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"Usaha Kecil Menengah (UKM) memberi kontribusi yang cukup signifikan bagi produk domestik bruto negara. Untuk meningkatkan kontribusi UKM pemerintah menerbitkan kebijakan pajak penghasilan final terhadap usaha dengan peredaran bruto tertentu. Penelitian ini menganalisis kebijakan pengenaan pajak penghasilan final terhadap Usaha Kecil Menengah (UKM) Yang Memiliki peredaran bruto kurang dari 4,8 Miliar Ditinjau Dari Asas Ease Of Administration. Penelitian deskriptif ini menggunakan pendekatan kualitatif dengan wawancara mendalam dan studi pustaka sebagai teknik pengumpulan data. Hasil penelitian ini menunjukkan dari asas ease of administration kebijakan ini sudah memenuhi asas ease of administration. Dari segi cost of collection, pada awal diterbitkannya, kebijakan ini akan memiliki biaya pemungutan yang lebih besar dibanding biaya pemungutan pemajakan umum.

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Small and Medium Enterprises (SMEs) contribute significantly to the country’s gross domestic product. To increase the contribution of SMEs, government issued final tax policies to businesses with particular gross turnover. This research analyzes the final income tax policy on Small and Medium Enterprises (SMEs) that have the gross turnover of less than 4.8 bilion, reviewed from Ease of Administration Principles. This descriptive research used quantitative approach with in-depth interview and literature study as-collection techniques. The results of this research shows that this policy has fulfilled the Ease of Administration principles. In terms of cost of collection, in the beginning of the issued, this policy will have greater cost of collection compared to general taxation’s cost of collection."

"[Barang hasil pertanian terutama kelapa sawit yang rata rata pertumbuhannya besar diberikan fasilitas dibebaskan PPN namun dalam implementasinya merugikan industri kelapa sawit sehingga dilakukan uji materi atas PP Nomor 31 Tahun 2007. Dengan menggunakan pendekatan kualitatif peneliti menganalisis dasar pertimbangan dari pembuat kebijakan pihak yang mengajukan uji materi dan pihak yang memutus uji materi serta perbandingan dampak beban pajak ketika dibebaskan dan dikenakan PPN Hasil penelitian menunjukkan bahwa fasilitas PPN untuk barang hasil pertanian diberikan guna melindungi industri dalam negeri namun karena implementasi PP Nomor 31 Tahun 2007 tersebut menimbulkan ketidakpastian hukum maka diajukan uji materi dan dikabulkan oleh Mahkamah Agung sehingga peraturan tersebut batal demi hukum dan tidak berlaku umum Dampak beban pajak ketika dibebaskan PPN lebih kecil dibandingkan ketika dikenakan PPN baik dalam kondisi mendapatkan laba ataupun ketika mengalami kerugian.

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Agriculture commodity especially palm oil that on average have a substansial growth was given free value added tax but on the implimentation was getting disadvantaged in the palm oil industry so that proposed judicial review for Government Regulation No 31 year 2007. By using qualitative approach researcher analyzed the basic consideration from policy maker the side who submitted judicial review and other who deciding judicial review and also comparision of the impact of tax burden when it is free or when it is charged with value added tax The result of this research showed that free value added tax facilities for agriculture commodity are given to protect domestic industry but the implementation of Government Regulation No 31 year 2007 created an uncertainty law and then submitted the judicial review was granted by Supreme Court so that these regulation null and void and not generally accepted The impact of tax burden when was free is smaller than when was charged of the value added tax either in a profit or when get a loss.;Agriculture commodity especially palm oil that on average have a substansial growth was given free value added tax but on the implimentation was getting disadvantaged in the palm oil industry so that proposed judicial review for Government Regulation No 31 year 2007 By using qualitative approach researcher analyzed the basic consideration from policy maker the side who submitted judicial review and other who deciding judicial review and also comparision of the impact of tax burden when it is free or when it is charged with value added tax The result of this research showed that free value added tax facilities for agriculture commodity are given to protect domestic industry but the implementation of Government Regulation No 31 year 2007 created an uncertainty law and then submitted the judicial review was granted by Supreme Court so that these regulation null and void and not generally accepted The impact of tax burden when was free is smaller than when was charged of the value added tax either in a profit or when get a loss , Agriculture commodity especially palm oil that on average have a substansial growth was given free value added tax but on the implimentation was getting disadvantaged in the palm oil industry so that proposed judicial review for Government Regulation No 31 year 2007 By using qualitative approach researcher analyzed the basic consideration from policy maker the side who submitted judicial review and other who deciding judicial review and also comparision of the impact of tax burden when it is free or when it is charged with value added tax The result of this research showed that free value added tax facilities for agriculture commodity are given to protect domestic industry but the implementation of Government Regulation No 31 year 2007 created an uncertainty law and then submitted the judicial review was granted by Supreme Court so that these regulation null and void and not generally accepted The impact of tax burden when was free is smaller than when was charged of the value added tax either in a profit or when get a loss ]"

