Journal of Tax and Business

A TAX REVIEW ATAS PEMOTONGAN DAN PEMUNGUTAN PAJAK PENGHASILAN JASA PERHOTELAN SEBAGAI PEMICU PENGGALIAN POTENSI PAJAK

Taufik Kurachman — Thu, 04 Nov 2021 00:00:00 +0700

The development of the world of tourism in Indonesia has shown significant development, although it had decreased along with the COVID-19 pandemic that hit Indonesia in the first quarter of 2020, but slowly the development of Indonesian tourism began to experience a quite encouraging increase. The development of tourism will have an impact on hotel occupancy rates as one of the tourism supporting facilities. The potential for tax revenue through hotel services is not only related to Income Tax on the net profit of its business, but there is a lot of potential that can be extracted from withholding tax. By using library research methods with references to several sources and experience in traveling both official and personal, it can be found that there is a lot of potential that can be explored starting from PPh Article 21, PPh Article 22, PPh Article 23 and PPh Article 4 paragraph (2). Potential Withholding and Collection from the hotel services must be continuously monitored because the nature of these activities is more internal and personal.

The Evaluation of Arm’s Lenght Principle and Transfer Pricing Method on the Application of Income Tax Payable (Case Study of PT. ABC)

Dewi Raraswati Dayaningrum, Hasan Rachmany, Eliza — Thu, 04 Nov 2021 00:00:00 +0700

Transfer pricing is a sensitive issue in the business world and the global economy, expecially taxation. Transfer pricing activities carried out by multinational companies affect the level of state tax revenues, either directly or indirectly. The purpose of the research conducted by the author is to determine the suitability of the transfer price method to the calculation of Income Tax Payable related to transfer pricing transaction. The research was conducted in one of companies engaged in information technology services & consultants in Indonesia. From the results of study, it can be concluded that in terms of the use of the transfer price method, in accordance with the arm's length principle. However, in relation to the application of the transfer price method, it does not meet the general application practices according to the OECD Guidelines, which causes the calculation of Income Tax Payable by Corporate Taxpayers to be inconsistent with regard to transfer pricing transactions.

Transfer Pricing and Taxation Dispute Resolution

Machfud — Thu, 04 Nov 2021 00:00:00 +0700

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.

Tax Review Aspek Perpajakan atas Pengalihan Hak Tanah dan Bangunan dengan mekanisme Perjanjian Nominee

Muhammad Taufiq Budiarto — Thu, 04 Nov 2021 00:00:00 +0700

Nowdays, many companies and non residents who want to invest in Indonesia. One of business capitals which foreign investors should have is a land. The principle of Indonesian agrarian law is nationallity, which means only Indonesian have right to own of the land. The existing agrarians law make the foreigner fall into a nomine agreement have a right to have a land. The method which is used in this paper is normative juridical which examines the normative aspects of legislation, especially the provisions on taxation and the Basic Agrarian Law Act. This paper will illustrate investment practices through nominee agreements. The purpose of this paper is to discuss whether the practice of nominee agreements is indicative of tax avoidance or tax evasion . It has fulfilled the meaning of criminal acts in the field of taxation which is known from its criminal elements in the form element of subject – elemen of actions, elemen of Effects and elemen of Errors. One of the issues which is discussed in this paper is the act of buying land in the tourist areas, specifically in Bali and Lombok. There are a lot of numbers in schemes which are occurred. It will be known as the actual Beneficial Owner income recipient, and also the tax aspects which must be collected from the scheme.

ANALISIS ATAS PELAKSANAAN PENGENAAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI DI MASA PANDEMI COVID-19 PADA PT. SMART

Katarina Ekoliawati Sinaga, Ichsan Thoha, Eliza — Thu, 04 Nov 2021 00:00:00 +0700

One of the largest and very potential sources of state revenue to finance the administration of government comes from taxes. Taxation in which there is a VAT element is likewise a part of the government's fiscal policy due to the fact one type of tax imposed through the government is value-added Tax (VAT). This research outline objectives to find out whether the calculation of deposit and reporting of PT SMART value-added tax is according to the provisions of the tax laws. Are there any barriers within the implementation of value-added tax collection, and how are the efforts made by using the corporation to overcome these barriers. This research was conducted using the descriptive analysis method which is an observation of the object of the interview with informants relating to investigating issues and literature studies.

Asas Pemungutan Pajak Dalam Pajak Penghasilan Transaksi Saham di Bursa

Bangkit Cahyono — Thu, 04 Nov 2021 00:00:00 +0700

Tax collection ideally can meet the principle of tax collection as submitted by Adam Smith is the principle of equality, certainty principle, the principle of convinience of payment, and the principle of effeciency. Income tax imposed on income is additional economic capability received or obtained Taxpayer. While the provisions on the collection of Income Tax on the Sale of Stock Transactions in the Stock Exchange shall be final and calculated with a certain percentage multiplied by the amount of transactions. It is interesting to be analyzed on the application of the four tax collection principles according to Adam Smith against the provision of Income Tax on the sale of shares transaction in Indonesia Stock Exchange (IDX). The results of the analysis show that the four principles of equality tax collection are not met while the other three principles are met. Given the tax function (budgetair) provisions on the collection of Income Tax on transactions on stock sales in the Stock Exchange still needs to be maintained.