of Islamic banking and the government about the subject of Value Added Tax on murabaha transaction. This research used a qualitative approach, using literature study, which emphasizes books as an object and field study with collecting data by interviewing and also using secondary data. As a result, both Indonesia and Malaysia has undergone essential steps to provide Islamic finance with appropriate banking and tax regulations that have succeeded in supporting the Islamic financial system.  

scholarly journals Management of Tax Burden on Value-Added Tax at the Enterprise Level

2021 ◽  
pp. 70-75
Author(s):  
Yuliya Ostapenko ◽  
Keyword(s):  
Value Added ◽  
Tax Burden ◽  
Business Growth ◽  
Value Added Tax ◽  
Tax Legislation ◽  
Enterprise Level ◽  
Modern Economic ◽  
Business Entities ◽  
Tax Payments ◽  
Entrepreneurial Activities

Modern economic conditions in Ukraine are characterized by an excessive level of tax burden on business and the instability of tax legislation, which hinders the development of entrepreneurial activities of business entities. Therefore, one of the main factors of business growth is the creation of an effective and flexible mechanism for optimizing the tax burden at the enterprise level. The purpose of the article is to systematize the existing methods of management of tax burden on value-added tax at the enterprise Level, as well as to substantiate possible ways to optimize tax payments for VAT. The features of the formation of the tax burden on the activities of business entities were disclosed in the context of reforming the tax system of Ukraine. For the purpose of effective management of the value added tax burden at the enterprise, it was proposed: to organize a system of constant monitoring of the balance of funds on the electronic account, which is open for each VAT payer, in the electronic VAT administration system; to organize a control system under contracts for the receipt of commodity values (services); to establish partnerships with contractors-suppliers and buyers. In addition, to reduce the tax burden on VAT in the activities of business entities, the following measures have been proposed: to develop a calendar-schedule of payments and purchases; to coordinate advance payments and purchases with suppliers; to draw up a plan-calendar for registering your own tax invoices (tax liability) and received from the supplier (tax credit); to establish contractual relations with contractors-suppliers from the conditions of payment and registration of tax invoices stipulated in the contract.

scholarly journals PENGENAAN PAJAK PERTAMBAHAN NILAI PADA ONLINE MARKETPLACE TOKOPEDIA

Jurnalku ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 59-69
Author(s):  
Aufa Yudhistira
Keyword(s):  
Business Model ◽  
Research Method ◽  
Value Added ◽  
Value Added Tax ◽  
Online Marketplace ◽  
Courier Service ◽  
Delivery Services ◽  
Descriptive Qualitative

Abstract The purpose of the study is to understand the e-commerce business model and process in the Tokopedia online marketplace and review the treatment of the imposition of Value Added Tax (VAT) on goods delivery transactions that occur in the Tokopedia online marketplace. The research method used is descriptive qualitative. The result of the research is that Tokopedia earns income from premium features used by merchants, not from purchasing activities made by buyers. Events when merchants use Tokopedia's premium features are events that are subject to VAT. An event when a merchant with PKP status delivers goods to the Buyer, VAT is payable. Invoice or payment details received by the buyer that are not listed have been subject to VAT on the purchase of goods. The buyer makes a payment to the escrow account which will then be forwarded to the merchant, so the escrow account is required to collect VAT from the buyer. Events when a merchant sends goods to a buyer using a courier service are events that are VAT payable. The invoice or payment details received by the buyer that are not listed have been subject to VAT for the use of goods delivery services via courier. Keywords : E-commerce, Tokopedia, Value Added Tax   Abstrak Tujuan penelitian adalah memahami model serta proses bisnis e-commerce pada online marketplace Tokopedia dan meninjau perlakuan pengenaan Pajak Pertambahan Nilai (PPN) atas transaksi penyerahan barang yang terjadi di online marketplace Tokopedia. Metode penelitian yang digunakan adalah kualitatif deskriptif. Hasil penelitian adalah Tokopedia mendapatkan penghasilan dari fitur premium yang digunakan oleh merchant, bukan dari kegiatan pembelian yang dilakukan oleh pembeli. Peristiwa saat merchant menggunakan fitur premium Tokopedia merupakan peristiwa yang terutang PPN. Peristiwa saat merchant yang berstatus PKP menyerahkan barang kepada Pembeli terutang PPN. Invoice atau rincian pembayaran yang diterima pembeli tidak tercantum telah dikenakan PPN atas pembelian barang. Pembeli melakukan pembayaran kepada escrow account yang selanjutnya akan diteruskan kepada merchant, sehingga escrow account wajib memungut PPN dari pembeli. Peristiwa saat merchant mengirimkan barang kepada pembeli menggunakan jasa kurir merupakan peristiwa yang terutang PPN. Invoice atau rincian pembayaran yang diterima pembeli tidak tercantum telah dikenakan PPN atas pemanfaatan jasa pengiriman barang melalui kurir. Kata kunci : E-commerce, Pajak pertambahan nilai, Tokopedia

scholarly journals Value Added Tax in the Aspect of Forming the Enterprise Accounting Policy

2020 ◽  
Vol 23 (1) ◽  
pp. 120-124
Author(s):  
Olena Matros ◽  
◽  
Liudmyla Melnyk ◽  
Svitlana Mykhailovyna ◽  
◽  
...  
Keyword(s):  
Tax Policy ◽  
Financial Risk ◽  
Value Added ◽  
Tax Burden ◽  
Tax Credit ◽  
Value Added Tax ◽  
Tax Rate ◽  
Tax Legislation ◽  
Business Entities ◽  
Accounting Policy

Introduction. Currently, indirect taxes play a crucial role in shaping the state’s Tax Policy and creating the legal basis for a market economy. In their composition; the value-added tax acts as one of the regulators of the redistribution of public goods and one of the main and stable sources of income to the budget; as well as a way to distribute the tax burden, which allows maintaining the economic and legal equality of taxpayers. Purpose. The aim of the research is to identify possible directions for improving the process of managing value added tax in terms of the forming the enterprise accounting policy. Results. The research has identified a number of problems on the chosen topic, including: the problem of practical application of the principle of undisputed tax credit and non-execution of court decisions; lack of predictability of changes in tax legislation; uncertainty of tax risks and possible measures to prevent them. Based on the outlined problems, opportunities have been assessed and the feasibility of reducing the tax burden on business entities under VAT has been determined. The significance of tax planning has been determined – it allows you to provide for the size of the tax obligation to be paid and control the correctness of its accrual. If new business conditions arise, planning allows you to analyze tax factors and take them into account in the process of implementing tax policy. Conclusions. The theory of taxation defines the essence and content of the tax policy of the enterprise in terms of value added tax; tax risk zones related to VAT payment have been investigated; the concept of tax risk as a special type of financial risk characterizing the possibility of unforeseen financial losses (collection of tax arrears; penalties for late payment of tax; collection of penalties; non-reimbursement of VAT at zero tax rate; inability to use VAT tax credit) related to changes in tax legislation or is the result of taxpayer activity or actions of tax authorities; proposed classification of types of tax risks by VAT depending on the reasons for their occurrence and proposed means of preventing risks associated with the calculation and payment of VAT.

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.

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