Implementasi Kebijakan Pemungutan Pajak Atas Transaksi Perdagangan Melalui E-Commerce Di Indonesia

Tax collection policy is a policy issued by the government in an effort to increase state revenue. Taxes are a taxpayer's obligation or a taxpayer's contribution to a state that is compelling without receiving direct compensation, but the tax is usually allocated to the construction of public facilities and the interests of the government of a country. With the existence of a policy regarding tax collection on trade transactions carried out online, it is hoped that there will be an awareness of taxpayers to carry out their obligations. The types of taxes that can be imposed or collected are the type of income tax (PPh) and the type of value added tax (VAT). With this tax collection policy, it is hoped that it can increase state revenue from the tax sector, especially taxes from online trade transactions by utilizing E-Commerce media. The government through the Directorate General of Taxes (DGT) has confirmed the E-Commerce transaction by issuing SE-62 / PJ / 2013 dated 27 December 2013 concerning the Affirmation of Taxation Provisions on E-Commerce Transactions, which states that there are no new taxes in E-Commerce transactions. commerce. Therefore, the seller or buyer can be taxed in accordance with the applicable tax laws. Taxes on E-Commerce transactions aim to apply justice to all taxpayers, both conventional and E-Commerce.

Perlindungan Konsumen Terhadap Kasus Vaksin Palsu Dalam Perspektif Undang-Undang

This research aims to explain the form of government responsibility as health providers are subject to the circulation of fake vaccines, the form of responsibility of business pelau (producers) against fake vaccine victims. The benefits of this research consist of theoretical benefits and practical benefits. The method used is normative. Results pembahsan is a form of government responsibility as health penyenggra against the circulation of fake vaccines is to do coaching and supervision in the framework of consumer protection. The liability of business actors against fake vaccine victims can be done by way of refund, replacement of goods and / or services of a similar or equivalent value, as well as health care and / or providing compensation in accordance with applicable laws and regulations

Penerapan Pajak Terhadap Industri Film Di Masa Pandemi

Taxes are compulsory contributions to the state that are owed by individuals or entities that are compelling based on law, without receiving direct compensation and used for the state’s needs for the greatest prosperity of the people. Tax payments are used to finance state households so that the benefits are felt by the wider community or for the public interest. The film industry is a creative industry engaged in the media, arts and culture. Compared to other creative industry sectors, the film, video and photography industries have the highest creativity and knowledge capital, as forms of intangible assets. Effectiveness means that the goals that have been planned before can be achieved or in other words, the targets are achieved because of the activity process. With the existence of an open letter and protests by the film industry, it has resulted in the provision of relief and incentives from the finance minister for entertainment tax, especially for films.

Penegakan Hukum Pajak Melalui Penggunaan Sandera Pajak Dalam Penagihan Utang Pajak Di Indonesia

Taxes make a major contribution to the source of state revenue which is used to finance development in Indonesia. However, there are still many taxpayers / tax insurer who are not compliant in paying taxes. The problems in this study are why the government uses tax hostages in collecting tax debts, how hostages are used as a means of force in collecting tax debts and how hostage-taking is viewed from a juridical aspect. The research method used in this research is normative legal research method. The result of the research is that there are several factors that become the reasons for tax hostage taking. The government (fiskus) in collecting tax debt with tax hostages has been carried out in accordance with the provisions of the law. Based on the aspect of legal certainty, tax hostages in Indonesia already have a legal umbrella, namely Law no. 9 of 2000 and several other regulations. From the aspect of justice, legal protection is provided to taxpayers / tax insurer who are subject to tax hostages. From the benefit aspect, the application of tax hostages is beneficial in increasing taxpayer compliance.

Analisa Pelaksanaan Tax Amnesty Di Indonesia

The most inland revenue financed by taxes, especially the state of Indonesia. In increasing state revenue, it can be done by implementing tax amnesty or it’s called tax amnesty.the purpose of this study is to see the influence of knowledge and understanding of the tax amnesty, and to see analysis of the implementation of tax amnesty for three periods. Data analysis technique used is descriptive technique. The results of this study shows that the knowledge and understanding of tax amnesty, and to see analysis of the implementation of tax amnesty for three periods.

