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

PERLAKUAN AKUNTANSI ATAS PAJAK PERTAMBAHAN NILAI DI KOPERASI PEGAWAI BADAN URUSAN LOGISTIK (KOPEL)

2018 ◽  
Vol 3 (1) ◽  
pp. 101-110
Author(s):  
Cahyadi Husadha ◽  
Yuliana Melviani
Keyword(s):  
Qualitative Analysis ◽  
Research Method ◽  
Accounting Standards ◽  
Value Added ◽  
Financial Accounting ◽  
Analysis Method ◽  
Value Added Tax ◽  
Tax Accounting ◽  
Descriptive Qualitative

This study aims to determine the accounting treatment and compliance of deposits of Value Added Tax on the activities of the delivery and the acquisition of Taxable Goods and Taxable Services in the Cooperative Employees Agency Logistics Affairs (KOPEL). This research method using descriptive qualitative analysis method which arranged in accordance with the plan about sale and purchase transactions and SPT Period VAT every month. The results of this study indicate that the Cooperative Employees Agency Logistics Agency (KOPEL) has implemented the recording of Value Added Taxes in 2015 which has been guided by the Financial Accounting Standards (SAK) applicable in Indonesia. Further discussion and research are described in the paper. Keywords: value added tax, accounting compliance

scholarly journals PPN Jasa Aplikasi Pada Ojek Online (Ojol)

2021 ◽  
Vol 6 (2) ◽  
pp. 253-268
Author(s):  
Suparna Wijaya ◽  
Sugeng Wahyudi
Keyword(s):  
Business Model ◽  
Value Added ◽  
Value Added Tax ◽  
Motorcycle Taxi ◽  
Descriptive Qualitative

The development of technology makes online motorcycle taxis have users and partners that are increasing rapidly every year. However, this also brings problems related to the taxation aspect, namely in determining the business model and the very large number of realtime transactions. The purpose of this study was to determine the treatment of value added tax in an application company and the applicable tax provisions. The method used is descriptive qualitative using literature studies and interviews. The results obtained information that value added tax is imposed on drivers / partners as users of application services provided by online motorcycle taxi operators. The transaction submission of applications carried out by online motorcycle taxi operators does not fulfill the elements of being a retail entrepreneur because there is already a contract between the two parties. So that based on taxation provisions, online motorcycle taxi operators should make a tax invoice for each of these submissions, regardless of whether the application user has an NPWP or not.

scholarly journals Tinjauan Komparatif atas Pemungutan Pajak Parkir Sebagai Salah Satu Obyek Pajak Kabupaten/Kota Dengan Beberapa Jenis Pajak Pusat

2018 ◽  
Vol 1 (2) ◽  
pp. 103-105
Author(s):  
Nabitatus Sa'adah
Keyword(s):  
Qualitative Analysis ◽  
Income Tax ◽  
Research Method ◽  
Value Added ◽  
Value Added Tax ◽  
Legal Research ◽  
Tax Collection

This study aims to know tax collection tax as one of the object of tax district/city with some type of tax center. The research method used in this research is normative legal research using qualitative analysis. The results showed that the Tax Income Tax Income Tax (PPh) and Value Added Tax (VAT) no the same effect. Keywords: Local Tax, Central Tax, Tax Object, Tax Collection

scholarly journals OVERVIEW OF INCOME TAX ON MORE VAT DIFFERENCES IN RETAIL USED MOTORCYCLE RETAIL

2020 ◽  
Vol 1 (1) ◽  
pp. 134-145
Author(s):  
Waidatin Nur Azizah ◽  
Suparna Wijaya
Keyword(s):  
Income Tax ◽  
Value Added ◽  
The State ◽  
Motor Vehicles ◽  
Value Added Tax ◽  
A Value ◽  
The Difference ◽  
Descriptive Qualitative

The delivery of sale secondhand motorized retail of which is subject to a value-added tax of the output of 10% of the business circulation. According to regulations, Taxable Entrepreneurs may only credit input taxes of 90% of the output VAT. Therefore, VAT paid to the state is only 1% of business circulation, so there is a difference of more than 9% of business circulation. According Law Number 36 the Year 2008, this excess is income so that it can be subject to income tax. However, no regulation confirms this. So this research was conducted. The purpose of this study was to determine aspects of income tax on the excess of value-added tax on the sale or delivery of used motor vehicles in retail. The method used in this research is descriptive qualitative. The results of this study are the difference in value-added tax on the delivery of used motor vehicles is income.

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 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.

