Hasil Pencarian  ::  Simpan CSV :: Kembali

"Pengawasan merupakan suatu fungsi yang sangat panting di dalam manajemen negara dan pemerintahan. Dengan pengawasan diharapkan adanya transparansi dan dapat mendorong terciptanya tata kelola pemerintahan yang baik. Dan aspek manajemen negara, pengawasan juga berfungsi sebagai sarana bagi rakyat (pemilik kedaulatan) untuk melakukan penilaian dan pertanggungjawaban atas penyelenggaraan pemerintahan. Sedangkan dari aspek manajemen pemerintahan, pengawasan berfungsi sebagai sarana bagi pemegang kekuasaan penyelenggaraan pemerintahan (Presiden) untuk melakukan penilaian dan pertanggungjawaban alas pelaksanaan tugas-tugas pemerintahan yang diberikan oleh Presiden berdasarkan peraturan perundang-undangan kepada aparatur penyelenggaran pemerintahsn, dan memberikan masukan kepada Presiden guna pengambilan keputusan atau kebijakan.Implementasi dari kedaulatan rakyat, pengawasan atas pengelolaan keuangan negara sebagaimana halnya penyelenggaraan pemerintahan menurut UUD 1945 dilakukan oleh DPR dengan menindaklanjuti hasil pemeriksaan BPK. Sedangkan implementasi dari Presiden sebagai pemegang kekuasaan penyelenggaraan pemerintahan, pengawasan atas pengelolaan keuangan negara dilakukan oleh BPKP dan Inspektorat Jenderal DepartemenlLembaga Pemerintahan Non-Departemen.Pajak sebagai salah satu sumber penerimaan negara dalam APBN merupakan penyumbang terbesar. Hak negara untuk memungut pajak oleh peraturan perundangundangan perpajakan dilakukan oleh Menteri Keuangan dan Direktur Jenderal Pajak. Presiden selaku Kepala Pemerintahan memegang kekuasaan pengelolaan keuangan negara yang mana kekayaan tersebut dikuasakan kepada Menteri Keuangan (selaku pengelola fiskal dan Wakil Pemerintah dalam kepemilikan kekayaan negara yang dipisahkan) atau Menteri Keuangan adalah Chief Financial Officer (CFO) Pemerintah Republik Indonesia. Sedangkan. Direktur Jenderal Pajak oleh peraturan perundangundangan adalah merupakan unit eselon satu pada Departemen Keuangan. Pengawasan yang dilakukan oleh BPK dan BPKP alas hak negara untuk memungut pajak mengalami kendala sehubungan dengan Pasal 34 UU KUP yang mewajibkan Fiscus untuk menjaga kerahasiaan data Wajib Pajak. Kendala tersebut juga dialami oleh Itjen Depkeu dalam pelaksanaan tugas pengawasannya terhadap pelaksanaan tugas dan fungsi Ditjen Pajak. Diterapkannya Pasal 34 UU KUP, membuat Ditjen Pajak luput dari pengawasan, dan dari aspek manajemen negara dan pemerintahan ha! tersebut tidak mendukung upaya mewujudkan tata kelola pemerintahan yang baik serta penegakan hukum di bidang tindak pidana korupsi.

---

Controlling is a crucial function in the management of state and government. With controls in hand, it is expected that transparency and accountability will be in place. From the aspect of state management, controlling also functions as a means for the public (as the sovereignty owner) to evaluate the run and accountability of the government. Meanwhile, from the aspect of governance management, controlling functions as a means for the President to evaluate the executions and accountability of the duties which has been mandated to its officials according to the laws and regulations, as well as obtain feedback which is useful for decision or policy making process.The implementation of the people's sovereignty, the control of the state finance management and the execution of government duties according to UUD 1945 are carried out by DPR which takes advantage of the results from audit report released by BPK. Meanwhile, the implementation of the President as the ultimate holder of the government in the area of controlling is carried out by BPKP and the Inspector General Office within the Ministry/Non-Department Institution.Tax is one of the biggest contributors for the state income sources in the State Budget (APBN). The right to collect tax according to the taxation law is within the Minister of Finance and the Director General of Taxation. The President as the Head of Government which is liable for managing and controlling the state finance has delegated its power and authority in this area to the Minister of Finance which takes roles as the fiscal manager and the representative of the President in controlling the split state's shares, as well as the CFO of the Government of the Republic of Indonesia. On the other hand, the Director General of Taxation according to the laws is an echelon T unit within the Ministry of Finance.Control functions carried out by BPK and BPKP on the government's right in collecting tax revenues has been hindered due to the article 34 of the tax law. This article forbids the tax officials/officers to disclose tax payer information. The Ministry of Finance - Inspectorate General also has difficulties in controlling the duties and functions of the Directorate General of Taxation due to this article. As a consequence, the application of the article 34 has made the Directorate General of Taxation out of oversight and has weakened the government efforts in creating good governance and eradicating the crime of corruption."

