Tax Object Research Articles

Analisis perhitungan dan pencatatan penerimaan Bea Perolehan Hak atas Tanah dan Bangunan di Badan Pendapatan Daerah Kabupaten Minahasa

Land and Building Acquisition Fee (or BPHTB) is an important source of regional income to support development in Minahasa Regency. This research aims 1) To find out the calculation of fees for acquiring land and building rights at the Regency Regional Revenue Agency Minahasa. 2) To find out the system for recording fees for acquiring rights to land and buildings at the Regency Regional Revenue Agency Minahasa. The data analysis method used in this research is the descriptive analysis method with data collection methods, namely interviews and documentation. The research results show that the calculation of BPHTB is carried out after the NPOP is determined as the basis for taxation minus the Non-Taxable Tax Object Acquisition Value (NPOPTKP) of IDR 60,000,000 for each taxpayer and IDR 300,000,000 for rights due to inheritance or testamentary grants. Then multiplied by a rate of 5%. The calculation has been carried out in accordance with the regulations, namely Minahasa Regency Regional Regulation Number 2 of 2011 concerning Land and Building Acquisition Fees. Recording of BPHTB receipts is adjusted to the taxes received and recording is carried out through proof of deposit, which can be in the form of a Deposit Certificate (SKS) from a bank or bank statement, all payment data is then inputted into the application system digitally. The BPHTB transaction or receipt recording system uses the BPHTB application system which is integrated with the land registration service system by the National Land Agency (or BPN).

ACHIEVING THE LEGAL OBJECTIVE OF WITHHOLDING INCOME TAX ON FOREIGN YOUTUBE VIDEO CREATORS FOR VIDEO UTILIZATION INCOME SOURCED IN INDONESIA

<p>One of the digital economy transactions is the transaction on YouTube monetization received by video creators based on viewers in a source country. Overseas video creators do not pay Income Tax (PPh) in Indonesia on income from Youtube videos sourced in Indonesia because there is no physical presence of the video creator in Indonesia and no identified income as a tax object on which the Indonesian tax authorities impose PPh on the overseas video creator. This condition creates legal uncertainty, injustice, and loss of benefit for Indonesia as a source country due to the loss of potential PPh revenue from the digital market. Currently, Article 32A of the General Provisions and Tax Procedures (KUP) Law has provided a formal tax law to be able to appoint other parties as PPh withholders. However, the implementation is not yet possible because the material tax law is not yet sufficient to designate other parties, such as Google, which are not domiciled and have no permanent establishment in Indonesia as PPh withholders. To achieve legal objectives, the PPh Law as material tax law needs to be strengthened to provide legal certainty in the PPh withholding on foreign video creators and create justice and benefits for Indonesia as one of the source countries for video creators' income. Strengthening the PPh Law is conducted by amending the provisions of Article 26, Article 2 paragraph (4), and Article 4. The amendment to the PPh Law does not result in revisions of the P3B Indonesia and other countries since the allocation of taxation rights for royalty income from the source country has been regulated in the P3B. Furthermore, the government could make implementing regulations regarding the PPh withholding by other parties on income from the utilization of content copyrights received by YouTube video creators.</p>

Burp tax: Regulation and revenue potential in Indonesia

The increasingly urgent phenomenon of climate change requires concrete actions from various sectors, including the livestock sector which is a significant contributor to greenhouse gas emissions, particularly methane. This study explores the potential of implementing Burp Tax in Indonesia as a regulatory mechanism to reduce methane emissions from beef and dairy cattle farms. By referring to New Zealand's experience as a Burp Tax pioneer, this study analyzes the policy scheme that includes tax subjects, tax objects, tariffs, and fair and efficient collection mechanisms. In addition, this study identifies various obstacles that may be faced in the implementation of Burp Tax in Indonesia and provides recommendations to support the national commitment in achieving the Zero Emission target in 2045/2060. The research used qualitative methods with literature study data collection techniques. The research concludes that there is great potential for the imposition of Burp Tax, so that in addition to being a form of effort to reduce methane emissions from beef and dairy cattle farms, Burp Tax can also increase the portion of state revenue from the taxation sector. The specific tariff scheme is IDR30/KgCH4 with tax subjects in the beef and dairy cattle farming sector, including individuals with 30 cows and business entities. However, it is important to note that the imposition of Burp Tax may have an economic impact on livestock business actors and affect the price of meat and milk commodities. Therefore, further studies are needed regarding the potential and impact of Burp Tax implications in Indonesia. The results of this study are expected to make a significant contribution to the development of sustainable taxation policies that are responsive to the challenges of climate change.

