Tax Invoice Research Articles

PENGELOLAAN PAJAK PERTAMBAHAN NILAI PADA TRANSAKSI PENJUALAN (STUDI KASUS : PT ELSISCOM PRIMA KARYA JAKARTA)

The Tax Invoice issued by the seller is used as proof of levies on the payable VAT that must be deposited in each Tax Period to the State Treasury. With this state policy, it is expected that PT Elsiscom Prima Karya Jakarta as a corporate taxpayer will become more aware and support the target of tax revenue for the continuity of the country's development and implementation. The data that the authors obtained in this study are 2017 and 2018. The type of research and data collection techniques used are by conducting field research in the form of observations, interviews, and documentation, literature review and other supporting information. The purpose of this study is to determine the management of Value Added Tax on sales transactions and reporting of Value Added Tax in companies that are in accordance with the provisions of Law Number 18 of 2000 concerning Value Added Tax. The results of the authors obtained in this study are PT Elsiscom Prima Karya Jakarta has contributed to the state in implementing Value Added Tax for each business activity and in sales transactions which is one of the tax obligations that must be carried out by the company

MEKANISME PENGKREDITAN PAJAK PERTAMBAHAN NILAI ATAS FAKTUR PAJAK MASUKAN MANUAL

This final assignment discusses the mechanism of crediting of Input Tax on Manual Tax Invoice by Taxable Enterprise who have used e-Faktur according to Fiskus and response from PT XYZ on SP2DK issued by Fiskus and Crediting Input Tax system according to the prevailing taxation regulation. The results of the analysis can be concluded that according to Fiskus on Manual Tax Invoice cannot be Tax Credit on e-Faktur , while PT XYZ has responded that the transaction opponents has not yet required to issued Electronic Tax Invoice and according to the prevailing taxation regulation, as long as the Tax Invoice fulfilled criterions of Article 9 paragraph (2b) of VAT Law then the Tax Invoice can be a Tax Credit.. Keywords : Tax Credit, Taxable Entrepreneur for VAT Purposes, Manual Tax Invoice, electronic Tax Invoice

PERTANGGUNGJAWABAN PIDANA ATAS PENYALAHGUNAAN PEMBAYARAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) OLEH PEJABAT PEMBUAT AKTA TANAH (PPAT)

This journal is entitled as Criminal Liability for Misappropriation Payments for the Acquisition of Land and Building Rights (BPHTB) by Official Certifier of Title Deeds (PPAT). Normative juridical legal research was applied in this study. The approach used in this problem is the legal approach (statute approach), case approach (case approach), and conceptual approach (conceptual approach). 
 The background study of this thesis is about the problem for the notary as the Official Certifier of Title Deeds / Land Deed Official (PPAT) who is involved in a criminal act. There are several cases of tax evasion and also fictitious tax invoices. One of the cases in this case is the PPAT in Semarang, which ended is subject to criminal acts of Corruption. It was proved by the tax payment money when he should have paid the tax but not paid and she did some data manipulation to enrich himself. In order to establish an action as a violation against the law, the loss of state finances or just against the law has an item belonging to another person in his power, where the goods are not from the proceeds of crime. Based on this background, there are two main issues, namely How does the Ratio Decide in court decisions related to cases of misuse of BPHTB payments made by PPAT and What is the validity of the sale and purchase deed if BPHTB tax invoice and PPh (final) falsified?

