Menyongsong Tax Reform 2001: Khusus Pajak Penghasilan

In Indonesia, taxes take a significant part in both budgeter and regulatory functions. The first function of taxes at last put them as a primary mechanisms or tools for the government to make the highest income from taxes. In order to achieve that goal Direktorat Jenderal Pajak as a government body make a tax reform policy. Special tax reform for tax income is done through the expansion of subjects and objects of tax, changes in tax rates to determine the tax liability, establisment of tax holiday and tax facility for special cases. Hence, the purpose of tax reform is for goverment to realize the target of cash inflow for more or less 163,403.2 billion from tax sector according to the government budget in 2001

Aspek Perpajakan Dalam Praktek Transfer Pricing

Transfer pricing is defined as a special price for sale that is used in exchange of interdivisional to record the revenue of the selling division and expense of the buying division. The main goal of transfer pricing is to evaluate and measure the performance of a company. But transfer pricing is often used by multinational companies to minimize tax paid through the re-engineering of price transferred among divisions. The key to a successful practice of transfer pricing from tax standpoint is the existence of related parties transactions. Related parties is relationship between one company with other company and this relationship happens because of such relationship between each company does not exist naturally.To regulate the tranfer pricing practice, the regulations govern the authority to realocate transfer price among divisions that have related parties transactions

Tinjauan Aspek Pajak Penghasilan Atas Transaksi Instrumen Keuangan Derivatif Swap

The use of foreign currency is sensitive enough to the exchange rate fluctuation. To protect assets and liabilities that vulnerable to exchange rate fluctuation interest rate, taxpayers may use swap derivative financial instrument. Through this instrument, the risk which is caused by the changing of exchange rate can be avoded or minimized. Moreover with hedging, taxpayers will be able create gain from shifting the risk. Therefore hedging through the use of derivative instrument specially swap is an interesting phenomena to determine tax imposition. Taxpayers may apply kinds of such as swap, interest rate swap or currency swap. An interest rate is an exchange transaction which one party agree to pay the other on a notional principal amount. Whereas a currency swaps provide for the exchange (actual or notional) between the two parties of a fixed amount of one currency for fixed amount of another one. Income characterization is an important problem in swap transaction. There is tendency from taxpayer to classify the income from swap transaction as an interest income, whereas in fact swap transaction is not borrowing-lending transaction

Tax Planning : Sebuah Pengantar Sebagai Alternatif Meminimalkan Pajak

It is not public's secret anymore, that if there are some efforts from tax payers, not only individual but also business entity to manage the amount of taxes that they have to be pay to the government. For them the taxes are cost, therefore they need to make some initiative or strategies to minimize the taxes liabilities in order to reach the optimal of the income after taxes. Generally, the strategies that have been done in a tax planning are considered taking advantages of the "holes" in tax regulation. That is why tax planning is not against the law

Penggunaan Metode by Purchase Dan Pooling of Interest Dalam Rangka Penggabungan USAha (Business Combination) Dan Efeknya Terhadap Pajak Penghasilan

Business combination incurred if two or more separate company join to be one economic entity. There are some reasons which taken by companies to have business combination. They are cost advantage, lower risk, fewer operating delays, avoidance of takeovers, acquisition of intangible assets and another reason. There are two methods of business combination, they are purchase method and pooling by interest. Purchase method based on assumption that business combination is a transaction whether one entity is acquired net assets from other companies who joined. Pooling of interest method based on assumption that there is a unity of the ownership of companies. The assets and liabilities of the new entity after combination is the same with the total book value of assets and liabilities of both companies before combinations. The impact of business combination for taxation depend on method used by. The implementation of purchase method will create difference between market value and book value, that is taxable income. On the contrary, the implementation of pooling of interest method will not create any taxable income since this method uses the book value to appraise company

Pengaruh Money Ethics Terhadap Tax Evasion Dengan Intrinsic Dan Extrinsic Religiosity Sebagai Variabel Moderating

