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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Digital Business Management Jurnal Pajak dan Keuangan Negara (PKN)
Waidatin Nur Azizah
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

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THE INCOME TAX FROM EXCESS OF VAT ON THE SALE OF USED MOTOR VEHICLES Waidatin Nur Azizah
Jurnal Pajak dan Keuangan Negara (PKN) Vol. 2 No. 2 (2021): Jurnal Pajak dan Keuangan Negara Volume II Nomor 2 Tahun 2021
Publisher : Politeknik Keuangan Negara STAN

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Abstract

Sales of used motor vehicles in Indonesia are subject to Value Added Tax (VAT) of 10% of the selling price and are charged to consumers. Value-Added Taxes collected when delivering to consumers are called output taxes. According to PMK Number 79 of 2010, Taxable Entrepreneurs (PKP) who sell retail used motor vehicles credit and input tax of 90% of the output tax. Therefore, PKP remits the payable VAT to the state treasury at 1% of the selling price. As a result, there is a more difference of 9% of the selling price paid by consumers and not deposited in the national treasury. According to research, this 9% excess is income for entrepreneurs and may be subject to income tax. However, no regulations are governing further regarding the taxation of this excess. The purpose of this study is to determine the potential income tax on the excess of VAT on the sale of motorcycles and used car retail. The research method used is descriptive qualitative using primary data and secondary data. Primary data is obtained directly from data sources, namely in-depth interviews with practitioners and academics in taxation at the Fiscal Policy Agency and the Directorate General of Taxation. The results of this study are that there is considerable potential regarding aspects of income tax on the excess of VAT on retail sales of used motorcycles and cars
EFFECT OF IHSG, MONEY ALLOCATED, AND IMPORT VALUE ON VAT RECEIPT IN INDONESIA Wijaya, Suparna; Utari Ayu Surinawa; Waidatin Nur Azizah
Dinasti International Journal of Management Science Vol. 1 No. 4 (2020): Dinasti International Journal of Management Science (March - April 2020)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i4.203

Abstract

Value Added Tax has a role that is quite large in state revenue. And the Composite Stock Price Index (IHSG) is a reflection of stock performance or good financial performance. If financial performance is good, sales and VAT will increase. Money supply reflects level of domestic consumption, if money supply rises, level of consumption increases, VAT will growth. Import value is a reflection of the import itself. If imports increase, the supply of goods from abroad to the country increases. If supply increases, consumption also increase, so VAT will grow. The purpose of this study was to examine the effect of IHSG, Money Supply, and Import Value on VAT receipts. The research method used is quantitative. The results showed that IHSG did not affect VAT receipts. Whereas Money Supply and Import Value have a significant influence on VAT receipts. However, IHSG, Money Supply, and Import Value simultaneously influence VAT revenue.
POTENTIAL ANALYSIS AND SUPERVISION OF VAT ON THE UTILIZATION OF DIGITAL CONTENTS (CASE STUDY: STEAM PLATFORM) Wijaya, Suparna; Naufal Nur Setyo; Waidatin Nur Azizah
Dinasti International Journal of Digital Business Management Vol. 1 No. 3 (2020): Dinasti International Journal of Digital Business Management (April - May 2020)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v1i3.238

Abstract

Steam is a world-class company for marketing applications and games. The imposition of VAT on steam has become an interesting thing because there has not been a Permanent Establishment in Indonesia till now. The purpose of this study is to describe the VAT funding before and after the establishment of PE on Steam, the constraints of imposing VAT on Steam, and the steps that the Government can take regarding Steam. The research method used is descriptive qualitative. The results of this study prove that when Steam does not have PE in Indonesia, Steam consumers in Indonesia are required to make their VAT for the use of digital content provided by Steam. However, if BUT already exists for Steam, Steam will become a Taxable Entrepreneur (PKP), which is obliged to collect VAT on the delivery of intangible taxable goods or services provided. This certainly makes it difficult in terms of supervision because it is very difficult for the Directorate General of Taxes to supervise anyone, what is the Taxpayer Identification Number.
Co-Authors Naufal Nur Setyo Utari Ayu Surinawa