Manajemen Sistem Monitoring Pembayaran Hutang Pembelian Untuk Estimasi Pengeluaran Sebagai Pendukung Keputusan

The development of information technology has recently experienced such rapid development, this is followed by the development of information media that continues to grow. Companies are always required to follow this development in order to improve service quality and company performance. At present, various companies are required to pay taxes according to the rules that have been determined as a form of the company's obligation to the state. Problems that often occur in the company are uncontrolled po and tax invoices, so that often there is an overpayment of tax debt from what should be, and this causes delays in decision making, so that financial planning in payment of purchase debt. To be able to overcome this problem, a computerized system is needed to monitor the purchase debt calculation system as a decision support for expenditure estimation. To be able to realize this, it takes several design steps by analyzing the procedures that are running, building a system design with usecase diagrams, activity diagrams, squen diagrams and class diagram designs as a form of data storage center which can then be processed automatically so that it becomes the basis for decision making. Then implemented by building a web-based system that can be used in the company. The expected benefits are the creation of a system that is able to run effectively and efficiently, as well as being able to print reports quickly and accurately, so as to reduce problems that often occur in the company.

Pengaruh Surat Ketetapan Pajak Kurang Bayar, Surat Tagihan Pajak dan Pengusaha Kena Pajak Terhadap Penerimaan Pajak

This study aims to determine the effect of underpaid tax assessment letters, invoices and entrepreneurs subject to value added tax with notification as a moderating variable. The respondents of this study were 38 employees of KP2KP Dharmasraya. Underpayment tax assessment letters, tax taxes, tax invoices for value added tax receipts with notification, underpaid tax assessment letters, have a positive effect on value added tax receipts with notification as moderating variables at KP2KP Dharmasraya. While the notification letter on the receipt of value added tax, assessment of value added tax tax with a notification letter as a notification of moderating variables of negative influence on KP2KP Dharmasraya

A Study on Duplicated Application and its Unconstitutionality of Administrative Order Punishment and Punishment for Tax Evasion - Focusing on Regulation in relation to the Unlawful under-reporting and Tax Invoice -

A Study on Duplicated Application and its Unconstitutionality of Administrative Order Punishment and Punishment for Tax Evasion - Focusing on Regulation in relation to the Unlawful under-reporting and Tax Invoice -

Tax Payers’ Knowledge Towards Value Added Tax in Nepal

Value added tax (VAT) has been the most essential choice as an ingredient of tax reforms of developing countries like Nepal, which leads to revenue enhancement and sustainable economic development. As VAT was a new concept in Nepal, a comprehensive taxpayer education program was launched to impart knowledge regarding the various aspects of VAT to parliamentarians, industrialists, businesspersons, consumers as well as various sections of the society. The study used descriptive and survey research design. Data were collected through questionnaires. Statistical tools were used to make a proper analysis. It is found that more than 88 percent of respondents are aware enough to ask tax invoice after purchasing goods or services. Most of them ask for tax invoice to get the authenticity of sellers. VAT must be successful and this largely depends upon the public awareness, honesty, faith and morality of tax officials and the business community. There is a need for willpower and action. It is also found that taxpayers’ awareness programme and tax education play prime role to increase the VAT revenue in Nepal.

Por que pedir a nota fiscal? A influência da campanha sua nota valedinheiro sobre a conscientização tributária

O que motiva o contribuinte a pedir a nota fiscal? O principal objetivo deste trabalho buscou verificar em que medida a campanha cearense Sua Nota Vale Dinheiro conscientiza seus participantes da importância social de solicitar o documento fiscal. Para tanto, replicou-se o modelo estatístico utilizado em estudo com política pública de mesma natureza – Todos com a Nota / Pernambuco – para fins de mensuração da proporção de participantes conscientizados pela campanha. Os dados comportamentais foram obtidos através da aplicação de survey junto a uma amostra de 391 usuários. Por meio de inferências estatísticas foi possível estimar que a política conscientiza o cidadão quanto à importância social de se exigir a nota fiscal numa proporção que varia entre 2,02% e 5,99% da população de seus participantes ativos. Em relação à replicação do desenho de pesquisa adotado, os resultados obtidos mostraram-se estatisticamente coerentes com o modelo original, possibilitando a avaliação comparativa dos resultados.

