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Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2004
S10235
UI - Skripsi Membership  Universitas Indonesia Library
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Almira Nidyartha
"Skripsi ini menganalisis efektivitas penerapan peraturan 208/PMK.03/2009 dan PER- 32/PJ/2010 mengenai angsuran PPh Pasal 25 Wajib Pajak Orang Pribadi Pengusaha Tertentu di KPP Pratama Jakarta Kelapa Gading yang mencakup efektivitas bagi Kantor Pelayanan Pajak yang diukur dari pencapaian ekstensifikasi dan intensifikasi dan Bagi Wajib Pajak yang diukur dari pencapaian asas keadilan dan kemudahan. Hasil yang ditemukan adalah sudah tercapainya pelaksanaan ekstensifikasi karena pengaruh perluasan definisi WP OPPT, tetapi peraturan ini tidak berhasil untuk meningkatkan jumlah WP OPPT baru secara rill dan signifikan, karena penambahan rill WP OPPT baru lebih dipengaruhi oleh kegiatan penyisiran, bukan karena adanya peraturan baru. Selain itu, didapatkan hasil bahwa peraturan ini akan menaikan total penerimaan pajak dari WP OPPT, walaupun penerimaan angsuran bulannya akan mengalami penurunan karena adanya penurunan tarif dari 2% menjadi 0.75%. Sedangkan pencapaian asas keadilan dan kemudahan bagi Wajib Pajak sudah tercapai dari adanya perluasan definisi, akan tetapi, perubahan besar tarif akan menyebabkan kurang bayar yang sangat tinggi yang akan memberatkan Wajib Pajak di akhir tahun yang mencerminkan ketidakadillan bagi wajib pajak dan perubahan sifat tarif tidak mengambarkan kemudahan administrasi pajak karena Wajib Pajak harus melakukan perhitungan kembali diakhir tahun. Disisi lain, ketidakwajaran besar angsuran PPh Pasal 25 dengan SPT terutang dikarenakan penetapan tarif yang bersifat flat terhadap seluruh tingkat pendapatan Wajib Pajak. Ketidakadilan ini akan meningkatkan ketidakpatuhan Wajib Pajak.

This paper analyzes the effectiveness of the application of regulation regarding installment PER-32/PJ/2010 208/PMK.03/2009 about PPh Article 25 Employers individual taxpayer in KPP Pratama Jakarta Kelapa Gading that comprises the effectiveness for the tax office measured from the achievement of extensification and intensification and for taxpayers who measured by achievement of fairness and easiness. The results found are already achieving the implementation of the extension due to influence of the expanded definition of WP OPPT, but its inefective in increasing the number of WP OPPT, because the increasing figures of WP OPPT more affected by combing activities, not because of the new regulations. In addition, the results showed that this regulation would raise the total tax revenue from WP OPPT, although monthly installment receipts will decline due to lower rates from 2% to 0.75%. While the achievement of pronciples of fairness and easiness for taxpayers have been achieved from the extension of definition, however, major changes in tarrifs will raise number of underpayment rate which will burden the taxpayer at the end of the year, thus also reflects unfairness for the taxpayer. The changing nature of the tariff does not reflects easiness of tax administration because the taxpayer must do re-calculate their tax at the end of the year. On the other hand, there is a primness difference between PPh Article 25 installments with SPT payable amount due to flat tariffs on all levels of income taxpayers. This unfairness will increase taxpayer noncompliance."
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2012
S-Pdf
UI - Skripsi Open  Universitas Indonesia Library
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Elmanizar
"In APBN Year 2002-2003 tax income gave 70%-80% contribution for state income, which Income tax gave the biggest contribution about 50%. Therefore to improve tax income from income taxes in the future, to be needed by the improvement of taxpayer compliance. According to the above statement, hence factors influencing the compliance of taxpayer in filling corporate income tax return is an interesting issue to be researched.
Corporate income tax return filling arranged in Act of Republic of Indonesia No. 16 year 2000 (KUP) concerning: tax return, Bookkeeping, Inspection and Sanction. And Act of Republic Of Indonesia No. 17 year 2000 (income tax) about * calculation in tax liability. And guide of execution of admission filling of corporate income tax return Decision of DIP No. KEP-185IPJ./2003. The fundamental of problems is how far tax payer comprehend Law and Regulation of Taxation including the ability of conducting fiscal correction of financial statement base on calculation taxes amount owed to be filed in tax return, and what kind of effort which have been conducted by DJP to push voluntary compliance creation (compliance voluntary) of taxpayer in filling tax return.
In developing theoretical framework, research taken is library a research. The knowledge and ability of Taxpayer in comprehending and laws application and Regulation of Taxation is the main variable which influence compliance of 'Taxpayer in filling tax return. Counseling and also inspection is an important matter for DIP so that tax payer feel to be observed and will request to fulfill accountability of responsibility in filling tax return using Self Assessment system.
Research type used is qualitative with analytical descriptive. Method data collecting is "quota sampling" to be held an interview with by using guidance of interview at tax payer, tax consultant, even at Functionary of DJP which related to admission the filling of corporate income tax return. The result of the Research analyzed and reported in tabular, composition and descriptive.
