Hasil Pencarian  ::  Simpan CSV :: Kembali

"Skripsi ini membahas mengenai pelaksanaan revaluasi aktiva tetap dengan mengambil studi kasus dari PT. XYZ pada tahun 2009. PT. XYZ merupakan salah satu perusahaan yang bergerak dibidang industri dan perdagangan. Revaluasi aktiva tetap yang dilakukan oleh PT. XYZ pada tahun 2009 terhadap aktiva tetap yang berupa tanah dan bangunan. PT. XYZ menggunakan ketentuan Standar Akuntansi Keuangan untuk melakukan revaluasi aktiva tetapnya. Akan tetapi disisi lain, perusahaan juga telah mencadangkan PPh Final atas selisih lebih revaluasi aktiva tetap pada tahun 2009. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif dan berbentuk ekplanatif dengan tujuan untuk menjelaskan revaluasi aktiva tetap di PT. XYZ dan implikasi pajak penghasilannya.Peneliti memperoleh hasil bahwa revaluasi aktiva tetap yang dilakukan PT. XYZ adalah untuk tujuan komersial dan perusahaan masih kurang memahami ketentuan perpajakan sehingga terdapat kesalahan dalam melakukan pencadangan PPh Final atas selisih lebih revaluasi aktiva tetap. Implikasi pajak penghasilan yang timbul bagi PT. XYZ adalah beban pajak yang harus ditanggung pada tahun 2009 lebih besar.

---

This thesis discusses revaluation of fixed assets with taking case study from PT. XYZ in the year of 2009. PT. XYZ is a company that has been conducting business in industrial and trade sectors. Revaluation of fixed assets which PT. XYZ did in 2009 included land and building. PT. XYZ using regulation from Financial Accounting Standard for reference on revaluating their fixed assets. However, in the other hand PT. XYZ is also making allowance for Final Income Tax of surplus revaluation as their debt. This research using qualitative approach and have the form of explanation research with purposes for explaining revaluation of fixed assets on PT. XYZ and its income tax implication.

The result of this research is that PT. XYZ's purposes on doing revaluation of fixed assets is for commercial benefit and the company still do not understand well enough about the regulation in taxation so that there is mistaken for allowing Final Income Tax of surplus revaluation as their debt. Income tax implication that occur for PT. XYZ is that they have to gain their tax expense in the year of 2009."

"Tax revenue is the biggest source of domestic fund resulted from national productivity for the self-financing of development, government programs, income distribution and indeed a boosting device of investment. Indonesian tax ratio of only 13,6% from GDP indicates a great deal of tax revenue potential. Income tax giving the largest tax contribution of IDR133.967 trillion or 49% of overall tax revenue shows the fact that taxing from taxpayers income is surely a great prospect and will keep on increasing. Taxing on capital income namely tax on interest, rent, dividend, and royalty, is flourishing nowadays due to the fact that lots of spare fund from the community are invested in financial instruments such as in money market, stock, property or direct investment. Self assessment system should be followed with a wide range of controlling function and tax audit to enhance taxpayers acknowledgment and awareness in calculating and reporting their owned tax return fairly and accurately. There is a drive in taxpayers' mind to undertake ways in the effort to reduce their tax compulsion or to avoid being taxable through such a way in the vein of related party transaction occurred in a unfair priced transaction conflicting the arm length transaction. in the end, tax is reduced and country's revenue is gone. The ultimate challenge is on how the tax officers would be able to detect, investigate and make corrections to such transactions supported by the regulating laws that cover the issue so that development fund can be saved and taxpayers become more compliant. Directorate General of Tax itself does have the standard for auditing related-party transaction, but in the field, failures happen to tax such transactions. Globally, the main issue of the thesis is that though taxpayers are given the trust to determine their owned tax obligation, still mistakes and fraud exist in the expense of country's revenue. The ongoing tax audit fails to detect and to put right capital income transactions in related-party scheme. There are triggering factors why such cases take place and the impacts are downbeat especially to the tax generating process. Theoretical framework of the thesis is the ground concept of controlling. Controlling is a process to observe and make sure that prior plan is achieved. Without a sound control, the national budget will hardly be fulfilled and overall tax system will not function as designed. The monitoring of taxpayer compliance is a part of national tax system. The foundation of tax audit is the prevailing conflict of interest between taxpayer and tax officer in calculating the tax payable and as a consequence of self-assessment model applied.Research methods include the research type namely analytical descriptive type using field data to be approached by theoretical and lawful comparability, and compiling data technique that covers library research and field research. Library research is conducted through the search of ground theory, literatures, and set of laws, as the field research covers the search of tax audit report, findings of related cases using purposive sampling method, and field interview with the tax auditors and supervisors in charge.The finding is that there is a tendency in tax audit to miss detecting and correcting capital income transaction involving related-party taxpayers. Such phenomenon has strong reasons and causes destructive impacts. The research conclusions are, firstly: there are triggering factors to those undetectable capital income transactions involving related-party taxpayers, namely: overlooking such transactions by tax officers, inadequate audit time allotment, no specified regulations ruling the issue, unfortunate use of jurisprudence, lack of convincing compatible data, downside of tax officers audit capability, lack of detailed supervision, and no vigorous commitment to implement harsh penalty to the delinquents. Secondly, undetectable capital income transactions involving related party taxpayers causes quite severe impacts, especially to the loss of tax potential revenue, else are the misuse of jurisprudence as referral, the spread of tax avoiding spirit in form of tax planning, and ungovernable tax law enforcement due to the lack of thorough control and harsh penalty.Suggested solution to the problem is by eliminating or .at least reducing the triggering factors of the undetectable capital income transactions involving related-party taxpayers, by: implementing the assessing technique of tax audit and the use of pre-analysis to detect such scheme, allotting much more effective time to the tax audit process, improving ruling regulations, compiling and providing strong compatible data, enhancing officers capability, performing much better control and review, and erecting harsher penalty."

