矛盾处理阶段立法编号46年2013

Puan Indri Hazimah Indri Hazimah, Ferry Irawan
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引用次数: 1

摘要

摘要本研究试图阐述2013年第46号政府条例(PP 46/2013)与2008年第36号法律(所得税法)第4条第1款在解决税基问题上的矛盾。此外,它还从PP 46/2013的所得税法角度描述了所得税模拟。本研究采用文献综述法和田野调查法进行设计。我们收集和分析法律、教科书和期刊中的数据,以获得与所讨论的案件相关的适当框架。此外,我们还进行了访谈,以寻找文献中找不到的实践经验。对相关官员进行了深度访谈。结果表明,基于PP 46/2013,使用总收入来计算税基非常适合法规的目标,以简化和支持纳税人履行纳税义务。另一方面,尽管收入不符合所得税法的定义,但每增加一项经济能力,该规定并不违反一般规则。之所以会出现这种情况,是因为《所得税法》第17条第7款和第4条第2款(a)项允许对某些收入征收最终所得税。关键词:税基,收入,总收入,PP 46/2013
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KONTRADIKSI DASAR PENGENAAN PAJAK PERATURAN PEMERINTAH NOMOR 46 TAHUN 2013
AbstractThis research tries to elaborate the contradiction between Government Regulation number 46 of 2013 (PP 46/2013) and Article 4 paragraph 1 Law number 36 of 2008 (Income Tax Law) in addressing tax base. Also, it describes income tax simulation from PP 46/2013 an Income Tax Law perspective. This research is designed by applying literature review and field study method. We collect and analysis data throughout laws, text-books, and journals to obtain a a suitable framework related to the case discussed. Furthermore, we also conduct interview to find practical experience that cannot be found in literatures. A deep-interview is applied to the relevant officials. The result shows that usage of gross revenue to calculate tax base based on PP 46/2013 is quite suitable with the objective of the regulation, to simplify and support tax payers in fulfilling their tax-obligation. On the other hand, although the revenue is not appropriate with the definition of Income tax law, every additional economic capability, the provision is not against general rules. This is occurred because Article 17 paragraph 7 and Article 4 paragraph 2 letter (a) Income Tax Law allow certain income will be imposed by final income tax. Keyword:  Tax Base, Income, Gross Revenue, PP 46/2013
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来源期刊
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审稿时长
12 weeks
期刊最新文献
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