transaction value
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2021 ◽  
Vol 4 (2) ◽  
pp. 875-885
Author(s):  
Dejan Gemelar Raja Guk-Guk ◽  
Isnaini Isnaini ◽  
M. Citra Ramadhan

This study aims to determine the effectiveness of the validation of Land and Building Rights Acquisition Duty (BPHTB) against tax object value discrepancies, the BPHTB validation process carried out by the Medan City Regional Revenue Service (BPPRD) and how to determine the Tax Object Principal Value (NPOP) in accordance with the actual value of the tax object. This type of research is a descriptive normative research. The effectiveness of BPHTB validation against the discrepancy in the value of tax objects is seen based on the BPHTB revenue data mentioned above, it is known that the number of targets and realization of BPHTB taxes seen from 2017 to 2019 is quite effective. The BPHTB validation process carried out by the Medan City BPPRD in general is quite satisfactory, plus currently the BPHTB SSPD validation process is carried out with an online system, so that the BPHTB SSPD validation process becomes easier and faster. How to determine the Principal Value of the Tax Object (NPOP) by determining the transaction value in the sale and purchase transaction. The use of the transaction value used as the basis for calculating BPHTB often creates problems. The difference in the transaction value agreed by the parties and stated in the deed with the transaction value used as the basis for calculating BPHTB according to BPPRD research, in this case there is uncertainty about which value is correct, so determining the NPOP in accordance with the actual value of the tax object becomes difficult. except by conducting field verification on the said BPHTB object.


2021 ◽  
Vol 19 (17) ◽  
Author(s):  
Nur Hendrastuti

As the government of Indonesia targets income tax to contribute 50,1% of the overall tax revenue target in Indonesia, the Directorate General of Taxes (DGT) is compelled to maximize the excavation of tax potential. Among others, excavation of income tax potential may apply for income tax upon the transfer of rights on land and/or building. For this final income tax, tax extraction is performed by evaluating the transfer transaction value stated in the Land Deed Officer Monthly Report which should be based on the value received or obtained by the seller based on market price. Unfortunately, there is no means to ensure that the value stated by taxpayer is the actual transaction value. Also, since data on property in Indonesia is not publicly available, the real value of the transfer remains elusive. Therefore, Tax Office requires a method or technique to determine whether the stated value is a reasonable and compliant one. This research aims to examine the feasibility of Gross Income Multiplier to determine the fairness indication of transaction value stated by the taxpayer in the transfer of rights on land and/or building. By understanding the fairness of the stated value as reported in the Land Deed Officer monthly report, DGT is expected to accurately determine the fair transaction value.


2021 ◽  
Author(s):  
Carlos A. Arango-Arango ◽  
Yanneth Rocío Betancourt-García ◽  
Manuela Restrepo-Bernal

Cash is still widely used in Colombia, even among merchants that accept payment cards. Indeed, 60% of these merchants use dissuasive strategies to make their clients pay with cash. This shows that merchant service costs (MSC) for cards are not optimal in the sense of the Tourist Test. We present estimates of MSC compatible with the Tourist Test, such that merchants are indifferent between being paid with cash or cards. We find that cash is less costly than cards at the average retail-sales transaction-value, hence there is no positive optimal MSC at this ticket value. For the average card transaction ticket, the optimal MSC would be positive but far below the rates charge by the industry (0.74% in a short-term scenario). Yet, the additional incentive that sales-tax evasion provides to cash payments reduces the Tourist Test MSC to 0.44%. Our estimates for long-term scenarios yield even lower optimal MSC. An average price cap regulation that strikes a middle ground between these figures, and is complemented with sales-tax evasion measures, should discourage merchant strategies that deter consumers from paying with cards and will accommodate the wide heterogeneity in merchants´ scale, payment processing processes and ticket size. These results should be taken as a guideline as the estimations depend on the underlying assumptions and only consider the merchant´s side of the card industry.


2021 ◽  
Vol 27 (8) ◽  
pp. 1710-1723
Author(s):  
Aleksei A. ARTEM'EV ◽  
Elena Yu. SIDOROVA

Subject. This article discusses the issues related to the customs value of goods and VAT amounts brought by contracting parties or paid as part of the withholding agent's duty fulfillment. Objectives. The article aims to investigate the problems of determining the customs commodity cost in situations where part of the elements of the customs value calculated through the Transaction Value of Imported Goods (Method 1) method contains the VAT amount. Methods. To study the problem, we used the methodological approaches of the World Trade Organization (WTO), the World Customs Organization (WCO), and the Russian judicial authorities. Results. Based on the use of the methodological approaches, the article concludes that it is economically feasible and legally necessary to include the full amounts accrued in favor of contracting parties including VAT in the customs value of goods.


