Analisis Implementasi PSAK 13 Dan Dampaknya Pada Beban Pajak Penghasilan Perusahaan (Studi Pada PT. Ciputra Development Tbk Tahun 2010 - 2012)

The research aimed to analyze the implementation of IAS 13 on property investment and the impact on corporate income tax burden in PT Ciputra Development Tbk in 2010 up to 2012. The method used in this research is descriptive, and the focus of research are the value of investment property, accumulated depreciation, the difference between the fair value of property, earning before tax and corporate income tax burden. The data used is secondary data based on the company's financial statements in 2010-2012. The results of this research are the difference investment property valuation methods have an impact on corporate income tax burden. In 2010, if PT Ciputra Development uses the cost model, corporate income tax burden will equal to the corporate income tax burden when the company uses the fair value model because there is no extra final tax burden. In 2011, if PT Ciputra Development uses the cost model, the corporate income tax burden will be smaller than the corporate income tax burden when used the fair value model. In 2012, the results are same with in 2011. Keywords: property investment, cost model, fair value model, corporate income tax burden. ABSTRAK Penelitian ini bertujuan untuk menganalisis impelementasi PSAK 13 tentang properti investasi dan dampaknya terhadap beban pajak penghasilan di PT Ciputra Development Tbk tahun 2010 sampai dengan tahun 2012. Penelitian ini menggunakan metode deskriptif dengan fokus penelitian nilai properti investasi, akumulasi penyusutan, selisih  nilai wajar properti investasi, laba sebelum pajak, dan beban pajak penghasilan. Data yang digunakan adalah data sekunder yaitu laporan keuangan perusahaan tahun 2010-2012. Hasil penelitian ini adalah perbedaan penggunanan metode penilaian properti investasi akan memberikan dampak pada beban pajak penghasilan perusahaan. Pada tahun 2010 ketika PT Ciputra Development Tbk menggunakan model biaya, beban pajak penghasilan perusahaan sama dengan beban pajak penghasilan perusahaan ketika menggunakan model nilai wajar karena tidak ada pajak final tambahan. Pada tahun 2011 beban pajak penghasilan perusahaan menggunakan model biaya lebih kecil dibandingkan dengan beban pajak penghasilan model nilai wajar. Kemudian pada tahun 2012, beban pajak penghasilan perusahaan model biaya juga lebih kecil dibandingkan dengan beban pajak penghasilan perusahaan model nilai wajar. Kata Kunci: Properti investasi, model biaya, model nilai wajar, beban pajak penghasilan perusahaan

Pengaruh Self Assessment System dan Pemeriksaan Pajak terhadap Penerimaan Pajak Penghasilan (PPh) (Studi pada Kantor Pelayanan Pajak Madya Malang Periode 2012-2014)