"Produsen emas batangan merupakan salah satu yang ditunjuk sebagai pemungut Pajak Penghasilan Pasal 22 atas penjualan emas batangan di dalam negeri sebagaimana diatur dalam PMK 107/PMK.010/2015. Penelitian ini menganalisis permasalahan proses formulasi kebijakan pemungutan PPh Pasal 22 atas penjualan emas batangan oleh produsen emas batangan. Pendekatan penelitian kualitatif dengan jenis penelitian deskriptif. Kebijakan pemungutan PPh Pasal 22 atas penjualan emas batangan oleh produsen emas batangan bertujuan untuk mengamankan penerimaan negara. Proses formulasi kebijakan ini tidak sesuai dengan tahap-tahap kebijakan publik berdasarkan teori model rasional kebijakan publik Patton-Saurcki.

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Gold bullion producers is one designated as the collector of Article 22 Income Tax on the sale of gold bullion in the country as it is stated in PMK 107 PMK 010 2015. This study analyzed the problem of policy formulation process of Income Tax Article 22 on the sale of gold bullion by gold bullion producers. This study used qualitative approach with descriptive research Article 22 Income Tax Policies on the sale of gold bullion by gold bullion producer aims to secure nation's revenue The policy formulation process does not comply with public policy stage based on Pattton Saurcki theoretical model of rational public policy."

"Perjanjian Build Operate Transfer mengandung unsur sewa dan pengalihan hak atas tanah dan/atau bangunan. Penelitian ini bertujuan membahas tentang perlakuan pajak penghasilan atas perjanjian BOT ditinjau dari asas certainty serta permasalahan yang timbul akibat perlakuan pajak tersebut. Penelitian ini menggunakan pendekatan kuantitatif post-positivisme. Data diperoleh melalui wawancara mendalam dan studi literature. Hasil penelitian ini menunjukkan perlakuan pajak atas perjanjian BOT merupakan pengalihan tetapi ketentuan tersebut belum seluruhnya memenuhi asas certainty, yaitu materi, penyempitan/perluasan, ruang lingkup, penggunaan bahasa hukum dan istilah baku. Selain itu, masalah utama yang timbul adalah ketidakpastian perlakuan pajak dalam tahun berjalan perjanjian BOT.

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This research addresses the treatment of income tax on build operate transfer agreement based on certainty principle and the problems as the effect of this tax treatments. This research used quantitative post-positivisme approach. The data was collected by interviews and study of literature. The results of this research is the tax treatment of BOT agreements refer to land and building acquisition, but these provisions are not entirely meet the principle of certainty, that are material, narrowing/expansion, the scope, the use of legal language and standard term. Then, the main problem is uncertainty in the tax treatment during the current year of BOT agreement."

