This study aims to determine how the accounting application of Income Tax (PPH) Article 22 on the Import of Goods at PT. Indika Tirta Mandiri, is it in accordance with the applicable tax laws. This research is a descriptive qualitative research, the research data obtained by direct observation (observation) interviews at the company that became the object of research, then analyzed and further processed. From the results of the study it can be concluded that the calculation and deposit of Article 22 Income Tax (Pph) at PT Indika Tirta Mandiri is in accordance with the applicable Tax Law and PT. Indika Tirta Mandiri has carried out accounting in accordance with PSAK.
{"title":"Analisis Akuntansi Pajak Penghasilan (PPh) Pasal 22 Atas Impor Barang Pada PT Indika Tirta Mandiri","authors":"Nita Mustika","doi":"10.55336/jpb.v3i1.44","DOIUrl":"https://doi.org/10.55336/jpb.v3i1.44","url":null,"abstract":"This study aims to determine how the accounting application of Income Tax (PPH) Article 22 on the Import of Goods at PT. Indika Tirta Mandiri, is it in accordance with the applicable tax laws. This research is a descriptive qualitative research, the research data obtained by direct observation (observation) interviews at the company that became the object of research, then analyzed and further processed. From the results of the study it can be concluded that the calculation and deposit of Article 22 Income Tax (Pph) at PT Indika Tirta Mandiri is in accordance with the applicable Tax Law and PT. Indika Tirta Mandiri has carried out accounting in accordance with PSAK.","PeriodicalId":441444,"journal":{"name":"Journal of Tax and Business","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116056473","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of Gross Profit Margin, Net Profit Margin and Cash Turnover on Return On Investment in Manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The source of data in this study is secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The data collection technique for this research is data accessed through the website www.idx.co.id. The results of this study indicate that partially based on the T test gross profit margin, net profit margin and cash turnover have a positive and significant effect on return on investment. Simultaneously based on the F test gross profit margin, net profit margin and cash turnover simultaneously affect the return on investment. Based on the results of the analysis of the correlation coefficient and the coefficient of determination shows that the relationship between gross profit margin, net profit margin, cash turnover and return on investment is very strong and most of the return on investment is influenced by the three independent variables.
{"title":"Analisa Gross Profit Margin, Net Profit Margin dan Perputaran Kas Terhadap Return on Investment pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015 – 2019","authors":"Pradhana Jayasukmana, Danang Djoko Susilo","doi":"10.55336/jpb.v3i1.45","DOIUrl":"https://doi.org/10.55336/jpb.v3i1.45","url":null,"abstract":"This study aims to examine the effect of Gross Profit Margin, Net Profit Margin and Cash Turnover on Return On Investment in Manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The source of data in this study is secondary data in the form of financial statements of manufacturing companies listed on the Indonesia Stock Exchange. The data collection technique for this research is data accessed through the website www.idx.co.id. The results of this study indicate that partially based on the T test gross profit margin, net profit margin and cash turnover have a positive and significant effect on return on investment. Simultaneously based on the F test gross profit margin, net profit margin and cash turnover simultaneously affect the return on investment. Based on the results of the analysis of the correlation coefficient and the coefficient of determination shows that the relationship between gross profit margin, net profit margin, cash turnover and return on investment is very strong and most of the return on investment is influenced by the three independent variables.","PeriodicalId":441444,"journal":{"name":"Journal of Tax and Business","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117242716","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The spread of the digital economy brings about many benefits, for example in terms of growth, employment and well-being more generally. These challenges extend well beyond domestic and international tax policy and touch upon areas such as international privacy law and data protection, as well as accounting and regulation, a strategic tax policy perspective, the uptake of digital technologies may potentially constrain the options available to policymakers in relation to the overall tax mix. Technological innovation and the growth of the Internet have profoundly affected trade relations, production processes and products, and the organization of companies. The digital economy is characterized by several key elements, such as the massive expansion of intangible assets; intensive use of data (especially personal data), and widespread adoption of multi-faceted business models that exploit the value externalities of free assets. As the digital economy brings us into new territory, is fair taxation fiction or reality? Although overcoming the numerous ch a l l en g es will be a difficult task for policy makers , fair taxation of the digital e c o n o m y is a reality. A prerequisite to making real sustainable change is enthusiastic country commitment and international cooperation. Asia and the Pacific region need to pull together and push forward the necessary reforms, innovate tax structures and administration, and continue to learn from each other’s experiences. Other key enablers include a coherent strategy and strong evidence-based communication and knowledge.