Research result shows the existence of high impact between knowledge and ability of Taxpayer to comprehend and laws application and Regulation of Taxation, to the compliance of in filling income tax return. Role of inspection and counseling by DJP have a big impact in realizing compliance of level of tax payer in filling income tax return. Policy of giving the predicate of "Obedient tax payer" by DJP, to motivate obedient tax payer so that, this program not yet so drawn for most tax payer because do not influence tariff of tax payment.
Analysis to research finding show that: Formal compliance of tax payer in submitting income tax return in KPP Bekasi is only 30% from amount of income tax return which enlist, and among which have submitted income tax return the 64% is zero tax return. For the measurement of accuracy calculation in tax liability in tax return seen from ability of tax payer in conducting fiscal correction to financial statement only 25% from tax payer the research, consist of " Obedient tax payer" and " Regular tax payer submit tax return", and this tax payer there no correction of tax officer after checked_ From this finding result earn requested that there is still lower mount compliance of tax payer in filling corporate income return. Added again with limitation of DJP Resources in conducting inspection to corporate income tax return, hence tax potency owed by which not yet dug by in KPP Bekasi is still high.
Conclusion, that knowledge and ability of tax payer for the application of Law and Regulation of Taxation influence compliance of tax payer in filling seen corporate income tax return of result inspection of tax officer to tax return submitted by tax payer most unable to fulfill the laws and regulation of Taxation. Strive counseling of DJP to socialize Law and Regulation of Taxation there are, but not yet reached entire/all levels of taxpayer. And activity of inspection by DJP still limited and prioritized to overpaid tax return, condition of this also give opportunity for tax payer which tend to avoid Tax, to submit underpaid tax return in order not to be object of inspection. To improve compliance of tax payer in filling tax return repair there must be from both parties, first tax payer have to improve the knowledge of comprehending rule of legislation of Tax to fill corporate income tax return. Both of DJP as Stakeholders running role to improve acceptance of Tax better progressively fraternize in giving counseling but coherent in executing inspection by totally to all tax payer, therefore shall DJP conduct inspection pursuant to data of DJP alone is not pursuant to restitution, and in management and inspection of corporate income tax return use information technology system like sketch which have in format by DJP, so that tax payer feel to be observed and asked the accurate is calculation of and accountable and also responsible in filling tax return using the system of self assessment."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2004
T14205
UI - Tesis Membership  Universitas Indonesia Library
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Aura Alhazen
"Automatic Exchange of Information merupakan solusi yang dicetuskan OECD dan negara G20 dalam mencegah praktik penghindaran pajak, khususnya pelarian dana ilegal ke luar negeri. Indonesia mulai menukarkan informasi secara otomatis pertama kali pada tahun 2018 dengan payung hukum Undang-Undang Nomor 9 Tahun 2017. Meskipun begitu, Indonesia baru mulai memanfaatkan data AEoI tersebut pada akhir tahun 2019. Penelitian ini akan menganalisis pemanfaatan data AEoI oleh Kantor Pelayanan Pajak dalam rangka meningkatkan penerimaan pajak di Indonesia serta tantangan yang dihadapi otoritas pajak dalam proses pemanfaatannya. Penelitian ini menggunakan pendekatan kualitatif dengan wawancara mendalam dan studi kepustakaan sebagai teknik pengumpulan data. Hasil penelitian ini menunjukan bahwa Kantor Pelayanan Pajak sudah mulai memanfaatkan data AEoI dengan baik untuk meningkatkan wajib pajak terdaftar dan untuk meminimalisir praktik penghindaran pajak. Meskipun begitu, hasil dari penelitian ini juga mengatakan bahwa data AEoI tidak secara langsung dapat dimanfaatkan untuk meningkatkan penerimaan pajak di Indonesia, namun data AEoI dapat membantu meningkatkan kepatuhan pajak dan kemudian dapat menghasilkan penerimaan pajak apabila wajib pajak belum memenuhi kewajiban perpajakannya. Penelitian ini juga menunjukkan bahwa otoritas pajak menghadapi tantangan dalam proses pemanfaatan data AEoI berupa tantangan dalam aspek kelengkapan data, aspek teknologi, dan aspek sumber daya manusia.

Automatic Exchange of Information is a solution initiated by the OECD and G20 countries in preventing tax evasion practices, especially the illegal flight of funds abroad. Indonesia began exchanging information automatically for the first time in 2018 under the legal umbrella of Law Number 9 of 2017. However, Indonesia only started to utilize the AEoI data at the end of 2019. This study will analyze the use of AEoI data by the Tax Service Office in order to increasing tax revenue in Indonesia and the challenges faced by the tax authorities in the process of using it. This study uses a qualitative approach with in-depth interviews and literature study as data collection techniques. The results of this study indicate that the Tax Service Office has begun to properly utilize AEOI data to increase registered taxpayers and to minimize tax avoidance practices. Even so, the results of this study also say that AEoI data cannot directly be used to increase tax revenue in Indonesia, but AEoI data can help improve tax compliance and can then generate tax revenue if taxpayers are proven not to have fulfilled their tax obligations. This study also shows that the tax authorities face challenges in the process of utilizing AEoI data in the form of challenges in aspects of data completeness, technology aspects, and human resources aspects."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2021
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
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Apriyanto Sukma Agung
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2009
S10477
UI - Skripsi Open  Universitas Indonesia Library
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Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2006
S9981
UI - Skripsi Membership  Universitas Indonesia Library
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