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

Persepsi dan Preferensi Wajib Pajak Terhadap Praktisi Pajak: Agent of Compliance atau Agent of Client? Studi Mix Method

Penelitian ini bertujuan untuk mendapatkan bukti empiris hubungan persepsi dan preferensi wajib pajak terhadap praktisi pajak dan mengetahui peran praktisi pajak dalam kepatuhan wajib pajak. Metode penelitian menggunakan mix method dengan menggabungkan pendekatan kuantitatif dan kualitatif. Analisis kuantitatif menggunakan Pearson Product Moment Correlation, sedangkan analisis kualitatif menggunakan pendekatan interpretatif. Sample penelitian kuantitatif adalah 100 wajib pajak orang pribadi yang menjalankan usaha dan menggunakan jasa praktisi pajak dan informan praktisi pajak sebagai sumber data penelitian kualitatif. Hasil uji Pearson Product Moment Correlation menunjukkan adanya korelasi positif signifikan antara persepsi terhadap preferensi wajib pajak. Korelasi tersebut menunjukkan bahwa preferensi wajib pajak tentang praktisi pajak adalah sama dengan persepsinya. Hasil penelitian kualitatif sebagai komplementari menjelaskan keberadaan tiga karakter praktisi pajak yang teridentifikasi dalam penelitian ini, yaitu honest, creative, dan machiavellian yang menjelaskan peran praktisi pajak dalam kepatuhan wajib pajak

QUO VADIS KEPATUHAN PAJAK?

Abstract: Quo Vadis the Tax Compliance? This study aims to identify, assess and interpret the results of qualitative research on tax compliance. The method used as an analytical tool is meta-synthesis of a number of findings in qualitative research regarding tax compliance. The results of this study explain the need to create a committed tax compliance model. Commitment becomes the basis of taxpayers and tax authorities to carry out part of their respective roles and obligations proportionally. Tax compliance with a commitment will support the tax collection based on self assessment, which places full authority on taxpayers to carry out their own taxation terms voluntarily

Perceived Risk, Perceived Functional Benefit, dan Kepuasan sebagai Penentu Intensi Berkelanjutan Wajib Pajak Menggunakan e-filing

Abstrak. Penelitian bertujuan untuk menguji dampak perceived functional benefit sebagai mediasi dalam pengaruh penggunaan e-filing terhadap kepuasan dan intensi berkelanjutan wajib pajak. Pengujian moderasi juga dilakukan untuk mengetahui pengaruh kuat dan lemahnya perceived risk dalam hubungan e-filing dan kepuasan wajib pajak. Responden penelitian adalah wajib pajak orang pribadi yang telah menggunakan e-filing. Jumlah responden penelitian adalah 220 wajib pajak orang pribadi. Alat menguji hipotesis menggunakan Wrap-PLS. Hasil penelitian menunjukkan bahwa semua variabel yang diuji secara langsung yaitu e-filing, perceived functional benefit menunjukkn pengaruh sigfnifikan terhadap kepuasan dan intensi keberlanjutan wajib pajak menggunakan e-filing dalam jangka panjang. Uji variabel mediasi menunjukkan bahwa perceived functional benefit dan kepuasan wajib pajak dapat memediasi. Artinya, pengunaan e-filing yang makin tinggi dapat meningkatkan manfaat yang dirasakan wajib pajak sehingga meningkatkan niat berkelanjutan wajib pajak menggunakan e-filing. Faktor moderator, yaitu perceived risk tidak menunjukkan pengaruh signifikan untuk menguatkan atau melemahkan hubungan antara efiling dan kepuasan wajib pajak. Penelitian menegaskan bahwa pemerintah perlu meningkatkan kapasitas sistem online tidak hanya memfokuskan pada kemudahan penggunaan e-filing, namun juga manfaat fungsional yang diharapkan yaitu, efisiensi biaya dan waktu dan efektivitas dalam menyelesaikan kewajiban perpajakan, dan kemudahan aksesibilitas

BOSO WALIKAN MALANGAN DALAM PERSPEKTIF EARNING MANAGEMENT: SUATU KREATIVITAS BAHASA AKUNTANSI

The purpose of this paper is to understand the �Boso Walikan Malangan� in earnings management perspective. �Boso Walikan Malangan� is one of Indonesia language treasures that still exist right now, especially for the Malang youth. At first �Boso Walikan Malangan� were secret code words among the Malang soldiers (Gerilya Rakyat Kota) after the independence declaration, because many Dutch spies spoke Javanese. �Boso Walikan Malangan� is a kind of languages that needs interactants use their creativity more than standardized languages. Accounting is the language of business and communication tool between the company and interested parties. In the perspective of earnings management, accounting language is the result of creativity done by the manager as the owner of the information. The creative accountings are implemented by selecting the accounting methods within the GAAP frame. Creativity in generating accounting language is mostly done by large companies such as Enron Corporation, Xerox Corporation, Word Com, and the Walt Disney Company. Creativity in the language of accounting is done through earnings management in order to disguise the core information in the financial statements. Creativity in the language of accounting is done through earnings management in order to disguise the core information in the financial statements and to achieve the welfare of manager. This is in line with the history of Boso Walikan Malangan for safety and protection