{"title":"Digital Services Tax: Challenge of International Cooperation For Harmonization","authors":"M. Sidik","doi":"10.55336/jpb.v3i1.46","DOIUrl":"https://doi.org/10.55336/jpb.v3i1.46","url":null,"abstract":"The spread of the digital economy brings about many benefits, for example in terms of growth, employment and well-being more generally. These challenges extend well beyond domestic and international tax policy and touch upon areas such as international privacy law and data protection, as well as accounting and regulation, a strategic tax policy perspective, the uptake of digital technologies may potentially constrain the options available to policymakers in relation to the overall tax mix. Technological innovation and the growth of the Internet have profoundly affected trade relations, production processes and products, and the organization of companies. The digital economy is characterized by several key elements, such as the massive expansion of intangible assets; intensive use of data (especially personal data), and widespread adoption of multi-faceted business models that exploit the value externalities of free assets. As the digital economy brings us into new territory, is fair taxation fiction or reality? Although overcoming the numerous ch a l l en g es will be a difficult task for policy makers , fair taxation of the digital e c o n o m y is a reality. A prerequisite to making real sustainable change is enthusiastic country commitment and international cooperation. Asia and the Pacific region need to pull together and push forward the necessary reforms, innovate tax structures and administration, and continue to learn from each other’s experiences. Other key enablers include a coherent strategy and strong evidence-based communication and knowledge.","PeriodicalId":441444,"journal":{"name":"Journal of Tax and Business","volume":"116 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120953167","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Indonesia has come a long way in the last decade to improve its tax system in terms of both revenue generation and administrative efficiency. However, tax revenues are still low at 4,444 due to growing infrastructure spending and the need for social protection. With the exception of the natural resources sector, the best way to increase tax revenues is to expand the tax base and improve tax administration, rather than changing the size of taxes that appear more or less in line with international practice. Possible steps to expand the tax base include accepting more self-employed people in the tax system, targeting employer benefits and benefits, and reducing VAT exemptions. increase. Similarly, broad investment credit is not an ominous way to increase investment incentives over selective tax exemptions. The government plans to promote integration into the tax system in the long run, but the introduction of simplified tax systems to SMEs and SMEs is restricted by the government. Since 2002, tax administration has improved, internal control systems have improved, and administrative decision transparency has improved. New tax audits due to compliance risks in the resource sector, especially in income tax mining, could further improve the management system. This means that Indonesia now has access to international financial markets and a diverse portfolio of resources.
{"title":"A Little View of The Indonesian Tax System","authors":"G. Gunadi","doi":"10.55336/jpb.v3i1.17","DOIUrl":"https://doi.org/10.55336/jpb.v3i1.17","url":null,"abstract":"Indonesia has come a long way in the last decade to improve its tax system in terms of both revenue generation and administrative efficiency. However, tax revenues are still low at 4,444 due to growing infrastructure spending and the need for social protection. With the exception of the natural resources sector, the best way to increase tax revenues is to expand the tax base and improve tax administration, rather than changing the size of taxes that appear more or less in line with international practice. Possible steps to expand the tax base include accepting more self-employed people in the tax system, targeting employer benefits and benefits, and reducing VAT exemptions. increase. Similarly, broad investment credit is not an ominous way to increase investment incentives over selective tax exemptions. The government plans to promote integration into the tax system in the long run, but the introduction of simplified tax systems to SMEs and SMEs is restricted by the government. Since 2002, tax administration has improved, internal control systems have improved, and administrative decision transparency has improved. New tax audits due to compliance risks in the resource sector, especially in income tax mining, could further improve the management system. This means that Indonesia now has access to international financial markets and a diverse portfolio of resources.","PeriodicalId":441444,"journal":{"name":"Journal of Tax and Business","volume":"21 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123530066","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In PSAK No. 1 concerning the preparation of financial statements, the financial statements can then assess the size of the company's performance. As a basis for making business decisions, one of which is company profits. Therefore, company managers want to increase reported earnings for shareholders and external users of financial statements. This is called earnings management practice. This study aims to analyze the effect of deferred tax expense on earnings management, determine the amount of deferred tax expense and corporate earnings management. The data used in this study comes from audited financial statements at PT. Matahari Department Store, Tbk which are listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses a non-probability sampling technique, by means of saturated sampling. The data analysis used in this research is linear regression analysis, classical assumption test, t-test, f-test, and coefficient of determination. The results of this study indicate that deferred tax expense has no significant effect on earnings management with a coefficient of determination of 34.4%. Deferred tax expense cannot detect any earnings management at PT. Matahari Dept. Store,Tbk. As well as the magnitude of negative earnings management because the net profit per year is greater than cash inflows from operational activities.