The Elements of Conceptual Model Goods and Services Tax Registered Persons in Malaysia

Goods and Services Tax (GST) system was implemented on the 1st April 2015 in Malaysia. Like many others tax administration, tax compliance has been a major concern to the Royal Malaysia Customs Department (RMCD) (Zainol et al., 2015). The issue of tax non- compliance such as over claiming of input tax, not issuing tax invoices, and under declaring output tax by the registered persons induced this study. Thus, this study seeks to establish the determinant factors that may influence the tax compliance behaviour of GST registered person in Malaysia. This study also attempts to propose a conceptual framework GST tax compliance behaviour by integrating economic factors such as tax structure system of GST tax rate, audit, penalty/fine, and psychological and sociological factors like attitude towards GST and GST tax knowledge.

세금계산서와 매입세액 공제

세금계산서를 발급받지 않으면 관련 거래의 매입세액을 공제할 수 없다. 세금계산서의 일정한 기재사항이 적히지 않거나 사실과 다르게 적혀도 마찬가지다. 이러한 제도가 어떻게 운용되고 있는지를 분석한다. 이를 바탕으로 입법과 해석에서 바른 대안을 제시한다.BR 모든 매입세액이 공제되어야 하는 것은 아니다. 하지만 실제로 거래가 있었고 그것이 과세사업과 관련이 된 것이라면 공제할 수 있어야 한다. 이를 뒷받침하기 위해 활용되는 것이 세금계산서다. 거래 사실의 존재를 증명하기 위한 중요한 수단이다. 다른 한편으로 상호교차를 통해 검증하고 감시하는 기능도 한다. 이 때문에 세금계산서의 발급을 매입 세액 공제의 요건으로 한다.BR 하지만 세금계산서의 잘못을 이유로 매입세액을 공제하지 않는 데는 신중해야 한다. 공급자 또는 공급받는 자의 특정과 관련해서는 일정한 사항이 기재되지 않거나 사실과 다르게 기재되었더라도 여러 사정을 종합하여 누구인지 알 수만 있으면 된다. 공급자와 공급받는 자가 달라져도 면세, 영세율 등의 적용이 문제가 되지 않는 상황에서는 세 부담에 차이가 없다. 법률행위의 해석 또는 실질과세의 적용은 사후에 판단되는 것이고, 따라서 거래 시점에 언제나 제대로 세금계산서를 발급하기를 기대하기는 어렵다. 세금계산서에 적힌 공급가액이 실제와 달라도 공급자가 매출세액으로 인식하는 금액과 공급 받는 자가 매입세액 공제를 받는 금액이 같으면 전체 세수에는 차이가 없다. 세금계산서가 공급시기에 맞춰 발급되지 않는다고 해도, 실제 거래내용에 따른 세금계산서가 발급 되고 공급자가 매출세액을 인식하는 때와 공급자가 매입세액을 공제받는 때가 같은 과세기간에 속하면 큰 문제는 없다.BR 이러한 이유에서 예외 규정을 두기도 하고, 해석을 통해서 균형을 유지하려는 노력도 있었다. 하지만 아직은 거래의 ‘실질’보다 세금계산서 제도 자체에 한결 더 무게가 실리고 있다.BR 지금의 틀을 유지하면서 문제가 되는 상황을 줄이는 방향으로 개선할 수도 있다. 하지만 한결 더 근본에서, 세금계산서의 잘못 때문에 매입세액 공제를 할 수 없도록 하는 것 자체를 바꾸는 편이 낫다. 반드시 규율해야 할 부분에 대해서는 예외 규정을 두면 된다. 그리고 이러한 예외적 사정에 대한 증명책임은 과세관청에 있다고 해야 한다. 추가로 제재가 있어야 한다면, 가산세나 형벌로 충분하다.

