Hasil Pencarian  ::  Simpan CSV :: Kembali

Abstrak :
Penelitian ini bertujuan untuk mengetahui jenis jasa yang termasuk dalam kriteria jasa lain dalm Pajak Penghasilan Pasal 23 setelah adanya perubahan Kep- 70/PJ/2007. Pajak sebagai iuran kepada negara yang dapat dipaksakan untuk dibayar berdasarkan Undang-undang yang merupakan pengalihan sumber daya dari masyarakat ke sektor publik untuk digunakan melakukan kegiatan pemerintah guna mencapai sasaran sosial ekonomi dan ekonomi bangsa yang bersangkutan. Sekalipun Pajak itu dapat dipaksakan , namun pajak itu bukan sebagai hukuman yang harus dipikul oleh anggota masyarakat yang bersalah , melainkan kewajiban bagi anggota masyarakat yang mempunyai kemampuan membayar. Pajak Penghasilan (PPh) Pasal 23 adalah pajak yang dipotong atas penghasilan yang berasal dari modal, penyerahan jasa, atau hadiah dan penghargaan, selain yang telah dipotong PPh Pasal 21. Sehubungan dengan berlakunya Peraturan Direktur Jenderal Pajak Nomor PER-70/PJ/2007 tentang Jenis Jasa Lain dan Perkiraan Penghasilan Neto Sebagaimana Dimaksud Dalam Pasal 23 ayat (1) huruf c Undang- Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan Sebagaimana Telah Beberapa Kali Diubah Terakhir Dengan Undang-Undang Nomor 17 Tahun 2000, terdapat beberapa jenis imbalan jasa yang pada Tahun 2006 tidak termasuk sebagai imbalan jasa yang dipotong Pajak Penghasilan Pasal 23, tetapi pada Tahun 2007 termasuk sebagai imbalan jasa yang dipotong Pajak Penghasilan Pasal 23 berdasarkan Peraturan Direktur Jenderal Pajak Nomor PER-70/PJ/2007 tentang Jenis Jasa Lain dan Perkiraan Penghasilan Neto Sebagaimana Dimaksud Dalam Pasal 23 ayat (1) huruf c Undang-Undang Nomor 7 Tahun 1983 tentang Pajak Penghasilan sebagaimana telah beberapa kali diubah terakhir dengan Undang- Undang Nomor 17 Tahun 2000 yaitu; a). Jasa penyelidikan dan keamanan; b). Jasa penyelenggara kegiatan atau event organiser; c). Jasa pengepakan;dan d). Jasa penyediaan tempat dan/atau waktu dalam media massa, media luar ruang atau media lain untuk penyampaian informasi. Penelitian menggunakan metode deskriptif dengan melakukan observasi dan wawancara dengan Direktur Peraturan Perpajakan II, Konsultan Pajak, Dosen/Akademisi, Pengamat Perpajakan dan wajib Pajak. Pengumpulan data dilakukan dengan kuesioner kemudian hasil wawancara diterapkan dan dibandingkan dengan teori yang ada. Dalam penelitian ini sample yang diambil meliputi perusahaan jasa penyelidikan dan keamanan dan jasa pengepakan. Hasil analisis menunjukan bahwa Witholding Tax adalah salah satu sistem yang diakukan untuk melengkapi sistem pemungutan pajak yang ada , yaitu sistem self assesment. Pemotongan PPh pasal 23 adalah salah sau sistem pemotongan dengan Witholding Tax, dimana witholding tax bertujuan untuk melengkapi sistem pemungutan pajak yang sudah ada self Assesment. Keputusan Dirjen Pajak adalah sah sebagai amanat pasal 23 ayat (2) Undang-undang Pajak Penghasilan. Hal ini supaya flekibel, untuk menjawab perkembangan situasi dan perkembangan usaha. Sebagai contoh ada jasa-jasa yang sifatnya baru, sehinga memerlukan kecepatan dan tanggapan dari pemerintah atau dalam hal ini DJP untuk segera menetapkan dan menggalinya. Dari hasil wawacara tampak bahwa PPh pasal 23 menganut sistem riil, dimana Sistem nyata (riil), yaitu pengenaan pajak berdasarkan pada penghasilan yang sungguh-sungguh diperoleh dalam setiap tahun pajak, berapa besarnya penghasilan yang dimaksud dapat diketahui pada akhir tahun takwim/tahun buku. Oleh karena itu, pengenaan pajak dengan sistem nyata merupakan suatu penghasilan dalam satu tahun pajak kemudian baru dikenakan pajak penghasilan setelah berakhirnya tahun pajak yang bersangkutan. Berdasarkan temuan tersebut, maka Sistem self assessment system dalam penghitungan pajak. dipandang berat dan diragukan banyak pihak pelaksanaannya.. Wajib Pajak perlu memahami pelunasan-pelunasan atas pembayaran pajak yang mana yang dinyatakan sebagai pungutan final dan pungutan atau pembayaran mana yang diperbolehkan sebagai kredit pajak. Sistem withholding Tax dilaksanakan untuk mendukung sistem self assessment. Sebagai salah satu implementasi pelaksanaan sistem withholding tax ditetapkan jenis lain dan perkiraan penghasilan neto jasa lain. Namun penetapan jenis jasa lain dan perkiraan penghasilan neto yang berlaku sekarang belum sepenuhnya mencerminkan keadaan dan kemampuan Wajib Pajak yang sesungguhnya, karena perkiraan penghasilan netto ini disusun dengan kondisi normal Wajib Pajak, tidak memperkirakan bila ada kerugian. Jadi karena sifatnya perkiraan belum sepenuhnya memenuhi asas keadilan, yaitu keadilan dari sisi kemampuan untuk membayar (ability to pay).