"Dalam sistem self assessment, Wajib Pajak diharuskan untuk menghitung, memperhitungkan dan melaporkan sendiri pajak yang seharusnya terutang sesuai dengan peraturan perundang-undangan perpajakan. Direktorat Jenderal Pajak bertugas memberikan sosialisasi, konsultasi, mengamati, mengawasi, meneliti dan bila perlu melakukan pemeriksaan untuk menguji kepatuhan dalam melaksanakan kewajiban perpajakannya dengan menerbitkan surat ketetapan pajak. Ternyata banyak Surat Ketetapan Pajak yang telah diterbitkan, tidak atau belum dilunasi oleh Wajib Pajak, hal ini menyebabkan utang pajak yang menjadi tunggakan meningkat dari tahun ke tahun.Penelitian ini menitikberatkan pada evaluasi kebijakan, yaitu ingin mengetahui sejauh mana kebijakan penerbitan ketetapan pajak yang dijalankan oleh Direktorat Jenderal Pajak dalam rangka meningkatkan kepatuhan pelunasan pembayaran surat ketetapan pajak dikaitkan dengan asas Convenience of Payment.Pertanyaan penelitian yang perlu diselesaikan untuk mendapatkan jawabannya dalam tesis ini adalah : apakah kebijakan penerbitan surat ketetapan pajak telah memperhatikan hak-hak Wajib Pajak dan sesuai dengan asas Convenience of payment ? Kerangka teori yang dipakai adalah teori yang terkait kebijakan publik dan teori perpajakan. Dalam teori kebijakan publik dijelaskan mulai dari definisi kebijakan, proses kebijakan, kebijakan publik yang efektif dan teori evaluasi kebijakan. Teori perpajakan yang dibahas adalah pengertian pajak, asas pemungutan pajak, asas convenience of payment, teknik pemungutan pajak, sistem perpajakan, Wajib Pajak dan Penanggung Pajak, utang pajak, ketetapan pajak, sanksi administrasi. Metode penelitian yang digunakan adalah pendekatan penelitian kualitatif dengan tipe atau jenis penelitian deskripsi.Metode penelitian yang dipakai dalam pengumpulan data menggunakan kajian kepustakaan dan wawancara, dan selanjutnya dilakukan analisis kualitatif data dengan menerapkan illustrative method. Hasil analisa penelitian berupa temuan penting yang didapat adalah :- Perubahan mendasar kebijakan penerbitan ketetapan pajak sejak diberlakukannya Undang-undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga atas Undang-undang Nomor 6 Tahun 1983 tentang Ketentuan Umum- Hal yang masih kontroversial adalah kebijakan penerbitan Surat Tagihan Pajak (STP) terhadap Pengusaha Kena Pajak (PKP) yang gagal berproduksi dan telah diberikan pengembalian Pajak Masukan. Banyak kalangan menilai kebijakan ini menyalahi prinsip Pajak Pertambahan Nilai (PPN) dan dapat mempengaruhi pengusaha yang akan berinvestasi di Indonesia.- Agar Wajib Pajak lebih memiliki ability to pay, diperlukan kebijakan jangka waktu penerbitan surat ketetapan pajak yang tidak terlalu lama setelah berakhirnya Masa Pajak atau Bagian Tahun Pajak, hal ini dapat dilaksanakan dengan kebijakan pemeriksaan tahun berjalan dan penerbitan STP Pajak Penghasilan (PPh) dan PPN segera setelah berakhirnya masa pajak.