76 research outputs found
Respon Wajib Pajak Terhadap PMK NO.91 Tahub 2015 di Kantor Pelayanan Pajak Pratama Genteng Surabaya
No full textMinister of Finance Regulation No. 91 of 2015 on the reduction or elimination of administrative penalties for the late submission of the notification, the rectification notice, and late payment or tax payment. Regulation of the Finance Minister of the Republic of Indonesia Number 91 / PMK.03 / 2015 refers to the
following parties, namely the group of individuals or entities that have not been registered as a taxpayer, taxpayer groups registered yet never submit the Notice
(SPT), as well as Taxpayers registered group that has SPT, but not according to the actual conditions. Based on their tax policies, the writers had wanted to know
the response from the taxpayer to the implementation of PMK No. 91 2015. This study used a descriptive qualitative research method by collecting existing data.
After collecting all the necessary data and then draw a conclusion based on an analysis that will be performed in this study, particularly on the response from the
taxpayer and the taxpayer Personal against PMK No. 91 in 2015. For data collection using field studies and literature studies. Based on the results of research conducted, the conclusion that can be drawn by the author, is a response to the PMK No. Taxpayers 91 2015 is agreed. PMK No. 91 2015 may be a policy that could be a reference to raise state revenues. PMK Policy No. 91 of 2015 has always received a positive response from those who carry out or knows it. PMK No. 91 2015 was a successful taxation policy from the side of the taxpayer and the tax authorities (tax officials)
STUDI KOMPARATIF PENERAPAN PRINSIP KEWAJARAN DAN KELAZIMAN USAHA PADA TRANSAKSI AFILIASI JASA MANAJEMEN SEBELUM DAN SESUDAH BERLAKUNYA PMK NOMOR 172 TAHUN 2023
No full textThe Indonesian government released the latest regulation regarding the arm's length principle in transactions affected by special relationships, namely Peraturan Menteri Keuangan No. 172 (PMK-172), effective December 29, 2023. As a multinational company with related party transactions, PT XYZ must adjust to PMK-172 for the tax year after its enactment. Therefore, the author conducts a comparative analysis of the application of the arm’s length principle before and after the enactment of PMK-172 to help PT XYZ ensure its tax compliance. This study aims to determine the suitability of arm’s length principle application by PT XYZ for the tax year before the enactment of PMK-172, to compare the application of arm's length principle before and after the enactment of PMK-172, and to identify potential problems after the enactment of PMK-172. The data collection methods used are interviews and documentation, and the data analysis method used is data and method triangulation. The results of the study concluded that the comparison of the application of the arm’s length principle before and after the enactment of PMK-172 show several differences, including the legal basis, the stages of implementing the arm’s length principle, the preliminary stages, and the corresponding adjustment. Furthermore, it is concluded that the problems that are likely to arise after the enactment of PMK-172 are problems in the documentation of the preliminary stage, differences in interpretation of regulations, an increase in tax disputes, and preference for the selection of transfer pricing methods that emphasize the hierarchical method
Prosedur Pelaporan Kewajaran Transaksi Afiliasi Menurut PMK 213/PMK.03/2016 (Studi Kasus pada PT X)
No full textDi bidang perekonomian globalisasi menjadi lebih mudah disemua aspek bidang termasuk di bidang perekonomian dan dengan globalisasi ini, kesulitas atau hambatan antara negara yang berbeda dalam pergerakan barang, jasa modal, dan sumber daya manusia semakin berkurang. Dengan majunya globalisasi perdagangan internasional membawa dampak terhadap perekonomian suatu negara serta berdampak juga dalam pengelolaan perusahaan. Perusahaan dengan skala internasional banyak melakukan kegiatan bisnis lintas negara menggunakan cabang atau anak perusahaannya. Seiring dengan perjalanan bisnis, perusahaan multinasional akan mengalami banyak masalah salah satunya adalah masalah perbedaan tarif pajak yang diterapkan oleh masing-masing negara di dunia. Oleh karena masalah ini membuat beberapa perusahaan memutuskan untuk menerapkan transfer pricing. Transfer pricing merupakan salah satu isu yang cukup sensitif dalam dunia bisnis maupun ekonomi secara global terutama dalam perpajakan. Dalam penulisan karya tulis ilmiah, penulis menggunakan metode kualitatif, data analisis yang digunakan dalam penilitian ini adalah data sekunder yang telah dibuat oleh Kantor Milko Hutabarat dan Partners. Hasil dalam penilitian ini PT X menggunakan Metode Transactional Net Margin Method dan Comparable Uncontrolled Price atas transaksi afiliasi produk Sawit dan Karet, Pemanfaatan Jasa Sewa Tangki, Pemanfaatan Jasa Sewa Angkut, Penyerahan Jasa Sewa dan Pendapatan lain Sehubungan Sewa, Pemanfaatan Jasa Sewa Gudang, Pemberian Pinjaman dan Pendapatan Bunga, Penerimaan Pinjaman dan Pembayaran Bunga telah ditetapkan