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."

"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)"

"Pengajuan Banding adalah salah satu hak yang diberikan oleh Undang-Undang Perpajakan kepada Wajib Pajak untuk menyelesaikan sengketa pajak yang dialaminya dengan Fiskus di hadapan badan peradilan pajak. Langkah ini merupakan upaya lanjutan yang dapat ditempuh Wajib Pajak apabila upaya penyelesaian sengketa pajaknya dengan Fiskus di tahap keberatan tidak dapat terselesaikan sesuai keinginan Wajib Pajak. Namun untuk dapat mengajukan Banding ke Pengadilan Pajak, ada beberapa ketentuan dan persyaratan formal yang telah ditetapkan oleh Undang-Undang yang harus dipenuhi Wajib Pajak. Diantaranya seperti yang diatur pada ketentuanPasal 36 ayat (4) Undang-Undang Pengadilan Pajak bahwa dalam hal Banding diajukanterhadap besarnya jumlah pajakyang terutang, banding hanya dapat dilakukan apabila jumlah yang terutang dimaksudtelah dibayar sebesar 50 % (lima puluh persen). Sejak 1 Januari 2008, dengan diberlakukan Undang-Undang Nomor 28 Tahun 2007 tentang Perubahan Ketiga Atas Undang-Undang Nomor 6 Tahun 1983 Tentang ketentuan Umum Dan Tata Cara Perpajakan (KUP) terjadi perubahan terhadap penerapan ketentuan tersebut diatas, penerapan ketentuan Pasal 36 ayat (4) dikaitkan dengan Undang- Undang KUP baru menjadi kurang efektif. Masih dalam Undang-Undang yang sama juga diatur ketentuanPasal 45 yang mengatur tentang masa peralihan, yang mengatur bahwa terhadap pajak-pajak yang terutang pada suatu saat, untuk Masa Pajak,Bagian Tahun Pajak, atau tahun Pajak yang berakhir sebelum saat berlakunya Undang-Undang ini, tetap berlaku ketentuan peraturan perundangundangan perpajakan yang lama sampai dengan tanggal 31 Desember 1988. Dari uraian tersebut diatas menimbulkan pengertian yang multitafsir terhadap penyelesaian penetapan pajak-pajak terutang, dan berpotensi menyebabkan terjadinya kesalahan penerapan peraturan perpajakan oleh Fiskus, yang pada akhirnya akan merugikan Wajib Pajak.

---

The filing of Appeal is one of the rights provided by the Taxation Law to a Taxpayer to settle Taxation disputes between taxpayer and the tax authorities in a taxation court body. This step constitutes the firther effort that can be made by a Taxpayer in case the settlement of tax dispute with the tax authorities in the objection stage cannot be reached in accordance with the Taxpayer?swish. However in order to file an Appeal to the Taxation Court, there are several formal provisions and requirements that have been fixed by the Laws ang that have to be observed by the Taxpayer. These provisions are among others the provisions of article 36 paragraph (4) of theTax Proceeding Law which stipulates that in case an Appeal is filed against the amount of payable tax, the appeal can only be realized if 50 % (fifty percent) of the payable amount as mentioned has been paid. Since January 1, 2008, with the enactment of Law Number 28 of 2007 concerning the third Amendment on Law Number 6 of 1983 Concerning the General Provisions and Procedures of taxation (KUP), a change has been made on the application of the provision as mentined above, so that the application of the provision of article 30 paragraph (4) as related to the new KUP Law becomes ineffective. Still in connectionwith the same Law, a provision of Article 45 has also been promulgated, which regulates the period of transition, namely that the taxes that are payable at a certain moment, for the Tax Periode, part of tax year, or Tax Year that ends before this Law starts to be effective, will remain to be subyect to the provisions of the former taxation laws until December 31, 1988. The above description might result in an ambivalent understanding concerning the establishment of the amount of payable taxes, and will have the potential of creating inaccuracies in the implementation of taxation regulations by the tax authorities, which would eventually harm the Taxpayers."