- Jangka waktu / Jatuh tempo pelunasan surat ketetapan pajak adalah 1 bulan dan terhadap Wajib Pajak usaha kecil dan di daerah tertentu dapat diperpanjang menjadi 2 bulan, dan dapat berubah jika Direktur Jenderal Pajak memberikan persetujuan mengangsur dan menunda pembayaran hingga paling lama 12 bulan terhadap WP yang sedang kesulitan likuiditas. - Jika Wajib Pajak mengajukan keberatan atau banding, jangka waktu pelunasan pembayaran surat ketetapan pajak tertangguh sampai dengan 1 bulan sejak tanggal penerbitan Surat Keputusan Keberatan atau Putusan Banding.- Hak-hak Wajib Pajak lainnya yang terkait dengan penerbitan surat ketetapan pajak adalah dengan adanya kebijakan pengurangan, pembatalan ketetapan pajak yang tidak benar. Selain itu juga dimungkinkan WP mengajukan gugatan terhadap penerbitan ketetapan pajak yang dilaksanakan tidak sesuai prosedur.Kesimpulan yang dapat diambil sebagai hasil penelitian ini adalah Hak-hak Wajib Pajak lebih diperhatikan karena ada pergeseran hak dan kewajiban Wajib Pajak dalam sistem self assessment di UU KUP yang baru. Hak-hak Wajib Pajak yang juga dihargai oleh UU KUP adalah dengan adanya kebijakan jangka waktu pembayaran yang dapat diangsur, mengajukan pengurangan, pembatalan, keberatan, banding terhadap ketetapan pajak, bahkan di UU KUP baru ada penambahan hak Wajib Pajak yaitu dapat mengajukan gugatan terhadap penerbitan ketetapan pajak yang tidak sesuai prosedur. Kebijakan penerbitan ketetapan pajak secara umum sudah memenuhi asas convenience of payment dan ciri-ciri asas tersebut ada di dalam kebijakan penerbitan ketetapan pajak. Ada kebijakan yang belum memenuhi asas convenience of payment yang cukup memberatkan Wajib Pajak yaitu penerapan sanksi administrasi yang tinggi jika permohonan keberatan atau banding ditolak dan kebijakan penerbitan STP terhadap PKP yang gagal berproduksi. Agar kebijakan penerbitan ketetapan pajak dapat berjalan dengan baik, perlu diimbangi dengan implementasi kebijakan penerbitan ketetapan pajak yang secara aktif memperhatikan dan memberikan hak-hak Wajib Pajak sesuai UU KUP. Tindakan pemberian sanksi administrasi diterapkan dengan maksud agar kepatuhan Wajib Pajak meningkat, bukan dalam rangka menambah penerimaan negara. Akan lebih baik dan adil jika sanksi yang dikenai terhadap Wajib Pajak yang ditolak permohonan keberatan atau banding adalah sebatas sanksi berupa bunga yang dihitung dari time value of money atas tertundanya penerimaan pajak bagi negara. Lebih baik jika kebijakan penerbitan STP terhadap PKP yang gagal berproduksi dan telah diberikan pengembalian Pajak Masukan dapat ditinjau ulang karena selain memberatkan Wajib Pajak, kebijakan ini juga dapat mempengaruhi keputusan investor menanamkan modalnya di Indonesia.