This study aims to determine the effect of Self Assessment System which is represented by the amount of Tax Payment Slip of Income Tax submitted and Periodic Tax Return of Income Tax reported, Tax Audit as represented by the amount of Underpayment Tax Assessment Letter and Added Underpayment Tax Assessment Letter against the Income Tax Revenue  either simultaneously or partially. The explanatory research is a type of research that is selected in this study . The research data is secondary data, which is the amount of monthly Payment Slip of Income Tax submitted and Periodic Tax Return of Income Tax reported, Tax Audit as represented by the amount of Underpayment Tax Assessment Letter and Added Underpayment Tax Assessment Letter, and Income Tax Revenue for 36 months. Statistical analysis Descriptive and inferential statistical analysis is a method of data analysis used in this study . Here are the results obtained from this study : ( 1 ) the amount of Tax Payment Slip of Income Tax submitted, Periodic Tax Return of Income Tax reported , Underpayment Tax Assessment Letter and Added Underpayment Tax Assessment Letter has significant effect on income tax revenues simultaneously . ( 2 ) the amount of Tax Payment Slip of Income Tax submitted, Periodic Tax Return of Income Tax reported has significant effect on the amount of income tax revenue partially , while the amount of Underpayment Tax Assessment Letter and Added Underpayment Tax Assessment Letter doesn’t have significant effect on income tax receipts partially.Key word: Self Assement Sytem, Tax Payment Slip of Income Tax, Periodic Tax Return of Income Tax, Tax Audit, Underpayment Tax Assessment Letter, Added Underpayment Tax Assessment Letter, Income Tax Revenue ABSTRAK Penelitian ini dimaksudkan untuk mengetahui seberapa besar Self Assessment System yang diwujudkan dalam jumlah SSP dan jumlah SPT serta pemeriksaan pajak yang diwujudkan dalam jumlah SKPKB dan SKPKBT dapat mempengaruhi penerimaan PPh baik secara simultan maupun parsial. Penelitian penjelasan merupakan jenis penelitian yang dipilih dalam penelitian ini. Data penelitian merupakan data sekunder berupa data tiap bulan dari jumlah SSP, SPT, SKPKB dan SKPKBT serta penerimaan PPh selama 36 bulan. Analisis statistik deskriptif serta analisis statistik inferensial adalah metode analisis data yang dipakai dalam penelitian ini. Berikut ini adalah hasil yang didapatkan dari penelitian ini: (1) Jumlah SSP, jumlah SPT, jumlah SKPKB dan SKPKBT berpengaruh signifikan terhadap penerimaan PPh secara simultan. (2) Jumlah SSP, jumlah SPT berpengaruh signifikan terhadap penerimaan PPh secara parsial, sementara jumlah SKPKB dan SKPKBT tidak berpengaruh signifikan terhadap penerimaan PPh secara parsial. Kata kunci: Self Assessment System, SSP PPh, SPT PPh, Pemeriksaan Pajak,           SKPKB, SKPKBT, Penerimaan PP

EFEKTIVITAS PEMUNGUTAN PAJAK MELALUI PENERBITAN SURAT PAJAK TERHADAP PENERIMAAN PAJAK KENDARAAN BERMOTOR DI KOTA MALANG (Studi Kasus Dinas Pendapatan Daerah Provinsi Jawa Timur UPTD Malang Kota)

Delegation of authority by the central government to the regions, local governments are expected to optimize local revenues, especially local taxes. Optimization of local tax revenue come from the tax potential that can be explored in the area is no exception is the motor vehicle tax. The process of collection and billing through the issuance of tax directly hand over to the taxpayer an obligation for the Regional Revenue Office of East Java Province Malang city UPTD especially in optimizing the motor vehicle tax revenue. This study aims to determine the effectiveness and contribution of the motor vehicle tax collection through the issuance of tax. In this study researchers use a shameful kind of descriptive research with a qualitative approach. The data analysis Miles and Hubberman models use in this study. Researchers used two methods to obtain the necessary data that interview and documentation. The end result of this study was to determine the effectiveness of the issuance of show ineffective tax and contributions obtained from the disbursement of tax arrears to the motor vehicle tax revenue is low. Keyword : Effentiveness, local taxes, motor vehicle taxes, tax revenue, tax letter ABSTRAK Pelimpahan kewenangan oleh pemerintah pusat kepada daerah membuat pemerintah daerah diharapkan dapat mengoptimalkan pendapatan asli daerah khususnya pajak daerah. Pengoptimalan penerimaan pajak daerah berasal dari potensi pajak yang dapat digali pada daerah tersebut tak terkecuali adalah pajak kendaraan bermotor. Proses pemungutan dan penagihan melalui penerbitan surat pajak yang langsung diserahkan kepada wajib pajak menjadi kewajiban bagi Dinas Pendapatan Daerah Provinsi Jawa Timur khususnya UPTD Malang kota dalam mengoptimalkan penerimaan pajak kendaraan bermotor. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas dan kontribusi pemungutan pajak kendaraan bermotor melalui penerbitan surat pajak. Dalam melakukan penelitian ini peneliti menggunakan jenis penelitian deksriptif dengan pendekatan kualitatif. Analisis data model Miles dan Hubberman digunakan dalam penelitian ini.  Peneliti menggunakan dua metode dalam mendapatkan data yang diperlukan yaitu metode wawancara dan dokumentasi. Hasil akhir dari penelitian ini diketahui tingkat efektivitas dari penerbitan surat pajak menunjukkan belum efektif serta kontribusi yang didapatkan dari pencairan tunggakan pajak terhadap penerimaan pajak kendaraan bermotor masih rendah. Kata kunci : Efektivitas, pajak daerah, pajak kendaraan bermotor, penerimaan pajak, surat paja

KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (Studi Pada Dinas Pendapatan Kabupaten Mojokerto)

Tax is the duty of citizens in country which finance various purposes such as construction of national implementation is regulated in the act is based on the rules of procedure that is used for the welfare of citizens. Development activity is increasing from year to year a growing need financing. It means that in the search and excavation of the sources of funds should be further improved, particularly the funds coming from the country, which in these efforts require the support of any existing area. Development is more directed to the area so that the area has the authority to manage his own family. This study aims to know contribution local tax towards local own-source revenue and efforts made by Dinas Pendapatan Kabupaten Mojokerto to increase local own-source revenue. This research is a case study. The results is average contribution to the local tax revenue over the period 2014 - 2015 in every month is 53.33%, which means excellent contribution. Efforts are made to increase revenue at Dinas Pendapatan Kabupaten Mojokerto to realize regional regulation number 1 of 2011 on local tax, intensification and extensification of local tax to increase local own-source revenue. Keywords: Local Own-Source Revenue, Local Tax, Contribution Abstrak Pajak merupakan kewajiban warga negara dalam membiayai berbagai keperluan negara yaitu berupa pembangunan nasional yang pelaksanaannya diatur dalam Undang-Undang berdasarkan aturan pelaksanaannya yang digunakan untuk tujuan kesejahteraan warga negara. Kegiatan pembangunan semakin meningkat dari tahun ke tahun sehingga membutuhkan pembiayaan yang semakin besar. Hal ini berarti bahwa, dalam usaha pencarian dan penggalian sumber-sumber dana harus lebih ditingkatkan, khususnya dana yang bersumber dari dalam negeri, dimana dalam usaha tersebut memerlukan dukungan dari setiap daerah yang ada. Pembangunan lebih diarahkan ke daerah sehingga daerah mempunyai wewenang untuk mengatur rumah tangganya sendiri. Penelitian ini bertujuan untuk megetahui kontribusi pajak daerah terhadap Pendapatan Asli Daerah (PAD dan upaya yang dilakukan oleh Dinas Pendapatan Kabupaten Mojokerto untuk meningkatkan PAD. Penelitian ini merupakan penelitian studi kasus. Hasil dari penelitian ini diketahui bahwa rata-rata kontribusi pajak daerah terhadap PAD selama periode 2014 – 2015 pada setiap bulannya sebesar 53.33% yang berarti kontribusi pajak daerah sangat baik. Pemerintah Daerah Kabupaten Mojokerto melalui Dinas Pendapatan Kabupaten Mojokerto melakukan sosialisasi mengenai Peraturan Daerah Nomor 1 Tahun 2011 tentang Pajak Daerah melalui media cetak, intensifikasi dan ekstensifikasi pajak daerah kepada wajib pajak untuk meningkatkan PAD. Kata Kunci: Pendapatan Asli Daerah (PAD), Pajak Daerah, Kontribus

ANALISIS PENERAPAN KEBIJAKAN EARMARKING UNTUK PAJAK PENERANGAN JALAN (Studi Kasus pada PT PLN (Persero) dan Pemerintah Kabupaten Bojonegoro)

