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Christine Christine
Bina Nusantara University
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Journal : Jurnal Riset Akuntansi dan Keuangan

 1 
Aspek Perpajakan Perguruan Tinggi Negeri Badan Hukum (PTNBH) di Indonesia Hamid, Mey Lina; Christine, Christine
Jurnal Riset Akuntansi dan Keuangan Vol 7, No 3 (2019): Jurnal Riset Akuntansi dan Keuangan. Desember 2019 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v7i3.17553

Abstract

Abstract. In connection with the issuance of the Director-General of Tax Circular Number SE-34/PJ /2017 with the PTNBH financial management pattern. Therefore, this study will examine the problem in the imposition of tax provisions on PTNBH and analyzing taxation provisions abroad by comparing current regulations in Indonesia. The approach taken in this study is a qualitative approach with a descriptive design. The results of this study indicate in implementing taxation provisions after the issuance of SE 34 2017, which affects the imposition of Corporate Income Tax and imposition of VAT, it has also not maximized good governance in terms of financial integration. The rules for foreign countries are related to education services, and so far, the regulations that exist in Tridharma Indonesia universities are exempt from taxes. Besides, the Directorate General of Taxes needs to consider making a special policy for PTNBH to avoid uncertainty about tax provisions that are consistent with the tax must be based on the principle of certainty. Keywords. Corporate Income Tax;  State Universities with Legal Entit; VAT. Abstrak. Sehubungan dengan terbitnya Surat Edaran Direktur Jenderal Pajak Nomor SE-34/PJ/2017 dengan pola pengelolaan keuangan PTNBH. Oleh karena itu penelitian ini akan meneliti mengenai permasalahan dalam pengenaan ketentuan perpajakan pada lima PTNBH serta menganalisis ketentuan perpajakan di luar negeri dengan membandingkan peraturan yang berlaku saat ini di Indonesia. Pendekatan yang dilakukan dalam penelitian ini adalah pendekatan kualitatif dengan desain deskriptif. Hasil penelitian tesis ini menunjukan bahwa permasalahan dalam penerapan ketentuan perpajakan setelah diterbitkannya SE 34 Tahun 2017 yang berdampak pada pengenaan PPh Badan dan PPN serta belum maksimalnya tata kelola yang baik dalam hal integrasi keuangan. Aturan di beberapa luar negeri mengecualikan pajak terkait jasa pendidikan dan sejauh ini peraturan yang ada di Indonesia juga melakukan hal yang sama hanya saja tidak semua kegiatan Tridharma Perguruan Tinggi dikecualikan dari pajak. Selain itu, Direktorat Jenderal Pajak perlu mepertimbangkan pembuatan kebijakan khusus untuk PTNBH untuk menghindari ketidakpastian atas ketentuan pajak yang berlaku agar sejalan dengan asas pemungutan pajak bahwa pemungutan pajak harus didasari oleh asas certainty. 
Co-Authors Agustin Dwi Syalfina Al Faruq, Muhammad Ariq Albar, Husnul Fuad Andri Irfan Rifai Ardhiawan, Nicolas Raditya Azmi Harahap, Taufiq Beby Karina Fawzeea Sembiring Beraya, Fransiska Millenia A L B Christanto, Henoch Juli Darius Andana Haris Dessy Agustiany Dian Tauriana, Dian Djaja, Benny Drastyana, Serlly Frida Ellen Fanny Fanny Fitri, Geyzka Syalwa Gema Florencia, Carla Fransiska Fransiska Govanny, Jocelyn Listo Gunardi Gunardi Hamdi, Tasrif Hamid, Mey Lina Hananta, Juninho Yudistira Handayani, Susanty Hanum Sasmita Hiuredhy, Davin Kurnia Hutasoit, Apren Halomoan I Gede Agus Widyadana I Nyoman Sutapa Incharisma, Maria Jamhari Jamhari Jeanny Pragantha Jimmy, So Yohanes Kartika, Ria Chandra Kristiawanto, Kristiawanto Kusumatriawan, Ardhiel Junico A Linda Santioso Luh Putu Ratna Sundari Masyfufah, Lilis Muchtaridi Muchtaridi Muda Situmorang, Iskandar Mustafa Nizwan Zukhri Novianti, Siti Nudji, Bambang Nur Aini Nuryanah, Siti Pangestuti, Patricia Aurelia U Patricia, Rachael Pebriani, Fathia Politon, Fellysca Politon, Fellysca V. M. Prihartanti, Niken Grah Prio Utomo Putri, Ahir Diana Respito, Andi Saputra, Darman Simbolon, Angelita Rogabe T Situmorang, Syafrizal Helmi Sri Hartini Stephen Aprius Sutresno, Stephen Aprius Sunuh, Herlina Sutha, Diah Wijayanti Syafrizal Helmi Situmorang Tabita, Skolastika Gadis Teepapal, Tanawat Tiadoraria br. Ginting, Litka Ulya Firza, Syafira Wahyuni, Titin Widiastiani, Nindry Sulistya Yovie Ernanda yusbardini, yusbardini Zainumi, Cut Meliza Zulkifli, Nathratul Ayeshah Binti