Imposition Of Income Tax Research Articles

Imposition Of Income Tax On Tiktokers Based On Tax Regulations In Indonesia

The virtual world has provided various benefits and new opportunities in various fields of human life. One of these opportunities is through social media. As social media platforms have grown, many people are now changing their careers to become content providers. Beyond just seeking pleasure, Tiktok has given its users a ton of options to earn a living. Creative industry players get enormous opportunities to earn income from Tiktok through the various content they create. Tax responsibilities have emerged for Tiktokers because of the increase in persons switching occupations to become Tiktokers and benefit/earn from Tiktok in Indonesia. This research uses a normative juridical approach with statutory and factual approaches. Based on this research, it can be concluded: First, the imposition of income tax on the Tiktoker profession adheres to a self-assessment system, thus the calculation processes up to reporting are completed directly by the Taxpayer in compliance with the relevant laws and regulations. Tiktokers carry out their job by doing evaluations and advertising things that they have praised. Tiktokers then get rewarded for the review videos he has made and uploaded. This is then what is income or profit for Tiktokers. Tiktokers can be subject to the provisions in Article 21 UUPPh in calculating their Income Tax, where this provision applies to artistic workers and those who do not have an agency, as well as freelancers and private employees.

Tinjauan Yuridis Pengenaan Pajak Penghasilan dalam Non Fungible Token (NFT) di Indonesia

This research is to find out and analyze NFT as an object of income tax in Indonesia and the Indonesian Government's efforts to realize it. Through the normative juridical method, research was produced that the essence of the income obtained from the NFT is income that goes into the object of income as contained in article 4 paragraph (1) of Law Number 36 of 2008 concerning Income Tax, however, the imposition of income tax in NFT transactions is still self-assessment, where taxpayers must calculate, pay and report independently, considered prone to causing non-compliance of taxpayers due to a lack of correct understanding regarding the mechanism of taxation. Until now, Indonesia does not yet have regulations that can accommodate the development of digital financial assets and products, especially for NFTs so it is prone to causing taxpayer non-compliance because special tax regulations have not been established regarding income from NFTs.

KEBIJAKAN PENGECUALIAN PAJAK DIVIDEN: KABAR BAIK ATAU BURUK BAGI INVESTOR

The issuance of Omnibus Law Policy is predicted to be an effective policy in simplifying regulations, especially in the field of taxation. This study aims to find out in depth the perceptions of various parties regarding the implementation of PMK No. 18 regarding Exceptions from the Imposition of Income Tax on Dividends. Researchers try to map the problem from various perspectives, including investors, securities companies, tax consultants, tax officials and academics. The research was conducted using a qualitative approach with structured interview techniques. The results show that this Exemption of Dividend Tax policy is beneficial for corporate taxpayers, while for personal taxpayers it still tends to be detrimental because the administration is too complicated. So that policy makers need to review the implementation of Minister of Finance Regulation. In addition, the results of the study also show that although in the short term this policy has the potential to reduce Government revenues from the tax sector, in the long term this policy has the potential to accelerate national economic growth, especially after the Covid-19 pandemic. This research can be a reference for the government and academics in implementing policies in the field of taxation.

Pengenaan Pajak Penghasilan (PPH) atas Peralihan Hak atas Tanah atau Bangunan

The imposition of income tax on land and buildings is the imposition of tax with applicable provisions and is carried out by individuals or legal entities. The purpose of this study is to reveal the regulation regarding the imposition of income tax on the transfer of rights to land and or buildings and the mechanism for imposing income tax on the transfer of rights to land and or buildings. The research method used is normative legal research with a statutory approach and a conceptual approach. The sources of legal materials used are primary, secondary and tertiary sources of legal materials. The materials that have been obtained are then analyzed using qualitative analysis techniques where the assessment is carried out deductively, in order to produce data that is descriptive analytical. The results of the study reveal that the regulation regarding the imposition of income tax on land and buildings is carried out in accordance with the provisions in Article 4 paragraph (2) letter (d) of the Income Tax Law, in which the imposition of taxes is absolute. On this basis, the imposition of income tax including the nature, amount and procedure for its payment, as well as its withholding and collection is regulated by PP. 71 Year 2008. And the mechanism of imposition of taxes has been regulated in PP no. 34 of 2016 especially in article 2 paragraph (1).

Pengenaan Pajak Penghasilan di Indonesia (Pasal 21 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan)


 
 
 Every county has the same goal, namely to create the wlfare of its people. Especially in Indonesia, which is a rule of law based on Pancasila and the 1945 Constitution. The issue stated in the preamble to the 1945 Constitution states the general welfare on the basis of social justice. Then besides that there is the aim of the state which is the common interest of all the people, so that the costs that msu be incurred to realize state programs are also shared responsibility. To cover state expenditures in order to realize its programs, the state seeks financing by collecting taxes. One of them is from the imposition of income tax. Income tax is regulated in Law Numbers 36 Years 2008. One of the types of distribution is Income Tax Article 21 (PPh 21), which regulates taxes on income in the form of salaries, wages, allowances, and other payments that are obtained by individual tacpayers. Domestic individuala in connection with work or position of services and activities.
 
