Pajak E-Commerce, Pemecahan dan Solusinya

Electronic or e-trade trading (English: Electronic Commerce, also e-commerce) is a spread, purchase, sales, marketing goods and services through an electronic system such as internet or television, www, or other computer networks. Ecommerce can involve electronic fund transfers, electronic data exchange, auto inventory management systems, and automatic data collection systems. The Information Technology industry sees this e-commerce activity as the application and application of e-business (e-business) related to commercial transactions, such as: electronic fund transfer, SCM (E-Marketing), e-marketing), online marketing, online transaction processing (online transaction processing), electronic data interchange / edi), etc.E-commerce is part of e-business, where e-business coverage is wider, not just a commerce but includes also co-entrance business partners, customer service, job vacancies etc. Seeing very fast developments of the e-commerce growth in the world including in Indonesia, it is necessary an effective strategy for the tax authority in the reacting. One of the things that need to be concern is this very rapid growth should be maintained so that there is no distortion as a result of taxation policy. During this time, the tax aspect in e-commerce has been the highlight of tax authorities in the world, especially whether there should be a new tax impression on this transaction and also how to align the existing tax rules with e-commerce development.Transactions through digital media or e-commerce in Indonesia need rebuilding from the side of the legislation (Cyberlaw) so that in the future do not miss the dispute in it runs. This happens because the difficulty of tracking the transactions used through the e-commerece is either B-to-B (business to business) or B-to-C (business to consumers). For example the relationship between the supplier with the factory, how the apparatus is to oversee the existence of transactions or not between the two through the e-commerce the solution of solving the problem is the government must take steps in solving the unstable internet infrastructure issues and frequent reliable transportation, the licensing procedure of customs to dedicate to the duty procedure from dawn to the negative trade for the other value to increase the efficacy to make the rules for the epimal services that are still under the regulations of the same bank as well as the public of the transactions of online transactions, plan and conduct the introduction of certification systems, a number of large players should be able to open the way of foreign investment, including doing some major plans for foreign investors, of course with clear regulations and the government must provide ease of rules for small and medium business to gain access to investors, and giving taxes to the company in the new company.

Analisis Kualitas Pelayanan Perpajakan dalam Rangka Meningkatkan Kepatuhan Wajib Pajak (Studi Kasus Kpp Pratama Jakarta Senen 2018)

This study aimed to determine the quality analysis of tax services at KPP Pratama Jakarta Senin in order to improve taxpayer compliance. The method used in this research was descriptive qualitative method. Data collection was carried out through interviews, observation and documentation. A total of eight informants were involved in this study. Data analysis was performed using the Credibility and Transferability Test. The results of this study indicate that service indicators such as reliability, responsiveness, competence, access, courtesy, communication, credibility, security, understanding, and tangibles owned by tax employees of KPP Pratama Jakarta Senin are very good so that taxpayers are satisfied with the services they provide. However, there are still weaknesses in the courtesy indicator, in which some employees are not friendly, and in the tangibles indicator, in which the quality of human resources and the number of computer units is still lacking and the awareness and compliance of taxpayers is still low. These weaknesses have resulted in the failure to achieve the tax achievement target.

Analisis Partisipasi Masyarakat Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di UPPRD Johar Baru Jakarta Periode Tahun 2017-2019

Local taxes are one of the sources of local revenue, including for the Johar Baru Jakarta Tax and Retribution Service Unit (UPPRD), which relies on one of the sources of income from the land and building tax revenue for the Rural Urban sector (PBB-P2). This study aims to determine the level of participation and compliance level of taxpayers in paying PBB-P2, the obstacles that have been found and the efforts that have been made. The author uses primary and secondary data which are then analyzed using descriptive qualitative methods. This study found that within three years the level of community participation and level of adherence was quite effective. One of the main factors and efforts that have an impact on public participation as taxpayers, namely the level of knowledge of the taxpayers themselves about the importance of paying taxes, as well as the inactivity of the community as wp in providing information on changes to their tax objects and on building ownership so that the data registered with data is not updated. in the field. Suggestions for the future are to create a new UPPRD Johar official site to make it easier for the public as taxpayers to update their tax object data without requiring the public as taxpayers to report to the UPPRD office

Analisis Tax Awareness Dalam Upaya Meningkatkan Kepatuhan Wajib Pajak Di Kantor Pelayanan Pajak Pratama Bekasi Barat

The phenomenon in this study is the low awareness of taxpayers in carrying out their obligations to pay taxes due to public ignorance of the concrete form of the benefits of money they pay for taxes and the low level of trust of taxpayers which raises the perception that the taxes they pay must be misused. The purpose of this study was to determine the tax awareness in an effort to increase taxpayer compliance at the West Bekasi Tax Office for the period 2017-2019, the obstacles found in the field, and the efforts made by West Bekasi Tax Office to overcome them. This research is a descriptive study using a qualitative approach. The collected data were analyzed using qualitative data analysis methods. The research location was the West Bekasi Primary Tax Office. The results of this study indicate that the steps to increase tax awareness among taxpayers registered at the West Bekasi Primary Tax Office during the 2017-2019 period was not successful. This can be seen from the realization of the 2019 tax revenue which did not reach the target (97.05%) even though that year the tax revenue target was lowered from the previous year. Likewise, while taxpayer compliance in paying certain KJS (Deposit Type Code) increased in 2017-2019, tax revenue had still not reached the predetermined target every year

Analisis Perencanaan Pajak Penghasilan PPh 21 Sebagai Upaya untuk Meningkatkan Efesiensi Beban Pajak Studi Kasus Pada Persek MJH

Tax planning is a process of organizing taxpayer's business in such a way that its payable tax, either income or other taxes, is in minimum amount. The company can save coporate income payment by means of applying Gross Up method in estimating income tax PPh 21 but the company applied gross method. This research aims to analyze the estimation of PPh 21 used by Persek Mjayahadi & Co through the estimation of PPh 21 using Gross and Gross Up methods as well as constraints an attempts taken to save the corporate tax. The author used Chairl Anwar Pohan’s (2017:21) theoy. The research method employed was descriptive quatitative one. Techniques of collecting data used were observation, interview, and documentation. The result of research shows that total tax assumed by the employees is IDR 2,431,591,608, but following the use of gross up method, it becomes IDR 2,429,661,781, with the difference of IDR 1,929,827. Therefore, the net profit after tax subtracted wtth non-deductible burden before the application of gross Up method Is IDR 7,987,666,865, and after the appIication of gross up is IDR 7,989,596,692. Therefore, there is a difference of IDR 1,929,827, meaning equal to the tax efficiency.