"Task and responsibility tax representative and tax authority in fulfilling tax obligation is sometimes alike with tax representative which is represented or the one that authorized. The main problem of research in interrogative sentence form, namely, is : How big is the influence of responsibility between representative and tax authority in fulfilling lax obligation? The objective is to know main problem of research hypothesis, namely : First : Is it predicted that responsibility of representative and tax authority has positive influence in fulfilling tax obligation of tax payer? Second : ls it predicted that there is a significant correlation between representative responsibility and tax authority in fulfilling tax obligation of tax payer?Tax law or fiscal law is formulated as : A whole of rules that covering government authority to withdraw someone?s wealth and return to public through government cash office, so that, it becomes a part of public law that regulates connection of law between country (government) and people (public) and institutions (of law) that has obligation to pay tax. Obligation is a must to take a certain steps, pay tax, lbr example, and obey the rules to respect other people. Personal responsibility and in-line of tax obedience is able to be meant as an individual obligation in-line on behalf of him/herself in fulfilling the tax obligation according to tax rules and regulation, as a consequency of rights? got to that person individually of subject and object of tax.Appearance of representative is might be born by an agreement and might be born by regulation Giving authority can be made specific as one purpose only or more and giving authority in general as an arrangement activity only. The representative meant here is covering representative based on regulation as parents or relative according to regulation representing children under their authority.The research used qualitative method. Qualitative method with analysis descriptive approach covering theoretical analysis and bibliography study. Research population are PT. Jasprim Dinamika Global and Indonesia tax consultant. Research variable are tax representative and tax consultant as independent variable. Tax obligation fulfilling of tax payer as dependent variable. Data collecting technique to test hypothesis by simple regression formula and correlation coefficient and determinant coefficient.Calculation result of correlation coefficient is 07338. This correlation coefficient calculation value means the responsibility of representative and tax authority in doing tax obligation of tax payer has a strong positive correlation in fulfilling tax obligation of tax payer. Mentioning of having a strong correlation is because of correlation coefficient value is in coefficient interval of 0.60 to 0.1799. Determinant coefficient of this correlation coefficient is KD = r2 x 100 or 53,85%. The size of representative responsibility and tax authority in fulfilling tax obligation of tax payer which is represented and authorized is 53,85%. The rest is influenced by other factors except the responsibility of representative and tax authority. This case is authomatically as a prove of first hypothesis.Fcounting8 is actually more, if compared with Ftable therefore a whole variable influence is significant. The second hypothesis of this research can be accepted, in another words that there is a significant correlation between representative and tax authority in fulfilling tax obligation of tax payer. This research globally proves that representative and tax authority has a positive influence in fulfilling tax obligation through the using methods.Tax authority in doing its working always refers to valid tax regulation. Letter of statement from tax consultant which should be sent/reported at every time accepting tax authority from tax payer, should not be per tax item enclosure, but just enough in once enclosing of copied enclosure at the time of accepting authority from tax payer of each tax service office."

