1,720,993 research outputs found
PENGARUH BEBAN PAJAK, TUNNELING INCENTIVE DAN DEBT COVENANT TERHADAP TRANSFER PRICING PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN DARI SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2015-2018
Full text linkTransfer pricing is a company policy in determining pricefrom a transaction of intradivision members in a company or interdivision members between two companies either within the country or outside of the country. The objectives of this study were to test influence of tax expenses, tunneling incentive and debt covenant to the transfer pricing. Decision of transfer pricing in this study used dummy indicators. The population in this study was subsector food and beverage company from consumption goods industrial sector registered with the Indonesia Stock Exchange (BEI) in 2015-2018. Sampling technique used purposive sampling and obtained 14 of 25 companies. The data was collected from data of financial statements and annual report. The data analysis method in this study was logistic binerregression analysis with use of SPSS version 22 software. Its determination coefficient value was 64,9% that reflected tax expense, tunneling incentive and debt covenant affected transfer pricing. The results of the study indicated that simultaneously tax expense, tunneling incentive and debt covenant significantly affected to the transfer pricing policy. Whereas, partially the tax and tunneling incentive significantly affected to transfer pricing policy and the debt covenant not affected to the transfer pricing policy
Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2022)
Full text linkTax Avoidance is a strategic approach implemented by companies to minimize their tax burden while remaining compliant with relevant Tax Regulations. The purpose of this research was to analyze the effect of profitability and firm size on Tax Avoidance in mining companies listed on the Indonesia Stock Exchange in 2018-2022. Employing a descriptive quantitative method, the sample is determined using a purposive sampling technique to select a sample of 14 Companies that meet pre-defined criteria. The collected data will be subjected to analysis using IBM SPSS Statistics 25, encompassing Classical Assumption Tests, Multiple Linear Regression Analysis, and Hypothesis Testing. The result of this study indicate that profitability has effect and significant on Tax Avoidance, while firm size has not effect on tax avoidance. And simultaneously profitability and firm size have a significant effect on Tax Avoidance
Penggalian Potensi Perluasan Basis Pajak Daerah Provinsi Jawa Barat Dalam Menghadapi Pandemi Covid-19
Full text linkThe Covid-19 pandemic that has hit Indonesia since March 2020 had a significant impact on the economy around the world, including West Java. The Regional Revenue Agency (Bapenda) of West Java as the regional financial manager must be proactive in looking for innovations to obtain new tax objects in dealing with additional funds for handling this pandemic, one of them is to propose a new Regional Tax object which called Rainfed Tax. With a descriptive qualitative method through a literature study, an analysis of the exploration of potential local tax objects in this pandemic period was carried out. Rainfed Tax is imposed on protected owners of buildings and facilities / infrastructure that cover land as rainwater infiltration, which is an Earmarking Tax that regulated in a Regional Regulation or Governor\u27s Decree of West Java. Even though it is in the Earmarking Tax category with the aim of financing the construction of rainwater storage places to avoid frequent floods and landslides, the revenue from this Rainfed Tax, with the approval of legislators, can be done switching to finance the covid-19 pandemic response in West Java. The potential for rainfed tax in West Java is very high, this is supported by the large number of buildings / properties in the form of buildings along with facilities and infrastructure that cover the ground for rainwater absorption
Analisis Perencanaan Pajak Terhadap Tingkat Kesehatan Perusahaan (Studi Kasus Pada PT. NP Jakarta)
Full text linkSalah satu kewajiban warga negara baik secara perorangan maupun dalam bentuk badan usaha adalah membayar pajak sesuai undang-undang secara ekonomis. Pajak merupakan transfer sumber daya, dalam hal ini sumber daya keuangan, dari sektor swasta ke sektor publik. Sistem pemungutan pajak yang digunakan di Indonesia saat ini adalah self assessment system yaitu suatu sistem pemungutan pajak yang memberi wewenang kepada wajib pajak untuk menentukan sendiri besarnya pajak yang terutang dengan salah satu cara yang mendorong wajib pajak bergerak aktif mulai dari menghitung, menyetor dan melaporkan sendiri pajak yang terutang.
Pajak merupakan -salah satu unsur biaya bagi suatu perusahaan sehingga dari kacamata bisnis biaya pajak harus diminimumkan agar tidak mengurangi maksimalisasi keuntungan. Semakin tinggi pajak yang dibayar akan semakin berkurang ketersediaan dana perusahaan yang berakibat semakin mengecilnya cash flow perusahaan. Cashflow harus diupayakan bernilai positif karena operating cash flow yang bernilai positif adalah salah satu cermin kesehatan suatu perusahaan.
