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All Journal Jurnal Ilmiah Edunomika (JIE) Transekonomika : Akuntansi, Bisnis dan Keuangan
Shafina, Evelyne
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Intellectual Property Rights and Royalties in Franchise Business Taxation Shafina, Evelyne; Ameliyaningsih, Tri; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.832

Abstract

Intellectual Property Rights (IPR) are rights that are born from human thought, producing useful products or processes. IPR gives the right to obtain economic benefits from creativity. This study aims to understand the concept of IPR and royalty in franchise business tax, with a normative juridical approach and literature analysis to review the applicable rules. In the franchise business, royalties, engineering services, and business income are the objects of Income Tax. IPR protection includes trademark, patent, and copyright rights. Franchise taxes on royalties help regulate Indonesian legal entities according to Tax Law Number 7 of 2008. The law specifies conditions and tax rates for different businesses. Corporate taxpayers face a 25% tax rate, while domestic corporations on the stock exchange with at least 40% shares traded pay 20%. Companies with a gross turnover under Rp4,800,000,000 pay a 1% tax rate.
Review of Tax Coverage in Digital Insurance Companies PT XYZ Case Study Ameliyaningsih, Tri; Shafina, Evelyne; Pahala, Indra; Wahono, Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 1 (2025): January 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i1.833

Abstract

The rapid growth of digital insurance companies, such as PT XYZ, presents new challenges in taxation due to the technology-based nature of their operations. This research aims to examine the application of tax policies, specifically Corporate Income Tax (CIT), Value Added Tax (VAT), and Income Tax Article 21 (ITA 21) at PT XYZ. This research uses a qualitative approach with a case study method, which collects data through interviews with company management and analyzes secondary data, including financial statements and tax documents. The results showed a gap between the prevailing tax policy and the operational reality of digital insurance companies, especially in digital revenue recognition and the application of VAT on insurance products sold online. PT XYZ faces challenges in reconciling salary costs due to the company's policy of capitalizing employee compensation. This study concludes that tax regulations need to be adjusted to better suit the characteristics of the digital insurance business. The results suggest that regulators should consider revising tax policies to address these challenges, in order to achieve tax efficiency without sacrificing compliance.
LITERATURE REVIEW: THE INFLUENCE OF DETERMINANTS OF MSME TAX COMPLIANCE Mulyo, Sadono; Shafina, Evelyne; Purba, Ayuwinarti; Pahala, Indra; Wahono, Puji
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.13455

Abstract

Tax compliance in Micro, Small, and Medium Enterprises (MSMEs) is crucial in strengthening state revenue and creating a conducive business environment. This study employs a literature review method to explore the factors influencing tax compliance in MSMEs, referring to various previous studies conducted in the same domain. The analysis results state that several factors, including economic aspects, knowledge, awareness, trust, policies, social aspects, and technology, have a significant influence. These findings indicate that policy, knowledge, and economic factors play a crucial role in determining the level of tax compliance in MSMEs. Therefore, the recommended recommendations include improving the effectiveness of tax law enforcement, simplifying the payment process, intensifying education programs, and providing incentives to tax-compliant MSMEs.
Co-Authors Ameliyaningsih, Tri Indra Pahala Mulyo, Sadono Purba, Ayuwinarti Wahono, Puji