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All Journal JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Ilomata International Journal of Tax and Accounting Jurnal Ilmu Administrasi Publik

Chairil Anwar Pohan

Institut Ilmu Sosial dan Manajemen STIAMI

Author-ID : 2432777

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Published : 18 Documents Claim Missing Document

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Mereview Basis Pemajakan Perusahaan Pelayaran Nasional Berdasarkan “Deemed Profit” atas Penghasilan dari Usaha Angkutan Laut Chairil Anwar Pohan
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 8, No 2: september 2016
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Since Legislative Assembly approved Law No. 7 of 1983 on Income Tax, as last amended by the Law No. 36 of 2008 (so there are four time changes, namely by the Law No. 7 of 1991, then No. 10 of 1994, furthermore No. 17 of 2000 and the last No. 36 of 2008), but the base of the domestic and overseas shipping company taxation which apply Special Calculation Norm of Net Income (deemed profit) for the national and overseas shipping companies taxpayers with the application of Article 15 of the Income Tax (Final Tax) did not change either in the tax rates and the tax bases, whereas the corporate tax rate (Article 17 paragraph 1) has changed from the Law No. 7 of 1983 with progressive rates levying at the rate of 10% -35% with the last change to a flat rate of 25% in the Law No. 36 of 2008. Similarly, the Tax Base used appear to have been unreasonable to overseas shipping Net Income amounted to 6%. Tax Base which reflects the rate of return the company is used as a base taxation income tax shipping company seems too low, compared with the rate of profit (net profit after tax) obtained by shipping companies at home and abroad. These conditions certainly result in low tax revenue from the shipping sector, and on the other aspects of the fulfillment of tax fairness rules also disrupted due to the shipping company suffered a loss nonetheless pay a final tax (VAT Article 15).

Evaluasi Pemajakan Atas Nilai Tambah dalam Biaya Angkutan Laut dan Udara (Freight) Kargo pada Perusahaan Freight Forwarding di Indonesia Chairil Anwar Pohan; Pebriana Arimbhi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 9, No 2: september 2017
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Enactment of the application of the tax base in the form of Other Values for Freight Charges has become a smart "breakthrough" of the basic principles and tax characteristics contained in the VAT and VAT mechanism, and this policy is considered "successful" raised a complicated issue contained in the aspect fiscal (theoretical concept to aiming the difference in freight) when in fact there is no urgency or complicated issue from the fiscal aspect that requires to "other value" the freight charges for the calculation/imposition of VAT on freight charges in the delivery transaction of Freight Forwarding Services. Although taxpayers make a "breakthrough" of taxation on freight that has been considered "untaxable" beforehand, but on the other side, it is unfortunately the concept of taxation based on Regulation Finance Minister no. 38 / PMK.011 / 2013 on amendment to Regulation of the Minister of Finance no. 75 / PMK.03 / 2010 concerning other Values may cause losses for state revenues, because the VAT mechanism is disrupted due to theoretical concept of the tax base has not effectively being aiming. From the point of view of revenue productivity principle, the concept raises a new problem that really does not need to happen because basically the realization of the transactions of freight differences that can be "captured" from commercial bookkeeping held based on the applicable Financial Accounting Standard is an indication of the creation of an added value that become the object of VAT imposition. The application of the tax base in the form of Other Values for Freight Charges has "damaged" the value of the basic principles and tax characteristics contained in the VAT and VAT mechanism by means of to "other value" such freight charges for VAT calculation/imposition of VAT on freight charges in delivery transactions of Freight Forwarding Services (JPT / FF).

Co-Authors Abriyaldi Abriyaldi Agus Subagiyo Ahmad Junaidi Aji Suryono Anti Endah Lestari Clara Clarita Depi Jaenudin Fathiyah Choirunnisa Fauziah Dwi Kartika I Gusti Nyoman Sumaardiyasa Inggit Puspita Wardani Notika Rahmi Notika Rahmi Pebriana Arimbhi Putri Ayu Lestari Sari Narulita Sunarmin Sunarmin Sunarti Sunarti Tirza Aditya Triska Siallagan

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