Street Lighting Tax is one of the Bojonegoro’s regional tax. As we know that the mandate of Law No. 28 of 2009 about Regional Tax and Regional Retribution Article 56 Paragraph (3) explain that the proceeds of street lighting tax allocated for the provision of street lighting. A similar allocation concept has been adopted in Bojonegoro’s Regional Regulation No. 15 of 2010 about Regional Tax Article 40 and Bojonegoro’s Regent Regulation No 15 of 2012 about the basic provisions calculation of the street lighting tax Article 7 Paragraph (2). The research focused on the street lighting tax collection by PT PLN (Persero) Bojonegoro Area, street lighting tax revenues in district government of Bojonegoro until the implementation and obstacle of earmarking policy in Bojonegoro. The results of this research is the earmarking policy has not been implemented in Bojonegoro. Budget allocation for street lighting is not specific of the source and use of funds. The earmarking policy is not a well-known sound by PT PLN and SKPD’s Bojonegoro included in Dispenda and BPKKD. Beside that, there aren’t regulation yet about the earmarking policy’s implementation. Keywords: tax policy, earmarking, Street Lighting Tax ABSTRAK Pajak Penerangan Jalan adalah salah satu jenis pajak daerah di Kabupaten Bojonegoro. Seperti yang kita ketahui berdasarkan amanat Undang-Undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah Pasal 56 ayat (3), menjelaskan bahwa sebagian penerimaan Pajak Penerangan Jalan dialokasikan untuk penyediaan penerangan jalan. Konsep pengalokasian tersebut telah diadopsi dalam Peraturan Daerah Kabupaten Bojonegoro No. 15 Tahun 2010 tentang Pajak Daerah pada Pasal 40 dan Peraturan Bupati Bojonegoro No. 15 Tahun 2012 tentang Ketentuan Dasar Perhitungan Pajak Penerangan Jalan pada Pasal 7 ayat (2). Fokus dalam penelitian ini  adalah pemungutan Pajak Penerangan Jalan oleh PT PLN (Persero) Area Bojonegoro, penerimaan Pajak Penerangan Jalan oleh Pemerintah Kabupaten Bojonegoro, penerapan dan hambatan-hambatan penerapan kebijakan earmarking di Kabupaten Bojonegoro. Hasil penelitian menunjukkan bahwa kebijakan earmarking belum diterapkan di Kabupaten Bojonegoro. Alasannya, pengalokasian anggaran untuk penerangan jalan di Kabupaten Bojonegoro belum bersifat spesifik baik dari sumber dana maupun penggunaannya. Kebijakan earmarking belum diketahui dengan jelas oleh PT PLN maupun beberapa SKPD di Bojonegoro seperti pada Dispenda dan BPKKD. Di samping itu juga belum ada peraturan pelaksana tentang kebijakan earmarking di Kabupaten Bojonegoro. Kata kunci: kebijakan pajak, earmarking, Pajak Penerangan Jala

THE EVALUATION OF TAX PLANNING ON INCOME TAX ARTICLE 21 BY USING GROSS-UP METHOD IN FORM OF CORPORATE TAX SAVINGS (STUDY AT PT. PG KEBON AGUNG MALANG PERIOD OF 2009-2012)

This research is aimed to evaluate tax planning on income tax article 21 by using gross up method that done by PT. PG Kebon Agung in period of 2009-2012 in order to achieve corporate tax savings. This research used descriptive research with case study approach by using quantitative data. This research used a secondary data which is collected from corporate’s profile, corporate policy related employee benefit, income statement and fiscal reconciliation. All of information that can support this research which is taken by documentation method. The result of this research are: (1) Tax Planning that done by PT PG Kebon Agung has been treat by using gross up in properly correct based on rules and regulation so that corporate allocate tax allowance cost as form tax planning cost in the amount of IDR 275.796.836 or 1,23% during 2009-2012 efficiently and effectively  and it can minimize corporate tax payable in form of corporate tax savings in the amount of IDR 781.996.470 or 2,807% during 2009-2012 effectively. (2) The feasibility of tax planning program is also shows positive coefficient which is NPV > 0 amounted to IDR  1.809.624.700 and PVI > 1 which is amounted to number  2,62. It means that tax planning program that done by  program PT PG Kebon Agung is feasible to do. Keywords: Tax Planning, Income Tax article 21, Gross up Method, Evaluatio

ANALISIS PERUMUSAN KEBIJAKAN DAN POTENSI PAJAK MINERAL BUKAN LOGAM DAN BATUAN DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (Studi Pada Kabupaten Blora)

Many mining issues of nonmetallic mineral and rocks that occur in Blora Regency, as well as the mining sector has not been able to contribute maximally to the original income of Blora from tax sector. One of the many causes of illegal mining and not maximum contribution from the tax sector is the absence of mining regulations. How does the process of policy formulation mining and whether the formulation process of the local government entitles miners, other interested parties and a neutral party to participate. The results of the study showed that the government of Blora regency provide an opportunity to the parties concerned and netral to show their aspirations appropriate with the formulation of a model of democratic. This model requires that every person who has the right to be included as much as possible.The results of this study also indicate that the potential tax Blora owned quite large. Based on the calculation, based on volume, based price, and the tax rate, then in 2012 the tax potential from illegal mining tax is Rp 1,192,225,000. Keywords : Policy Formulation, Tax Non Metallic Minerals and Rocks, Governmen

