Hasil Pencarian  ::  Simpan CSV :: Kembali

"ABSTRACTVAT refund is one of a Taxpayer right to be requested to the Tax Authority. However the VAT and can not automatically be received by the taxpayer. There are many requirements and edures to be followed up by them. Since there are many delinquencies in the application of VAT Refund by the Taxpayer on August 2006 the Director General of Taxes issued the new y concerning the procedures for requesting the VAT Refund. The procedures for the VAT application in accordance with the new policy is more strict to avoid any government loss by the VAT refund.In the Taxpayer side, the new policy must be faced wisely by arranging od tax planning in order to obtain their VAT Refund. A good tax planning can minimize rrections made by the Tax Authority in the process of the VAT Refund application and maximize the benefit for the Taxpayer"

"Kegiatan retur tidak mungkin dihindari dalam proses bisnis perusahaan, termasuk pula yang dilakukan PT X. Sebagai salah satu perusahaan yang dikenakan koreksi pajak oleh DJP dalam hal pengkreditan Pajak Masukan atas perolehan Impor Barang Kena Pajak yang diretur kembali yang tidak memiliki hubungan dengan kegiatan usaha PT X pada Tahun Pajak 2015 dan 2017. Penelitian ini menganalisis koreksi pajak pertambahan nilai PT X terkait koreksi fiskus atas pengkreditan Pajak Masukan perolehan Impor Barang Kena Pajak yang diretur kembali ke luar Daerah Pabean yang berujung pada sengketa untuk Tahun Pajak 2015 serta menganalisis apakah sudah sesuai dengan asas ease of administration. Penelitian ini menggunakan pendekatan kualitatif dengan teknik penumpulan data melalui wawancara mendalam dan studi kepustakaan. Sengketa disebabkan oleh adanya perbedaan argumen antara PT X dengan DJP terkait penafsiran peraturan yang berhubungan dengan frasa “kegiatan produksi, distribusi, pemasaran, dan manajemen” pada Pasal 9 Ayat 8 huruf b Undang - Undang Pajak Pertambahan Nilai dan Pajak Penjualan Barang Mewah. Hasil penelitian ini menyimpulkan bahwa terdapat perbedaan perlakuan atas koreksi yang dikenakan dengan tahun pajak berbeda kasus pengkreditan Pajak Masukan perolehan Impor Barang Kena Pajak untuk kegiatan retur kembali serta koreksi yang dikenakan kepada PT X tidak memenuhi asas ease of administration.

---

Returns are unavoidable in the company's business processes, including those carried out by PT X. As one of the companies subject to tax correction by DGT in terms of crediting Input Tax on the acquisition of returned Imported Taxable Goods that have no relationship with PT X's business activities in the 2015 and 2017 Fiscal Years. This research discusses the analysis of PT X's value added tax correction related to the tax authority correction for crediting the Input Tax on the acquisition of the Imported Taxable Goods returned outside the Customs Area which resulted in a dispute for the 2015 Fiscal Year and analyzes with Ease of Administration principle in deliberation. This study uses a qualitative approach with data collection techniques through in-depth interviews and literature study. The dispute was caused by differences in arguments between PT X and the DGT regarding the interpretation of regulations relating to the phrase “production, distribution, marketing and management activities” in Article 9 Paragraph 8 letter b of the VAT Law and Sales Tax on Luxury Goods. The result of this research concludes that there are differences in the treatment of corrections imposed by different tax years in the case of crediting the Input Tax on the acquisition of Taxable Goods for returns and corrections imposed on PT X that do not fulfill the Ease of Administration principle."

