Income Tax Article Research Articles

Analisis perhitungan dan pelaporan Pajak Penghasilan Pasal 22 atas pengadaan barang pada Dinas Pendidikan Daerah Provinsi Sulawesi Utara berdasarkan PMK Nomor 59/PMK.03/2022

The North Sulawesi Province Regional Education Service is one of the government institutions that plays an important role in the collection of taxes on behalf of the government. In the current year, this third party is required to withhold, deposit, and report the tax owed on a monthly basis or during the relevant tax period. This research was conducted with the aim of determining the calculation and reporting of Income Tax Article 22 at the Regional Education Office of North Sulawesi Province, based on PMK Number 59/PMK.03/2022. This research employs a qualitative descriptive analytical method based on the results of interviews with several research informants. The findings indicate that the North Sulawesi Province Regional Education Service adheres to the applicable regulations in calculating Income Tax Article 22. However, there are discrepancies in the reporting process, whereby the reporting is submitted to BKAD (Regional Financial and Asset Agency) and not directly to KPP Pratama.

Withholding Tax System of Income Tax Article 4 Paragraph (2) on Lottery Prizes and Savings Interest at PT Bank SulutGo

Withholding Tax System of Income Tax Article 4 Paragraph (2) on Lottery Prizes and Savings Interest at PT Bank SulutGo

REVIEW OF ASPECTS OF THE TRANSFER PRICING METHOD AT THE COCA-COLA COMPANY RELATED TO THE EMBEDDED ROYALTY ON THE SALE OF CONCENTRATES (CASE STUDY ON UNITED STATES COURT JUDGMENT)

The Australian Tax Office (ATO) imposed withholding tax on what is considered an Embedded Royalty implied in the purchase transaction of Pepsi Australia's concentrate to Pepsi Singapore based on the United States Tax Court Judgment Number 31183-15 where the Internal Revenue Service (IRS), the Tax Authority in America, won the case against The Coca Cola Company by correcting the subsidiary's profit level using a fair price level approach to the profits of other independent bottling companies. The purpose of this study is to examine the court's Judgment can have direct implications for companies that produce Coca-Cola drinks in Indonesia. the research method used is qualitative with a literature study, namely by analyzing books, documents, news articles, national and international journals, and laws that are directly related to the research theme. This research concludes that the purchase of concentrate contains Embedded Royalty which can be subject to Income Tax Article 26 of the Income Tax

Literasi Wajib Pajak Tentang Tarif Efektif Rata-rata pada Pemungutan PPh Pasal 21

Income Tax 21 with an average effective rate scheme is the average tax rate actually paid by taxpayers after taking into account applicable deductions and deductions. This study aims to analyze taxpayer knowledge about Income Tax Article 21 with an average effective rate scheme. This type of research is a descriptive research with a qualitative approach. Data collection was carried out through interviews and observations. The results of this study show that the public's understanding of Income Tax 21 effective tariff scheme on average is low. This is caused by uneven dissemination of information or socialization from the government and tax officials.

Persepsi Wajib Pajak Terhadap Penerapan Ter PPH Pasal 21

This study aims to analyze the perceptions of taxpayers by conducting surveys using questionnaires and analyzing the perceptions of these taxpayers regarding the existence of a regulatory change in the Income Tax Law that examines the application of Income Tax Article 21 TER as the basis for calculating income tax. This research uses descriptive methods. The sampling procedure uses purposive sampling technique. The sample and population used in this study are taxpayers who have worked, taxpayers who have been registered as taxpayers, and who have paid & deposited at least once. 216 respondents were obtained. The research results of this study are (i) taxpayers have an agreed perception of the tax socialization of taxpayers on the application of Income Tax Article 21 TER (ii) taxpayers have an agreed perception of the understanding of tax regulations on the application of Income Tax Article 21 TER (iii) taxpayers have an agreed perception of taxpayer awareness of the application of Income Tax Article 21 TER.