在PSAK No. 1中，关于财务报表的编制，财务报表可以评估公司业绩的规模。作为商业决策的基础，其中之一就是公司利润。因此，公司管理者希望为股东和财务报表的外部使用者增加报告的收益。这就是所谓的盈余管理实践。本研究旨在分析递延税项费用对盈余管理的影响，确定递延税项费用的数额和企业盈余管理。本研究中使用的数据来自2015-2019年期间在印度尼西亚证券交易所上市的PT. Matahari Department Store, Tbk经审计的财务报表。本研究采用饱和抽样的非概率抽样技术。本研究使用的数据分析方法为线性回归分析、经典假设检验、t检验、f检验和决定系数。研究结果表明，递延所得税费用对盈余管理的影响不显著，决定系数为34.4%。递延税项费用无法发现PT. Matahari Dept. Store,Tbk的任何盈余管理。以及负盈余管理的幅度，因为每年的净利润大于经营活动的现金流入。
{"title":"The Effect Of Deferred Tax Expense On Earnings Management","authors":"Hasan Rachmany, T-Johari S. A. Tajudin","doi":"10.55336/jpb.v3i1.40","DOIUrl":"https://doi.org/10.55336/jpb.v3i1.40","url":null,"abstract":"In PSAK No. 1 concerning the preparation of financial statements, the financial statements can then assess the size of the company's performance. As a basis for making business decisions, one of which is company profits. Therefore, company managers want to increase reported earnings for shareholders and external users of financial statements. This is called earnings management practice. This study aims to analyze the effect of deferred tax expense on earnings management, determine the amount of deferred tax expense and corporate earnings management. The data used in this study comes from audited financial statements at PT. Matahari Department Store, Tbk which are listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses a non-probability sampling technique, by means of saturated sampling. The data analysis used in this research is linear regression analysis, classical assumption test, t-test, f-test, and coefficient of determination. The results of this study indicate that deferred tax expense has no significant effect on earnings management with a coefficient of determination of 34.4%. Deferred tax expense cannot detect any earnings management at PT. Matahari Dept. Store,Tbk. As well as the magnitude of negative earnings management because the net profit per year is greater than cash inflows from operational activities.","PeriodicalId":441444,"journal":{"name":"Journal of Tax and Business","volume":"7 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121158050","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tujuan penelitian ini adalah untuk menguji pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Objek penelitian menggunakan 18 perusahaan Bank Konvensional yang Terdaftar di Bursa Efek Indonesia (BEI) yang telah memenuhi kriteria dan kelengkapan data. Teknik pengambilan sampel menggunakan metode Purposive Sampling. Data yang digunakan dalam penelitian ini adalah data sekunder. Menggunakan laporan keuangan perusahaan Bank Konvensional yang Terdaftar di Bursa Efek Indonesia selama periode 2017-2019. Metode penelitian menggunakan analisis regresi linier. Hasil penelitian menunjukkan perencanaan pajak berpengaruh negatif signifikan dan beban pajak tangguhan berpengaruh positif signifikan terhadap manajemen laba.