dengan wajar. Berdasarkan pembahasan diatas dapat disimpulkan bahwa PT sudah sesuai dengan PMK 213/PMK.02/2016 dan penetapan harga transfer telah sesuai dengan prinsip kewajaran dan kelaziman usaha. / In the field of global economics, globalization has made it easier in all aspects, including in the economic field. With globalization, barriers between different countries in the movement of goods, services, capital, and human resources are increasingly reduced. The advancement of international trade due to globalization has impacts on a country's economy as well as on corporate management. International-scale companies often engage in cross-border business activities through branches or subsidiaries. Alongside business operations, multinational corporations encounter various issues, one of which is differing tax rates applied by countries worldwide. Consequently, some companies opt to implement transfer pricing to address this issue.Transfer pricing is a sensitive issue in the global business and economic arena, particularly in taxation. In academic writing, the author utilized a qualitative method, analyzing secondary data provided by Milko Hutabarat and Partners. The findings indicate that PT X used the Transactional Net Margin Method and Comparable Uncontrolled Price method for transactions involving affiliate products such as palm oil and rubber, as well as for services such as tank rental, transport rental, other rental services related to leases, warehouse rental services, loans and interest income, and loan receipts and interest payments, which were deemed reasonable. Based on the above discussion, it can be concluded that PT X complies with Regulation PMK 213/PMK.02/2016, and the determination of transfer pricing is in accordance with the principles of fairness and arm's length transactions
Impact of the Implementation of Mining Law Number 4 Year 2009 and Minister of Finance Regulation Number PMK - 6/PMK.011/2014 Regarding Export Duty and Export Duty Tariff to PT. Freeport Indonesia
No full textAbstract. This final project is regarding the curiousness of the author on the sustainability of PT Freeport Indonesia (“PTFIâ€) if the new mining law, Law Number 4 Year 2009 and its implementing regulation, Minister of Finance Regulation No. PMK - 6/PMK.011/2014 are enacted. The reason is, the implementation of the above law and regulation required PTFI to spend huge amount of money to establish a new purification company (in PTFI’s case is Smelter Company) and also disallowed PTFI to export its product. Since this is impacting the financial side of PTFI, its forecasted Financial Statement after the implementation of the said law and regulations should be assessed to find out whether PTFI will still provide financial benefit to its shareholders or not. Failed to satisfy the shareholders might provoke them to withdraw their investment that in its turn can stop PTFI’s operation due to lack of financing.The assessment of PTFI’s Financial Statement will use derivation of ratio analysis tools, DuPont Model Analysis and State Owned Company (“BUMNâ€) Scoring Method, to find out whether PTFI’s Financial Performance after the implementation of those law and regulation is still favorable for the shareholders or not, compare to the financial performance before the implementation of the law and regulation. Since the result of the assessment is not favorable for the shareholders, new strategies to overcome this problem should be setup. The proposed projects of Increasing Sales, Cost Reduction, Regulation Suspension, and Export Tax Discount, would worth to try, since they are proven can boost the Financial Performance of PTFI. Further, these project could also close Financial Performance gap between the Financial Performance before the implementation of the Law No. 4/2009 and MoF Regulation No. PMK - 6/PMK.011/2014 and the Financial Performance after the issuance of those law and regulation. At the end, there is no reason for shareholders to withdraw their investment at PTFI.Keywords: Favorable Financial Performance, Shareholders Satisfaction, Sustainabilit
PENERAPAN PERHITUNGAN PPH 21 ORANG PRIBADI BERDASARKAN PP 58 DAN PMK 168 TAHUN 2023 MENGGUNAKAN MICROSOFT EXCEL PADA CV MUDA RIA
No full textBased on Minister of Finance Regulation Number 252/PMK.03/2008 and Minister of Finance Regulation Number 168 of 2023, this article discusses the application of PPh Article 21 calculations to permanent employees using Microsoft Excel before and after PP 58/PMK 168 of 2023. The author uses documentation and interviews as well as data sources from books, journals and the internet. The results of interviews and documentation show that CV Muda Ria has problems. CV Muda Ria has not calculated income tax article 21 in accordance with Minister of Finance Regulation Number 252/PMK.03/2008 and Minister of Finance Regulation Number 168 of 2023. As a result, the company does not fulfill its tax obligations to deduct employee salaries from income tax article 21. Based on this problem, the discussion that will be reviewed is regarding the calculation of income tax article 21 based on the Minister of Finance Regulation Number 252/PMK.03/2008 for the 2023 tax year and based on the Minister of Finance Regulation Number 168 of 2023 for the 2024 tax year by using the Microsoft excel application