"Adanya dua kewajiban pembayaran pajak dan zakat menimbulkan isu ketidakadilan bagi masyarakat muslim, khususnya di Indonesia. Namun, hal tersebut dinilai kurang tepat karena di Indonesia pembayaran zakat masih bersifat sukarela dan belum ada mandatory dari negara, walaupun terdapat BAZNAS sebagai salah satu badan pengelola zakat resmi yang dibentuk oleh pemerintah. Meskipun begitu, seiring berjalannya waktu, kebijakan existing, yaitu zakat sebagai tax deduction masih kurang dapat dirasakan manfaatnya. Oleh karena itu, tujuan dari penelitian ini adalah untuk menganalisis prospek alternatif kebijakan Pajak Penghasilan atas Zakat Profesi dalam perspektif tax relief bagi Wajib Pajak Orang Pribadi. Penelitian ini menggunakan pendekatan kualitatif dan mengadopsi paradigma post-positivisme dengan teknik pengumpulan data studi kepustakaan dan studi lapangan melalui wawancara mendalam. Hasil penelitian menunjukkan bahwa alternatif kebijakan zakat sebagai tax credit yang telah diusulkan sejak lama oleh berbagai pihak ini diyakini dapat memberikan dampak yang lebih signifikan dalam mengurangi beban masyarakat, khususnya dalam menjalankan kedua kewajibannya, yaitu pajak dan zakat. Dengan begitu, alternatif kebijakan zakat sebagai tax credit diyakini memiliki potensi untuk meningkatkan kepatuhan muzakki atau Wajib Zakat maupun Wajib Pajak, yang pada akhirnya dapat meningkatkan penerimaan zakat dan pajak di Indonesia. Namun, ada hal-hal yang perlu dipersiapkan kedepannya dalam mendukung dan menunjang keberlangsungan penerapan alternatif kebijakan zakat sebagai tax credit. Hal-hal tersebut disebut sebagai prakondisi-prakondisi yang harus diperbaiki dan dipenuhi agar penerapan alternatif kebijakan zakat sebagai tax credit ini dapat berjalan secara efektif dan efisien dalam mencapai tujuan yaitu dapat meningkatkan kepatuhan Wajib Pajak dan Wajib zakat secara maksimal.

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The existence of two obligations to pay taxes and zakat raises issues of injustice for Muslim communities, especially in Indonesia. However, this is considered inappropriate because in Indonesia zakat payments are still voluntary and there is no mandate from the state, even though there is BAZNAS as one of the official zakat management institutions established by the government. However, as time goes by, the benefits of the existing policy, namely zakat as a tax deduction, are still lacking. Therefore, the aim of this research is to analyze the prospects for alternative Income Tax on Income Zakat policy from the perspective of tax relief for Individual Taxpayers. This research uses a qualitative approach and adopts a post-positivism paradigm with data collection techniques from literature studies and field studies through in depth interviews. The research results show that the alternative policy of zakat as a tax credit, which has been proposed for a long time by various parties, is believed to be able to have a more significant impact in reducing the burden on society, especially in carrying out its two obligations, namely taxes and zakat. In this way, the alternative policy of zakat as a tax credit is believed to have the potential to increase compliance with muzakki or Zakatpayers and Taxpayers, which in the end can increase zakat and tax revenues in Indonesia. However, there are things that need to be prepared in the future to support the implementation of alternative zakat policies as tax credits. These things are referred to as preconditions that must be corrected and fulfilled so that the implementation of the alternative zakat as a tax credit policy can run effectively and efficiently in achieving the goal of maximally increasing taxpayers and zakatpayers compliance."

"Gangguan fungsi paru merupakan kumpulan penyakit paru-paru yang masih menjadi permasalahan di tempat kerja. Salah satu tempat kerja dengan risiko tersebut adalah tambang batubara. Debu batubara yang merupakan objek bisnis dapat menjadi faktor risiko terjadinya gangguan fungsi paru. Tidak semua pekerja tambang batubara yang terpajan debu batubara akan mengalami penyakit gangguan fungsi paru. Hal tersebut dipengaruhi oleh beberapa faktor, salah satunya adalah faktor risiko individu. Penelitian ini bertujuan untuk mengidentifikasi literatur berkaitan dengan hubungan faktor risiko individu yang dapat mempengaruhi terjadinya penyakit gangguan fungsi paru pada pekerja tambang batubara di Indonesia. Penelitian ini menggunakan metodologi tinjauan literatur sistematis sederhana dengan menggunakan artikel jurnal yang dipublikasikan antara tahun 2012 hingga tahun 2021. Didapatkan 6 literatur yang sesuai dengan kriteria inklusi penelitian. Hasil dari penelitian ini menunjukkan adanya hubungan yang signifikan antara umur, perilaku merokok, dan penggunaan alat pelindung diri (APD) terhadap kejadian gangguan fungsi paru pada pekerja tambang batubara. Status gizi tidak menunjukkan adanya hubungan yang signifikan, tetapi dapat menjadi faktor risiko kejadian penyakit.