{"title":"Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan Terhadap Manajemen Laba","authors":"Lucy Devitasari","doi":"10.55336/jpb.v3i1.41","DOIUrl":"https://doi.org/10.55336/jpb.v3i1.41","url":null,"abstract":"Tujuan penelitian ini adalah untuk menguji pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Objek penelitian menggunakan 18 perusahaan Bank Konvensional yang Terdaftar di Bursa Efek Indonesia (BEI) yang telah memenuhi kriteria dan kelengkapan data. Teknik pengambilan sampel menggunakan metode Purposive Sampling. Data yang digunakan dalam penelitian ini adalah data sekunder. Menggunakan laporan keuangan perusahaan Bank Konvensional yang Terdaftar di Bursa Efek Indonesia selama periode 2017-2019. Metode penelitian menggunakan analisis regresi linier. Hasil penelitian menunjukkan perencanaan pajak berpengaruh negatif signifikan dan beban pajak tangguhan berpengaruh positif signifikan terhadap manajemen laba.","PeriodicalId":441444,"journal":{"name":"Journal of Tax and Business","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127455328","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the effect of the implementation of the e-Filing system on the level of taxpayer compliance at KPP Pratama Bekasi Barat. The research data was obtained through questionnaires or questionnaires (primary data) which were distributed to taxpayers who use e-Filing at KPP Pratama Bekasi Barat with incidental sampling method. The population of this research is the taxpayers of e-Filing users who are registered at KPP Pratama Bekasi Barat. The sample used in this study were 108 respondents. The questionnaire was tested for validity and reliability testing before the study. Classical assumption test used includes normality test, heteroscedasticity test, autocorrelation test. Hypothesis test using simple linear regression test with determination coefficient test and partial test or t test. The results of this study indicate that (1) the implementation of the e-Filing tax system at KPP Pratama Bekasi Barat has been going well. This is evidenced through descriptive statistical analysis where the results of the trend of the variable application of the e-Filing system show a fairly high trend of 104 respondents from 108 or 96% of the observation data stating their satisfaction with the implementation of the e-Filing system. (2) the level of taxpayer compliance at the Tax Office Pratama Bekasi Barat has been very good, this is evidenced by the results of descriptive analysis which shows the tendency of the taxpayer compliance variable to be very high at 102 respondents from 108 respondents or 94%. (3) the application of the e-Filing system has a positive effect on the level of taxpayer compliance at KPP Pratama Beksi Barat this is evidenced by a simple linear regression analysis that obtained an R2 value of 0.296, which can be interpreted that the magnitude of the effect of the application of the e-Filing system has an effect of 29 ,6%. The results of the statistical t test resulted in a significance value smaller than the level of significant value, namely 0.000 < 0.05.
{"title":"Pengaruh Penerapan E-Filing Terhadap Tingkat Kepatuhan Wajib Pajak","authors":"Suwandono Suwandono, Imam Zaenudin, Rofiq Noorman Haryadi","doi":"10.55336/jpb.v3i1.42","DOIUrl":"https://doi.org/10.55336/jpb.v3i1.42","url":null,"abstract":"This study aims to determine the effect of the implementation of the e-Filing system on the level of taxpayer compliance at KPP Pratama Bekasi Barat. The research data was obtained through questionnaires or questionnaires (primary data) which were distributed to taxpayers who use e-Filing at KPP Pratama Bekasi Barat with incidental sampling method. The population of this research is the taxpayers of e-Filing users who are registered at KPP Pratama Bekasi Barat. The sample used in this study were 108 respondents. The questionnaire was tested for validity and reliability testing before the study. Classical assumption test used includes normality test, heteroscedasticity test, autocorrelation test. Hypothesis test using simple linear regression test with determination coefficient test and partial test or t test. The results of this study indicate that (1) the implementation