Factors affecting taxpayers to engage in tax evasion on income tax article 25

This research aims to identify the factors that influence tax evasion in Indonesia using a literature review approach. The phenomenon of tax evasion has become a serious issue that negatively impacts state revenue and creates injustice among taxpayers. In this study, the researchers examined six relevant journals to identify and categorize the factors influencing tax avoidance behavior by corporate taxpayers and their perceptions of tax evasion. The results indicate that tax rates, the fairness of the tax system, and subjective norms significantly influence tax evasion behavior. The higher the tax rate and the lower the fairness of the tax system and subjective norms, the greater the tendency for taxpayers to engage in tax evasion. Meanwhile, technology and information, discrimination, and understanding of taxation do not have a significant impact on tax evasion. This research emphasizes the need for the formulation of fairer and more effective tax policies to enhance tax compliance. Further research with a more representative sample is needed to strengthen these findings and to delve deeper into the role of technology and information, as well as the understanding of taxation in reducing tax evasion in Indonesia.

Manajerial Keuangan dalam Pengelolaan Pajak berlandaskan Sistem Informasi Akuntansi pada Perusahaan Swasta di Semarang

This study analyzes financial management in a private company in Semarang through information management systems in payroll administration. The data were divided into five categories: general, finance, accounting, sales administration, and accounting. The analysis method used was information system analysis with five steps, including monitoring, business processes, task delegation, independent verification, and capture procedures. The business process involves several entities in the application of VAT, Income Tax Article 21, and Income Tax Article 23. The delegation of tasks is considered ineffective because the number of employees is not proportional to the volume of work, which has a negative impact on the company's revenue. Supervision is carried out by the payroll department to ensure data accuracy. Supporting factors for the use of information management systems include information technology, user-friendly systems, top management support, and employee expertise. Conversely, inhibiting factors include lack of funds, declining number of tax employees, and ineffective division of tasks. An independence verification process was also conducted to ensure compliance with the prevailing tax laws in Indonesia.

Penerapan akuntansi pajak penghasilan pasal 23 berdasarkan PMK NO. 231/PMK 03/2019 pada Lembaga Penyiaran Publik TVRI SULUT

Tax is the country's largest source of income, there are several types of taxes that must be paid to the state, one of which is income tax article 23. Income Tax Article 23 is a tax imposed on income from capital, provision of services, rentals or gifts and awards, other than those deducted from income tax. Article 21. This research was conducted at LPP TVRI North Sulawesi, which is one of the television stations in North Sulawesi. The aim of this research is to find out whether the implementation of the North Sulawesi TVRI LPP is in accordance with applicable regulations. The research method used is descriptive qualitative. Research results obtained (1) Some calculations and deductions carried out by LPP TVRI North Sulawesi are not in accordance with the provisions of article 23 (2) Reporting carried out by LPP TVRI North Sulawesi is in accordance with the provisions of Article 23.

ANALISIS PENERAPAN PPN DAN PPh PASAL 22 ATAS PENGADAAN BARANG PADA BENDAHARAWAN NEGARA DEPUTI BIDANG INDUSTRI DAN INVESTASI, KEMENPAREKRAF

The purpose of this research, namely to determine the application of Value Added Tax (VAT) and Income Tax (PPh) Article 22 to the procurement of goods at the state treasurer of the Deputy for Industry and Investment, Kemenparekraf. The tax data used comes from year on 2022. Descriptive qualitative research was used in this research, with samples taken from one year of the research. According to the findings of the research, reporting is a problem point in the application of VAT and Income Tax Article 22 on the procurement of goods at the state treasurer of the Deputy for Industry and Investment, Kemenparekraf due to delays in reporting the Unified Periodic Tax Return on VAT and Income Tax Article 22. It is expected that state treasurers follow tax technical guidance and a qualified system is made which aims to minimize delays in reporting the Unified Periodic Tax Return on VAT and Income Tax Article 22

PELATIHAN PERPAJAKAN BREVET A&B BAGI ATLET (STUDI PADA ATLET GANTOLE PARALAYANG INDONESIA (PEPI) KABUPATEN BANDUNG BARAT)