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Lung function disorders are a collection of lung diseases that workplaces have to face as health problems. Coal mining is one of the workplaces where lung diseases can occur. Coal dust is a risk factor for lung function disorders due to dust exposure. Not all coal mine workers who are exposed to coal dust suffer from lung function disorders. This condition is influenced by several factors, one of which is individual risk factors. This study aims to identify literature related to the association between individual risk factors that can influence the occurrence of lung function disorders in coal mine workers in Indonesia. This research used a simple systematic literature review methodology using journal articles published between 2012 and 2021. Six articles were found to meet the research inclusion criteria. The results of this study show that there is a significant association between age, smoking behavior, and the use of personal protective equipment (PPE) and the incidence of lung function disorders in coal mine workers. Nutritional status does not have a significant association, but it can be a risk factor for disease to develop."

"Konvergensi IFRS 16 pada PSAK 73 menerapkan model akuntansi tunggal sehingga memilki dampak yang signifikan. Penelitian ini memuat analisis implikasi pajak yang timbul atas berlaku efektifnya PSAK 73 pada 1 Januari 2020 dengan penyajian studi kasus PT. X, sebagai pihak Lessee. Penerapan PSAK 73 pada PT. X ialah secara retrospektif dengan dampak kumulatif. Penelitian ini disusun dengan pendekatan kualitatif. Teknik pengumpulan data studi lapangan melalui wawancara mendalam dan studi literatur. Yang kemudian dianalisis dengan teknis analisis metode kualitatif. Pada metode analisis data digunakan metode studi lapangan dan studi literatur. PT. X memilih untuk penerapan retrospektif dengan dampak kumulatif pada awal penerapannya yaitu, 1 Januari 2020. Akibatnya pada saldo laba ditahan awal tahun 2020, tidak terjadi penyesuaian atas sewa. Temuan dalam penelitian ini yaitu, terdapat penyesuaian atas penerapan PSAK 73, sebagai akibat dari perbedaan aturan akuntansi dan pajak terkait pembayaran Sewa Guna Usaha (SGU) dan penyusutan atas aset sewa guna sebelum Lessee menggunakan hak opsi untuk membeli. Selain itu, aset Lease PT. X menjadi meningkat karena dituntut untuk mengakui aset hak guna serta liabilitasnya. Dengan penerapan PSAK 73, selisih nilai laporan keuangan komersial dan laporan keuangan. fiskal yang dimiliki Lessee semakin besar sehingga membutuhkan koreksi fiskal dalam menghitung pajak penghasilan terutang.

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The convergence of IFRS 16 in PSAK 73 applies a single accounting model so that it has a significant impact. This study contains an analysis of tax implications arising from the effectiveness of PSAK 73 on January 1, 2020 with the presentation of case studies, PT. X as the Lessee. Implementation of PSAK 73 in PT. X is retrospectively with cumulative effect. This research was prepared with qualitative approach. Technical analysis in data collection is using descriptive methods. In data analysis method used field study method and literature study. Pt. X opted for retrospective implementation with cumulative impact at the beginning of its implementation, namely, January 1, 2020. As a result of retained earnings balances beginning in 2020, there is no adjustment to the lease. The findings in this study are that there are adjustments to the application of PSAK 73, as a result of differences in accounting and tax rules related to payment of Leases (SGU) and depreciation of Lease assets before the Lessee uses the right option to buy. In addition, PT. X Lease assets is increasing because it is required to recognize its right of use assets and its liabilities. With the implementation of PSAK 73, the difference in the value of commercial Financial statements and fiscal Financial statements owned by the Lessee bigger, requires a fiscal correction in calculating the income tax owed."