of the e-Filing tax system at KPP Pratama Bekasi Barat has been going well. This is evidenced through descriptive statistical analysis where the results of the trend of the variable application of the e-Filing system show a fairly high trend of 104 respondents from 108 or 96% of the observation data stating their satisfaction with the implementation of the e-Filing system. (2) the level of taxpayer compliance at the Tax Office Pratama Bekasi Barat has been very good, this is evidenced by the results of descriptive analysis which shows the tendency of the taxpayer compliance variable to be very high at 102 respondents from 108 respondents or 94%. (3) the application of the e-Filing system has a positive effect on the level of taxpayer compliance at KPP Pratama Beksi Barat this is evidenced by a simple linear regression analysis that obtained an R2 value of 0.296, which can be interpreted that the magnitude of the effect of the application of the e-Filing system has an effect of 29 ,6%. The results of the statistical t test resulted in a significance value smaller than the level of significant value, namely 0.000 < 0.05.","PeriodicalId":441444,"journal":{"name":"Journal of Tax and Business","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133377340","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Peranan MNE dalam perdagangan dunia makin meningkat secara drstis dari waktu ke waktu. Sengketa pajak khususnya terkait transfer pricing antara otoritas pajak dan MNEs menjadi issue international. Solusi sengketa ini memerlukan keseimbangan kepentingan antara MNEs dan otoritas pajak. Pertumbuhan MNEs menyajikan masalah perpajakan yang semakin kompleks baik bagi otoritas pajak maupun MNEs itu sendiri karena ketentuan perpajakan antar negara bervariasi. Isu-isu ini muncul terutama dari kesulitan praktis, baik bagi MNEs dan otoritas pajak, dalam menentukan penghasilan dan pengeluaran perusahaan atau bentuk usaha tetap yang merupakan bagian dari grup MNE yang harus diperhitungkan dalam yurisdiksi masing-masing negara, terutama kegiatan group MNE yang terintegrasi. Transfer pricing, untuk tujuan pajak, adalah harga transaksi antar perusahaan yang terjadi antara bisnis afiliasi. Proses transfer pricing menentukan jumlah penghasilan yang diperoleh masing-masing pihak dari transaksi tersebut. Wajib pajak dan otoritas perpajakan fokus secara eksklusif pada transaksi pihak terkait, yang disebut transaksi terkendali, dan tidak berdampak langsung pada transaksi pihak independen, yang disebut transaksi tidak terkendali. Transaksi, dalam konteks ini, ditentukan secara luas, dan mencakup penjualan, lisensi, leasing, layanan, dan bunga. Otoritas pajak perlu memusatkan perhatian yang lebih besar pada instrumen keuangan perdagangan global oleh kelompok MNEs. Indonesia telah memformulasikan ketentuan terkait transfer pricing sejak 1984 ketika digulirkannya reformasi perpajakan yang pertama. Namun pedoman teknis untuk menilai pemenuhan prinsip arm's length yang akan dilaksanakan oleh pemeriksa pajak baru dirumuskan pada tahun 2010 dan diberlakukan secara efektif pada tahun 2011 dan periode berikutnya terakhir melalui UU No 11/2020 dan RUU KUP 2021. Terdapat berbagai tantangan dalam pengimplementasian ketentuan transfer pricing yang ada saat ini, terutama terkait atas pembayaran penggunaan intangible, pembatasan pembayaran (bunga debt-to-equity ratio), pembayaran intragroup services yang pada dasarnya sudah diatur dalam ketentuan teknis transfer pricing dan pemeriksaan terkait harga jual dan harga beli atas intra-group trading pada dasarnya telah diatur dalam ketentuan domestik Indonesia. Selain itu, dalam pengujian transfer pricing, terdapat sengketa yang cukup besar yang diakibatkan oleh permasalahan teknis seperti (i) pemilihan metode pengujian transfer pricing (ii) pemilihan data pembanding (iii) proses audit yang tidak tepat. Seiring dengan berkembangnya lembaga keuangan lintas batas, kekhawatiran mengenai transfer pricing dan BEPS diperkirakan akan meningkat. Oleh karena itu sangat penting bahwa otoritas perpajakan Indonesia untuk memprioritaskan perekrutan personel terampil untuk mengatasi kompleksitas yang ditimbulkan oleh perdagangan global instrumen keuangan oleh kelompok MNE.
