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Purwanto, Thesa Adi
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Implementation of Murabahah Transaction in Sharia Bank Case Study in Indonesia Purwanto, Thesa Adi
Journal of Strategic and Global Studies
Publisher : UI Scholars Hub

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Some sharia bank policies for the murabahah financing sector are still relatively the same as conventional bank policy. Though conventional bank policy is not appropriate to be applied to the operations of Islamic banks. This is not in line with the vision and mission of sharia banking that prioritizes the principles of partnership and justice so as to provide broader benefits to the real sector in accordance with the vision of Islamic banks. This research used qualitative approach, by means of literature study, which emphasize books as an object and field study with collecting data by interviewing and also using secondary data. As a result, there is evidence that most murabahah transactions are executed through the delegation scheme of authority (power / wakalah) to customers to purchase goods directly to suppliers, so the bank only provides financing funds for the purchase.
PERBANDINGAN PENGENAAN PBB SEKTOR PERDESAAN &PERKOTAAN DI PROVINSI DKI JAKARTA , BEKASI, & DEPOK BERDASARKAN SPPT PBB TAHUN 2014 & 2015 Arianty, Fitria; Purwanto, Thesa Adi
Jurnal Vokasi Indonesia Vol. 3, No. 1
Publisher : UI Scholars Hub

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Tax on Land and Building, Rural and Urban Sector based on the regional regulation may vary from one region to another. This is because the imposition authority of tax on land and building, rural and urban sectors were handed over to local governments. This study aimed to compare the land and building, Rural and Urban Sector tax policies in DKI Jakarta, Bekasi, Depok, based on SPPT 2014 and 2015. In analyzing the problems of the imposition tax on land and building, rural and urban sectors in DKI Jakarta, Bekasi, Depok, information obtained from interviews with tax authorities and field observations. The land and building, Rural and Urban Sector tax policies in DKI Jakarta, Bekasi, Depok different in terms of tax rates, determination the amount of NJOPTKP, as well as the amount of NJOP. The amount of NJOP in Jakarta is higher and more diverse than the amount of NJOP in Depok and Bekasi. Determination the amount of NJOP in Jakarta also set more frequently, which every year than in the city of Depok and Bekasi. This is because the value of land and buildings in Jakarta faster rise than in Depok and Bekasi.
SENGKETA PEMUNGUTAN PAJAK PERTAMBAHAN NILAI SEBAGAIDAMPAK PERBEDAAN PERSEPSI DALAM INTERPRETASI KRITERIA PENGUSAHA KENA PAJAK TERTENTU Purwanto, Thesa Adi; Wulan, Retno
Jurnal Vokasi Indonesia Vol. 7, No. 1
Publisher : UI Scholars Hub

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In carrying out the obligation to collect Value Added Tax (PPN), Taxpayers who carry out the business of selling used motor vehicles must first be designated as Taxable Entrepreneurs (PKP) by the provisions concerning entrepreneurs conducting certain business activities. Actually, this matter has been explained in the Minister of Finance Regulation Number 79 / PMK.03 / 2010 concerning Guidelines for Calculation of Input Tax Crediting for Taxable Entrepreneurs Who Perform Certain Business Activities, but in practice there are still many differences in perceptions between tax officers and Taxpayers in determining PKP category that can implement the input tax crediting guidelines. This study aims to describe differences in perceptions between tax officers and taxpayers who can lead to tax disputes accompanied by case examples. In this study, the approach used is a qualitative approach, with a type of descriptive research. Based on the case examples taken in the study, it can be concluded that differences in perceptions between tax officers and taxpayers occur because there are only phrases in the criteria for certain business activities contained in the regulations of the finance minister. The results of the study indicate that the Directorate General of Taxes has not provided clear criteria for business activities in the field of sale and purchase of used motor vehicles.
PERBANDINGAN KEBIJAKAN PAJAK PENGHASILAN ATAS UKM DI INDONESIA DENGAN NEGARA-NEGARA ANGGOTA OECD Kasim, Elsie Sylviana; Purwanto, Thesa Adi
Jurnal Vokasi Indonesia Vol. 2, No. 2
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Co-Authors Arianty, Fitria Kasim, Elsie Sylviana Retno Wulan