Empirical evidence on the impact of recent Korean tax reforms

In 2011, Korea required all firms to report all value added tax (VAT) invoices electronically to tax authorities. This unique law provided a natural experiment to examine the effects of this disclosure on income taxes and firms’ related responses. The authors find that this additional required disclosure caused firms to become less aggressive on their income taxes, and that they were unable to pass increased tax burdens forward to consumers or backward to suppliers and labor. To maintain, profitability firms cut research and development (R&D) costs, and this cost cutting was larger for tax aggressive firms. Policy implications of this unintended result are discussed.

ANALISIS PENERAPAN E-FAKTUR DALAM PROSEDUR DAN PEMBUATAN FAKTUR PAJAK DAN PELAPORAN SPT MASA PPN PADA CV. WASTU CITRA PRATAMA

e-Invoice is an electronic tax invoice made by the Directorate General of Taxes to reduce fraud committed by parties who often manipulate tax invoices or create fictitious tax invoices that can affect the VAT to be borne. The implementation of Electronic Tax Invoice is stipulated in the Regulation of the Director General of Taxes PER-16 / PJ / 2014 is conducted gradually starting July 1, 2014, July 1, 2015, and the last July 1, 2016. The purpose of this study was conducted to determine the application of e-invoice in making invoice and to know the application of SPT reporting of VAT Period on CV. Wastu Citra Pratama. The type of research used in this research is descriptive by using qualitative approach. The results showed that in the application of e-Invoice CV. Wastu Citra Pratama has applied e-Invoice since July 2014, the implementation of e-Invoice in the manufacture of tax invoice has been running well, as for some obstacles that often faced the company in using e-Invoice applications can still be overcome only need special attention more, especially in internet networks that are sometimes slow or not supportive so that in uploading tax invoices often fail. In the case of e-Invoice implementation in SPT reporting the VAT period is still the same as before e-Invoice but only in the making is done in one e-Invoicing application. However, in reporting the company uses e-filing and in its reporting is still found a delay in reporting the tax return period of VAT.Keywords: e-Invoice, SPT VAT Period, PER-16/PJ/2014

PROSEDUR PEMOTONGAN PAJAK PERTAMBAHAN NILAI TERHADAP ALOKASI DANA DESA DI DESA BELLU KECAMATAN SALOMEKKO KABUPATEN BONE

This research aims to know the procedure of tax deduction of value added to the allocation of village funds, This research using descriptive method with qualitative approach. The type of data was primary data and secondary data.Data collection was done by interview and documentation. Analisys data method used was descriptive qualitative. The results of this reserch indicated that the partners submit tax invoices or bills to the village treasurer over the submission of BKP or JKP. The payment made by the village treasurer to the counterparty for invoices based on the tax invoice was the payment after the VAT deducted, after tax consultant deposits the VAT then the E-Billing evidence is than handed back to the village treasure to be archived and submitted to partners.

Electronic VAT Administration System in Ukraine: Comparative Analysis with the European Union

VAT is one of the main sources of revenue for more than 160 states around the world. However, these states constantly have to improve their VAT systems in order to tackle the numerous cases of fraud. The EU VAT system applies in a harmonized way in all the Member States. However, the Member States still have some flexibility in the area of the fight against VAT fraud. In Ukraine, there is a full-scale electronic VAT administration system in place, entailing the drawing up of VAT invoices by taxable persons (suppliers) and their being recorded in a state register, setting up special accounts to pay the VAT, preliminary monitoring of conducted transactions reflected in tax invoices, and automatic refunds of VAT amounts upon taxable persons’ applications. In this article, the author makes a comparative analysis of the Ukrainian and the EU (and selected Member States’) VAT administration systems and identifies their current strengths and weaknesses.

