Income Tax Article Research Articles

ATURAN PERPAJAKAN ATAS NATURA DAN/ATAU KENIKMATAN DI INDONESIA: ISU DAN TANTANGAN

This research aims to identify various issues and challenges as a result of an adjustment within the imposition of Income Tax Article 21 (“PPh 21”) upon in-kind benefits in the form of treatment of benefits (facilities/service) and in-kind remuneration (goods), whereby prior to the enactment of Law Number 7 of 2021 on the Harmonization of Tax Regulation (“UU HPP”), in-kind benefits were not included as the object of PPh 21. This research focuses on the Ministry of Finance Regulation Number 66/2023 on Income Tax Treatment of Replacement or Reward in Connection with Work or Services Received or Obtained in the Form of In-Kind Benefits (“PMK 66/2023”) as a technical regulation derived from the UU HPP which regulates in more detail the imposition and collection of taxes on in-kind benefits. The provisions in PMK 66/2023 will be analyzed in a structured manner using the principles of an ideal tax system–consisting of: revenue productivity, equity, and ease of administration–in order to comprehensively identify the issues and challenges within the implementation of this regulation. This research concludes that the government's main goal in significantly changing the taxation rules on in-kind benefit is to meet revenue productivity. However, in fulfilling this, the principles of equity and ease of administration have not been properly realized, given the fact that there are number of issues in the PMK 66/2023, which need to be further addressed. Accordingly, this research provides theoretical and practical contributions to the further development of tax regulations on in-kind benefits, whereby expected to accommodate the various issues and challenges as identified in this research.

Analisis perhitungan, penyetoran dan pelaporan Pajak Penghasilan Pasal 22 atas pengadaan barang pada Balai Pengujian dan Penerapan Mutu Hasil Perikanan Bitung

Income Tax Article 22 (PPh Article 22) is a form of withholding or collection of tax carried out by one party against the taxpayer and is related to goods trading activities. The aim of the research is to determine the Calculation, Deposit and Reporting of Article 22 Income Tax on Procurement of Goods at the Testing Center and Implementation of the Quality of Bitung Fishery Products. The data analysis method used is the descriptive analysis method. The results of this research show that there are still errors in calculating and collecting PPh Article 22. Payments for income tax article 22 are made via the North Sulawesi Province KASDA application, but first create a billing code created by the UPTD treasurer via the tax e-billing application, but it is still there is a delay in depositing PPh Article 22, and in reporting income tax article 22 using the SPT made through the application

CALCULATIONS AND REPORTING FINAL PPh 4 Paragraph (2) PT SELENA CAHAYA GEMILANG SURABAYA

This research aims to determine the calculation and reporting of PPh Article 4 Paragraph (2) of PT Selena Cahaya Gemilang. The method used in the research is descriptive - qualitative, namely describing how to calculate and report Final Income Tax Article 4 Paragraph (2) with the provisions of PP No. 46 of 2013, and PP no. 23 of 2018. The research results show that PT Selena Cahaya Gemilang earns income not exceeding IDR 4,800,000,000.00, the amount of PPh owed by PT Selena Cahaya Gemilang is IDR 3,660,467.00 for the period January to December 2018, so PT Selena Cahaya Gemilang uses the 0.5% Final Income Tax facility.

Analisis Perencanaan Pajak Melalui Metode Penyusutan Untuk Menghitung PPh Pasal 17 Perusahaan Jasa Konstruksi Sebagai Upaya Meminimalkan Beban Pajak Pada PT. Bisma Indo Raya Surabaya Tahun 2022

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in the research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp. 1,030,470,668, with corporate income tax article 17 amounting to Rp. 226,703,547, resulting in a profit after tax of Rp. 803,767,121. While the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp. 609,820,542 with corporate income tax article 17 of the company amounting to Rp. 134,158,319, so obtained profit after tax amounting to Rp. 475,652,223. Calculating the profit after planning tax due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp. 107,049539, so that the profit after tax is Rp. 379,539,272. So the difference in efficiency of paying income tax if using the straight line depreciation method is Rp. 92,545,228, whereas if using the decreasing balance depreciation method it is Rp. 119,654,009. So the declining balance is smore effective to use because it can provide greater tax reduction efficiency to the company.

ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT MBC TAHUN 2020

This research aims to find out whether the deduction, deposit and reporting of Income Tax Article 21, Article 23 and Article 25 of PT MBC has been in accordance with the provisions of the Tax Regulation applicable in Indonesia. Data collection techniques are obtained through in-field research, interviews, documentation, literature studies. The type of research used is qualitative research with descriptive methods. The results of this study showed that the withholding and reporting of income tax article 21, article 23, and article 25 conducted by PT MBC was in accordance with the applicable tax provisions. In terms of the compliance of taxpayers from depositing and reporting, PT MBC has delays and corrections in the deposit and reporting of Income Tax Article 21 and Article 23. In Income Tax Article 25 there is no delay and has been in accordance with KEP-537 / PJ / 2000.

ANALISIS KEWAJIBAN PPH 21, 23 DAN 4 AYAT 2 PT NICK 2020

This research aims to find out how the NICK company which is engaged in cold storage rental has carried out its tax obligations as stipulated in the current tax regulations in Indonesia. This study was also conducted to test compliance with the deposit and reporting of PT NICK's Tax Period Tax Return on these three tax aspects in fulfilling their tax obligations as corporate taxpayers. This study uses a qualitative method. Qualitative methods are research methods based on post-positivity, which are used to study the state of natural objects where researchers will use them as key instruments, data collection techniques that are carried out in a combined manner. This type of research uses descriptive research and the data sources used are secondary data and primary data. The results of this study indicate that PT NICK has carried out its tax obligations on these three aspects and is in accordance with the applicable tax regulations. The three aspects of taxation include PPh 21, PPh 23 and PPh 4 paragraph 2. However, it appears that PT NICK's calculations and withholdings have been found to have underpaid income tax article 21 from January to December 2020.

Analisis Perencanaan Pajak Melalui Metode Penyusutan untuk Menghitung PPh Badan Pasal 17 Perusahaan Jasa Konstruksi Sebagai Upaya Meminimalkan Beban Pajak pada PT. Bisma Indo Raya Surabaya Tahun 2022

This research aims to analyze tax planning using the depreciation method to calculate corporate income tax article 17 as an effort to minimize the tax burden. The data analysis technique used in this research is quantitative descriptive. The data source used in this research is primary data. This research was conducted at PT. Bisma Indo Raya which is located on Jl. East Gayungsari No.16 Surabaya (Behind the PKB Building). The results of this discussion show that the total profit before tax before tax planning from depreciation is Rp.1,030,470,668, with corporate income tax article 17 amounting to Rp.226,703,547, resulting in a profit after tax of Rp.803,767,121. while the calculation of profit after tax planning because there is a correction of depreciation costs using the straight line method, the total profit before tax after tax planning from straight line method depreciation is Rp.609,810,542 with corporate income tax article 17 of Rp.134,158,319, so a profit is obtained after tax amounting to Rp.475,652,223. Calculating profit after tax planning due to correction of depreciation costs using the declining balance method, the total profit before tax after tax planning from depreciation is Rp. 486,588,810 with corporate income tax article 17 of Rp.107,049,538, so the profit after tax is Rp.379,539,272. So the difference in efficiency of paying income tax if you use the straight line depreciation method is Rp.92,545,228, whereas if you use the decreasing balance depreciation method it is Rp.119,654,009. So the declining balance method is more effective to use because it can provide greater tax reduction efficiency to the company