Salah satu cara untuk mencapai hal tersebut adalah dengan dilakukannya tata cara perencanaan pajak (tax planning ). Tax planning dilakukan dengan memanfaatkan pengecualian-pengecualian yang diizinkan oleh undang-undang No. 36 tahun 2008 tentang Pajak Penghasilan sehingga perencanaan pajak tersebut tidak mengarah pada penggelapan pajak.
Penelitian ini merupakan penelitian kualitatif, dimana dalam penelitian ini memberikan penjelasan lebih mendalam mengenai fenomena pentingnya perencanaan perpajakan dalam suatu badan usaha untuk mengurangi biaya pajak dengan tanpa melanggar peraturan perundang-undangan yang ada. Dengan menggunakan panduan wawancara yang dilakukan dengan Direktur Keuangan dan observasi langsung di perusahaan tempat penelitian, dianalisis kondisi perusahaan dalam perhitungan pajak saat ini, direkonstruksi kembali dengan sepenuhnya memenuhi unsur peraturan perpajakan dan dilakukan pula apabila perhitungan pajaknya menggunakan perencanaan pajak tanpa melanggar koridor-koridor hukum yang berlaku.
Berdasarkan analisis yang dilakukan, didapatkan hasil bahwa sangat kuat alasan bagi para wajib pajak terutama wajib pajak Badan untuk melakukan kegiatan perencanaan perpajakan dalam kaitannya melakukan efisiensi sumberdaya terutama sumberdaya keuangan yang ada demi menjaga tingkat kesehatannya.
Kata Kunci : Perencanaan Pajak, Net Operating Cash Flow, Metode Perhitungan PPh Pasal 21, Tunjangan, Perlakuan Pendapatan, Perlakuan Biaya
Tracking Activities for Data Verification of Motorized Vehicles Not Re-Gisterin in Bekasi City, West Java, Indonesia
Full text linkThis research was conducted to determine the level of effectiveness of tracing implementation activities in order to verify the accuracy of data on motorized vehicles that did not re-register in an effort to support the regional tax stimulus policy provided by the Regional Revenue Agency of West Java Province in the face of the COVID-19 pandemic in Bekasi City. This study uses a qualitative approach and descriptive research type by conducting library research and data collection using documentation on data obtained from related agencies. The results show that the West Java Provincial Government through the Regional Revenue Agency of West Java Province in an effort to relieve Motor Vehicle Taxpayers affected by the Covid-19 pandemic in 2020 has provided a Motor Vehicle Tax stimulus, including exemption from Motor Vehicle Tax fines and giving discounts in tax payments. Motorized Vehicles and Motor Vehicle Title Fee, provided that all data are validated. So that the public can enjoy the stimulus, the West Java Bapenda collaborates with various parties to conduct verification and validation of Motor Vehicle Taxpayer data with the level of the effectiveness ratio of these activities in 2020 of 77.01%, a decrease compared to the achievement in 2019 of 89.09% and in 2018 amounted to 82.14%
Analisis implementasi kebijakan sistem electronic customs declaration pada kantor pelayanan utama bea dan cukai tipe c soekarno hatta tahun 2022 sampai dengan 2024
Full text link(Analysis of the Implementation of the Electronic Customs Declaration System Policy at the Soekarno Hatta Type C Main Customs and Excise Service Office from 2022 to 2024)
This research analyzes the implementation of the Electronic Customs Declaration (e-CD) system at the Soekarno-Hatta Customs and Excise Main Service Office in 2022-2024. Soekarno-Hatta in 2022-2024. This research uses a qualitative qualitative method with a descriptive approach. Data was obtained through interviews with Customs officers, service users, and academics, as well as analyzing related documents. related documents. The results showed that implementation of e-CD has increased efficiency and transparency in the process of goods declaration. process of goods declaration. However, there are obstacles in its implementation, such as the low level of passenger awareness of declaration obligations, limited socialization, and technical challenges in the e-CD system. In addition, constraints also arise from the aspect of human resources, such as the number of officers who are still limited, especially during peak hours, as well as the need to increase the number of officers. limited number of officers, especially during peak hours, as well as the need to increase technical competence in managing the system. in managing the system. To overcome these obstacles, Soekarno-Hatta Customs has made various efforts, including increasing socialization through digital media and cooperation with airlines, optimizing the system with improvements to the airlines, optimizing the system by improving features and infrastructure, as well as strengthening training for officers. infrastructure, and strengthening training for officers. This research recommends a more massive socialization strategy and optimization of the verification system to increase service user compliance with regulations. verification system to improve service user compliance with customs regulations.