PENGARUH EFEKTIFITAS PENYULUHAN, PENERAPAN APLIKASI SISTEM ELEKTRONIK PERPAJAKAN DAN PEMERIKSAAN PAJAK TERHADAP TINGKAT KEPATUHAN PEMENUHAN KEWAJIBAN PERPAJAKAN (STUDI PADA KPP PRATAMA SURABAYA WONOCOLO)

Tax is one example of acceptability come from in-country that are very important to finance national development and have a very large role in filling the State Treasury.The purpose of this research was to know influence significant simultaneously or partial variable tax information, the application of application electronic system of taxation and examination taxes on compliance rate fulfillment of an obligation taxation. This research use the kind of research explanatory research with the approach quantitative. A method of analysis used is descriptive analysis and inferential analysis. The population is the Taxpayer listed on the KPP Pratama Surabaya Wonocolo, with samples taken of100 respondents.The results of this research show that the independent variables tax information, electronic system of taxation, and examination taxes, influential simultaneously and partial against dependent variable namely compliance rate fulfillment of an obligation taxation.Tax Information is the most dominant factor in influencing the compliance rate fulfillment of an obligation taxation in KPP Pratama Surabaya Wonocolo. DJP have to evaluate the procedure to electronic system of taxation for giving better service. Key Word : Tax Information, Electronic System of Taxation, Examination, and Compliance Rate Fulfillment of an Obligation Taxation

ANALISIS KEWAJIBAN PELAPORAN SPT TAHUNAN PPh ORANG PRIBADI DAN KONTRIBUSI TERHADAP PENERIMAAN PPh (STUDI PADA WAJIB PAJAK PENSIUNAN DI KPP PRATAMA MALANG UTARA)

Directorate General Of Taxation has conducted intensification and extensification of tax as measure to raise the number of tax ratio in Indonesia. The Government started combing the retirees to increase tax revenues. This study aimed to identify and explain the effectiveness of the annual income tax return for individual taxpayer retirees and the contribution toward to income tax revenue. The research is qualitative research. Data collection techniques used interview method, documentation and triangulation. Data analysis tool is Miles and Huberman interactive model The result of this study show percentage of the effectiveness of reporting annual tax return individual tax income for retirees taxpayers was 63,33% so that the rate effectiveness of retired taxpayers said “enough effective” if counted based on scale of measurement the effectiveness. The contribution income tax of retired taxpayers has the contribution was still “less” result of contribution criteria is which only reached average 0,73%. Keywords: SPT the individual income tax,  Retired Taxpayer, Income Tax

ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI EFEKTIVITAS PEMUNGUTAN PAJAK DAERAH ( Studi pada Dinas Pendapatan Daerah Kabupaten Tulungagung )

Local tax is contributing the highest revenue to Local Genuine Income (PAD). The government attempts to increase the effectiveness of local tax collection to improve PAD, especially through tax post. There are factors influencing the effectiveness of local tax revenue. The objective of research is to understand the influence of inflation rate, population rate, and Gross Regional Domestic Product (PDRB) on local tax revenue in Tulungangung District in period 2008-2012. Data type is secondary data (time series) for period 2008-2012 obtained from the Official of Local Revenue and the Statistic Bureau (BPS) in Tulungagung District. Literature study is conducted to support data collection. Result of research indicates that the effectiveness of local tax collection in Tulungangung District in period 2008-2012 is entirely very effective. Of all three variables observed, which are inflation rate, population rate and PDRB, one with the most dominant influence on local tax revenue is population rate. Based these results, it may be suggested that the local government of Tulungangung District, especially the Official of Local Revenue of Tulungangung District, in determining local tax shall firstly socialize the importance of tax for the development such that taxpayer will be aware of paying tax in exchange for their welfare. Keywords: Local Tax, Inflation Rate, Population Rate and PDR