Penelitian ini dilakukan untuk mengetahui pengaruh money ethics terhadap tax evasion dan juga untuk mengetahui dampak intrinsic dan extrinsic religiosity sebagai variabel moderating dalam pengaruhnya terhadap money ethics dan tax evasion. Teknik pengumpulan data primer yang digunakan adalah dengan menyebarkan kuesioner kepada 100 wajib pajak orang pribadi di Surabaya Barat. Teknik sampling yang digunakan adalah judgment sampling atau purposive sampling. Teknik analisa data yang digunakan adalah analisis regresi linier sederhana dan analisis regresi moderasi dengan menggunakan program SPSS.Hasil dari penelitian menunjukkan bahwa money ethics berpengaruh positif terhadap tax evasion. Sedangkan intrinsic religiosity sebagai variabel moderating berhasil memoderasi hubungan di antara money ethics dengan tax evasion. Akan tetapi, extrinsic religiosity tidak berhasil memoderasi dalam hubungan ini

Pengaruh Struktur Kepemilikan Dan Karakteristik Dewan Terhadap Agresivitas Pajak

Penelitian ini bertujuan untuk menguji pengaruh struktur kepemilikan terkonsentrasi dan karakteristik dewan terhadap agresivitas pajak menggunakan SIZE, LEV, dan ROA sebagai variabel kontrol. Penelitian ini menggunakan data sekunder berupa laporan keuangan Perusahaan periode 2010 – 2013 yang listing di Bursa Efek Indonesia (BEI). Sampel yang digunakan sebanyak 62 Perusahaan manufaktur yang memenuhi kriteria. Teknik sampling yang digunakan adalah purposive sampling method. Teknik analisa data menggunakan regresi linier berganda dengan program SPSS. Hasil penelitian menunjukkan bahwa struktur kepemilikan berpengaruh signifikan terhadap agresivitas pajak, sedangkan karakteristik dewan tidak berpengaruh terhadap agresivitas pajak. Variabel kontrol SIZE berpengaruh, sedangkan LEV dan ROA tidak berpengaruh terhadap agresivitas pajak

Analisis Faktor- Faktor yang Memotivasi Manajemen Perusahaan Melakukan Tax Planning

Perencanaan pajak (tax planning) adalah upaya wajib pajak untuk meminimalkan pajak yang terutang secara legal dengan menggunakan peraturan Perundang-undangan perpajakan. Penelitian ini dilakukan untuk menguji apakah faktor kebijakan perpajakan, undang- undang perpajakan, administrasi perpajakan, resiko deteksi, dan moral wajib pajak mempengaruhi manajemen Perusahaan dalam melakukan tax planning. Penelitian ini dilakukan di 35 Perusahaan yang terdaftar di KPP Pratama Surabaya Sukomanunggal. Penelitian ini dilakukan dengan metode kuantitatif dan teknik analisis menggunakan metode regresi linier berganda. Hasil penelitian menunjukkan bahwa seluruh variabel kebijakan perpajakan, undang- undang perpajakan, administrasi perpajakan, resiko deteksi, dan moral wajib pajak berpengaruh signifikan dan positif terhadap variabel tax planning. Faktor yang paling berpengaruh adalah moral wajib pajak.Tax planning is an attempt to minimize taxpayer tax due legally by using taxation legislation. This research was conducted to test whether the factor's of tax policy, tax laws, tax administration, risk detection, and tax payer's attitude influence the corporate management in doing tax planning. The study was conducted in 35 companies listed in KPP Pratama Surabaya Sukomanunggal. The research conducted using quantitative methods and analysis techniques by using multiple linear regression. The results showed that all variables taxation policies, tax laws, tax administration, risk detection, and tax payer's attitude have significant and positive impact on tax planning variables. The most influential factor is the tax payer's attitude

Faktor –Faktor yang Mempengaruhi Keputusan Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2012 Melakukan Pergantian Kantor Akuntan Publik

Penelitian ini bertujuan untuk menguji pengaruh financial distress, opini audit, reputasi auditor, dan pertumbuhan Perusahaan terhadap pergantian Kantor Akuntan Publik. Penelitian ini menggunakan data berupa data sekunder yang diperoleh dari Kantor Perwakilan Bursa Efek Indonesia di Surabaya. Sampel yang digunakan adalah Perusahaan manufaktur yang terdaftar di BEI tahun 2008-2012. Jumlah Perusahaan dalam penelitian ini adalah 40 Perusahaan dengan tahun pengamatan selama 5 tahun. Teknik sampling yang digunakan adalah purposive sampling method. Teknik analisa data yang digunakan adalah uji regresi logistik dengan menggunakan program SPSS. Hasil penelitian menunjukkan bahwa financial distress, opini audit, dan reputasi auditor berpengaruh signifikan terhadap pergantian Kantor Akuntan Publik