"Skripsi ini membahas mengenai analisis masalah perpajakan sebuah perusahaan multinasional dengan jenis usaha toll manufacturing business model, yakni PT XYZ yang berkedudukan di Indonesia. PT XYZ mengadapi dua risiko perpajakan yang merupakan bagian dari masalah perpajakan, yang diantaranya adalah transfer pricing dan perlakuan pajak pertambahan nilai. Risiko dari transfer pricing diakibatkan oleh transaksi kepada pihak afiliasi dan risiko dari pajak pertambahan nilai diakibatkan oleh apakah fasilitas PPN berupa kawasan berikat telah secara efektif digunakan oleh PT XYZ. Penelitian ini merupakan analisis lebih lanjut atas permasalahan perpajakan yang dimiliki oleh PT XYZ. Manajemen perpajakan semestinya dapat menjadi jawaban untuk memitigasi permasalahan pajak di PT XYZ sebagaimana yang telah dikemukakan dalam SPHP. Manajemen perpajakan secara khusus memiliki peranan dalam memitigasi risiko pajak ketika menghadapi proses pemeriksaan pajak. Penelitian ini merekomendasikan PT XYZ untuk mengoptimalkan fungsi dari manajemen perpajakan yang dimilikinya sehingga dapat meminimalisir jumlah pajak yang harus dibayarkan karena koreksi fiskal saat proses pemeriksaan pajak.

---

This undergraduate thesis is about the analysis of the taxation problems in one of the multinational companies, named PT XYZ that implements toll manufacturing model as its business type. PT XYZ faces two taxation risks, which are related to transfer pricing and value added tax (VAT). The risk in transfer pricing is arised by the affiliated party transaction while the risk in value added tax arised by how effective the company using the facility of VAT in the bonded zone. This study is the further analysis of taxation problems of PT XYZ. Taxation management should be the answer to mitigate all taxation problems in PT XYZ as depicted in the notifaction of tax audit findings. Taxation management is specifically being conducted in mitigate the taxation risks when facing the tax audit. This research recommends PT XYZ to optimize the function of their taxation management so that minimize the amount of tax paid to fiscal correction in tax audit process."

"

Nama : Reysena Widya Lestari

Program Studi : Ilmu Hukum

Judul : Analisis Pengenaan Pajak Pertambahan Nilai atas Selisih antara Nilai Asuransi yang Dibayarkan Konsumen dan yang Disetorkan kepada Perusahaan Asuransi oleh Perusahaan Pembiayaan (Studi Putusan Pengadilan Pajak Nomor PUT-116285.16/2012/PP/M.IIIB Tahun 2018)