2021 ◽  
Vol 14 (1) ◽  
pp. 82-89
Author(s):  
Apit Priatna ◽  
Arif Maulana Yusuf ◽  
Anggi Elanda

The use of information, media and communication technology has changed both the behavior of society and human civilization globally. The development of hospitals in Karawang is increasingly mushrooming, as well as the increasing number of degenerative diseases such as hypertension and diabetes, the increasing prevalence of chronic kidney disease. So it requires the handling of renal replacement therapy (Renal Replacement Therapy) because it is increasingly needed for cases of acute and chronic renal failure. The purpose of this research is to build an integrated and controlled information system that can simplify the patient administration process and reduce the effectiveness of the patient's time for dialysis. The methodology that the authors use in this study includes methods of identification and system design. System identification includes identification of the organization, running systems, and problem identification. The problems faced at this time in the Hemodialysis Installation. Patient data is not the same between patients who are served by hemodialysis (dialysis) and those in the application report, the transaction value for using tools and materials is sometimes empty or there is no transaction value in the application, it will cause losses to the customer. hospital. It is hoped that this system can eliminate the problems that have been happening so far.


Complexity ◽  
2021 ◽  
Vol 2021 ◽  
pp. 1-23
Author(s):  
Qiang Wei ◽  
Xinyu Gou ◽  
Tianyu Deng ◽  
Chunguang Bai

Collusion can increase the transaction value among supply chain members to obtain higher loans from supply chain finance (SCF) service provider, which will bring some serious risks for SCF. However, it is difficult to be identified and restrain the SCF service provider due to its stability and hiddenness. Different SCF transaction structures will affect the profits of supply chain members from collusion. This paper develops various game models for collusion and not collusion for different SCF transaction structures and investigates the impact of SCF transaction structures on the boundary conditions of collusion. Through comparative analysis, the findings of models are as follows: (1) in a two-echelon supply chain, the supplier and retailer are more likely to conduct collusion under the sequential game than under the simultaneous game; (2) collusion in the two-echelon supply chain can obtain higher loans than that in the three-echelon supply chain, so it has more serious hidden danger; (3) in the two-echelon supply chain, collusion is easier to form than in the three-echelon SCF supply chain that has spontaneous endogenous constraints. We also develop two types of mechanisms to restrain collusion behavior from profit sharing and incomplete information perspectives. Finally, we summarize the theoretical implications and analyze the management implications through a case study.


2021 ◽  
Vol 23 (1) ◽  
pp. 157-176
Author(s):  
Suhaimi Suhaimi

The purpose of this study is to analyze the responsibility of taxpayers who manipulate transaction values in order to reduce Fees for Acquisition of Land and Building Rights (BPHTB). This research is inspired by the results of previous research that many BPHTB taxpayers manipulate transaction values to reduce BPHTB, but they are missed from legal responsibility, so that their actions seem normal in society and are not perceived as despicable and violating of the law. This research is a normative legal research using a statutory approach, so that it can be seen how the responsibility of taxpayers who are not honest in paying BPHTB. The results showed that in statutory regulations cannot be found administrative sanctions imposed on taxpayers who manipulated transaction values to reduce BPHTB. In fact taxpayer's actions are really detrimental regional finance, because their taxes are paid to the Regional Treasury as the original financial resources. Sanctions contained in statutory regulations are only criminal sanctions, as regulated in Article 174 of Law Number 28 of 2009 with the threat of imprisonment for a maximum of one year if due to negligence and a maximum of two years if done intentionally.


2021 ◽  
Vol 9 (2) ◽  
pp. 9-13
Author(s):  
Heena Tabasum ◽  
S Venkatesh

Indian economy witnessed the biggest reform ever seen since independence is the GST introduction and application of accounting standards converged with Global standards, namely, IND AS. Both GST and IND ASare scorching topics of the period, as taxing goods or services and accounting can be seen as dependent on each other as they go in tandem with each other. Changes can be witnessed in the field of business, finance, accounting and reporting due to the GST move in India along with changes in tax command. Financial information is the primary source of information to the users to know about the performance of the company, which is prepared by considering the guidelines of IND AS and the transaction value is determined by considering GST law. This paper intends to bring light to the area of impact of GST on reporting of financial performance under the IND AS regime by considering GST aspects like an input tax credit, revenue recognition, events treatment etc.., for this purpose, both primary and secondary data has been used. Analysis is done by using some statistical tools, test, graphs, and tables. With GST introduction, every business has changed and do with accounting practices; an attempt has been made to trace such changes and their impact.