"Penelitian ini membahas objek pemotongan Pajak Penghasilan (PPh) atas jasa konstruksi ditinjau dari asas kepastian hukum. Penelitian ini mengangkat dua permasalahan, yakni perbedaan pemajakan atas penghasilan dari jasa konstruksi yang bersifat final dan tidak final dan dampak perbedaan pemotongan PPh atas jasa konstruksi. Penelitian ini adalah penelitian kualitatif dengan desain deskriptif. Hasil penelitian ini menyatakan bahwa terdapat pemajakan ganda atas penghasilan dari jasa konstruksi yang memiliki sifat pemajakan yang berbeda. Perbedaan pemotongan PPh atas jasa konstruksi yang diatur dalam Undang-Undang Pajak Penghasilan menimbulkan keraguan dalam pelaksanaannya.

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This study discusses the object of withholding income tax (PPh) on construction service seen from certainty principle. This research raised two issues, namely the differences of global taxation and schedular taxation on construction service fee and the impact of the different from withholding income tax on construction service. This research using qualitative approach with desciriptive design.

This research states that there is double taxation on construction service fee wich have different characteristic in withholding income tax. The different characteristic in withholding income tax on construction service in Indonesia Income Tax Law appear the ambiguous tax in its implementation."

"Adanya perubahan kebijakan mengenai pengembalian pendahuluan kelebihanpembayaran pajak merupakan bentuk pemberian pelayanan bagi Wajib Pajak dimana Wajib Pajak akan mendapat pengembalian kelebihan pembayaran pajaktanpa harus melalui proses pemeriksaan yang lama.Metode penelitian yangdigunakan yaitu penelitian kualitatif dengan desain deskriptif Data kualitatif diperoleh melalui studi literatur dan wawancara mendalam.Berdasarkan penelitian yang dilakukan maka dihasilkan kesimpulan bahwa kebijakan yangdikeluarkan oleh pemerintah dibuat untuk membantu pekerjaan pemeriksa dalam memeriksa SPT Lebih Bayar yang nominalnya tidak besar sehingga lebih fokusterhadap pemeriksaan yang memerlukan analisis yang mendalam dengan potensiyang besar pula namun pada kenyataannya menambah pekerjaan Account Representatif.

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The amendment in the regulation regarding the preliminary refund of overpaidtax is a form of service delivery for taxpayers where the taxpayer will obtain atax overpayment refund without a long tax audit process.

The method used isdescriptive qualitative research design The qualitative data obtained through thestudy of literature and in depth interviews.

Based on the research conducted then results in conclusion that the policy issued by the government created to assist taxofficers in checking the nominal of tax return with small amount overpaid tax sothey will be more focused on the tax audit which requires in depth analysis withbig potency as well but in fact increases the Account Representative's jobs."

"Perjanjian Build Operate Transfer mengandung unsur sewa dan pengalihan hak atas tanah dan/atau bangunan. Penelitian ini bertujuan membahas tentang perlakuan pajak penghasilan atas perjanjian BOT ditinjau dari asas certainty serta permasalahan yang timbul akibat perlakuan pajak tersebut. Penelitian ini menggunakan pendekatan kuantitatif post-positivisme. Data diperoleh melalui wawancara mendalam dan studi literature. Hasil penelitian ini menunjukkan perlakuan pajak atas perjanjian BOT merupakan pengalihan tetapi ketentuan tersebut belum seluruhnya memenuhi asas certainty, yaitu materi, penyempitan/perluasan, ruang lingkup, penggunaan bahasa hukum dan istilah baku. Selain itu, masalah utama yang timbul adalah ketidakpastian perlakuan pajak dalam tahun berjalan perjanjian BOT.

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Build Operate Transfer agreements contain a lease, land and building acquisition. This research addresses the treatment of income tax on build operate transfer agreement based on certainty principle and the problems as the effect of this tax treatments. This research used quantitative post-positivisme approach. The data was collected by interviews and study of literature. The results of this research is the tax treatment of BOT agreements refer to land and building acquisition, but these provisions are not entirely meet the principle of certainty, that are material, narrowing/expansion, the scope, the use of legal language and standard term. Then, the main problem is uncertainty in the tax treatment during the current year of BOT agreement."