Sportmen or athletes who receive or obtain income in connection with their participation in a competition or championship activity are obliged to carry out their tax obligations. Because athletes are included as individual tax subjects who receive income with deductions from Income Tax Article 21 and/or Article 26. Therefore, knowledge and technical skills are needed to carry out tax obligations properly and correctly. This activity was carried out as an embodiment of the Bandung Accounting Academy (A2B) in carrying out community service in accordance with the study program, namely tax accounting. The activity was entitled Tax Provision and Tax Training for Indonesian Paragliding athletes in West Bandung Regency. Organizing training, covering topics related to the field of taxation, as well as increasing the professional capabilities and competencies of HR in the scope of tax accounting for activity participants. Technically, this activity went according to target; all participants underwent the implementation process until completion, were declared to have passed, and were given a brevet A&B competency certificate.

Analisis Pajak Penghasilan Pasal 21 Sebelum dan Sesudah Penerapan Tarif Efektif Rata-Rata

Before January 1 2024 Income Tax Article 21 for permanent employees is calculated using the Director General of Taxes Regulation Number PER-16/PJ/2016. Starting January 1 2024 Income Tax Article 21 for permanent employees is calculated using Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023. This research is intended to examine whether there is a difference in the amount of Income Tax Article 21 which is calculated using Regulation of the Director General of Taxes Number PER-16/PJ/2016 when compared using Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023. This research is classified as a type of library research using two approaches, namely the statutory approach (statute approach) and the comparative approach (comparative approach). To make it easier to draw conclusions, a simulation was carried out to calculate the amount of Income Tax Article 21 on five permanent employee data using Director General of Taxes Regulation Number PER-16/PJ/2016 and using Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 of 2023. The results of the research show that the Income Tax Article 21 deducted for each tax period in the period January to November using the provisions of the Director General of Taxes Regulation Number PER-16/PJ/2016 is greater in amount when compared to using Government Regulation Number 58 of 2023 and Ministerial Regulations Finance Number 168 of 2023. On the other hand, for the December tax period, the amount of Income Tax Article 21 which is deducted using Regulation of the Director General of Taxes Number PER-16/PJ/2016 is smaller when compared to using Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 2023. Overall, for one tax year, there is no difference in the amount of Income Tax Article 21 of permanent employees deducted, whether using the Director General of Taxes Regulation Number PER-16/PJ/2016 or Government Regulation Number 58 of 2023 and Minister of Finance Regulation Number 168 Year 2023.

The influence of changes in the average effective rates of income tax article 21 on the effectiveness of taxpayer satisfaction and loyalty at KPP Pratama Gresik

The influence of changes in the average effective rates of income tax article 21 on the effectiveness of taxpayer satisfaction and loyalty at KPP Pratama Gresik

PPh Pasal 22 dan PPh Pasal 23

The aim of research into income tax articles 22 and 23 is to understand and analyze the financial and fiscal implications of the law on individuals and society as a whole. This research can cover various aspects, such as export and import activities, sales of production results, and how to calculate PPh Article 22 and PPh Article 23. Income Tax Article 22 is the payment of Income Tax in the current year which is collected by the government treasurer, certain agencies and Certain corporate taxpayers. Income Tax Article 23 According to Law Number 36 of 2008 is tax withheld on income received or earned by domestic taxpayers. This research can help identify weaknesses or inconsistencies in the tax system, which can lead to improvements and increased effectiveness. As well as identifying ways to increase community involvement in the tax decision-making process, which can lead to more inclusive and fair tax policies.

Influence of Tax Audit and Tax Collection on The Receipt of Income Tax Article 25 For Corpotare Taxpayers At KPP Pratama Prabumulih

Influence of Tax Audit and Tax Collection on The Receipt of Income Tax Article 25 For Corpotare Taxpayers At KPP Pratama Prabumulih

Pemenuhan Kewajiban Perpajakan Apoteker Pemilik Usaha Apotik Pasca Diundangkanya UU Cipta Kerja