Implementation of Latent Gaussian Model in the Forecasting Process

This research aims to determine the implementation of the Latent Gaussian Model in the forecasting process. This research focuses on developing a forecasting model using the Multivariate Latent Gaussian Model (LGM) approach with shared components. which offers a more accurate representation without the assumption of stationarity and cointegration as it accommodates random components in the model. The forecasting results for the five KPPs are considered to have a very good level of accuracy with MAPE values < 10%. This shows that LGM can achieve reliable forecasting when applied to the real life problems. This condition supports forecasting and can be an effective and targeted benchmark. The Latent Gaussian Model using the Bayesian Approach in parameter estimation can be utilized in forecasting Personal Income Tax Article 25/29. This is supported by the highly accurate MAPE value of 0.01%. The implementation of the developed model is not limited to forecasting Personal Income Tax Article 25/29. but can also be used in various other fields. With its hierarchical structure. the Bayesian approach proves to be an effective method for addressing complex modeling challenges.

Penerapan Hukum Dasar Pengenaan Pajak Penghasilan Pasal 22 Undang-Undang Nomor 36 Tahun 2008 Tentang Pajak Penghasilan Pada Usaha Perkebunan Kelapa Sawit

This study discusses the basic law on the basic object of imposing income tax Article 22 of Law Number 36 of 2008 concerning Income Tax on oil palm plantation businesses. The purpose of this study is to determine whether the application of the basic law of imposition of Article 22 income tax is in accordance with the provisions of the applicable legislation. The research method used is the juridical-normative method, built on scientific disciplines and the workings of normative law, namely legal science whose object is the law itself, namely Article 22 Income Tax on oil palm plantations. Basic regulation of the imposition of Income Tax objects Article 22 of Law Number 36 of 2008 concerning Income Tax which is described through the Minister of Finance Regulation Number 16/PMK.010/2016 the Vagueness of Legal Norms Normatively a regulation is considered certain because it is made and implemented rationally and clearly, so there is a need for certainty of legal norms on the basic law of the basic object of imposition of Article 22 Income Tax. Keywords: Income Tax Article 22, Fresh Fruit Bunches, Vagueness of Legal Norms.

Analysis of Calculation, Withdrawal and Reporting of Income Tax Article 23 For Cleaning Services at PT. Pelindo I Belawan Branch

The purpose of writing this final assignment is to find out whether calculating, withholding and reporting PPh Article 23 for cleaning services at PT. Pelindo I Belawan Branch in accordance with Law no. 36 of 2008. The data collection methods used in preparing this final assignment are secondary and primary methods. The research was conducted at PT. Pelindo I Belawan Branch. The data analysis technique in this research is descriptive qualitative. Cleaning services are one of the services that are subject to withholding from Income Tax Article 23 in accordance with Law no. 36 of 2008 concerning income tax. The imposition of the Article 23 Income Tax withholding rate which is withheld by PT. Pelindo I Belawan Branch is 2% of the gross amount. Because ISS Indonesia as the service vendor has a NPWP. The results of the research are that the imposition of Income Tax Article 23 on cleaning services provided by PT. Pelindo I Belawan Branch is in accordance with Law no. 36 of 2008.

Tax Planning Analysis on Corporate Income Tax Article 25 At PT Unoson Manado

Tax planning is to minimize the tax burden and implement tax compliance, such as calculating, paying, and reporting the tax payable correctly and punctually. PT Unoson Manado received the SP2DK for the fiscal year 2020 with several findings, including the underpayment of Corporate Income Tax. It is caused by the error of calculating the tax burden. This research will determine whether the tax planning could prevent the calculation error in the subsequent fiscal years. The research design used in this research is qualitative with a descriptive approach. The result of this research shows that there are several things on the fiscal income statement of PT Unoson Manado for the year 2020, such as the costs are not fully specified, there is a difference in the calculation between the commercial depreciation and fiscal depreciation, and analyzing on the applicable tax regulations has not been thoroughly done. Therefore, doing the tax planning with its steps and reconciliation can prevent the calculation error in the subsequent fiscal years.