Tax Optimization of Starred Hotels as an Effort Increasing Regional Original Income in the District West Manggarai

This research aims to examine the inhibiting factors in optimizing star hotel tax on local revenue and analyze the efforts and strategies undertaken so that star hotel tax collection increases and runs optimally. This research is a qualitative descriptive study. Data was collected through interviews and strengthened by literature study. The results of the research show that there are obstacles in optimizing star hotel taxes in increasing local revenue, namely limited human resources from the West Manggarai Regency Regional Revenue Agency, both as bailiffs, appraisers and inspectors, then there is still non-compliance by star hotel taxpayers in paying and reporting the tax. The existence of these obstacles means that efforts need to be made, including: improving the quality of tax collectors, coordinating with related agencies, socializing regional regulations to taxpayers regarding star hotel taxes, and intensifying tax assessments and inspections of star hotel tax objects. Researchers also recommend strategies for optimizing star hotel taxes to increase local revenue, including: expanding the revenue base, increasing supervision, and increasing the quality and quantity of employees at the West Manggarai Regency Regional Revenue Agency.

Triumph in taxing times? Linked transatlantic two-level games and the taxation of the digital economy

ABSTRACT In October 2021 136 countries reached a political agreement to transform the global tax regime for the first time since its creation. The disconnect between the digitalized economy and the global tax system was a key driver of the agreement, but it was not sufficient as negotiations only a few years earlier had failed to address the problem. This article advances a three-part explanation to resolve this puzzle. First, developments on one side of the Atlantic changed the default conditions and so increased support for compromise in the other. Second, those changes enhanced the bargaining power of higher-tax jurisdictions relative to lower-tax ones. Third, the Biden administration saw securing a multilateral agreement on minimum corporate taxes as a way to realize domestic tax objectives. The linking of the issues gave it an incentive to compromise on taxing the digital economy and paved the way for agreement.

Socialization of PBB-P2 Receivables Collection in Tegal Regency

One of the problems that is often faced by Land and Building Taxpayers (PBB-P2) in paying taxes is the amount of PBB-P2 payments owed. To be able to find out the amount of the outstanding PBB-P2 payment, it is necessary to understand the tax subject, tax object, tax object exemption, and the PBB-P2 rate owed. Through Community Service, it is hoped that the Village Head as a Taxpayer can understand the amount of payments that must be paid to the outstanding PBB-P2 and provide socialization to the villagers so that taxpayers from various villages in Tegal Regency can obey in paying PBB-P2. Thus, through this service, it will provide understanding to the participants to be able to pay tax arrears and be obedient in paying taxes afterwards. The target of this service is the Village Head of Tegal Regency. This activity will be held on Tuesday, August 13, 2024 at 09.00 WIB until it is finished. The results of the service activities showed that there was an increase in understanding of PBB-P2 tax subjects, tax objects, exemptions for PBBP2 tax objects, filling out tax object notification letters (SPOP) to the calculation of urban rural land and building taxes (PBB-P2) and the taxes collected could be implemented properly.