In 2021 the government issued Minister of Health Regulation Number 14 of 2021 concerning Standards for Business Activities and Products in the Implementation of Risk-Based Business Licensing in the Health Sector (hereinafter abbreviated as Minister of Health Regulation No. 14 of 2021). In this regulation there are several changes, one of which is that the pharmacy must be owned by a pharmacist. If the pharmacy is not owned by a pharmacist, the capital owner may collaborate with the pharmacist by agreement before a notary. With this provision, there have been several changes for a pharmacist, one of which is regarding the fulfillment of tax obligations. Tax obligations for pharmacists who work only as pharmaceutical technical personnel, their tax obligations that must be fulfilled are only based on the KUP Law and Article 21 of the Income Tax Law Number 36 in 2008, which was most recently refined by Law Number 7 of 2021 concerning Harmonization of Tax Regulations. namely tax deductions by third parties, in this case by pharmacies. Meanwhile, with the Pharmacist's status as a Pharmacy owner, the fulfillment of his tax obligations will increase in accordance with Tax regulations, namely Business Entities. The problem is what if, during the course of the pharmacy business, the pharmacist who owns the pharmacy which was established based on the agreement resigns, what happens to fulfilling his tax obligations. In this regard, there are three problems that the researcher raises, first, what is the description of pharmacy ownership by pharmacists in West Sumatra, second, how to fulfill tax obligations for pharmacists as pharmaceutical workers and pharmacy owners in West Sumatra. third, problems encountered in fulfilling tax obligations by pharmacists who own pharmacies. In West Sumatra, the research uses research methods with an empirical juridical approach, descriptive research type, the data required is primary and secondary data as well as data collection techniques, interviews and document studies, data processing is carried out using qualitative analysis methods. The results of research on pharmacy ownership in West Sumatra are currently in various forms of business, namely Limited Liability Companies and Individual Businesses such as CVs and Firms so that ownership of Pharmacies is still owned by investors and currently there are 5 Pharmacies which are processing the extension of their Pharmacy Business Licenses and some have transferred their ownership to Children of financiers because they have completed their pharmacy studies, and there are also those who are currently processing business permits in the form of individual PT. Meanwhile, the tax obligations carried out by pharmacists as pharmacy business owners have not yet been implemented because currently pharmacies that use pharmacists as pharmacy owners with non-legal entity business forms are still in the process of processing their permits and legal entities. Problems encountered in fulfilling the tax obligations of pharmacists as business owners Pharmacies are still not visible, because the current status of Pharmacists still has the status of a Pharmaceutical Personnel, so their tax obligations are only limited to Income Tax Article 21.

ANALYSIS OF TAX COURT APPEAL DECISIONS ON INDIVIDUAL INCOME TAX ARTICLE 25/29 DISPUTES 2019 TO 2022

This research aims to analyze the development of Individual Income Tax (Pajak Penghasilan Orang Pribadi - PPh OP) disputes in the Tax Court, the characteristics of Individual Taxpayers (Wajib Pajak Orang Pribadi - WPOP) who file Individual Income Tax disputes in the Tax Court, and the factors causing Individual Income Tax Article 25/29 disputes. The research was conducted using the content analysis method. The results show that the development of the Personal Income Tax Article 25/29 decision in the period 2019 to 2022 in the Tax Court is as follows: experiencing an upward trend, based on the tax year appealed tends to experience a fluctuating trend, more in favor of the DGT, and 59.18% of the dispute value is below 4.8 billion rupiah. The characteristics of taxpayers who filed disputes are as follows: 86% are male, 21 taxpayers are identified as private employees, 21 taxpayers reside in DKI Jakarta, and during the trial at the Tax Court, 42 taxpayers used legal counsel. Disputes on Income Tax Article 25/29 (PPh OP) from 2019 to 2022 can be classified into two major classifications, namely formal and material disputes. Formal disputes are caused by the Appellant not knowing the fulfillment of tax obligations properly and correctly, the Appellant making mistakes / mistakes in filling out the tax return, and the Appellant not carrying out tax obligations. Meanwhile, in material disputes, the three biggest causes related to net disputes were caused by the absence of adequate evidence of mutations in the Appellant's account, differences in views and evidence in relation to share transactions, and the status of asset ownership.
 
