IMPLEMENTASI PP NOMOR 46 TAHUN 2013 PADA SEKTOR UMKM DI INDONESIA

Jumlah UMKM di Indonesia mencapai angka 99,99% dari total pelaku usaha di Indonesia. Namun sumbangan penerimaan pajak dari UMKM masih tergolong rendah.  Kurangnya pemahaman akan ketentuan perpajakan dan kurangnya sosialisasi dari pemerintah tentang banyaknya fasilitas perpajakan yang tujuannya mendorong sektor UMKM kemungkinan dapat menjadi penyebab rendahnya kontribusi penerimaan pajak dari sektor UMKM tersebut. Perlu dipahami bahwa UMKM dan pajak adalah dua hal yang saling berhubungan karena UMKM membutuhkan pendanaan untuk kelancaran usahanya, dimana pendanaan tersebut bersumber dari APBN dan APBN sendiri bersumber dari pajak. Kebijakan Pemerintah dengan pemberlakuan PP No. 46 Tahun 2013 ini didasari dengan maksud untuk memberikan kemudahan dan penyederhanaan aturan perpajakan bukan untuk mempersulit Wajib Pajak UMKM

Wanita Kawin Memilih Terpisah (MT) dalam Status Perpajakan di Indonesia

ABSTRACTCan’t be denied that tax is the biggest revenue source one for the state used to execute routine tasks and development. Without the tax, most of the activities of the state will be difficult to implement properly. The biggest tax revenue comes from income taxes and income taxes directly related to an individual taxpayer both employee and nonemployee are tax income article 21. One subject from the income taxes article 21 is an individual taxpayer woman. When a single woman work, usually the company where the woman works will make taxpayer identification number or the woman made by herself because she wanted to implement properly her taxation obligations. But there will be different rules when a woman has been married. By the rules a married woman who does not live alone or do not have separate property agreement, rights and obligations of taxation combined with tax obligations of her husband. Although at practice, there are many married women who do not have a separate property agreement but implement their own taxation obligations. Through this article, the author would like to explain the tax rules that apply to a married woman and the impact if a married woman who has a taxpayer identification number which differs from her husband and implements rights and obligation as a taxpayer herself.Keywords: Tax Income Article 21, Individual Taxpayer Woman, Choose SeparateABSTRAKTidak dapat dipungkiri bahwa pajak merupakan salah satu sumber pendapatan terbesar bagi negara yang digunakan untuk menjalankan tugas rutin dan pembangunan. Tanpa pajak, sebagian besar kegiatan negara akan sulit untuk dapat dilaksanakan dengan baik. Penerimaan pajak yang terbesar salah satunya adalah Pajak Penghasilan (PPh) dan PPh yang berkaitan langsung dengan WPOP baik karyawan maupun nonkaryawan adalah PPh Pasal 21. Salah satu subjek dari PPh Pasal 21 adalah WPOP wanita. Pada saat seorang wanita belum menikah (TK) bekerja, biasanya perusahaan tempat wanita tersebut bekerja akan membuatkan NPWP atau wanita tersebut membuat NPWP sendiri karena ingin melaksanakan kewajiban perpajakannya dengan baik. Namun akan menjadi berbeda aturan ketika seorang wanita telah berstatus kawin. Secara aturan wanita kawin yang tidak hidup terpisah atau tidak melakukan perjanjian pisah harta, hak dan kewajiban perpajakannya digabungkan dengan kewajiban perpajakan suaminya. Walaupun pada praktiknya, masih terdapat banyak wanita kawin yang tidak memiliki perjanjian pisah harta, namun melaksanakan kewajiban perpajakannya sendiri. Melalui artikel ini, Penulis ingin memaparkan aturan perpajakan yang berlaku bagi wanita kawin dan dampaknya jika wanita kawin tersebut memiliki NPWP yang berbeda dengan suami dan menjalankan hak dan kewajiban perpajakannya sendiri (MT).Keywords : PPh 21, WPOP Wanita, MT (Memilih Terpisah

PERHITUNGAN UANG TEBUSAN DAN PERLAKUAN TERHADAP HARTA WARISAN DALAM TAX AMNESTY DI INDONESIA

In the middle of 2016 tax amnesty began hotly discussed in the wider community, especially the taxpayer, the taxpayer individuals and micro enterprises. Many are questioning the purpose enactment of tax amnesty and anything that can be included in a tax amnesty program and anyone who had follow. For taxpayer whose tax adminstration is not in accordance with the law of taxation, following the tax amnesty will be very beneficial as avoid fines and tax penalties. But not all taxpayer understand the tax amnesty, anything and anyone who can follow the tax amnesty program. Through this article the authors try to explain the tax amnesty, so that the taxpayer can determine the objects that can be included in a tax amnesty program and whether it should follow the tax amnesty or simply report the last year income tax.Keyword:Tax Amnesty, UU No 11 Tahun 201