Pengaruh Modal Sosial Terhadap Perkembangan Pariwisata di Kepulauan Riau

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Nurul Nadjmi
Keyword(s):  
Social Capital ◽  
Qualitative Research ◽  
System Approach ◽  
Research Method ◽  
Analytic Approach ◽  
Community Groups ◽  
Study Strategy ◽  
Direct Observations ◽  
Descriptive Qualitative

Kepulauan Riau merupakan provinsi yang terdiri dari beberapa pulau diantaranya Pulau Batam, Pulau Bintan dan Pulau Karimun. Modal sosial merupakan serangkaian nilai dan norma informal yang dimiliki oleh kelompok masyarat dalam membagun kerjasamanya. Lingkup penelitian pada pembahasan ini adalah terfokus pada pengaruh modal sosial terhadap perkembangan pariwisata di Kepulauan Riau dalam hal ini Pulau Batam, Pulau Bintan, dan Pulau Karimun. Metode penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif. Penelitian ini dikondisikan sebagai penelitian kualitatif melalui strategi studi kasus. Sistem pendekatan yang digunakan juga merupakan pendekatan deskriptif analitik. Melakukan pengamatan langsung, mengumpulkan data-data kemudian menghubungkannya dengan kajian teori yang digunakan. Lokus penelitian ini terdapat di Kepulauan Riau dengan melihat pengaruh modal sosial pada perkembangan pariwisata di ketiga pulau yaitu Pulau Batam, Pulau Bintan dan Pulau Karimun. Berdasarkan hasil survey yang saya lakukan di Kepulauan Riau, terutama pada ketiga pulau yaitu Pulau Batam, Pulau Bintan, dan Pulau Karimun, dari ketiga pulau tersebut ternyata pada Pulau Karimun perkembangan pariwisatanya tidak terlalu berkembang karena masyarakat yang tidak menerima adanya wisatawan terutama wisatawan mancanegara. Riau Islands is a province consisting of several islands including Batam Island, Bintan Island and Karimun Island. Social capital is a set of informal values ​​and norms that are owned by community groups in building cooperation. The scope of research in this discussion is focused on the influence of social capital on the development of tourism in the Riau Islands, in this case Batam Island, Bintan Island, and Karimun Island. The research method used in this research is descriptive qualitative research. This research is conditioned as qualitative research through a case study strategy. The system approach used is also a descriptive analytic approach. Make direct observations, collect data and then relate it to the study of the theories used. The locus of this research is in the Riau Islands by looking at the influence of social capital on the development of tourism in the three islands, namely Batam Island, Bintan Island and Karimun Island. Based on the results of a survey I conducted in the Riau Islands, especially on the three islands, namely Batam Island, Bintan Island, and Karimun Island, of the three islands, it turns out that on Karimun Island the development of tourism is not very developed because people do not accept tourists, especially foreign tourists.

Collection of Value Added Tax in Kosovo and Its Effect on Economic Growth

2017 ◽  
Vol 8 (1) ◽  
pp. 225
Author(s):  
Teki Shala
Keyword(s):  
Economic Growth ◽  
Descriptive Analysis ◽  
Value Added ◽  
Analytical Techniques ◽  
Value Added Tax ◽  
Statistical Tool ◽  
Revenue Collection ◽  
Strong Positive Relationship ◽  
Level Of Economic Development ◽  
Level Of Significance

The revenue collected from the value added tax constitutes the main income of the Kosovo government. For this reason, this research has a great importance in the formulation of effective policies in Kosovo that will subsequently improve the efficiency of tax collection of Value Added and growing fiscal and budgetary stability. This research it will have a descriptive analysis of the trends of VAT collection in Kosovo from 2005- 2015 years using different analytical techniques to examine trends and data structure over the years. We have used two types of analysis; One is the descriptive analysis of trends and the other is the contrast of the descriptive analysis of trends that is the econometric technique used to analyze the VAT effect on economic growth in Kosovo. The source of data for this study is secondary through the Annual Financial Report of the Ministry of Finance of Kosovo and the IMF. In order to analyze the data generated for the study, the statistical tool utilized is OLS technique (multiple regression). One of the key findings in the collection of VAT has been its dependence on the border. Revenue collection is among the most pressing problems and such situation does not guarantee a country's budgetary stability. Also, based on the findings we noted that the VAT share of the gathering in gross domestic product of the Interior of the country has been low compared to other countries in Europe developing, reflecting a low level of economic development. Also from econometric analysis is confirmed that the regression coefficient shows that we have a VAT impact on GDP in Kosovo, because the level of significance is .000, or includes the rate of 1%. Also, the correlation between VAT and GDP shows a strong positive relationship, or statistically interpreted with the increase of VAT, will increase the GDP of Kosovo, these two elements conclude that VAT has a significant impact on economic growth in Kosovo. Furthermore, this research highlight some key issues that policy makers should consider dealing with the collection and effective use of revenue collected from VAT, to improve growth.

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