Hasil Pencarian  ::  Simpan CSV :: Kembali

"Tujuan penelitian ini adalah ingin mengetahui potensi, efisiensi dan efektifitas pajak daerah dan mencari upaya untuk meningkatkan penerimaan dari pajak daerah, penelitian ini dilaksanakan di Kabupaten Bima menggunakan data primer dan data sekunder. Data yang telah dikumpulkan dianalisis dengan menggunakan analisis SWOT, dan regresi linier sederhana. Analisis SWOT adalah untuk mencari upaya untuk meningkatkan penerimaan dari pajak daerah, dan analisis regersi linier sederhana digunakan untuk menghitung potensi, efisiensi, dan efektifitas pajak daerah. Hasil kesimpulan menunjukkan bahwa rata-rata penerimaan dari masing-masing potensi pajak daerah di Kabupaten Bima belum mendekati potensi riil. Dari hasil perhitungan potensi, efisiensi, dan efektifitas pajak daerah dan tingkat efisiensi pajak daerah seperti Pajak Hotel adalah sebesar 52,08 persen, Pajak Restoran 43,56 persen, Pajak Reklame 53,37 persen, dan Pajak Hiburan 53,16 persen tergolong sangat efisien, dengan kriteria efisiensi kineija keuangan berdasarkan keputusan Kementerian Dalam Negeri Nomor 690.900.327 Tahun 1996 kurang dari 60 persen sangat efisien. Dari hasil perhitungan efektifitas Pajak Hotel adalah sebesar 4,23 persen Pajak Restoran 7,13 persen Pajak Reklame 18,08 persen Pajak Hiburan 4,45 persen tergolong tidak efektif, dengan kriteria efektifitas kineija keuangan berdasarkan keputusan Kementerian Dalam Negeri Nomor 690.900.327 Tahun 1996 kurang 60 persen tidak efektif."

"The Korean central government introduced a package of tax hikes on real estate in order to achieve tax levy equity....."

"Tax defines as people contribution toward state account and its is lawfully enforceable with out directly achievement reward. Tax collected by government according to legal arrangements has purposed to cover collective cost of goods and services for archievement of social prosperity...."

"Kebijakan perpajakan dalam suatu negara akan mempengaruhi perilaku pasar. Dalam hal ini, kebijakan pajak dapat menjadi pendorong ekonomi suatu Negara tau mungkin dapat menurunkan ekonomi negara tersebut. Oleh karena itu untuk meningkatkan produktivitas, diperlukan suatu kebijakan perpajakan yang tepat. Akan tetapi, terdapat kejanggalan pada perlakuan pajak untuk transaksi sale and leaseback. Tujuan penulisan ini adalah untuk mengetahui apakah surat-surat yang dikeluarkan oleh DJP itu sesuai dengan perlakuan Pajak Pertambanahn Nilai (PPN). Lalu, akan dilihat lebih dalam, mengenai perlakuan PPN terhadap transaksi sale and leaseback telah sesuai. Tiga surat yang dikeluarkan oleh Direktorat Jenderal Pajak (DJP), yang akan dibahas, mengenai transaksi sale and leaseback antara lain adalah Surat No. S-2086/PJ.54/1998, yang menyatakan bahwa PPN tidak terutang atas transaksi sale and leaseback, Surat No. S-568/PJ.54/1999, yang menyatakan bahwa PPN tidak terutang atas transaksi sale and leaseback, dan Surat No. 813/PJ.53/2005 yang mengatakan bahwa pada transaksi sale and leaseback dikenakan PPN. Dalam membuat kebijakan fiskal, ada beberapa prinsip yang harus iperhatikan.Prinsip-prinsip yang perlu diperhatikan antara lain adalah, keadilan, kepastian hukum, legalitas, dan kesederhanaan. Jika dilihat dari surat yang dikeluarkan oleh DJP itu jelas tidak sesuai dengan prinsip keadilan, karena wajib pajak yang berbeda dikenakan pajak yang berbeda. Walaupun terjadi beberapa perubahan pada peraturan pemerintah dan keputusan menteri keuangan, akan tetapi tidak ada perubahan yang signifikan pada undang-undang Pajak pertambahan Nilai sejak tahun 1983 hingga 2000 yang dapat mengubah transaksi sale and leaseback Berdasarkan Undang-undang Pajak Pertambahan Nilai, penyerahan barang kena pajak karena perjanjian sewa beli dan perjanjian leasing maka dikenakan PPN. Oleh sebab itu penulis berpendapat bahwa transaksi sale and leaseback terkena PPN. Akan tetapi perlu dilihat secara teliti, bahwa transaksi sale and leaseback merupakan suatu satu kesatuan transaksi, yaitu transaksi keuangan. Yang dimana pada pasal 4A ayat 3 huruf b bahwa jasa dibidang sewa guna usaha dengan hak opsi merupakan jenis jasa yang tidak dikenakan PPN. Oleh karena itu transaksi sale and leasback seharusnya tidak terkena PPN

---

Tax policy in a country will affect market behavior. In this case, tax policy can be a driving force for a country's economy or it may reduce the country's economy. Therefore, to increase productivity, an appropriate tax policy is needed. However, there are irregularities in the tax treatment for sale and leaseback transactions. The purpose of this paper is to find out whether the documents issued by the DGT are in accordance with the treatment of Value Added Tax (VAT). Then, it will be seen more deeply, regarding the appropriate VAT treatment for sale and leaseback transactions. Three letters issued by the Directorate General of Taxes (DGT), which will be discussed, regarding sale and leaseback transactions include Letter No. S-2086/PJ.54/1998, which states that VAT is not payable on sale and leaseback transactions, Letter No. S-568/PJ.54/1999, which states that VAT is not payable on sale and leaseback transactions, and Letter No. 813/PJ.53/2005 which states that sales and leaseback transactions are subject to VAT.

