Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
Indonesia has a great future in mining sector for the contribution of economics. This prospect caused by the rich of Indonesian?s natural resources, especially in mining sector. Mining companies are the engine of development of local community around the mining site. The exploration of natural resources also gives the negative externality on its environment. At present, the mining companies already concerned about the environment issue and society development in the local area. Moreover, since the legal basis of corporate social responsibility in the Indonesian Limited Liability Law No. 40 year 2007, the mining companies must create their own corporate social responsibility activities otherwise the punishment will be followed. On the other side, the Indonesian Taxation Law No. 17 year 2000 does not allow as a deductible expense for the corporate social responsibility activities. The method used in this research is qualitative research method. Data gathering used is by interviewing people with competent knowledge to the corporate social responsibility and its treatment to the tax regulation in Indonesia. Also, the data is gathered from many sources like text book, regulations, newspaper article, and the internet. From the research, we can learn the deductible expense as an ideal tax relief that should be given by the government to accommodate the corporate social responsibility activities in mining sector. XYZ ltd, as a coal mining company will receive the benefit for that tax relief. The decrease of taxable income and tax payable in the end of fiscal year is the benefit of tax relief given by the government. Other alternative that can be done by XYZ ltd to overcome corporate social responsibility activities as an outcome is by choosing the program of corporate social responsibility which is tax-friendly, likes give the zero residual value of asset. At the end, this research is hoped to give input to XYZ ltd. to be able to deal with corporate social responsibility activities and its tax treatments.

Abstrak :
Dari berbagai sisi, kaum perempuan dan kelompok rentan di Indonesia masih sering mendapat perlakuan yang tidak adil karena kedudukannya, termasuk dalam hal perlakuan dalam kebijakan pajak penghasilan orang pribadi. Oleh karena itu, tujuan dari penelitian ini adalah untuk mengetahui bagaimana perspektif gender dalam kebijakan tax reliefs pada pajak penghasilan orang pribadi yang pada dasarnya dirancang agar kebutuhan dasar wajib pajak telah terpenuhi sebelum membayar pajak dan untuk menggambarkan ability to pay wajib pajak. Selain itu, penelitian ini juga menganalisis perbandingan konten kebijakan tax reliefs PPh OP di negara Singapura, Malaysia, dan Thailand. Melalui pendekatan kualitatif, penelitian ini dilakukan dengan teknik pengumpulan data studi kepustakaan dan studi lapangan melalui wawancara mendalam. Berdasarkan hasil penelitian, diketahui bahwa kebijakan PTKP yang saat ini berlaku di Indonesia masih berupa general deduction dengan alasan kesederhanaan dan tidak responsif terhadap kondisi kesenjangan gender. Sementara itu, Singapura, Malaysia, dan Thailand, telah menerapkan kebijakan PTKP dengan tidak hanya melihat dari sisi penghasilan, tetapi juga kondisi sebenarnya dari wajib pajak, seperti kaum disabilitas, ibu melahirkan dan menyusui, dan kelompok lansia. Guna mendorong terwujudnya keadilan gender, pemerintah perlu memberikan ruang dan fleksibilitas dalam perencanaan kebijakan pajak yang mempertimbangkan kondisi dan kebutuhan dari perempuan dan kaum rentan. Selain itu, diperlukan juga penyesuaian terhadap isi kebijakan yang saat ini berlaku dengan mengubah ketentuan yang cenderung hanya memberatkan satu pihak, yaitu perempuan, mengingat perempuan merupakan pihak yang setara dan memiliki kontribusi yang berharga, bukan hanya sebagai kelompok yang rentan dan tidak mampu mendorong perubahan. ......From various sides, women and vulnerable groups in Indonesia still often receive unfair treatment because of their position, including in terms of treatment in personal income tax policy. Therefore, the purpose of this study is to find out how the gender perspective in the tax reliefs policy on personal income tax is basically designed so that the basic needs of taxpayers have been met before paying taxes and to illustrate the ability to pay taxpayers. In addition, this research also analyzes the comparison of the content of the tax reliefs policy on personal income tax in Singapore, Malaysia, and Thailand. Through a qualitative approach, this research was conducted with literature study data collection techniques and field studies through in-depth interviews. Based on the results of the research, it is known that the PTKP (personal exemption) policy which currently applicable in Indonesia is still in the form of a general deduction for reasons of simplicity and is not responsive to the conditions of the gender gap. To date, Singapore, Malaysia, and Thailand, have implemented PTKP policies by not only looking at the income side, but also the actual conditions of taxpayers, such as people with disabilities, birth and nursing mothers, and the elderly. To encourage the realization of gender-neutral policy, the government needs to provide space and flexibility in tax policy planning that considers the conditions and needs of women and vulnerable people. In addition, it is also necessary to adjust the content of the current policy by changing provisions that tend to only burden one party, namely women, considering that women are equal parties and have valuable contributions, not just as a group that is vulnerable and unable to drive change.