Tax Planning PPh Pasal 21 sebagai Upaya Efisiensi Pajak Perusahaan

ABSTRAK Tujuan utama dari penelitian ini adalah untuk memberikan pemahaman secara mendalam mengenai beberapa metode pemotongan PPh Pasal 21 dan dapat memilih metode mana yang dirasa tepat dan efisien bagi perusahaan.Penelitian ini menggunakan metode penelitian kualitatif deskriptif. Data dikumpulkan melalui bahan pelatihan, artikel jurnal dan didukung pula dengan kajian pustaka. Menghindari pajak adalah merupakan cara yang ilegal yang hanya akan mengundang masalah dan mengancam kelangsungan hidup perusahaan.  Salah satu upaya dari WP yang tidak melanggar aturan adalah Tax Planning yang tepat agar perusahaan membayar pajak dengan efisien. Terdapat 4 metode dalam pemotongan PPh Pasal 21 yaitu metode nett, gross, gross up dan mixed. Hasil penelitian adalah penerapan metode gross up pada perusahaan yang dikenakan pajak non final merupakan metode yang dapat dilakukan oleh perusahaan untuk melakukan efisiensi pajak dengan cara yang legal yang tidak melanggar peraturan perundang – undangan. Kata Kunci: Perencanaan pajak, PPh Pasal 21, efisiensi pajak perusahaan ABSTRACTThe main purpose of this study is to provide in – depth understanding some method of cutting withloding income taxes article 21 and can choose which method is considered appropriate and efficient for the company. This research is using descriptions qualitative research method. Data were collected through training materials, journal articles and supported by literature review. Avoiding taxes is an illegal way that will only invite problems and sustain the company’s survival. One of the efforts of taxpayers who do not break the rules is the right tax planning for the company to pay taxes efficiently. There are four methods in the withholding income taxes article 21 namely nett method, gross, gross up and mixed. Result for this research is applying gross up methods for company that are subject to non final income tax is a method to carry out tax efficiency with a legal manner that does not violate the legislation. Keywords:  tax planning, income taxes article 21, the efficiency of corporate ta

Penyuluhan Pengelolaan Bank Sampah dan Cara Bercocok Tanam Menggunakan Sistem Hidroponik Sederhana

Pelaksanaan kegiatan penyuluhan mengenai pengelolaan bank sampah untuk mencegah terjadinya penumpukan sampah dengan memanfaatkan limbah kemasan botol plastik dan ember bekas sebagai wadah menanam tanpa tanah kepada 20 orang kelompok karang taruna kelurahan Balekambang Jakarta Timur. Hidroponik merupakan cara menanam ramah lingkungan memberikan banyak manfaat dengan keterbatasan lahan menggunakan sedikit air, mengurangi polusi dan ekonomis. Adapun bentuk produk yang akan dihasilkan berupa tanaman ataupun sayuran yang memiliki kualitas baik karena tanpa menggunakan zat kimi

Penentuan Harga Jual Produk Hasil Keterampilan Handycraft dalam Meningkatkan Industri Kreatif untuk Kelompok PKK Kelurahan Balekambang Jakarta Timur

Kegiatan Pengabdian Masyarakat ini bertujuan untuk memberikan pelatihan keterampilan pembuatan handycrafts dan penentuan harga jual produk dalam meningkatkan industri kreatif pada kelompok PKK RW 03 dan RW 04  Keurahan Balekambang Kecamatan Kramat Jati Jakarta Timur. Target rencana kegiatan ini adalah salah satu dari Tri Dharma Perguruan Tinggi yaitu Pengabdian Kepada Masyarakat. Metode yang digunakan oleh Tim Dosen Universitas Indraprasta PGRI dalam kegiatan pengabdian masyarakat ini adalah dengan memberikan pelatihan pembuatan kerajinan tangan dengan menggunakan barang bekas berupa kain perca tile dan aplikasi kain pita kepada 30 (tiga puluh) ibu-ibu yang tergabung dalam kelompok PKK  di Rw. 03 dan Rw. 04 Condet Balekambang, Kramat Jati, Jakarta Timur. Adapun bentuk produk yang akan dihasilkan berupa bross bunga kuncup dan mekar, bando, dan hiasan jilbab dengan memanfaatkan limbah berupa kain perca tile dan pita. Kata kunci: kain perca, kerajinan tangan, harga jua

The contributions of fronts, lows and thunderstorms to southern Australian rainfall