THE ECONOMIC AND LEGAL NATURE OF THE MINIMUM TAX LIABILITY

The relevance of the study of the economic and legal nature of the minimum tax liability is due to several factors. Firstly, being relatively new for Ukraine, this type of tax has not yet been sufficiently studied by scholars. Secondly, due to the specifics of the object of taxation, the introduction of the minimum tax liability significantly affects the taxation of farmers – owners of agricultural land and land users, producers of agricultural products, who are among the most vulnerable segments of the population. Thirdly, such a reform of the tax burden on business entities in agriculture, as one of the sectors most affected by Russia's armed aggression, requires a thorough analysis of its timeliness and appropriateness. This necessitates a study of theoretical and practical aspects, potential risks of introducing the minimum tax liability, as well as the formulation of proposals for solving problematic issues in this area, which is the purpose of the study. The research methodology includes a number of methods of scientific knowledge: the philosophical (dialectical) method, general scientific methods (the method of analysis and the formal logical method), as well as methods related to special scientific methods (formal legal and comparative legal). Results. The study of the economic and legal nature of the minimum tax liability concluded that there is a tendency to expand the range of taxpayers. In particular, at the expense of individuals – members of private farms. The article proves that such innovations lead to the loss of existing tax privileges for farms and increase the tax burden for these entities. The authors identify the risks of introducing a minimum tax liability, including incentives for farmers to alienate agricultural land or transfer it to other persons, alienation of farmers from the main means of production, and increased unemployment. It is established that the introduction of the minimum tax liability under the existing conditions is a violation of the fundamental principles of tax legislation of Ukraine. The generalisations obtained can be used to amend the tax legislation and will be useful in conducting scientific research on tax and agricultural legal relations.

China’s Green Finance: new in fiscal and legal regulation

Having embarked on the formation of an “ecological civilization”, the People’s Republic of China pays special attention to environmental legislation, the creation of a modern system of “green” economy and “green” finance. The effectiveness of legal regulation of environmental relations largely depends on the availability of financial guarantees of relevant environmental standards. One of these guarantees is the environmental protection tax, recently introduced in the fiscal system of the People’s Republic of China.The article analyzes the main elements of this tax — taxpayers, the object of taxation, rates, the procedure for calculating and paying, system of tax benefits. Special attention is paid to the specifics of tax administration, the organization of cooperation between tax authorities and environmental protection authorities, the interaction of tax control and environmental monitoring.

The volitional aspect in the emergence of taxpayers’material subjectivity – basic reflections

The article considers the significance of volitivity in the setting up of tax subjectivity (personality) in terms offactual (resp. substantial) taxpayer – the one upon whom the tax obligation rests. The author specifies four methodsof identifying the tax personality – incl. objectivistic, behavioral, equitable, and subjective – in order to outlinethe field of analysis. In case that the object of taxation includes factual and, in particular, economic events orconditions, the will of the subject participating therein as a taxpayer/taxable person (or otherwise) may be, andindeed proves to be, of essential significance. The author argues that the subject who is willing to become a taxpayer/taxable person becomes such a subject even when acting under an error-of-law (phantom taxpayer) or whenacting in bad faith if participating in an event (condition) that objectively is not subject to taxation and yet (s)he/it has submitted the related tax return – unless such subject has quit or lost this status under jurisdiction proceedings.In case that a subject has unconsciously participated as a taxpayer in a third-party tax fraud, whilst (s)he/itshould otherwise have been aware of it, (s)he/it may not be a taxpayer/taxable person anymore, which howevermay only be established through jurisdiction proceedings. To conclude, if a subject is willing to be a factual (substantial)taxpayer, (s)he/it becomes a taxpayer (taxable person) even if (s)he/it has submitted a tax return thatspecifies, in particular, the tax obligation related to events (conditions) not subject to taxation

The Influence of the Motor Vehicle Tax Reduction Program and Exemption of Name Transfer Duty on Taxpayer Compliance in the City of Banjararu, South Kalimantan