{"title":"Transfer Pricing and Taxation Dispute Resolution","authors":"M. Sidik","doi":"10.55336/jpb.v2i2.33","DOIUrl":"https://doi.org/10.55336/jpb.v2i2.33","url":null,"abstract":"Peranan MNE dalam perdagangan dunia makin meningkat secara drstis dari waktu ke waktu. Sengketa pajak khususnya terkait transfer pricing antara otoritas pajak dan MNEs menjadi issue international. Solusi sengketa ini memerlukan keseimbangan kepentingan antara MNEs dan otoritas pajak. Pertumbuhan MNEs menyajikan masalah perpajakan yang semakin kompleks baik bagi otoritas pajak maupun MNEs itu sendiri karena ketentuan perpajakan antar negara bervariasi. Isu-isu ini muncul terutama dari kesulitan praktis, baik bagi MNEs dan otoritas pajak, dalam menentukan penghasilan dan pengeluaran perusahaan atau bentuk usaha tetap yang merupakan bagian dari grup MNE yang harus diperhitungkan dalam yurisdiksi masing-masing negara, terutama kegiatan group MNE yang terintegrasi. Transfer pricing, untuk tujuan pajak, adalah harga transaksi antar perusahaan yang terjadi antara bisnis afiliasi. Proses transfer pricing menentukan jumlah penghasilan yang diperoleh masing-masing pihak dari transaksi tersebut. Wajib pajak dan otoritas perpajakan fokus secara eksklusif pada transaksi pihak terkait, yang disebut transaksi terkendali, dan tidak berdampak langsung pada transaksi pihak independen, yang disebut transaksi tidak terkendali. Transaksi, dalam konteks ini, ditentukan secara luas, dan mencakup penjualan, lisensi, leasing, layanan, dan bunga. Otoritas pajak perlu memusatkan perhatian yang lebih besar pada instrumen keuangan perdagangan global oleh kelompok MNEs. Indonesia telah memformulasikan ketentuan terkait transfer pricing sejak 1984 ketika digulirkannya reformasi perpajakan yang pertama. Namun pedoman teknis untuk menilai pemenuhan prinsip arm's length yang akan dilaksanakan oleh pemeriksa pajak baru dirumuskan pada tahun 2010 dan diberlakukan secara efektif pada tahun 2011 dan periode berikutnya terakhir melalui UU No 11/2020 dan RUU KUP 2021. Terdapat berbagai tantangan dalam pengimplementasian ketentuan transfer pricing yang ada saat ini, terutama terkait atas pembayaran penggunaan intangible, pembatasan pembayaran (bunga debt-to-equity ratio), pembayaran intragroup services yang pada dasarnya sudah diatur dalam ketentuan teknis transfer pricing dan pemeriksaan terkait harga jual dan harga beli atas intra-group trading pada dasarnya telah diatur dalam ketentuan domestik Indonesia. Selain itu, dalam pengujian transfer pricing, terdapat sengketa yang cukup besar yang diakibatkan oleh permasalahan teknis seperti (i) pemilihan metode pengujian transfer pricing (ii) pemilihan data pembanding (iii) proses audit yang tidak tepat. Seiring dengan berkembangnya lembaga keuangan lintas batas, kekhawatiran mengenai transfer pricing dan BEPS diperkirakan akan meningkat. Oleh karena itu sangat penting bahwa otoritas perpajakan Indonesia untuk memprioritaskan perekrutan personel terampil untuk mengatasi kompleksitas yang ditimbulkan oleh perdagangan global instrumen keuangan oleh kelompok MNE.","PeriodicalId":441444,"journal":{"name":"Journal of Tax and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115378240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Dewi Raraswati Dayaningrum, Hasan Rachmany, E. Eliza
Transfer pricing merupakan isu sensitif dalam dunia bisnis dan ekonomi global, khususnya perpajakan. Kegiatan transfer pricing yang dilakukan oleh perusahaan multinasional mempengaruhi tingkat penerimaan pajak negara, baik secara langsung maupun tidak langsung. Tujuan dari penelitian yang dilakukan oleh penulis adalah untuk mengetahui kesesuaian metode harga transfer terhadap perhitungan PPh Terutang terkait transaksi transfer pricing. Penelitian ini dilakukan di salah satu perusahaan yang bergerak di bidang jasa & konsultan teknologi informasi di Indonesia. Dari hasil penelitian dapat disimpulkan bahwa dalam hal penggunaan metode harga transfer, sesuai dengan prinsip kewajaran. Namun terkait dengan penerapan metode transfer price tidak memenuhi praktik penerapan umum sesuai Pedoman OECD, yang menyebabkan penghitungan PPh Terutang Wajib Pajak Badan tidak sesuai dengan transaksi transfer pricing.