Analisis Pelaksanaan Lelang Eksekusi atas Objek Hak Tanggungan Berdasarkan Peraturan Menteri Keuangan Nomor: 213/pmk.06/2020 Tentang Petunjuk Pelaksanaan Lelang
No full textuction based on the regulation of the minister of finance NUMBER: 213/PMK.06/2020 is the sale of goods open to the public with a written and/or oral price bid that increases or decreases to reach the highest price, which is preceded by an Auction Announcement. Execution Auction is an auction to carry out court decisions or determinations, other documents likened to it, and/or implement the provisions in laws and regulations. The auction based on Minister of Finance Regulation No. 213/PMK.06/2020 states that auctions that have been carried out in accordance with the provisions of laws and regulations, cannot be canceled". One example of a case in the implementation of an execution auction for a dependent object based on Minister of Finance Regulation No. 213/PMK.06/2020 is in Court Decision Number 1292 K/Pdt/2018. In the case of Court Decision Number 1292 K / PDT / 2018, the Plaintiff disputes that the auction execution which was held on Tuesday, September 20, 2016 at the KPKNL Pekanbaru office had violated several things, namely the auction was only attended by 1 participant, namely Defendant IV and Defendant IV declared as the winning buyer of the auction. then the plaintiff said that the auction was not carried out in accordance with the procedures / provisions of the Minister of Finance of the Republic of Indonesia No. 93 / PMK.06 / 2010. The focus of the problem in this study is how the process of implementing the Execution Auction on Dependent Rights Objects Based on the Minister of Finance Regulation Number 213 / PMK.06 / 2020 concerning auction implementation guidelines. The type of research used is normative juridical. The legal materials used are primary and secondary legal materials. The author conducts analysis by providing interpretation and linking to the opinions of experts and applicable laws and regulations, the results of other people's research then the author draws conclusions using the Inductive method, which is to draw conclusions from things that are specific to things that are general. The results showed that for creditors who default according to positive law in Indonesia, if it has been properly warned but the Debtor does not also pay its obligations, the Bank through the legal provisions contained in Article 6 and Article 20 of the Law, will conduct an Auction process against the Debtor's Guarantee. The implementation of the Execution Auction on the Object of Dependent Rights in Court Decision Number 1292 K / Pdt / 2018 is not in accordance with the applicable laws and regulations, because based on Article 25 of the Minister of Finance Regulation (PMK) Number 213 / PMK.06 / 2020 concerning Auction Implementation Guidelines which reads "Auctions that have been carried out in accordance with statutory provisions, cannot be canceled
International co-production of dramatic theater in the Czech Republic
No full textProjekt mezinárodní koprodukce (PMK) činoherního divadla je jednou z možných forem mezinárodní spolupráce. Tato forma je v České republice(ČR) využívána doposud (2018) jen zřídka a není více akademicky zpracována. Autor mapuje současnou praxi PMK v ČR. Hypotézou práce je: Hlavní motivací kulturních institucí pro vytvoření a realizaci PMK v činoherním divadle je tvorba zisku. Pro ověření hypotézy využil autor kvalitativní metody, konkrétně strukturovaného rozhovoru s tvůrci realizovaných PMK v ČR. Hypotéza byla vyvrácena, byly zjištěny jiné hlavní priority. Na základě výzkumu vytvořil autor vlastní model pro realizaci PMK a soupis podnětů pro zlepšení situace v ČR.Project of international co-production (PIC) of dramatic theater is one of the possible forms of international co-operation. This form is used only rarely in the Czech Republic (CZ) and it is not academically explored yet (2018). Author is mapping the current practice of PIC in CZ. The hypothesis is: The primary motivation of cultural institutions to create and finish PIC in dramatic theater is production of profit. To verify the hypothesis, the author used a qualitative method, namely a structured interview with the PIC executives in the CZ. The hypothesis was refuted, other primary motivations were found. Based on the results of the research, the author created his own model for the creation of PIC and a list of suggestions for improving the situation in the Czech Republic
PELAKSANAAN PERATURAN MENTERI KEUANGAN NOMOR 242/PMK.03/2014 TENTANG TATA CARA PEMBAYARAN DAN PENYETORAN PAJAK (Studi di Kantor Pelayanan Pajak Pratama Pamekasan)