Tax is a mandatory contribution that applies to every tax on tax objects and the proceeds received from the tax are handed over to the government. In essence, national development in a country is carried out by the community together with the government. The aim of this research is to determine the effect of reduced motor vehicle tax and exemption from transfer of title fees on taxpayer compliance. This research uses quantitative research based more on data that can be calculated to produce a solid quantitative assessment. With measurement using a Likert Scale. The samples in this research were 100 motor vehicle tax payers. This research questionnaire was tested using validity and reliability tests. Hypothesis testing data analysis uses multiple linear regression. Based on the results of hypothesis testing, it can be concluded that tax whitening has a positive and significant effect on taxpayer compliance. Exemption from transfer of name fees has a positive and significant effect on taxpayer compliance. And simultaneously, the variables of taxpayer whitening and exemption from transfer of name fees have a positive and significant effect on taxpayer compliance. This program can support the Banjarbaru city government to maximize revenue in the tax sector. For further research, you can use other variables in research on taxpayer compliance because in this study it only had a small effect of 41.2%, the remaining 58.8% was influenced by other variables.

Особенности налогообложения интернет-торговли

The article discusses new forms of platform interaction: online store and marketplace. To these concepts are given the definitions/ Was identified fundamental distinctive feature such as the transfer of the product ownership. An analysis of trading enterprises was carried out and those types of enterprises that implement distance trading were identified. Important attention in the article is paid to the issue of income generation as the object of tax and accounting. An example of the formation of income in the book of accounting of income and expenses (KUDiR) is given. In conclusion, the main threats to the taxpayer are presented in view of the specific application of accounting provisions.

Analysis of Land Tax in The Plantation Sector Viewed from Islamic Economic Leaders

This research is concerned with how land and building taxes affect the plantation sector in Indonesia by following one of the economic thought leaders Abu Yusuf in achieving justice. The researchers applied literature research or content analysis. Land and Building Tax for the Plantation Sector in Indonesia is seen from the point of view of Abu Yusuf because the idea will create justice for taxpayers, even though the tax must be paid 0.5% based on the Sales Value of the Tax Object (NJOP). The muqasamah system presented by Abu Yusuf pays more attention to details, starting from the type of land, soil fertility, irrigation, seasons, and price fluctuations at harvest, to ensure fairness in tax collection. If the muqasamah system is implemented in Indonesia, which has the character of an agrarian country, then state revenue from the plantation sector tax will have great potential. The concept put forward by Abu Yusuf is still very relevant to Indonesia, particularly in land and building taxes in the plantation sector. Therefore, the concept of Abu Yusuf can be considered by the Indonesian government in establishing policies related to land and building taxes in the plantation sector nationally

Analisis Persepsi Karyawan Pada Penerapan Undang-Undang Nomor 7 Tahun 2021 Tentang Harmoni Sasi Peraturan Perpajakan (Studi Persepsi Karyawan WNJ.ID tentang Penggunaan Nomor Induk Kependudukan (NIK) Sebagai Nomor Pokok Wajib Pajak (NPWP))

Tax, which is defined as a contribution to the state that can be enforced through law, has two functions, namely the budgetary function and the regular function. As a budgetary function, taxes act as a source of state revenue, which can then be used to finance state activities. Therefore, the size of the tax that can be collected has very important implications for the number and quality of activities that can be carried out by the state. The tax ratio in Indonesia is low because Indonesian citizens are less aware of registering with the Tax Service Office (KPP) and obtaining a Taxpayer Identification Number (NPWP), so that there are many economic activities that should be tax objects but are difficult or cannot be detected by the tax authorities. The growing shadow economy activities can cause state losses, because shadow economy actors are generally separated from the tax authorities, thus eliminating the obligation to pay taxes. The taxation system in Indonesia which is self-assessment in nature encourages taxpayers to have self-awareness to report and pay their tax obligations in their role and support state revenues in order to achieve the common welfare of the people. To report and pay tax obligations, taxpayers must have a Taxpayer Identification Number (NPWP) as tax identity. Taxpayer Identification Number (NPWP) is a number given to taxpayers as a means in tax administration which is used as personal identification or Taxpayer identity in carrying out their tax rights and obligations, Taxpayer Identification Number (NPWP) is a means in tax administration which used as personal identification or taxpayer identity, each taxpayer is only given one taxpayer identification number. Taxpayer identification numbers are also used to maintain order in tax payments and in supervising tax administration, so that taxpayers' Taxpayer Identification Numbers (NPWP) obtain several other direct benefits, such as paying taxes in advance (installments\tax credits) on external taxes. paid when the taxpayer goes abroad, as a requirement when processing a trading business permit (SIUP), and as one of the conditions for creating a checking account at banks, taxpayers who do not register to obtain a taxpayer identification number are subject to witnesses in accordance with the provisions of tax laws and regulations. The survey results show that respondents have a positive perception regarding the benefits of the policy of integrating Population Identification Numbers (NIK) into Taxpayer Identification Numbers (NPWP) in increasing efficiency and ease in processing tax documents, verifying identity, the number of documents that need to be prepared, and access to services. online tax.