 Keywords: Tax Court, Tax Court Decision, Tax Dispute, PPh OP, Individual Income Tax Article 25/29

Analisis Pemotongan, Penyetoran dan Pelaporan Pajak Penghasilan Pasal 23 pada PT. Wijaya Karya Beton Tbk PPB Sumatera Utara

One of the income taxes is Income Tax Article 23. In Income Tax Article 23 there is a process of withholding, depositing and reporting where if an error occurs in the process it can result in a shortfall in the amount of tax that should be deposited into the state treasury. Article 23 Income Tax Withholders are parties who pay income, namely government bodies, domestic corporate tax subjects, activity organizers, permanent establishments and other overseas representatives. This research was conducted at PT. Wijaya Karya Beton Tbk PPB. The aim of this research is to analyze the deduction, deposit and reporting of Income Tax Article 23 at PT. Wijaya Karya Beton Tbk PPB North Sumatra. The analytical method used is the descriptive method. Based on the research results, PT. Wijaya Karya Beton has implemented Article 23 Income Tax deductions and reporting in accordance with applicable tax regulations but PT. Wijaya Karya Beton TBK PPb North Sumatra in the implementation of income tax payment article 23 there are still things that are not on time, namely exceeding the deposit limit specified in Law Number 36 of 2008 concerning income tax article 23. In this research it can be concluded that PT. Wijaya Karya Beton has carried out its obligations properly in carrying out deductions and reporting Income Tax Article 23 and it is best that in carrying out the payment of income tax article 23 not exceed the deposit limit specified in Law Number 36 of 2008 concerning income tax article 23.

Analysis of Calculation, Deposit and Reporting Value Added Tax and Income Tax in Construction Service Companies: Case study on CV. ABC Kendari

This study aims to determine and analyze the application of Calculation, Deposit and Reporting of Value Added Tax and Income Tax at Construction Services Company CV. ABC Kendari Period Year 2022. This research uses a qualitative descriptive method. Data collection techniques through interviews and literature studies regarding tax data and financial reports of CV. ABC Kendari during the 2022 period. The results of this study indicate that the application of the calculation, deposit and reporting of Value Added Tax and Final Income Tax Article 4 Paragraph (2) that has been carried out by CV. ABC Kendari as a company that has been confirmed as a Taxable Entrepreneur is in accordance with the General Provisions and Procedures for Taxation and the current Legislation and every work completed is made a Tax Invoice in accordance with the value stated in the Pay Order or Disbursement Order received from the Government Agency or Office Treasurer as a service user.

Evaluasi Penerapan Perhitungan Pajak Penghasilan Pasal 21

This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of the Mardi Wiyata Malang Foundation. Sample selection using the purposive sampling method selected 19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because it makes deductions for PPh Article 21 that are too large. The proof is that the in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 - which exceeds the maximum limit for deductions for office expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer of the Mardi Wiyata Foundation, especially in the tax sector, does not understand the calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptive analysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.

EVALUATION OF TAX COLLECTION ON VERIFICATION SERVICES BY CRYPTOASSET VALIDATORS

The rise of cryptocurrencies has reshaped the global financial system, posing challenges in taxing crypto transactions and emphasizing the need for a unified and responsive regulatory framework. In response, Indonesia enacted PMK 68/2022 to regulate the taxation of crypto transactions. This qualitative research aims to evaluates the collection of Final Income Tax Article 22 on verification services by crypto-asset validators, based on “The Four Maxims” tax collection principle. Data were collected using in-depth interview with seven respondents, comprising four crypto-asset validators, two tax consultants, and one tax authorities as a form of triangulation. This study found that Article 22 Final Income Tax collection in Indonesia has met the convenience and efficiency principle of “The Four Maxims”. However, it failed to meet the criterion of certainty, owing to uncertainties in the definition and the method for calculating the tax basis. Also, the principle of equality is not realized due to the policy's focus on ease of administration and simplicity. The findings from this research are anticipated to assist tax authorities in formulating policies to enhance compliance among validators.