Abstrak :
Biaya jabatan adalah biaya untuk mendapat, menagih, dan memelihara penghasilan sehubungan dengan pekerjaan, namun, dalam konsep yang lebih sederhana dan terstandarisasi. Kebijakan biaya jabatan mengalami perubahan terakhir di tahun 2008 dan belum dilakukan penyesuaian kembali hingga saat ini. Kondisi perekonomian Indonesia mengalami kedinamisan sehingga jika dilihat secara garis besar, besaran kebijakan biaya jabatan tidak merepresentasikan kondisi terkini. Selain itu, terdapat perbedaan perlakuan biaya antara business income dan employment income melatar belakangi kajian terhadap penelitian ini. Penelitian ini bertujuan untuk mengidentifikasi penentuan besaran maksimal biaya jabatan dan memperoleh gambaran tentang kesesuaian besaran batas maksimal biaya jabatan berdasarkan tinjauan perkembangan kondisi perekonomian Indonesia saat ini. Selain itu, penelitian ini turut meninjau kesesuaian biaya jabatan berdasarkan prinsip tax fairness sebagai prinsip utama dalam menetapkan kebijakan pajak penghasilan dan kerap kali digunakan sebagai alat untuk mengevaluasi model, konsep, dan pengukuran keadilan pajak. Penelitian ini dilakukan dengan menggunakan pendekatan post-positivisme dengan metode penelitian convergent mixed method. Pengumpulan data dilakukan melalui wawancara mendalam dan survei kepada Pegawai Tetap di DKI Jakarta. Hasil penelitian menunjukan bahwa faktor penentu biaya jabatan ditentukan oleh inflasi, biaya transportasi, dan biaya yang tidak ditunjang oleh perusahaan. Kebijakan biaya jabatan perlu disesuaikan secara berkala dengan memperhatikan tingkat inflasi dan dinamika biaya yang tidak ditunjang oleh perusahaan. Kemudian, jika ditinjau berdasarkan prinsip tax fairness menunjukkan bahwa kebijakan biaya jabatan belum sepenuhnya memenuhi prinsip tax fairness. Rekomendasi yang diajukan dari penelitian ini adalah perlu dilakukannya evaluasi biaya jabatan secara berkala dan mempertimbangkan faktor determinan lain selain dengan biaya transportasi. ......Occupational expenses are the costs of obtaining, collecting and maintaining income related to employment, but in a simplified and standardized concept. The occupational expenses policy was updated in 2008 and the policy has not been readjusted to the present. Indonesia's economic conditions are dynamic, therefore, if examined in general, the amount of the occupational expenses policy does not represent the current conditions. In addition, there are differences in expense treatment between business income and employment income that are the background for the analysis of this research. This research aims to identify the determination of the maximum amount of the occupational expenses and obtain an overview of the appropriateness of the maximum amount based on a review of the current of Indonesia's economic conditions. In addition, this research also examines the appropriateness of occupational expenses based on the tax fairness principle as the main principle in determining income tax policy and frequently used as a method to evaluate tax fairness models, concepts, and measurements. This research was conducted using a post-positivism approach with a convergent mixed method. Data collection was conducted through in-depth interviews and surveys to permanent employees in DKI Jakarta. The results of the research show that the determinants of occupational expenses are determined by inflation, transportation costs, and costs that are not provided by the company. The occupational expense should be adjusted periodically in consideration of the inflation and the dynamics of cost that are not covered by the company. In other cases, if examined in accordance to the tax fairness principles, the occupational expenses policy is not entirely fulfilling the tax fairness principles. The recommendation proposed from this research is that occupational expenses policy need to be evaluated periodically and should be considered determinants of occupational expenses other than transportation cost.