Jasa Pembiayaan Konsumen merupakan jasa yang tidak dikenakan pajak pertambahan nilai, sebagaimana diatur dalam ketentuan Pasal 4A ayat (3) huruf d Undang-Undang No. 42 Tahun 2009 tentang Pajak Pertambahan Nilai Barang dan Jasa. Dalam melakukan kegiatan usahanya, perusahaan pembiayaan konsumen dihadapkan pada risiko hilang atau rusaknya barang yang menjadi objek perjanjian pembiayaan, dan untuk menanggulangi kerugian akibat timbul nya risiko tersebut, perusahaan pembiayaan konsumen mengalihkannya kepada perusahaan asuransi umum dengan membuat perjanjian asuransi kendaraan bermotor. Sebagai pengguna jasa asuransi kendaraan bermotor dalam melakukan kegiatan usahanya, perusahaan pembiayaan konsumen seringkali mendapatkan diskon premi asuransi. Terkait hal tersebut terdapat Putusan Pengadilan Pajak Nomor PUT116285.16/2012/PP/M.IIIB Tahun 2018 yang mempermasalahkan diskon premi asuransi yang merupakan selisih antara nilai premi yang dibayarkan konsumen dengan yang disetorkan kepada perusahaan asuransi yang menurut Direktur Jenderal Pajak merupakan Imbal Jasa atas jasa keperantaraan. Metode penelitian dalam penulisan skripsi ini adalah penelitian yuridis-normatif dengan pendekatan kualitatif, dan menggunakan bahanbahan kepustakaan. Selisih nilai premi antara yang dibayarkan konsumen dengan yang disetorkan kepada perusahaan asuransi merupakan diskon premi asuransi yang tidak dapat dikenakan PPN. Oleh karena Putusan Pengadilan Pajak Nomor PUT116285.16/2012/PP/M.IIIB Tahun 2018 menolak Banding dari PT Suzuki Finance Indonesia, maka PT Suzuki Finance Indonesia tetap berkewajiban membayar PPN terhutang.

---

Name : Reysena Widya Lestari

Study Program : Law

Title :Analysis of Value Added Tax Imposition on the Difference between The Value of Insurance Received from Consumers and The Value of Insurance Paid to Insurance Company by the Financing Company (Study Tax Court Decision Number PUT-116285.16/2012/PP/M.IIIB Tahun 2018)

Consumer Financing Services are services that are not subject to value added tax, as regulated in the provisions of Article 4A paragraph (3) letter d of Law No. 42 of 2009 concerning Value Added Tax on Goods and Services. In carrying out its business activities, consumer finance companies are faced with the risk of loss or damage to goods that are the object of the financing agreement, and to overcome losses due to those risks, consumer finance companies transfer them to general insurance companies by entering into vehicle insurance agreements. As users of vehicle insurance services in conducting their business activities, consumer finance companies often get insurance premium discounts. Related to this, there is a Tax Court Decision Number PUT116285.16/2012/PP/M.IIIB of 2018 that disputes the insurance premium discount which is the difference between the value of the premium paid by consumers and those paid to insurance companies according to the Director General of Taxes are intermediary services. The research method in writing this thesis is juridical-normative research with qualitative approach, and using library materials. The difference in premium value between the consumer pays and the value of insurance paid to the insurance company is a discount on insurance premiums that is not subject to VAT. Because the Decision of the Tax Court Number PUT116285.16/2012/PP/M.IIIB of 2018 rejected the appeal from PT Suzuki Finance Indonesia, PT Suzuki Finance Indonesia is still obliged to pay the outstanding VAT.

"

"In order to improving awareness and compliance of taxpayers about their rights and obligations, the understanding about justice from a rule of law and regulation looked into to play an important part in improving awareness and taxpayer compliance. Comprehended level of justice of a rule is hence expected by a taxpayer earn more own awareness and compliance about their obligation of taxation. The target of this research is to analyze the level of justice from an imposition of Tax, which is Income Recognition of bank interest payable write-off, evaluated from principle of taxation justice. In this research, a descriptive analysis method was used by through study of bibliography comparing opinion among experts according to their definition, with rule of law and regulation about Recognition of Income for Bank Interest Payable Write-Off. The evaluation use Model System which assessing a policy by comparing input, Process, and Output of law and regulation policy.

From the analyze result, pulled conclusion that rule of legislation of Income Tax about Recognition of Income for Bank Interest Payable Write-Off Do Not reflect principle of justice either through Horizontal and also Vertical, because Income Recognition [of] according to rule of legislation do not in line with taxpayer ability, if compared to Income Recognition from business transaction besides Interest Payable Write-Off.

Revising rule Article 4 sentence (1) Law of Number 7 Year 1983 about Income Tax as have been altered last with Law of Number 17 Year 2000 related with Recognition of Income for Bank Interest Payable Write-Off would be able to bring constructive benefit, in the effort to improve level of its justice."