Implementation of e-Bupot Unifikasi for income tax article 23 at xyz apartment management agency

XYZ Apartment Management Agency, a non-profit organization, relies on collecting Management Fees from Resident Association members to fund the management and maintenance of Strata Title buildings. In the process of managing these properties, the agency avails various services, necessitating the deduction of Income Tax Article 23. This study aims to examine the procedures involved in calculating, paying, and reporting Income Tax Article 23 and the implementation of the e-Bupot Unifikasi system at XYZ Apartment Management Agency. Data collected covers the period from April 2022 to April 2023. A descriptive qualitative analysis method was employed, involving data collection from XYZ Apartment Management Agency, followed by an assessment of compliance with relevant tax regulations. This method was chosen because this research wants to describe the conditions that would be observed in the field more specifically, transparently and in depth. The study reveals that the current process of calculating, paying, and reporting Income Tax Article 23, using the e-Bupot Unifikasi system at XYZ Apartment Management Agency, does not align with the prevailing tax regulations. This non-compliance impacts in the imposition of administrative sanctions in the form of interest and fines on the XYZ Apartment Management Agency.

Analysis of Income Tax Accounting Treatment Article 22 for Procurement of Goods at the North Minahasa Education Service

In Indonesia, tax is an obligation that must be paid by every citizen. One type of income tax collected by the government originating from the APBN/APBD is Income Tax Article 22. This study aims to analyze the accounting treatment of Income Tax Article 22 at the North Minahasa Education Office. The data analysis method used in this research is a qualitative descriptive method. The results of the study show that the calculation of Article 22 Income Tax on the purchase of goods has been carried out properly in accordance with Minister of Finance Regulation Number 34/PMK.010/2017, for the recording of Article 22 Income Tax has been recorded correctly and in accordance with generally accepted principles. The deposit of Article 22 Income Tax has been carried out on time and the Article 22 Income Tax reporting has not been delayed so that it complies with applicable regulations.

Evaluation of Income Tax Incentives (PPh) Article 21 In the Midst of The Covid 19 Outbreak at PT Sanipak Indonesia

The government made regulations regarding income tax incentives for income tax article 21 as outlined in PMK No.110/PMK.03/2020, this is the impact of covid 19. COVID (Coronavirus Disease) 19 is a virus that causes respiratory infections in humans from the common cold to serious illnesses. Since the Covid-19 outbreak found in Wuhan, China in 2019 has affected the economy of the entire world, including Indonesia. Therefore, the government made a new regulation regarding income tax incentives for article 21 income tax. The author conducted research using a descriptive method so that the results obtained were data on PT Sanipak Indonesia employees who received article 21 income tax incentives and data on PT Sanipak Indonesia employees who did not receive article 21 income tax incentives. A total of 445 employees who did not receive article 21 income tax incentives. Employees who do not receive income tax incentives article 21 are mostly because they do not have an NPWP.

Assessment and Recommendations for Enhancing Compliance in Income Tax Article 21 Calculations: A Case Study of XYZ Hospital

XYZ Hospital, situated in Medan City, North Sumatra Province, is a private healthcare facility established with the vision of delivering exceptional services to fulfill the health requirements of the community. In the context of compensating specialist doctors, XYZ Hospital employs the PPh Article 21 calculations. This study seeks to assess and analyze whether XYZ Hospital in Medan has accurately executed PPh Article 21 calculations and to identify the challenges encountered in this process. Data collection involved interviews with XYZ Hospital in Medan, utilizing NVivo software and a framework of matrices for analysis. The findings indicate that the computation of Income Tax Article conducted by XYZ Hospital in Medan deviates from the stipulated legal rate of 5%. Identified obstacles include a lack of precision in the financial department’s calculations. Additionally, XYZ Hospital in Medan has implemented efforts to enhance its understanding of taxation and to adhere to applicable tax regulations.