---

This research has the objective to know kinds of services that include in other criteria of other services in the Income Tax Article 23 after the existence of Kep/PJ/2007 changes. Taxes as payment to the State that may be forced to be paid based on the Law is the transfer of people resource to public sector to be used to carry out the government activities in obtaining the social economics target and the related State economics. Although the taxes can be forced, but the taxes are not as the sanction that must be bared by the guilty society members, but as the obligation of the member of the society that have the ability to pay. Income Tax (PPh) Article 23 is the tax collected from the income coming from capital, service rendering, or presents and appreciation (reward) other than that had been deducted as PPh (Income Tax) Article 21. Due to the in effect of Peraturan Direktur Jenderal Pajak (Regulation of Director General of Taxes) Number PER -70/PJ/2007, subject Types of Other Services and the Assessment of Net Income as mentioned in Article 23 paragraph (1) letter c Undang Undang (Law) Number 7 Year of 1983 subject Income Tax that had been altered for several times, the latest is by Undang Undang Number 17 Year of 2000 there are some of recompenses that in 2006 was not include recompenses that deducted Income Tax Article 23, but in the year of 2007 was included as the recompenses that deducted of Income Tax Article 23 based on the Regulation of Direktur Jenderal Pajak Number PER-70/PJ/2007 subject Types of Other Services and the Assessment of Net Income as mentioned in Article 23 paragraph (1) letter c Undang Undang (Law) Number 7 Year of 1983 subject Income Tax that had been altered for several times the latest is by Undang Undang Number 17 Year of 2000, they are: a). Investigation and Security Services; b). Event Organizer Service; c). Packaging Service; and d). Preparation of place and / or time in the public media, external room media, or other media for the information delivery. The research uses descriptive method by conducting the observation and interview with Diretur Peraturan Perpajakan (Director of Taxes Regulation) II, Taxes Consultants, Lecturers/Academics, taxation observers, and taxpayers. Data gathering carried out by using questioners then the result of the interview applied and compared with the exising theory. In this research the obtained samples covered the company of investigation and security, and packaging services. The result of the analyses indicated that Withholding Tax is one of the System that is conducted to complete the existing taxes collection system, that is self assessment system. The deduction of PPh article 23 is one of the system of deduction with Withholding Tax, whereas the withholding tax has the objective to complete the existing self assessment tax collection system. The decision of Dirjen Pajak is legal as the messages of article 23 paragraph (2) Undang Undang Pajak Penghasilan (Income Tax Law). This case is to make flexible, to answer the development of the situation and the progress of the business. For example, there are still new services, that need speed and assumption of the government or in this matter DJP to stipulate and to dig immediately. From the result of the interview it showed that PPh article 23 follows the real system, whereas Real system, that is tax charges based on the real income obtained in every tax year, what is the amount of the aforesaid income can be known at the ending of the book year. Therefore, the charging of taxes with real system is an income in one tax year and then just imposed the income tax after the aforesaid tax year ended. Based on the aforesaid finding, hence the self assessment system in the calculation of taxes seems heavy and is doubted by many of the executors party. Basically, the level of the people awareness as well as the level of the income of the people that is still low. Tax Payer need to understand the redemptions on the tax payment which is mentioned as final collection and the collection or which payment that allowed as credit of taxes.

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.