"Meningkatnya minat akan permainan golf mendorong penjualan akan peralatan golf. Potensi penerimaan Pajak Penjualan atas Barang Mewah dari peningkatan penjualan peralatan golf ini dapat menjadi potensi yang baik atau malah menjadi pemicu terjadinya potensi pelanggaran jika dalam pengimplementasiannya tidak dijalankan dan diawasi secara benar. Seluruh peralatan golf yang beredar di Indonesia berasal dari luar negeri, sehingga implementasi administrasi pemungutan perpajakannya tidak dapat dipisahkan dari administrasi importasi barang. Penelitian ini bertujuan untuk mengetahui latar belakang dari diimplementasikannya kebijakan pengenaan Pajak Penjualan atas Barang Mewah atas peralatan golf dan mengetahui tahapan administrasi yang diterapkan dalam pemungutan Pajak Penjualan atas Barang Mewah atas Peralatan Golf.

---

The increasing of golf player will encourage sales of golf equipment. Increased of sales tax on luxury goods from golf equipment can be a good potential revenue or can be a trigger of potential violations on taxation, if the implementation of tax collection not monitored correctly. The whole of golf equipment that circulated in Indonesia comes from abroad, so the implementation of tax collection administration can't be separated from the administration of the importation of goods. This study aims to determine the background of the policy of Sales Tax on Luxury Goods on golf equipment and to find administrative steps were applied in the collection of Sales Tax on Luxury Goods on Golf Equipment."

"Perlindungan terhadap hak-hak tersangka yang di duga melakukan suatu tindak pidana untuk mendapatkan bantuan hukum adalah sebagai bentuk penghargaan atas hak-hak asasi manusia yang telah menjadi norma hukum internasional. Dalam hukum positif nasional kita, pengaturan hak-hak tersangka untuk mendapatkan bantuan hukum yang diatur dalam ketentuan Pasal 54 sampai dengan Pasal 57 dan Pasal 69 sampai dengan Pasal 74 Undang-Undang No.8 tahun 1981 (KUHAP) adalah merupakan pengaturan lebih lanjut dari Pasal 35 sampai dengan Pasal 38 Undang-Undang No.14 tahun 1970 juncto Undang-Undang No.4 tahun 2004 tentang Kekuasaan Kehakiman. Sedangkan Pengaturan Penyidikan pada tindak pidana perpajakan, diatur berdasarkan ketentuan Pasal 44 ayat (1) Undang- Undang No.28 tahun 2007 yaitu yang berwenang untuk melakukan Penyidikan tindak pidana perpajakan adalah Pegawai Negeri Sipil (PNS) tertentu di lingkungan Direktorat Jenderal Pajak yang diberi wewenang khusus sebagai Penyidik tindak pidana di bidang pajak. Proses Penyidikan tindak pidana perpajakan diatur melalui KUHAP, Undang-Undang No.28 tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan, Keputusan Dirjen Pajak Nomor KEP-272/PJ/2002 tentang Petunjuk Pelaksanaan Pemeriksaan Bukti Permulaan dan Penyidikan Tindak Pidana Perpajakan serta Keputusan Kapolri No.Pol SKEP/1205/IX/2000 tentang Revisi Himpunan Juklak dan Juknis Proses Penyidikan Tindak Pidana, khususnya terkait tentang Koordinasi dan Pengawasan serta Pembinaan Teknis Penyidik Polri terhadap Penyidik PNS. Dengan menggunakan metode penelitian hukum normatif, skripsi ini mencoba menjawab permasalahan bantuan hukum terhadap tersangka dalam penyidikan tindak pidana perpajakan serta Proses penyidikan tindak pidana perpajakan dan upaya hukum yang bisa dilakukan terhadap tindakan Penyidik PNS Pajak yang tidak memberi kesempatan atau menolak tersangka untuk di dampingi penasehat hukum pada saat pemeriksaan penyidikan. Dengan adanya usaha maksimal untuk memberikan bantuan hukum kepada orang atau badan yang diduga melakukan suatu tindak pidana perpajakan, diharapkan hak-hak tersangka mendapat bantuan hukum bisa dilakukan secara tepat dan optimal. Demikian juga sebagai upaya tindakan preventif dan represif terhadap pelaku tindak pidana penggelapan atau penyimpangan pajak, sehingga mampu meningkatkan ketaatan Wajib Pajak dan dapat meningkatkan penerimaan negara dari sektor pajak."