Analisis Pajak Penghasilan (PPH) Pasal 23 Atas Jasa Freight Forwarding PT. Gerbang Sinergi Prima

This research will be discussed the Income Tax Article 23 withholding treatment and calculation considering the Freight Forwarding Service activities. the authors conducted an analysis of the suitability of the practice of withholding tax carried out by PT Gerbang Sinergi Prima . The research method used is descriptive quantitative method that uses primary data with data collection techniques through field observations and interviews. The analysis tool used is the calculation of income tax based on the Regulation of the Minister of Finance Number 141 / pmk.03 / 2015 and Law Number 7 Of 1983 on Income Tax which was last amended by the Act Number 36 of 2008 requires every company as a taxpayer to do withholding of PPh 23 by 2% of the gross amount (Income). The result of analysis income tax subjected to PPh 23 for freight forwarding service activities PT Gerbang Sinergi Prima is suitable to Income Tax Article 23 tax code of withholding treatment and calculation Taxpayer which has NPWP but not for Taxpayer which has not NPWP.

ANALISIS PAJAK PENGHASILAN PASAL 21, 23, 25 PT MBC TAHUN 2020

This research aims to find out whether the deduction, deposit and reporting of Income Tax Article 21, Article 23 and Article 25 of PT MBC has been in accordance with the provisions of the Tax Regulation applicable in Indonesia. Data collection techniques are obtained through in-field research, interviews, documentation, literature studies. The type of research used is qualitative research with descriptive methods. The results of this study showed that the withholding and reporting of income tax article 21, article 23, and article 25 conducted by PT MBC was in accordance with the applicable tax provisions. In terms of the compliance of taxpayers from depositing and reporting, PT MBC has delays and corrections in the deposit and reporting of Income Tax Article 21 and Article 23. In Income Tax Article 25 there is no delay and has been in accordance with KEP-537 / PJ / 2000.

Tax Management on Income Tax article 21 at PT Cahaya Abadi Lestari

Tax is a source of state revenue for the implementation of government and development activities as well as a stimulus for economic activity. Revenue from the tax sector greatly supports the implementation of development in various sectors as a form of government service to the community. Income tax is a type of tax collected by the government based on law number 36 of 2008. Income tax has great potential for the government in the taxation sector, income tax (PPh) includes general income tax, PPh 21, PPh 22, PPh 23, PPh 24, PPh 25, PPh 26. The purpose of this study is to find out whether the calculation and reporting of income tax at PT.Cahaya Abadi Lestari is in accordance with law No.36 of 2008. Research Methods, The method used in this research is descriptive quantitative. From the results of this study it is known that with the existence of tax management on PPH 21, the company is able to carry out the process of calculating, recording and reporting taxes in terms of PPh 21 income tax in accordance with the current Tax Law and policies.

PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PENGHASILANPASAL 22 ATAS PENGADAAN BARANG IMPOR

The study aims to analyze the application of the calculation and reporting of income tax article 22 onthe procurement of imported goods at PT. Wicaksana Sentra Linkindo. The data used in this research isquantitative derived from secondary data in the period 2016 - 2018 with a descriptive approach anddata collection techniques through interviews and documentation. The results of the study show that thecompany has implemented the calculation and reporting of income tax article 22 according to the ratesstated in the tax regulations for chain products and generators. But in terms of collecting income taxarticle 22 on the procurement of goods with pump purchase partners it has not been properlyimplemented in accordance with PMK Number 34/PMK.010/2017.

Perception of State Civil Apparatus towards Income Tax Article 21: Maximum Four Tax Theory Approach

This study aims to determine the perception of ASN towards the collection of Income Tax Article 21 whether it is in accordance with the theory put forward by Adam Smith, namely the Theory of Four Maximum Taxes. This study uses a qualitative descriptive data analysis method with data collection techniques, namely interviews. Researchers conducted interviews with taxpayers who work at the Mamajang Sub-District Office, Makassar City. Based on the results of this study, it can be concluded that the collection of Income Tax Article 21 on ASN can generally be stated to be in accordance with the theory of "Four Maximum Taxes". This is assessed based on the four criteria, namely equity, certainty, convenience of payment, and economics of collection.