Abstrak :
Setelah berbagai insentif pajak Covid-19 (Covid) digelontorkan oleh pemerintah, sudah saatnya dilakukan pengujian efektivitas kebijakan agar dapat mengurangi defisit anggaran negara. Insentif Pajak Penghasilan Pasal 21 Ditanggung Pemerintah (PPh 21 DTP) merupakan salah satu kebijakan insentif pajak Covid yang dimaksudkan untuk meningkatkan daya beli masyarakat berstatus pegawai. Namun, adanya ketimpangan yang secara relatif signifikan antara alokasi anggaran dan realisasi anggaran (tax expenditure) atas insentif PPh 21 DTP, menunjukkan bahwa kebijakan insentif PPh 21 DTP masih sepi peminat. Tujun penelitian ini adalah untuk terukurnya efektivitas kebijakan insentif PPh 21 DTP dalam meningkatkan daya beli Wajib Pajak berstatus pegawai dan teridentifikasinya kendala yang dihadapi pemotong Pajak Penghasilan Pasal 21 (PPh 21) dalam memanfaatkan insentif PPh 21 DTP di Kecamatan Bekasi Barat. Pengukuran terhadap konsep efektivitas kebijakan diimplementasikan berdasarkan teori yang dikemukakan oleh Knoepfel. Penelitian dilakukan dengan menggunakan pendekatan kuantitatif, dengan teknik pengumpulan data survey terhadap sejumlah pegawai yang memanfaatkan insentif PPh 21 DTP dan perusahaaan-perusahaan yang memanfaatkan insentif PPh 21 DTP di Kecamatan Bekasi Barat. Survey dilakukan secara daring dan luring, dengan menggunakan teknik self-administered questioner maupun face-to-face interview. Hasil penelitian menunjukkan bahwa kebijakan insentif PPh 21 DTP dalam meningkatkan daya beli Wajib Pajak berstatus pegawai masih “Kurang Efektif”. Secara lebih spesifik, pengukuran dalam dimensi impact mencatat perolehan angka dalam kategori “Cukup Berdampak”, sedangkan dalam dimensi outcome mencatat perolehan angka dalam kategori “Kurang Memberi Manfaat”. Pemberi kerja diketahui menghadapi kendala-kendala dalam memanfaatkan insentif, yaitu adanya kewajiban administratif yang sepenuhnya dibebankan terhadap pemberi kerja, kewajiban tambahan untuk melaksanakan pendataan terhadap pegawai-pegawai nya, dan adanya potensi pengenaan sanksi administrasi secara tidak langsung atas kealpaan maupun kelalaian dalam melaksanakan pelaporan realisasi insentif. ......After various Covid-19 (Covid) tax incentives have been disbursed by the government, it is time to test policies in order to reduce the state budget deficit. The Employment Income Tax Incentive Borne by the Government is one of the Covid tax policies used to increase the purchasing power of society with employee status. However, the relatively significant gap between the budget allocation and the budget realization for Employment Income Tax Incentive Policy Borne by the Government, shows that the Employment Income Tax Incentive Policy Borne by the Government is still lacking in interest. The purpose of this study is to measure the policy effectiveness of the Employment Income Tax Incentive Borne by the Government in increasing the purchasing power of the taxpayer with employee status and to identify the obstacles faced by the withholding agent of Employment Income Tax in utilizing the incentives of the Employment Income Tax Borne by the Government in the West Bekasi District. The measurement of the policy effectiveness concept that is implemented is based on the theory proposed by Knoepfel. The research was conducted using a quantitative approach with survey data collection techniques on the number of employees who utilize Employment Income Tax Borne by the Government and companies that utilize the Employment Income Tax Borne by the Government in the West Bekasi District. The survey was conducted online and offline based on a self-administered questionnaire and face-to-face interview techniques. The results of the study indicate that the policy effectiveness of the Employment Income Tax Incentive Borne by the Government is still "Less Effective”. More specifically, the measurement in the impact dimension recorded a score in the "Quite Impactful" category, while in the outcome dimension it recorded a score in the "Less Useful" category. Employers are known to face obstacles in utilizing incentives, namely administrative obligations wholly passed on to the employer, the additional obligation to collect data from employees, and the possibility of imposing indirect administrative sanctions for negligence or omission in the implementation of the incentive realization reporting.

Abstrak :
Starting on April 2007, The Directorate General of Taxes has imposed Income Tax Article 23 of advertisement installing services at printed media by withholding tax system. Since the 2006 tax revenue did not reach its target, this policy is established as one of way to fulfill tax revenue in 2007 and years after it. The industry itself is in the financial unstable condition. This research begins with the fact that income from advertisement installing service is categorized as business income, which net income is difficult to determine before end of tax year because there are no exact amount of both revenues and expenses yet. It causes the difficulty in determining the accurate tax rate of Article 23 that is collected by withholding tax system. The inaccurate tax rate of Article 23 itself may affect the company?s cash flow. The research has two purposes: (1) to find out the policy?s backgrounds in imposing Income Tax Article 23 on advertisement installing services at printed media by withholding tax system; and (2) to explain the problems occur during the accomplishment of the impositions of Income Tax Article 23 on advertisement installing services at printed media. In order to accomplish the purposes mentioned above, this research done by qualitative approach using depth interview as qualitative data collection technique. This research can be also classified into descriptive, pure, and cross-sectional research. The results show that the reasons in imposing Income Tax Article 23 on advertisement installing services at printed media are: (1) to input advertisement installing services at printed media to taxation system in order to save its tax potential; (2) to explore a potential tax revenue from advertisement installing services transactions at printed media; (3) to help increasing the government?s revenue during the year. This research also proves that this Article 23 imposition causes several problems: (1) lack of proper socialization from tax officer causing less awareness of tax withholder in withholding printed media?s taxes; (2) dispute between user and advertisement agents in determining the party that obliged to withhold the Article 23 taxes of printed media as a result of bias procedure; (3) decreased daily budget of printed media; (4) increased administrative burden for both user, printed media, and tax officer.