No full textYuni Puspitasari, Agus Yulianto, S.H., M.H., Bahrul Ulum Annafi, SH., M.H. Fakultas Hukum, Universitas Brawijaya [email protected]  ABSTRAK Dalam penulisan skripsi ini penulis membahas mengenai pelaksanaan Peraturan Menteri Keuangan Nomor 242/PMK.03/2014 Tentang Tata Cara Pembayaran dan Penyetoran Pajak yang dilakukan di Kantor Pelayanan Pajak Pratama Pamekasan dimana untuk mengetahui hambatan dalam pelaksanaan peraturan menteri keuangan dan memberikan solusi dalam mengatasi hambatan tersebut. Hal ini dilatarbelakangi dengan diberlakukannya sistem pembayaran dan penyetoran pajak secara elektronik dengan menggunakan e-biling. Mengingat dalam pelaksanaannya diharapkan untuk memudahkan wajib pajak dalam melakukan pembayaran dan penyetoran pajak. namun pada kenyataannya dalam pelaksanaan ini masih terdapat beberapa wajib pajak yang masih belum memahami akan penggunaan e-billing. Sehingga permasalahan terkait pelaksanaan pembayaran pajak secara elektronik dapat dianggap ringan apabila terdapat sosialisasi dari instansi tersebut terhadap wajib pajak terdaftar mengenai pemahaman dan penggunaan e-billing dalam melakukan pembayaran dan penyetoran pajak secara elektronik. Kata Kunci : pelaksanaan, wajib pajak, e_billing  ABSTRACT In writing of this thesis, the author discusses about the implementation of Minister of Finance Regulation Number 242/PMK.03/ 2014 concerning Procedures of Payment and Tax Deposit conducted at Pratama Pamekasan Tax Service Office which aimed to understand obstacles in the implementation of Minister of Finance Regulation and its solution to overcome those obstacles. It was motivated by the enactment of payment and deposit system using e-billing. Considering that the implementation was expected to facilitate taxpayers in making payment and deposit of taxes. In reality, however, this implementation shows that some taxpayers still did not understand how to use e-billing. Therefore, the obstacles related to the implementation of tax payment electronically can be understandable if there is a socialization from the institution towards registered tax payers related to understanding and using e-billing in order to handle payment and deposit of taxes electronically. Keywords: implementation, taxpayer, e-billin
TINJAUAN PENGENAAN PASAL 23 (PPh) JASA EKSPEDISI DI PERUSAHAAN PT X SUKABUMI
No full textThis Final Project Report was prepared by M.Afsa Naufal Karim, Student Identification Number 1941211011, with the title "Review of the Imposition of Article 23 (PPh) Expeditionary Services at PT X Sukabumi Company." This report was prepared based on the results of research conducted by the author at PT X Sukabumi. Article 23 Income Tax on Expeditionary Services is income tax in the current year which is deducted from income received or obtained by domestic taxpayers and permanent establishments originating from capital, service delivery, or gifts and awards, other than those that have been deducted with Article 21 Income Tax. This study aims to determine the procedure for withholding and the imposition of Income Tax on expeditionary services in accordance with the applicable tax regulations and provisions. In preparing this final project, the author uses qualitative research methods with descriptive research types and data collection techniques used are interviews, documentation, and literature study. Based on the research conducted, it can be concluded that the expedition service is subject to a 2% discount and the process of withholding, imposing, depositing and reporting Income Tax on expedition services is in accordance with the Regulation of the Ministry of Finance. Expeditionary services are regulated in taxation based on the Regulation of the Minister of Finance (PMK) number 144/PMK. 03/2015 on the amendment of PMK Number 244/PMK.03/2008
TATA CARA PENGAJUAN TAX HOLIDAY SESUAI DENGAN PERATURAN MENTERI KEUANGAN REPUBLIK INDONESIA NO.150/PMK.010/2018
No full textThis final project report was prepared by Damar Anugrah Al Assidiq with Student Registration Number 1641211007 entitled "Comparison of Basic Concepts of Value Added Tax in Indonesia and Thailand". This report is prepared based on the results of research conducted by the author at the PT Dimensi Internasional Tax Consultant in the Tax Research and Training Services division having its address at North Jakarta which is located on Jalan Raya Boulevard Barat Blok XC 5-6 No B Kelapa Gading North Jakarta 1420 - Indonesia. The study was conducted for 3 months from March 4, 2019 - May 31, 2019. The purpose of the preparation of this Final Project Report is to find out the procedure for filing Tax Holiday in accordance with the latest regulations, namely Ministry of Finance Regulation No.10 / PMK.10 / 2018 and comparison with previous regulations The preparation of this final project uses qualitative methods with a descriptive approach.
The results of this study indicate that in the latest regulations the government has shown progress by using online methods to facilitate taxpayers, especially in applying for tax incentive facilities in the form of reducing corporate income tax through the official OSS website. Unlike the previous regulation, taxpayers must submit tax incentives to reduce corporate income tax manually even though the process is the same, which is 5 working days. The granting of the Indonesian Tax Holiday period is longer than those of ASEAN countries which only provide a maximum tenor of 10 years Holiday Period
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