In making fiscal policy, there are several principles that must be considered. The principles that need to be considered include justice, legal certainty, legality, and simplicity. Judging from the letter issued by the DGT, it is clearly not in accordance with the principle of justice, because different taxpayers are subject to different taxes. Although there have been some changes to government regulations and decisions of the minister of finance, but there are no significant changes to the Value Added Tax law from 1983 to 2000 that can change sale and leaseback transactions. Under the Value Added Tax Law, delivery of taxable goods because the lease and lease agreements are subject to VAT. Therefore, the author argues that sale and leaseback transactions are subject to VAT.

However, it should be seen carefully, that the sale and leaseback transaction is a single transaction, namely a financial transaction. Which is in article 4A paragraph 3 letter b that services in the field of leasing with option rights are types of services that are not subject to VAT. Therefore, sale and leaseback transactions should not be subject to VAT."

"Tax defines as people contributiontor toward state account and it is law fully enforecable with out directly achievement reward...."

"Since economics crisis that occurred ten years ago has shown positive growth, the investment climate that has been going on in Indonesia is not yet stable consistently. In order to create conducive investment climate the government made the Law of Income Tax No. 17 in 2000 with reduced income tax. Even though the tax is not always being the concerning factor in making a funding decision in a company, however the tax is inevitable.Modigliani and Miller (1963) stated with the tax, a company which adding the debt in its capital structure will maximize its firm value. The advantage of the tax arises as a result of paying the interest. From dividend policy point, the reduced income tax increases the proportion to earnings after tax which is distributed to the shareholder.The purpose of the research is to find the changing affect of corporate income tax rate the company dividend policy and capital structure. This research uses methodology of panel data. The sample characteristic of the research is companies which are registered in Indonesia Stock Exchange and distributed the cash dividend from 1998 to 2005. The result was 23 companies had been chosen from 388 population as research sample.The result has indicated that reduced corporate income tax affects significantly positive to dividend policy but negative to capital structure. When the corporate income tax decreases the total dividend ratio on the earnings after tax increase but the usage level of debt based on the value of the company book equity decrease. The factors which affecting the debt usage level based on the book value equity are assets, non debt tax shield, profibility, and dividend payout ratio in two years. Moreover, the factors which affecting the dividend total ratio on the earnings after tax are non debt tax shield, dividend and dividend payout ratio in one year."

"Utang pajak memiliki keistimewaan karena pemenuhannya didahulukan di atas pemenuhan pembayaran utang lainnya. Pokok permasalahan yang akan dibahas dalam tulisan ini adalah mengenai kedudukan utang pajak dalam perkara kepailitan dan pembayaran utang pajak yang tidak sesuai dengan jumlah yang seharusnya dibayar oleh debitor pailit. Pokok pemmasalahan tersebut akan dianalisa dengan menggunakan peraturan perpajakan, peraturan kepailitan dan penundaan kewajiban pembayaran utang.Tujuan dari penelitian ini adalah untuk mengetahui kedudukan utang pajak yang memiliki hak mendahulu pada pelunasan utang pajak perusahaan yang pailit. Metode penelitian yang digunakan adalah yuridis nonnatif yaitu penelitian yang mengacu pada peraturan perundang-undangan dan penelitian kepustakaan dengan menggunakan data sekunder. Penelitian ini juga membahas permasalahan utang pajak pada kasus PT. Koryo Internasional Indonesia vs Kanter Pelayanan Paiak Penanaman Modal Asing Empat c.q. Direktorat Jenderal Pajak (DJP), Kuxator PT. Artika Optima Inti vs Kantor Pelayanan Pajak Pratama Tanah Abang Dua serta PT. Inti Mutiara Kimindo vs Direktorat Jenderal Pajak. Berdasarkan peraturan yang terdapat dalam kitab undang-undang hukum perdata, undang-undang perpajakan, undang-undang kepailitan, utang pajak harus didahulukan karena memiliki hak mendahulu dalam penyelesainnya, namun dalam kenyataannya, utang pajak telah dikesampingkan.

---

Tax debt has specialties due to it has privilege to be fulfilled first than other debts. The main issues that would be discussed in this writing are about the position of tax debt in insolvency case and payment of tax debt which is not in accordance with the amount should be paid by the debtor. The issues would be analyzed with tax regulations, bankruptcy law and suspension of payment.

The purpose of this research is to know about tax debt position that has privilege on tax debt settlement of company?s debt. Research method that is being used is juridical normative method, which means the research is based on regulation and library research that used secondary data.

This research also discusses tax debt problem on case between PT. Koryo Internasional Indonesia v Foreign Investment Four Tax Office eq. Directorate General of Tax, PT. Artika Optima Inti?s Curator v Tanah Abang Two Tax Office and PT. Inti Mutiara Kimindo v Directorate General of Tax.

Based on the regulation of tax law, bankruptcy law and civil law, tax debt has been given priority because it has privilege on the settlement, but in fact, tax debt has been ruled out."