The Urgency of Heavy Equipment Tax Regulations Judging From Law Number 1 of 2022

The State, through the Government, both Central Government and Regional Government, has a function in providing services to the community (public service). Public services can take various forms, both physical and non-physical services. Through good public services, national and state life will become conducive and orderly. Besides that, public services require costs, one of which comes from taxes. Taxes are a reciprocal mechanism between the Government and the Community in the context of public services. One of the taxes discussed in this research is Heavy Equipment Tax (PAB). Initially, heavy equipment tax regulations were included in Law 28/2009 where heavy equipment was included in the motorized vehicle category. There is a Constitutional Court Decision Number 15/PUU-XV/2017 which cancels the phrase that heavy equipment is included in motorized vehicles and since then heavy equipment is no longer subject to heavy equipment tax, but Law 1/2022 has been issued which includes heavy equipment as a tax object. This research is normative legal research that uses a statutory approach and a conceptual approach.

Strategy of the Regional Financial and Asset Management Agency in Increasing Bima City's Original Regional Income

This research aims to analyze the Strategy of the Regional Financial and Asset Management Agency in Increasing Bima City's Original Regional Income. The research method used in this research is descriptive qualitative. The research results show the strategy of the Regional Financial and Asset Management Agency in an effort to increase Regional Original Income, namely the strategy set by the Regional Financial and Asset Management Agency in increasing Regional Original Income is Intensity and Assistance where the Regional Financial and Asset Management Agency must first strengthen all forms of regulations regions related to their Regional Original Income as a reference in determining them. Carrying out data collection on all tax objects because some have already been recorded, but if there is a change in the value, the Regional Financial and Asset Management Agency automatically has to re-register the data again. Carrying out audits of taxpayers, namely issuing letters regarding tax assessments for collection. If there is no response from the taxpayer, they will carry out an inspection. Creating a digital channel called Regional Tax Transaction Electronification to make it easier and help the community, but unfortunately this strategy is still in process and has not yet been realized.

Imām al-Māwardī’s View on the Concept of Taxation (Kharaj) in al-Aḥkām Sultḥāniyyah

Throughout the course of history, spanning centuries, taxation (kharāj) as sources of income of the state is significantly influential in the development of Islamic civilization. Within Islamic civilization, various principles governing the fundamental aspects of the state system, specifically in finance (fiscal and monetary) are formulated. The policy regulating state finance, with a particular focus on taxation, serves as evidence of the foundational principles of Islamic governance aimed at achieving justice and welfare for the people. The state taxation system arose due to the expansion of Islamic territories and the acquisition of spoils of war obtained by Muslims, whether through peace treaties (fay’) or warfare (ghanīmah). Therefore, this research aimed to analyze the concept of taxation in Islam, with a particular focus on al-Aḥkām as-Sultḥāniyyah by Imām al-Māwardī. The conclusion drawn was that the theory of taxation had several advantages; firstly, the thoughts of Imām al-Māwardī regarding taxation were forward-looking, specifically in terms of the flexibility in determining the tax object by adapting it to the conditions of the tax object and subject. Secondly, the imām's conceptualization of taxation remained highly contextual, making it relevant for contemporary application.