ANALYSIS OF RECORDING, CALCULATION AND REPORTING OF VALUE ADDED TAX (VAT) BASED ON E-FAKTUR AT PT. BERKAT REHOBOT MANADO

Value Added Tax (VAT) is a tax imposed at the time the company makes a purchase on Taxable Goods (BKP) / Taxable Services (JKP) charged from the Tax Imposition Basis (DPP). Every purchase of goods to be produced / sold, then the tax imposed on the goods, by Taxable Enterpreneurs (PKP) is a Tax Enter 10% of the sale price before tax as Value Added Tax (VAT) which is the output tax for the tax period concerned. The type of data used in this study is, Qualitative Data is data obtained from data collection techniques through interviews, analysis of focused discussion documents or observations recorded in the report. This research was conducted at PT. Berkat Rehobot. Research conducted on the recording, calculation and reporting of Value Added Tax (VAT) at PT. Berkat Rehobot it can be concluded that this company has done accounting of Value Added Tax (VAT) in accordance with Law Number 42 Year 2009. As for the calculation and reporting using e-Faktur application so that the lack of errors that occur. If there is a lack of delays or correction in reporting due to delays in the delivery of existing Input Tax Invoice. However, the overall calculation and reporting has been in accordance with the Director General of Tax Regulation No. PER-16 / PJ / 2014.Keywords: VAT Recording, Counting and Reporting

Implementation of mobile APP service in an electronic tax invoice

Background/Objectives: This study is designed to carry out effective work such as electronic tax invoice issuing,transfer and retrieval for National Tax Administration, tax invoice checking in sales and purchase through smartphone with no regard to time and place according to the development of issuing in electronic tax invoice based on smartphone mobile application against electronic tax invoice based on existing Web.Methods/Statistical analysis: Data analysis of existing electronic tax invoice and database analysis of electronic tax bill based on existing Web for the purpose of application development in iphone and Android based phone.FindingsSmartphone based functions of how to write or issue or check a tax invoice as well as supporting customer are implemented in this study in order for the target of design and building application in smartphone for Web based electronic tax invoice through analysis of database in existing Web based electronic tax invoice.Improvements/Applications: Services that can deliver electronic tax invoice issuingmore quickly and rapidly to a lot of users having restrictions in time and place who are related in wholesale and retail dealers, distribution dealers, and fording agent are able to provide through application of electronic tax invoice issuing based on smartphone which is developed in this study.

WAYS TOWARDS ADVANCED AUTOMATIC MEASURES TO PREVENT VAT EVASION

This paper intends to bring a view on possible measures, which the Cabinet of Ministers and Finance Department of Ukraine are authorized to implement. These measures concern introducing new criteria for evaluating the level of risks, sufficient for stopping a registration of tax invoices/adjustment calculations, depending on a kind of the stated goods’ issue. Both the criteria and implementation of those are based on the information, received from an automated VAT payers’ inventory accounting system, necessary for creationas a component of VAT electronic administration system. The paper brings a view on measures, intended to automate a processof reviewing tax payers’ written explanations by the SFS committee, established in accord to FDU’s order # 566 on 13.06.2017. In addition, some automatic measures to prevent realizing the “twisting” operations have been proposed in the paper. It was noted that the procedure for stopping the registration of risky tax invoices was introduced as a means of automatically preventing such a widespread VAT avoidance scheme as a “twist” for all goods, and not just for fuel. In this article, under the risky tax billing/ adjustment calculations, it is proposed to understand such tax invoices/adjustments calculations that satisfy the approved criteria of the Ministry of Finance to assess the degree of risk sufficient to stop their registration. It is noted that the principle of indiscretion has already been established in Ukraine. It is established prematurely, since it is not yet backed up by effective automatic measures to prevent VAT deviations. The real implementation of this principle is one of the key points in improving the investment climate and implementing economic reforms in Ukraine. It will sharply increase the level of freedom of doing business in Ukraine, will open the way for an automatic VAT refund procedure and deprive enterprises of unreasonable checks that are carried out in connection with the detection of tax breaches by their counterparties (and, more often, counteragents of their counterparties).