2021 ◽  
Vol 4 (1) ◽  
pp. 125
Author(s):  
Agus Bandiyono ◽  
Melinda Fitriyani

AbstractThis study aims to identify the imposition of income tax, analyze tax potential, explain and evaluate efforts to get the potential income tax and find out the obstacles experienced in getting the potential income tax on income from transfer of land and / or building rights transactions at KPP Pratama Wates.  The research method used is the library research method and the field research method (interviews). The results of this study, in general, KPP Pratama Wates has made efforts to explore the potential income tax from transactions of transfer of rights to land and / or buildings properly. This can be seen from the suitability between the regulations and their application in the office. In addition, there are several obstacles in exploring this potential which causes the efforts to be less than optimal, such as difficulties in communicating with taxpayers, lack of authority in accessing taxpayer data which is more in-depth related to the correctness of the transaction value stated by the taxpayer, and there are still many document applied. by taxpayers who do not have an NPWP so that it is difficult to do follow-up, and there are obstacles from existing regulations. The novelty of the findings (novelty) in this study is to use a newer rule in the form of PER-26 / PJ / 2018 and discuss more deeply and evaluate the application of the SSP-PHTB research procedures.Keywords:  exploration of potential; land rights and / or buildings; income tax; taxation; public sector accounting; state finances                                            Abstrak Penelitian ini bertujuan untuk mengidentifikasi pengenaan pajak penghasilan, menganalisis potensi pajak, menjelaskan dan mengevaluasi upaya penggalian potensi pajak penghasilan serta mengetahui kendala-kendala yang dialami dalam melakukan penggalian potensi pajak penghasilan atas penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan di KPP Pratama Wates. Metode penelitian yang digunakan adalah metode deskriptif kualitatif berupa penelitian kepustakaan dan metode penelitian lapangan berupa wawancara. Hasil penelitian ini, secara umum KPP Pratama Wates telah melakukan upaya penggalian potensi pajak penghasilan dari transaksi pengalihan hak atas tanah dan/atau bangunan dengan baik. Hal ini dapat diketahui dari kesesuaian antara peraturan dan penerapannya di lapangan. Selain itu, terdapat beberapa kendala dalam melakukan penggalian potensi ini yang menyebabkan upaya yang dilakukan menjadi kurang optimal seperti kesulitan berkomunikasi dengan Wajib Pajak, kurangnya kewenangan dalam akses data Wajib Pajak yang lebih mendalam terkait dengan kebenaran nilai transaksi yang dinyatakan Wajib Pajak, dan masih banyak berkas permohonan penelitian yang dilakukan oleh Wajib Pajak yang belum memiliki NPWP sehingga kesulitan dalam dilakukan tindak lanjut. Kebaruan temuan (novelty) dalam penelitian ini yaitu menggunakan aturan yang lebih baru berupa PER-26/PJ/2018 dan membahas lebih dalam serta mengevaluasi penerapan tata cara penelitian SSP-PHTB tersebut.Kata kunci: penggalian potensi; Hak Atas Tanah Dan/Atau Bangunan; pajak penghasilan; perpajakan; akuntansi sektor publik; keuangan negara


2021 ◽  
Vol 2021 ◽  
pp. 1-10
Author(s):  
Xiaoye Ma ◽  
Weina Li ◽  
Jun Wu

E-commerce platform enterprises have typical bilateral market characteristics. The e-commerce platform provides real-time communication services for buyers and sellers. Different buyers and sellers form crossnetwork characteristics. The formulation and implementation of bilateral strategies affect both the merchants and consumers’ choice of platform and registration transactions. This impact will directly lead to the transaction value of the platform. Then, the article builds an econometric model and empirically analyses the impact of e-commerce platforms. The e-commerce chain is a complex structure that consists of logistics, information flow, and capital flow and connects suppliers, manufacturers, distributors, and users in the industry together. Blockchain technology can be used as a large-scale collaboration tool to adapt to supply chain management, the main factor that drives the market power of the enterprise. The research results show that the input costs of advertising, research and development, and employee training and the impact of long-term investment and taxation on market forces are quite different in different industries, both positive and negative, and subsidies, inventory, and state-owned holdings have a negative impact on the market power of companies in all industries. Finally, the competition strategy of e-commerce platform enterprises is summarized. On the basis of the conclusions of the theory and case study, the paper puts forward specific suggestions and countermeasures for the competition strategy of e-commerce platform enterprises in the bilateral network environment.


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