Analisis Strategi Peningkatan Penerimaan Pajak Hiburan Pada Badan Pendapatan Daerah Dki Jakarta Tahun 2019

The phenomenon of this research is that entertainment tax revenue in DKI Jakarta has not been maximized. this is because there is still a lack of awareness of taxpayers and entertainment tax collection that has not been running optimally. This study aims to determine the analysis of strategies for increasing entertainment tax revenue in DKI Jakarta. This research method uses descriptive qualitative methods, with data collection techniques through observation, documentation and interviews. Data sources consist of primary data and secondary data. The results of this study indicate: (1) the strategy for entertainment tax revenue can be increased due to cooperation with other agencies and extensification of entertainment tax objects, as well as monitoring and collection. (2) the obstacle is the lack of awareness of taxpayers and resources, and (3) the efforts that have been made, namely by increasing the quality and quantity of resources both within the organization and the taxpayer itself.

Analisis Kepatuhan Wajib Pajak Kendaraan Bermotor dalam upaya Meningkatkan Penerimaan Pajak Daerah pada Kantor Bersama Samsat Jakarta Timur Tahun 2015-2018

This study aims to determine the compliance of motor vehicle taxpayers and to find out the obstacles, stimulus, and strategies that are carried out in increasing local tax revenues in East Jakarta’s One Roof System (Samsat). The research method is a Qualitative approach with descriptive research type. The results of the study on Compliance in East Jakarta Samsat are fairly good, this is supported by indicators from research such as good registration because taxpayers have followed and know the procedures well, the reports carried out by East Jakarta samsat are in accordance with the specified schedule, Payment of taxpayers in Samsat is fairly good with increasing taxpayers obeying each year in 2018 the highest percentage of compliant taxpayers reaching 60% with taxpayers totaling 1,296,666 but arrears in tax payable in East Jakarta are quite high in 2017 the amount of arrears from Taxes Motorized vehicles reached Rp. 90,568,276,707, - however, the realization of motor vehicle tax revenues has reached its target each year. Obstacles to the existence of taxpayers are not compliant because Taxpayers' awareness is still lacking due to busyness causing negligence and forgetting to carry out tax obligations and online payment processes are constrained by the lack of understanding of taxpayers about E-Samsat, while other obstacles are due to Taxpayer Data which is not appropriate, taxpayers who postpone payment of tax fines are waiting for the elimination of administrative fines so that the efforts made by East Jakarta Samsat provide strict sanctions to taxpayers who do not pay motor vehicle tax, provide taxpayers in paying taxes, and carry out programs elimination of administrative fines

Modernisasi Administraasi Perpajakan dalam Rangka Optimalisasi Pelayanan Pajak Berbasis Digital

In a tax policy, the measure of success lies in the tax administration itself. To provide optimal services to the community, tax reform is needed in the form of modernizing tax administration. The purpose of the modernization of tax administration is to increase tax compliance, increase public trust (trust), and increase the integrity of the tax apparatus. This study aims to provide an overview of how the modernization of tax administration can improve tax services and the ease that can be felt by taxpayers in complying with tax obligations and improve the integrity of tax officials in the management of the tax. The method used in this writing is descriptive qualitative, where the approach used is the study of literature. The results of this paper are an increase in state revenue from the tax sector, increased compliance and more optimal tax services by modernizing digital-based tax administration

Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017

This research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable taxThis research aimed to discover whether tax planning implementation carried out at PT DCM could save corporate income tax expense. Qualitative method used as writing method which is method that collect, compile obtained data for subsequently interpreted and analyzed to provide complete information for problems solver. This research result is expected to provide information and suggestion for PT DCM that company could conduct tax planning as tax payment efficiency effort to gain maximum profit, but remain within tax regulation. Summary of this research revealed that tax planning implementation carried out by PT DCM could efficient payable tax expense. And company could save amounted to Rp.387.265.500,- from previous total payable tax.

Analisis Penerapan Perencanaan Pajak (Tax Planning) dalam Upaya Penghematan Beban Pajak Penghasilan Badan pada PT DCM Tahun 2017

This study aimed to analyze the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018, and also to analyze the inhibiting entities faced, as well as the driving entities for LAZSIMU office in implementing the zakat policy as a reduction of taxable income of individual taxpayers. This research used a descriptive qualitative approach. The results showed that the implementation of the zakat policy as a reduction of taxable income of individual taxpayers at the LAZISMU office in Central Jakarta in 2018 according to the six factors used by the writer, policy size and objectives, resources, communication between organizations, character of implementing agents, disposition (tendencies/attitudes) of implementers, social, economic and political environments have been fulfilled. However, there are still some obstacles faced by LAZISMU in implementing the zakat policy as a reduction of taxable income, such as size and policy objectives, social and political environmental conditions, and support and participation of taxpayers in supporting this policy. Therefore the government must evaluate and overcome the obstacles in the implementation of the zakat policy as a reduction of taxable income.