{"title":"Evaluation of Arm’s Lenght Principle and Transfer Pricing Method on the Application of Income Tax Payable (Case Study of PT. ABC)","authors":"Dewi Raraswati Dayaningrum, Hasan Rachmany, E. Eliza","doi":"10.55336/jpb.v2i2.32","DOIUrl":"https://doi.org/10.55336/jpb.v2i2.32","url":null,"abstract":"Transfer pricing merupakan isu sensitif dalam dunia bisnis dan ekonomi global, khususnya perpajakan. Kegiatan transfer pricing yang dilakukan oleh perusahaan multinasional mempengaruhi tingkat penerimaan pajak negara, baik secara langsung maupun tidak langsung. Tujuan dari penelitian yang dilakukan oleh penulis adalah untuk mengetahui kesesuaian metode harga transfer terhadap perhitungan PPh Terutang terkait transaksi transfer pricing. Penelitian ini dilakukan di salah satu perusahaan yang bergerak di bidang jasa & konsultan teknologi informasi di Indonesia. Dari hasil penelitian dapat disimpulkan bahwa dalam hal penggunaan metode harga transfer, sesuai dengan prinsip kewajaran. Namun terkait dengan penerapan metode transfer price tidak memenuhi praktik penerapan umum sesuai Pedoman OECD, yang menyebabkan penghitungan PPh Terutang Wajib Pajak Badan tidak sesuai dengan transaksi transfer pricing.","PeriodicalId":441444,"journal":{"name":"Journal of Tax and Business","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115571297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This paper discussed a real case arising from the audit of a namely permanent establishment (PE) CHE operated by a CHE Ltd an enterprise residing in The People Republic of China (China).Having regular business of construction in Indonesia, this PE mantains a place of managementin Jakarta from where her businesses are managed. In 2018 this PE has finished a one-year construction project which was obtained under subcontract with an Indonesian company,namely, PT RDP at the costs of Rp 4,5 Trilyun (T). PT RDP concluded the main contract fromanother Indonesian State Owned Enterprise at the cost of Rp 5T. As this PE has alreadymaintaining a local place of management in this country, CHE PE may be called a aset-type PE‘(Gunadi, 1992, Taxation of Inbound Investment in Indonesia, APTIRC)). Most of the construtionmaterials, i.e., at least 60% of the total project costs, were imported by PT RDP from CHE Ltd (the PE‘s Head Office). This was done by Indonesian resident ompany under the import fees of 5%, as this company may claim the import facilities in respect of taxations.
{"title":"The Profits Directly or Indirectly Attributed to a Permanent Establishment","authors":"G. Gunadi","doi":"10.55336/jpb.v2i1.19","DOIUrl":"https://doi.org/10.55336/jpb.v2i1.19","url":null,"abstract":"This paper discussed a real case arising from the audit of a namely permanent establishment (PE) CHE operated by a CHE Ltd an enterprise residing in The People Republic of China (China).Having regular business of construction in Indonesia, this PE mantains a place of managementin Jakarta from where her businesses are managed. In 2018 this PE has finished a one-year construction project which was obtained under subcontract with an Indonesian company,namely, PT RDP at the costs of Rp 4,5 Trilyun (T). PT RDP concluded the main contract fromanother Indonesian State Owned Enterprise at the cost of Rp 5T. As this PE has alreadymaintaining a local place of management in this country, CHE PE may be called a aset-type PE‘(Gunadi, 1992, Taxation of Inbound Investment in Indonesia, APTIRC)). Most of the construtionmaterials, i.e., at least 60% of the total project costs, were imported by PT RDP from CHE Ltd (the PE‘s Head Office). This was done by Indonesian resident ompany under the import fees of 5%, as this company may claim the import facilities in respect of taxations.","PeriodicalId":441444,"journal":{"name":"Journal of Tax and Business","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130360717","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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