WAYS TOWARDS ADVANCED AUTOMATIC MEASURES TO PREVENT VAT EVASION

This paper intends to bring a view on possible measures, which the Cabinet of Ministers and Finance Department of Ukraine are authorized to implement. These measures concern introducing new criteria for evaluating the level of risks, sufficient for stopping a registration of tax invoices/adjustment calculations, depending on a kind of the stated goods’ issue. Both the criteria and implementation of those are based on the information, received from an au- tomated VAT payers’ inventory accounting system, necessary for creationas a component of VAT electronic administration system. The paper brings a view on measures, intended to automate a processof reviewing tax payers’ written expla- nations by the SFS committee, established in accord to FDU’s order # 566 on 13.06.2017. In addition, some automatic measures to prevent realizing the “twist- ing” operations have been proposed in the paper. It was noted that the procedure for stopping the registration of risky tax invoices was introduced as a means of automatically preventing such a widespread VAT avoidance scheme as a “twist” for all goods, and not just for fuel. In this article, under the risky tax billing/ adjustment calculations, it is proposed to understand such tax invoices/adjust- ments calculations that satisfy the approved criteria of the Ministry of Finance to assess the degree of risk sufficient to stop their registration. It is noted that the principle of indiscretion has already been established in Ukraine. It is estab- lished prematurely, since it is not yet backed up by effective automatic measures to prevent VAT deviations. The real implementation of this principle is one of the key points in improving the investment climate and implementing economic re- forms in Ukraine. It will sharply increase the level of freedom of doing business in Ukraine, will open the way for an automatic VAT refund procedure and deprive enterprises of unreasonable checks that are carried out in connection with the detection of tax breaches by their counterparties (and, more often, counteragents of their counterparties).

Study of the tax management problem

The subject of research is the field of taxation-related activities. The most topical issues in the field of taxation are highlighted, in particular: tax administration studies; normative maintenance of necessary changes in the field of taxation; state tax planning; transfer pricing issue. It is determined that the taxation of income tax is one of the most problematic places, the solution of which is proposed by replacing it with the tax on the withdrawn capital. The analysis of publications on the experience of taxation in the world practice has allowed to substantiate expediency of introduction of incentive instruments of enterprises’ taxation, improvement of state tax planning, which will avoid double taxation, as well as normative provision of transfer pricing. The conducted studies allow to summarize that significant achievements in the field of tax administration have been achieved, in particular: a unified social tax has been introduced instead of pre-existing deductions and wage deductions; the administration of value added tax has considerably simplified; the introduction of a unified register of tax invoices, which made it possible to avoid so-called «tax holes» and to change the procedure for refunding from the budget of the value added tax. However, a number of issues remain to be solved, especially taking into account the dynamic processes of globalization. In order to determine the conditions for avoiding aggressive state tax planning, the experience of implementation of international practice is considered. In particular: introduction of effective instruments for combating the withdrawal of profit from taxation; application of measures in accordance with the Convention on the avoidance of double taxation and international cooperation in the field of tax administration. This ensures the creation of favorable environment for doing business. As a result, Ukraine will not only be able to elevate its positions in the competitiveness and doing business easiness, but will also create the preconditions for sustainable economic growth.

Peningkatan pendapatan pemerintah dari sektor pajak melalui pembenahan sistem administrasi ppn

Efforts to increase revenues through Taxable Entrepreneur data revamping, Tax Invoice numbering system that there will be no is no longer done by Taxable Entrepreneur, but returned to the Directorate General of Taxes by providing serial numbers have increased state revenues from VAT in the year 2012, from the target amounted to Rp 336.1 trillion (revised national budget 2012) was realized Rp 337.6 trillion. Taxable Entrepreneur hope that with the enactment of Serial Number nationwide can give assurance that there will be no number doubles. Double Tax Invoice result to incomplete of tax invoice (long disability) that there will be no can not be credited, in addition when the restitution of taxes is performed by Taxable Entrepreneur of the Directorate General of through Tax Office listed the Taxable Entrepreneur able to process quickly because the control system of numbering that are centralized.