Abstrak
Penelitian ini menganalisis implementasi sistem Electronic Customs Declaration (e-CD) di Kantor Pelayanan Utama Bea dan Cukai Soekarno- Hatta pada tahun 2022–2024. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data diperoleh melalui wawancara dengan petugas Bea Cukai, pengguna jasa, dan akademisi, serta analisis dokumen terkait. Hasil penelitian menunjukkan bahwa implementasi e-CD telah meningkatkan efisiensi dan transparansi dalam proses deklarasi barang. Namun, terdapat kendala dalam penerapannya, seperti rendahnya tingkat kesadaran penumpang terhadap kewajiban deklarasi, keterbatasan sosialisasi, serta tantangan teknis dalam sistem e- CD. Selain itu, kendala juga muncul dari aspek sumber daya manusia, seperti jumlah petugas yang masih terbatas terutama saat jam sibuk, serta perlunya peningkatan kompetensi teknis dalam mengelola sistem. Untuk mengatasi kendala tersebut, Bea Cukai Soekarno-Hatta telah melakukan berbagai upaya, antara lain peningkatan sosialisasi melalui media digital dan kerja sama dengan maskapai penerbangan, optimalisasi sistem dengan perbaikan fitur dan infrastruktur, serta penguatan pelatihan bagi petugas. Penelitian ini merekomendasikan strategi sosialisasi yang lebih masif dan optimalisasi sistem verifikasi guna meningkatkan kepatuhan pengguna jasa terhadap regulasi kepabeanan
ANALISIS EFEKTIVITAS PERENCANAAN PAJAK PADA PERHITUNGAN PAJAK PENGHASILAN BADAN PT. EMPAT SEKAWAN LOGISTICS TAHUN 2023
Full text linkPT Empat Sekawan Logistics is suspected of being less efficient in managing tax savings because it relies entirely on freelance services for fiscal and tax reporting, especially in fiscal corrections and income tax calculations. This study examines the effectiveness of tax planning at PT Empat Sekawan Logistics in calculating Corporate Income Tax, addressing inefficiencies due to reliance on freelance services for fiscal reporting. Using a descriptive quantitative method, the research evaluates the company’s tax planning effectiveness, identifies obstacles such as differing interpretations of tax regulations, and reviews measures to address these challenges. Findings reveal that the company saved IDR 39,931,811 in taxes in 2023 through effective tax planning. To overcome obstacles, tax officers engage in discussions with authorities to align perceptions before implementing tax strategies
Evaluasi Penerapan Sistem Digitalisasi Pemungutan Pajak Reklame Dalam Meningkatkan Pendapatan Asli Daerah Kota Bekasi Tahun 2024
Full text linkBekasi City as an autonomous region in West Java Province has great potential in Regional Original Revenue (PAD), one of which is through billboard tax collection. Billboards are media that convey information to the wider community and are installed along roads that contain messages or information. Prior to the implementation of the digitalization system, billboard tax revenue in Bekasi City experienced inconsistencies between target and realization. For this reason, since 2022, the Bekasi City Government began implementing a digital system in billboard tax collection. This study aims to evaluate the implementation of a digitalized billboard tax collection system in increasing Regional Original Revenue (PAD) in Bekasi City in 2024. This research uses William N. Dunn\u27s evaluation theory with the dimensions of effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. This research method uses descriptive qualitative. The results showed that after the implementation of the digitalization system, the effectiveness of billboard tax collection was quite effective, with a realization achievement of 98.95% in 2024, where the tax target and realization also increased. Obstacles found include low understanding and awareness of taxpayers, lack of literacy, and lack of socialization of the system. Efforts made to overcome these obstacles are continuous education, simplifying procedures, and increasing supervision and technical services.
Analisis Strategi Peningkatan Penerimaan Pajak Restoran Kota Bekasi Tahun 2020 Di Masa Pandemi Covid-19 (Studi Kasus Pada Badan Pendapatan Daerah Kota Bekasi)
Full text linkThis study is conducted to analyze the Strategy for Increasing Bekasi City Restaurant Tax Revenue in 2020 During the Covid-19 Pandemic at Regional Revenue Agency of Bekasi City. The results of this study indicate where the strategy formulation and implementation in the restaurant tax revenue in its application did not run well, especially during the Covid-19 pandemic. Indeed, in 2018 to 2019 there was an increase by 3.94% but the return there is a decrease in 2020 of 7.7%. In this study, the writer applies theory of strategy by Kotten, which according to him can be classified into four points: organizational strategy, program strategy, resource support strategy, and institutional strategy. A qualitative approach with a descriptive method was used in this study. The data collections in this study were by observation, documentation, and interviews. The results of this study indicate that the strategy for increasing Bekasi City Restaurant Tax Revenue in 2020 did not run well, as can be seen from the failure to achieve the targets that have been set due to the large number of Restaurant Taxpayers who do not know about the SIPDAH program
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