Perhitungan Sebagai Seorang Investor Saham Atas Besaran Pajak Yang Harus Dibayarkan Kepada Negara

Investing is an activity that cannot be underestimated. Smart investing requires controlled analysis and management and investing is not a game. This study aims to provide a more in- depth description of the form of paper asset investment, namely stocks. Contains material from the most basic, namely what is shares to the calculation of taxes that must be paid by an investor or stock trader to the state for each transaction based on applicable provisions, namely Government Regulation Number 14 of 1997 concerning Amendments to Government Regulation Number 41 of 1994 concerning Income on Income From the Transaction of the Sale of Shares on the Stock Exchange

Pengenaan Pajak Penghasilan di Indonesia (Pasal 21 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan)

Every county has the same goal, namely to create the wlfare of its people. Especially in Indonesia, which is a rule of law based on Pancasila and the 1945 Constitution. The issue stated in the preamble to the 1945 Constitution states the general welfare on the basis of social justice. Then besides that there is the aim of the state which is the common interest of all the people, so that the costs that msu be incurred to realize state programs are also shared responsibility. To cover state expenditures in order to realize its programs, the state seeks financing by collecting taxes. One of them is from the imposition of income tax. Income tax is regulated in Law Numbers 36 Years 2008. One of the types of distribution is Income Tax Article 21 (PPh 21), which regulates taxes on income in the form of salaries, wages, allowances, and other payments that are obtained by individual tacpayers. Domestic individuala in connection with work or position of services and activities.

Pengaruh Latar Belakang Pendidikan, Lama Usaha, Dan Pemahaman Pengusaha Umkm Di Kota Bali Terhadap Tingkat Kepatuhan Pemenuhan Kewajiban Perpajakan

This study aims to analyze the effect of educational background, length of business, and understanding of MSME entrepreneurs on compliance with tax obligations. The subjects in this study were entrepreneurs who were involved in the UMKM business sector in the city of Bali. The number of samples used in this study were 78 respondents. The sampling method used in this study is by using convenience sampling, and the writing technique is done by using quantitative research methods. The data obtained by the researcher were then processed by multiple linear regression method using SPSS software. The results of the above research indicate that the educational background variable does not significantly influence the fulfillment of tax obligations. While the variables of length of business and understanding of MSME entrepreneurs have a significant effect on the fulfillment of tax obligations.

Penyelesaian Sengketa Konsumen Oleh Badan Penyelesaian Sengketa Konsumen (BPSK)

Taxes are compulsory contributions to the state that are owed by individuals or entities that are compelling based on law, without receiving direct compensation and used for the state’s needs for the greatest prosperity of the people. Tax payments are used to finance state households so that the benefits are felt by the wider community or for the public interest. The film industry is a creative industry engaged in the media, arts and culture. Compared to other creative industry sectors, the film, video and photography industries have the highest creativity and knowledge capital, as forms of intangible assets. Effectiveness means that the goals that have been planned before can be achieved or in other words, the targets are achieved because of the activity process. With the existence of an open letter and protests by the film industry, it has resulted in the provision of relief and incentives from the finance minister for entertainment tax, especially for films. The purpose of this study is to determine the arrangements regarding consumer dispute resolution and dispute resolution mechanisms in the Consumer Sengkera Settlement Agency. The research method used is the normative research method. The legal materials used are primary and secondary legal materials and the data analysis technique uses qualitative methods. The results of his research are (1) the settlement of disputes in consumer protection is regulated in Law no. 8 of 1999 concerning Consumer Protection which regulates dispute resolution is divided into 2 (two), namely court channels and outside court channels such as negotiation, conciliation, mediation, and others. BPSK as a dispute resolution agency domiciled in the provincial capital, and (2) consumer dispute resolution at BPSK, in Article 15 Paragraph (1) of the Republic of Indonesia's Minister of Industry and Trade Decree No. 350 / MPP / Kep / 12/2001 regarding the implementation of the duties and authorities of BPSK stated that consumers or business actors who feel their rights have been impaired can submit a consumer dispute resolution request to.

Penerapan Pajak Terhadap Industry Pariwisata Di Masa Pandemi

Taxes are compulsory contributions to the state that are owed by individuals or entities that are compelling based on law, without receiving direct compensation and used for state needs for the greatest prosperity of the people. Payment of taxes is a manifestation of state obligations and the participation of taxpayers to directly and jointly carry out tax obligations for state financing and national development. The tourism industryis one of the tax contributors in Indonesia, which since the Covid- 19 pandemic, the tourism industry sector has experienced a decline. The drastically reduced number of tourists has certainlyled to a drop in business profitability of tourism business actors,ranging from tour service providers, airlines, hotels, restaurants, to marketplaces that sell tickets for tour trips. It is almost certainthat the tourism sector will be paralyzed until the COVID-19 pandemic subsides. Based on this fact, the researcher wants to examine how the policies issued by the government are related tostabilizing the economy, especially in the tourism industry. The method used in normative legal research is a legal writing method that aims to obtain library legal materials by analyzinglegal materials related to the issues discussed as well as studying the regulations per Invitation related to the issues discussed. Thisresearch is based on general problems in the community which later on by conducting this research provides reading material as an insight into the general public. The data collection techniqueis done by looking for a problem faced by the Indonesian people,especially in the tourism industry which has a large enough burden.