Implications of the WTO and EU fuel taxation reforms for a European fishing fleet: effects, side-effects and alternative approaches from an input–output analysis of the Galician (northwest Spain) fleet

The World Trade Organization (WTO) and European Union (EU) have both put forward tax reforms that impact fisheries’ fuel costs, which are similar in the object of taxation but quite different in the externalities addressed, goals, scope, exemptions or tax rates, creating an opportunity to compare the effects and discuss the alternatives. These proposals are the result of long and intense debates in political, social and academic spheres. However, certain aspects remain unclear. First of all, the number of empirical studies is still limited, particularly considering that fisheries governance is subject to heterogeneous management systems and institutional contexts creating room for different potential outputs. Second, coastal states have no fiscal competence beyond 12 miles, which limits the scope of the reforms to small scale fleets (SSF). All in all, the economic consequences for the fleets remain unclear. To this end, we will build on the Galician fishing sector (NW Spain) input–output tables to discuss the direct impacts, effects and side effects of these reforms on a representative European fleet. Flaws identified in both initiatives mean that targeted externalities will not be corrected and, moreover, additional ones, such as distributional effects penalising SSF or fuel spillovers, could be boosted. Alternative policy approaches are discussed.

EVALUATION OF THE ACHIEVEMENT OF MOTOR VEHICLE TAX TARGETS IN ONE-STOP ADMINISTRATION SERVICES OFFICE CIKANDE SERANG BANTEN

Purpose - This study aims to determine and analyze how variance between the target and the realization of motor vehicle tax revenue Design/methodology/approach - This research approach is descriptive by using data types quantitative, this study was conducted with data received from the Office SAMSAT Kabupaten Serang in the form of data on the number of targets and tax realization Motorized Vehicles so as to provide a fairly clear picture of analyze and compare with existing theory. Research data that carried out in the form of primary data and secondary data. Data analysis techniques used in the form of quantitative descriptive analysis techniques. Finding - The results of the study show that seen from the realization of tax revenue Motor Vehicles for 2015-2019 are still below the targets set, this shows that the performance is carried out by SAMSAT Kabupaten Serang Regency in collecting motor vehicle tax not optimal. Motor vehicle tax revenue is revenue which has the greatest contribution in increasing Regional Original Revenue (PAD). Lack of awareness of taxpayers to report tax objects his motorized vehicle. In this case the taxpayer also tends to delay payment or tend to avoid payment. Originality -

Учетная политика как основной инструмент оптимизации налоговых платежей в компаниях агрохолдинга

The features of taxation of agricultural enterprises are considered. The characteristic features of an agricultural holding as an object of taxation are listed. The necessity of tax optimization in the companies forming it is justified. The possibilities of accounting policy from the point of view of tax optimization are considered. It is proposed to improve the methodological elements of accounting policy for the purposes of tax optimization of agricultural holding companies.

Penentuan Goodwill Pendekatan Dua Kolom dengan Memperhitungkan Unsur Pajak Penghasilan pada Laporan Keuangan Kombinasi Bisnis

The assets and liabilities of the acquiree and the acquirer are combined because of the business merger. The value of goodwill will be recognized if there is a discrepancy between the entire investment value and the value of assets and liabilities recognized, or equity eliminated. Financial Accounting Standards No. 22 of 2014 solely considers the fair value of the net assets purchased for determining goodwill. The aim of this study is to define the amount of goodwill is determined using the two-column approach in PSAK 22 2014 when considering the income tax aspect of a business combination because, in accordance with the tax law, a business combination is an object of income tax. This study is qualitative descriptive that relies on doing literature reviews pertaining to the computation of goodwill. From the discussion's findings, it can be inferred that the acquirer would recognize more tax debt when assets and liabilities are combined, increasing goodwill. The calculation of goodwill when accounting for income tax components may be expressed algebraically: goodwill = consideration provided + prior ownership plus non-controlling interests plus taxes due minus net assets. Theoretically, the result is that the amount of goodwill recognized and recorded will increase in proportion to the amount of tax debt that is recognized when assets and liabilities are combined. The amount of tax that must be realized by the acquirer is implied managerially to be proportionate to the net assets that the acquirer has acquired.