---

In the self-assessment system, Taxpayers are obliged to calculate, settle and report their own tax liabilities in accordance with tax regulation. The Tax Authority is assigned to provide socialization consultation, to observe, supervise, study and if necessary to conduct an audit or investigation to check the level of compliance of the tax payers in fulfilling their tax obligation by issuing Tax Assessments. In fact, many issued Tax Assessments were not or not yet paid by Taxpayers; this matter causes payable tax to become an increasing arrears from year to year.This research emphasizes on evaluation of policy; that is to find out how far is the issuance policy of tax assessment carried out by the The Tax Authority in the context of enhancing the obedience of paying Tax Assessment related to the principles of Convenience of Payment.Question on research that need to get answers in this thesis is does the issuance policy of Tax Assessment have paid attention to the rights of Taxpayers and in accordance with the principles of Convenience of Payment? The frame of theory used is the theory related to the public policy and theory on taxation. In the theory of public policy, it explains from the definition of policy, process of policy, effective public policy and theory on policy evaluation. The theories on taxation discussed are the understanding of tax, the principles of tax collection, the principles of convenience of payment, methods of tax collection, taxation system, Taxpayers and Tax Guarantors, tax payable, tax assessment, and administration sanctions. The method of research used is the approach on qualitative research with description-type or kind of research.The method of research used in data collection shall use library study and interview, and then conducting data qualitative analysis by implementing illustrative method. The results obtained on research analysis in form of important findings are:- The basic change of issuance policy of tax assessment since the validity of Law Number 28 Year 2007 on Third Amendment on Law Number 6 Year 1983 on General Provisions and Taxation Procedures (KUP) is the shift of obligation to pay tax until the issuance of verdict fixed in nature (executorial). Taxpayer (WP)- The controversial matter is still the issuance policy of Tax Collection Letter (STP) for fail-to-produce Taxable Entrepreneur (PKP) and has been given refund of Input Tax. Many parties assess this policy infringes the principles of Value Added Tax (PPN) and may influence the entrepreneurs who want to invest in Indonesia.- In order that the Taxpayers have more ability to pay, it is necessary to have a policy on short period of issuance of Tax Assessment after the expiration of Tax Period or Part of Tax Year. This may be performed by the audit policy of the current year and issuance of STP Income Tax (PPh) and PPN immediately after the expiration of Tax Period.- The period / maturity of settlement of Tax Assessment shall be 1 month and for small-business Taxpayers and in certain regions may be extended to 2 months, and may be changed if the Director General of Taxation grants his approval to pay in installments and postpone the payment until 12 months at maximum for Taxpayers (WP) who is having difficulty in liquidity.- If the Taxpayers file objections or appeals, the period of settlement of deferred Tax Assessment up to 1 month as from the date of issuance of Decisions on Objections or Decisions on Appeals.- Other rights of the Taxpayers related to the issuance of Tax Assessment shall be by the presence of reduction policy, cancellation of incorrect tax assessment. In addition, it is also possible that WP files claims against the issuance of tax assessment performed not in accordance with the procedures.The conclusion that can be made as result of this research is the Rights of Taxpayers shall be highlighted because of the presence of shift of rights and obligations of Taxpayers in self-assessment system in the new UU KUP. The Rights of Taxpayers are also appreciated by UU KUP by the presence of policy on period of payment in installments, filing for reduction, cancellation, objections, appeals against tax assessment; even in the new UU KUP, there is an addition to the rights of Taxpayers that is the capability to file claim against the issuance of tax assessment with incorrect procedures. The Issuance policy of tax assessment in general has complied with the principles of convenience of payment and the characteristics of such principles are included in the issuance policy of tax assessment. Yet, there are policies that have not complied with the principles of convenience of payment that aggravate Taxpayers, the implementation of high administration sanctions if the application for objections or appeals is rejected and the issuance policy of STP against fail-to-produce PKP. In order that the issuance policy of tax assessment may work well, it is necessary to balance it with the implementation of issuance policy of tax assessment that is actively supervising and providing rights of Taxpayers according to UU KUP. The awarding of administration sanctions is implemented aiming to increase the obedience of Taxpayers, not in the context of increasing state revenues. It will be better and fair if the sanction imposed to Taxpayers whose application for objections or appeals is rejected is only a sanction in form of interest calculated from time value of money on the postponement tax revenue for the state. It will be better if the issuance policy of STP against fail-to-produce PKP and has been given refund of Input Tax is re-evaluated because it aggravates the Taxpayers. This policy may also influence the decision of investors to invest their capitals in Indonesia."

"An Overview on The Returning of Payment Excess of Value Added Tax Arranged in Article 17C Law Number 16 The Year 2000 About Ordinary Implementation and Ethic of TaxationNowadays, the effort to increase tax acceptance is an urgent one. It is caused either by the uncertainty of oil and gas acceptance or the difficulty and the risk to get foreign loan. The tendency triggers the government to dig out and to maximize the acceptance from tax sector. One of them is done by the completion of regulation in the field of taxation while keeping in mind with the principles of fairness, Law assurance, legality and simplicity.The implementation of tax reform 2000 still undergoes many handicaps emerging both from the government. Who doesn't often have coordination in preparing the implementation regulation and lazy obliged taxpayers to implement or make use of taxation rules, which have been established smie they are often in a disadvantageous position. The handicap also takes place in the implementation of article 17C about Ordinary Implementation and Ethic of Taxation especially in the completion process of restitution of value added tax since in one side the government is willing to give a quick service in the restitution process but in the implementation regulation which have been released.The goal of this thesis writing is to know factors which affect the effectives of policy in giving the facility of returning the excess preliminary of value added tax as set in article 17C about Ordinary Implementation and Ethic of Taxation and further to analyze factors in order to be able to overcome the emerging problems.The research method done in this thesis writing is analytical descriptive method with data collecting technique is library research and field research through serious interview by using interview guideline to related persons and questionnaire distribution to 42 obedient obliged taxpayers which are listed in tax service offices in the area of Kanwil DJP Jakarta Khusus.From the discussion result we've got a conclusion that the handicap of the effectiveness of policy in giving the facility of returning the excess preliminary of valve added tax as established in article 17 C about Ordinary Provision and Taxation Procedure is primarily caused by the requirement or the criteria of obedient established is too heavy and the taxation section is too high if fiscal correction in post audit is found.To implement the facility policy of tax access preliminary returning well, the requirement or criteria in establishing obedient obliged taxpayers should be reoverwied and so should the regulation of administration section impalement in the form of 100% rise as established in article 17 C paragraph 5 about General Provision and Taxation Procedure.Bibliography = 40 references, 8 regulations, 4 scientific works 1 seminar papers (1971 - 2004)"