"Koreksi pajak terkait pemanfaatan harta tak berwujud antara pihak afiliasi dapat terjadi di pos Pajak Pertambahan Nilai. Pemanfaatan Barang Kena Pajak tidak berwujud oleh PT X dianggap tidak berhubungan dengan kegiatan usaha karena tidak memenuhi syarat eksistensi dan manfaat ekonomis sehingga dilakukan koreksi oleh pemeriksa. Penelitian ini bertujuan untuk menganalisis penerapan PER-32/PJ/2011 terkait koreksi pajak masukan atas pemanfaatan Barang Kena Pajak Tidak Berwujud antara pihak afiliasi oleh PT X dan penerapan prinsip kewajaran dan kelaziman usaha dalam pengrkeditan pajak masukan atas pemanfaatan Barang Kena Pajak Tidak Berwujud antara pihak afiliasi. Penelitian ini menggunakan pendekatan kualitatif dengan metode kualitatif. Teknik pengumpulan data digunakan wawancara mendalam dan studi literatur. Hasil penelitian menemukan bahwa PT X telah menerapkan prinsip kewajaran dan kelaziman usaha dalam transaksinya, serta mengreditkan pajak masukan sesuai ketentuan sehingga koreksi pemeriksa berdasarkan SE-50/PJ/2013 kurang tepat. Selain itu, ketentuan mengenai prinsip kewajaran dan kelaziman usah dalam pemungutan PPN atas pemanfaatan Barang Kena Pajak Tidak Berwujud dalam penerapannya masih menimbulkan perbedaan persepsi karena belum jelas pengaturannya. Penerapan prinsip kewajaran dan kelaziman usaha dalam kasus PPN tanpa adanya ketentuan yang mengatur justru menimbulkan ketidakpastian dalam penafsiran yang ada.

---

Tax correction regarding the utilization of intangibles between affiliated parties could be done in Value Added Tax post. The utilization of taxable intangibles goods by PT X was regarded not related with their business activities because the utilization wasn’t qualified with their existence and economic benefit so the value was corrected by tax officials.This research was aimed to analyze the application of PER-32/PJ/2011 regarding tax correction on Input Tax on the Utilization of the Intangible Taxable Goods between Affiliated Parties by PT X and the application of arm’s length principle on input tax credit on the Utilization of the Intangible Goods between affiliated parties. This research used qualitative approach and qualitative method. Interview and literature studies were used to collect data for the research. The result of this research are PT X had applied arm’s length principle in their transaction, and applied the input tax correction in accordance with the law, so the tax correction based on SE-50/PJ/2011 wasn’t quiet correct. This research also found out that the law regarding the application of arm’s length principle on the value added tax collection on the Utilization of the Intangible Taxable Goods is still giving different interpretation because the rule isn’t clear yet. Thus, the use of arm’s length principle in Value Added Tax case without any rules to rule so will lead to uncertain interpretation."

"Skripsi ini membahas perubahan kebijakan yang terjadi pada perlakuan Pajak Pertambahan Nilai atas penyerahan mobil bekas. Penelitian ini bertujuan menggambarkan latar belakang perubahan kebijakan, menganalisis perubahan kebijakan tersebut dari konsep presumptive taxation, serta menggambarkan implikasi dari perubahan kebijakan tersebut terhadap pelaksanaan kewajiban perpajakan pengusaha mobil bekas. Latar belakang perubahan adalah untuk mendorong wajib pajak masuk ke dalam sistem pajak umum. Dari konsepsi Presumptive Taxation, perubahan kebijakan tersebut dilakukan dalam rangka memenuhi aspek-aspek dalam sistem presumptive yang sebelumnya tidak terdapat di dalam peraturan mengenai mekanisme nilai lain. Implikasi atas perubahan kebijakan tersebut berkaitan dengan perubahan mekanisme yang digunakan dalam menentukan jumlah PPN terutang, perubahan tarif efektif PPN dan perubahan dari definisi taxable person.

---

This undergraduate thesis discusses about changes in Value Added Tax treatment On Transfer of Used Car. This study aims to describe the background of policy changes, analyze the policy change from the concept of presumptive taxation and describes the implications of changes in policy on the implementation of the used car business tax obligations. The background of the changes is to encourage taxpayers into the regular tax system. From the concept of presumptive taxation, policy change was made in order to meet aspects of presumptive systems that were not contained in the regulations regarding other value mechanism. Implications for policy changes related to changes in the mechanisms used in determining the amount of VAT payable, the effective VAT rate and the definition of taxable person."