This is the final version. Available from the publisher via the DOI in this record.The correction to this article is available in ORE at http://hdl.handle.net/10871/126081A systematic analysis of the main weather types influencing southern Australian rainfall is presented for the period 1979–2015. This incorporates two multi-method datasets of cold fronts and low pressure systems, which indicate the more robust fronts and lows as distinguished from the weaker and less impactful events that are often indicated only by a single method. The front and low pressure system datasets are then combined with a dataset of environmental conditions associated with thunderstorms, as well as datasets of warm fronts and high pressure systems. The results demonstrate that these weather types collectively account for about 86% of days and more than 98% of rainfall in Australia south of 25° S. We also show how the key rain-bearing weather systems vary throughout the year and for different regions, with the co-occurrence of simultaneous lows, fronts and thunderstorm conditions particularly important during the spring and summer months in southeast Australia

An objective global climatology of polar lows based on reanalysis data

Here an objective global climatology of polar lows has been developed. In order to obtain objective detection criteria the efficacy of several parameters for separating polar lows from other cyclones has been investigated. This parameter efficacy has been compared for polar lows subjectively identified by experts and for all kind of extra-tropical cyclones. The comparison is based on the ERA-Interim reanalysis from 1979 - 2016 and the higher resolution Arctic System Reanalysis from 2000 - 2012. The parameters found to be the most effective at separating polar lows from all other kinds of synoptic and meso-scale cyclones were the difference between the mean sea-level pressure of the low and its surroundings, the difference in the potential temperature between the sea surface and the 500 hPa level, and the tropopause wind poleward of the system. Other parameters often used for distinguishing, such as the 10m wind speed and the temperature difference between the sea surface and the 700 hPa level were found to be less effective. Investigation of the climatologies reveals that PLs occur in all maritime basins at high latitudes, but with high density in the vicinity of the sea-ice edge and coastal zones. The regions showing the highest degree of polar-low activity are the Denmark Strait and the Nordic Seas. Especially the most intense polar lows occur in these two regions. In the North Atlantic and Pacific the main polar-low season ranges from November to March. In the Southern Hemisphere polar lows are mainly detected between 50 - 65'S from April to October, indicating that this hemisphere compared to its northern counterpart has a two months longer, but less intense, polar-low season. No significant hemispheric long-term trends are observed, although some regions, such as the Denmark Strait and the Nordic Sea experience significant downward and upward trends in polar lows, respectively, over the last decades. For intense polar lows a significant decaying trend has been observed for the northern hemisphere

Coherent evolution of potential vorticity anomalies associated with deep moist convection

Potential Vorticity (PV) elegantly describes synoptic- and planetary-scale dynamics, but it has received less attention on smaller scales. On the convective scale PV is characterised by dipoles associated with convective cells. We show that the PV dipoles are consistent and associated with statistically significant flow anomalies. Our hypothesis is that there is a coherent evolution of the PV dipoles. This hypothesis is tested by tracking convective cells in the nonhydrostatic COSMO-DE Numerical Weather Prediction (NWP) model during nine severe weather events. The 3135 convective cells used in this study are representative of deep moist convection over western Europe in the COSMO-DE model. Composites of the evolution of convective cells are made, and differences between “normal” and intense cells are discussed. Even when averaging over 3135 cells during nine cases, a clear horizontal PV dipole pattern can be seen with associated flow anomalies. Compared to normal cells, intense cells (identified using PV, precipitation rate or vertical velocity) have a more monopole morphology, which resembles supercells. The consistency of the PV dipoles implies that PV is also a useful diagnostic on the convective-weather scale

Are greenhouse gas signals of Northern Hemisphere winter extra-tropical cyclone activity dependent on the identification and tracking algorithm?

For Northern Hemisphere extra-tropical cyclone activity, the dependency of a potential anthropogenic climate change signal on the identification method applied is analysed. This study investigates the impact of the used algorithm on the changing signal, not the robustness of the climate change signal itself. Using one single transient AOGCM simulation as standard input for eleven state-of-the-art identification methods, the patterns of model simulated present day climatologies are found to be close to those computed from re-analysis, independent of the method applied. Although differences in the total number of cyclones identified exist, the climate change signals (IPCC SRES A1B) in the model run considered are largely similar between methods for all cyclones. Taking into account all tracks, decreasing numbers are found in the Mediterranean, the Arctic in the Barents and Greenland Seas, the mid-latitude Pacific and North America. Changing patterns are even more similar, if only the most severe systems are considered: the methods reveal a coherent statistically significant increase in frequency over the eastern North Atlantic and North Pacific. We found that the differences between the methods considered are largely due to the different role of weaker systems in the specific methods