 

Pengenaan Pajak Penghasilan terhadap Pengusaha dalam Transaksi Perdagangan Online (E-commerce) Studi Pengusaha Online di Yogyakarta

This research was conducted to examine the imposition of income tax on entrepreneurs in online trading transactions. This study aimed to know online entrepreneurs’ perceptions regarding the implementation of e-commerce income tax. This study employed semi-structured interview techniques to obtain the necessary information in data collection. The informants in the study were selected by purposive sampling, and they came from KPP Pratama Yogyakarta, Tax Consultants in Yogyakarta, Tax Experts in Yogyakarta, Information Technology Experts in Yogyakarta, and Online Business Entrepreneurs domiciled in Yogyakarta. This study’s findings revealed that the income of online business entrepreneurs is the tax’s object, and the collection is the same as other tax collections. Online entrepreneurs agreed to be taxed but only within specific transaction limits.
 Keywords: Income Tax; Taxpayer’s Awareness; E-Commerce.

PENGENAAN PAJAK PENGHASILAN ATAS WARIS DAN HIBAH DALAM PENGALIHAN HAK ATAS TANAH DAN/ATAU BANGUNAN DI KOTA PADANG

<p><em><span>Income Tax (PPh) is one of several types of tax, which is one of the primary sources of state revenue for development, which aims to improve the welfare and prosperity of the people. Income Tax (PPh) is regulated in Government Regulation number 34 of 2016. Where in each transfer of rights carried out by the taxpayer will be subject to Income Tax, but there is a transfer of rights excluded from the imposition and collection of Income Tax as stipulated in the Director-General of Taxes Regulation Number 30 / PJ / 2009, namely the removal of reasons due to inheritance and grants to blood families in a </span></em><em><span lang="PT-BR">straight</span></em><em><span> line. From this income tax collection, it is necessary to know some problems that arise. The issues, namely First, how is the imposition of Income Tax on inheritance and grants in the transfer of rights to land and buildings in the City of Padang. Second, is the Constraint in imposing income tax on estate and concessions in the removal of rights to land and buildings in the City of Padang. The research method used is an empirical juridical approach, and this research is descriptive-analytical as well as collecting data in the form of document studies and field research. Based on the results of the study, it was found that: The imposition of income tax on inheritance and grants in the transfer of rights to land and buildings in Padang city can be excluded from tax collection by submitting an income tax certificate for inheritance and donations between blood families in a straight line. Constraints in imposing Income Tax on estate and awards in the transfer of rights to land and or buildings in the city of Padang, are still taxpayers who have an NPWP but do not report their annual SPT and there are taxpayers who are not registered at the Tax Office and do not have NPWP, which causes the SKB application to be rejected or not granted.</span></em></p>

IMPLEMENTATION OF INCOME TAX ON VIRTUAL OFFICE IN INDONESIA

A virtual office is a service that provides rent of business addresses, receptionist services, call forwarding services, mailing services, and also provides a rent of meeting room for company usage. In terms of Income Tax Law, Virtual Office has clearly and firmly not been set. This study aims to analyze virtual office treatment for taxing purposes, that is, to be treated as a service or a rent. It also checks the imposition of Indonesian Income Tax on a virtual office. This study uses a qualitative approach with data collection through in-depth interviews and literature studies. The results of this study indicate that the virtual office fulfills the requirements of rents and services. A virtual office can be treated as rent if there is Article 4 paragraph (2) on the rent and land building. Meanwhile, if the virtual office does not provide room usage, it can be treated as a management service. The imposition of income tax on a virtual office which is considered as a service is subject to Article 23 Income Tax on management service. How to determine the virtual office in general and the treatment in income tax.

Harmonization of regulation in water territorial management becoming a fair economic benefit distribution towards regional autonomy

The extent of Indonesian territorial waters along with its natural wealth inside brings economic benefit, yet on the other side it invites problems. Especially with the existence of regional autonomy, the competition to obtain the economic benefit causes fiercer competition between regions. The competition causes the division emergence of marine areas which implicates towards the fate of fishermen. This relates to their catchment area, imposition of income tax, and technical restriction on fishing. This research used normative approach by emphasizing the comparative study of water territorial arrangement in various regions. Based on the research, in autonomy region which has marine water, they regulate the object very detail and there are some which exploit their area. The detailed and thorough regulation with its practice sometimes cause the territorial waters dispute among the regions. It causes a confusion for the government or fishermen in obtaining the economic benefit of their own water. Hence, in level of regulation, it needs a legal harmonization between autonomy regions in utilization of water territorial. In practical level it often needs coordination to create fair economic benefit for the stakeholders.

Note on the Consumption Tax Exemption for Virtual Currency

This note outlines the recent amendments to the Payment Services Act and their effect on virtual currency transactions in Japan. The authors discuss the forthcoming exemption of virtual currency to cash exchange transactions from Japan’s consumption tax, and the imposition of income tax on virtual currency transactions.

Pajak Penghasilan Orang Pribadi Usaha Mikro dan Kecil di Indonesia: Kebijakan dan Implikasi

Income Tax, whether it is personal or business entities taxpayers, with circulation up to 4.8billion rupiah is 1 percent and the final since July 1, 2013 according to the Government Regulation number 46 year of 2013 (PP46). This paper analyzes the implications of this regulation for micro and small businesses taxpayer with the category of gross circulation to 600 million rupiah. From the research that is conducted by the method of comparative research, descriptive and document analysis, it is showed that this regulation can reduce the compliance cost due to the simplicity of the calculation. However, the imposition of income tax according to the PP 46 is higher than before this regulation is applied for personal entities taxpayer of micro and small business with a turn over up to 600 million rupiah. On the other hand, for personal entities taxpayer of middle business, with the highest circulation, the imposition of income tax is lower

The Long and Winding Road: A Century of Centralisation in Australian Tax

This paper charts the part by which the Australian Commonwealth Government has been able to effectively centralise the imposition of income tax in Australia, with the sanction of the Constitution and the courts.