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KEBIJAKAN INSENTIF PAJAK PENGHASILAN BAGI UMKM DI DIY: REALISASI DAN RELEVANSINYA DENGAN PRINSIP KESAMAAN DALAM PERPAJAKAN Hasan, Dahliana; Nugroho, Adrianto Dwi
Jurnal Kajian Ekonomi dan Keuangan Vol 14, No 2 (2010)
Publisher : Badan kebijakan Fiskal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31685/kek.v14i2.65

The tax incentive indirectly provided for micro, small and medium enterprises as laid down in Article 31E of the Income Tax Act is indicated of being discriminative, as the incentive will only be provided for Resident Corporate Taxpayer. Moreover, the policy is also considered ineffective, as many micro, small, and medium enterprises in Indonesia are roughly consisted of Individual Taxpayers. Therefore, there is a need for conducting a further study on the policy and perhaps formulating a better tax incentive policy for micro, small and medium enterprises in the future.This research aims at analyzing and providing an elaborative description on whether or not the tax incentive laid down in Article 31E of the Income Tax Act has violated the principle of equality in taxation, in which taxpayers being in the same circumstances shall be treated the same, and taxpayers not being in the same circumstances shall not be treated the same. Moreover, the research also aims at reviewing the implementation of the policy in Yogyakarta, Bantu!, and Sleman regencies within the 2009 Fiscal year. Based on the results of the above research, this research will attempt at formulating a better tax incentive policy for micro, small and medium enterprises in the future.The results show that even though the policy specifically targeted at Resident Corporate Taxpayers, it nevertheless upholds the principle of equality in taxation. Moreover, the implementation of the policy in three regencies in D1 Yogyakarta Province may not be evaluated yet, as the 2009 Fiscal Year has not ended, and taxpayers would only have to submit their tax files on April 2010 at the latest Lastly, in the future, the Government and the House of Representatives shall be able to formulate a better tax incentive policy for micro, small and medium enterprises by, among others, targeting the policy at such enterprises carried on by Resident or Nonresident Individual Taxpayers.

The Salad Days of the EU Digital Service Tax Nugroho, Adrianto Dwi
Indonesian Comparative Law Review Vol 1, No 2: June 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.1208

Responding to a series of aggressive tax planning allegedly committed by multinational corporations running their businesses on digital platforms, states have drafted laws that would enable them to impose additional taxes on such corporations. In the EU, the proposal for a Council Directive on the Digital Services Tax (DST) projects for a 3% tax chargeable on the revenues generated by corporations surpassing a certain threshold of global and EU yearly revenues. The initial plan is to tax these corporations with respect to their online placement of advertising, enabling of online marketplaces, and sales of collected user data. While the EU organs are still undergoing the due legislative processes on the proposal, two flaws of the DST may be argued, namely that it conflates features of direct taxes (i.e. income tax) with that of indirect taxes (i.e. value added tax); and that it embeds covert discriminatory measures against certain multinational corporations. The maturation of the DST depends on the formulation of sound legal principles and ingenious concept which would hallmark a DST regime from the corporate income tax one.

STUDI KOMPARATIF PEMBAYARAN ZAKAT PERNIAGAAN DAN PEMUNGUTAN PAJAK PENGHASILAN ORANG PRIBADI ATAS LABA USAHA DI INDONESIA Adrianto Dwi Nugroho; khotibul umam
Al Qalam Vol 30 No 1 (2013): January - April 2013
Publisher : Center for Research and Community Service of UIN Sultan Maulana Hasanuddin Banten-Serang City-Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1387.029 KB)

This research aims at identifying similarities and differences between commercial zakat and Income Tax on business profits, particularly within their legal norms in Indonesia. Moreover, this research also aims at exploring the possibility of deducting commercial zakat paid by an individual businessman from his Individual Income Tax, particularly that on the portion of the amount of business profits he earned in one fiscal year. This research was a normative-empirical research, in which it focused on analyzing secondary data, namely the enforced legislations on income tax and zakat, literatures, articles, and other sources related to the issue. In order to be able to obtain information regarding the enforcements of such legislations, a field research was also conducted through interviews conducted at our informants being experts and practicioners in the field of taxation and zakat. The research found out that there are similarities between the two types of levies, namely: a) both levies do not possess direct compensation to their payers; b) both levies possess thresholds for them to be compulsory; c) both levies are calculated using the self assessment system. Meanwhile, there are also differences between those levies, particularly with regards to: a) authorities to regulate and/ or collect; b) methods of calculation; c) beneficiaries of payment; d) parties in charge of collection or receipt; and e) earmarking system. Based on those proportions, the researchers uphold that commercial zakat paid by a muzakki may be utilized as tax credits when calculating his Individual Income Tax, so that double levies may be avoided. kaywords: commercial zakat, Income Tax, Individual Income Tax,Tax Credit.

THE APPLICATION OF SIMPLICITY CONCEPT OF TAXATION ON FINAL INCOME TAX REGIME IN INDONESIA Adrianto Dwi Nugroho
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 26, No 3 (2014)
Publisher : Fakultas Hukum Universitas Gadjah Mada

The Final Withholding Tax (hereinafter, FWHT) requires certain taxable income to be taxed in accordance with special rules that differ from the calculation of income taxes in general, and thus, disregarding the payer’s ability to pay. One concept upheld in justifying FWHT is simplicity. However, the concept has not been defined clearly in FWHT regime in Indonesia. The study shows that conceptually, there are two definitions of simplicity in understanding its manifestation in FWHT regime in Indonesia. However, these definitions have deviated from the Pay As You Earn (PAYE) concept, which provides basis for any withholding system in taxation. Pajak Penghasilan (selanjutnya, PPh) Final menghendaki objek PPh tertentu dipungut pajaknya berdasarkan penghitungan yang berbeda dengan penghitungan PPh umum, sehingga tidak dihitung menurut kemampuan membayar dari Wajib Pajak tersebut. Salah satu konsep yang dapat menjustifikasi penyimpangan tersebut adalah kesederhanaan dalam pemungutan pajak. Namun demikian, konsep ini tidak memiliki pemaknaan yang jelas dalam pemungutan PPh Final di Indonesia. Hasil penelitian menunjukkan bahwa secara konseptual terdapat beberapa pemaknaan konsep kesederhanaan yang dapat digunakan dalam memahami rezim PPh Final di Indonesia. Namun demikian, makna konsep kesederhanaan ini menyimpang dari konsep Pay As You Earn, yang mendasari rezim PPh Pemotongan, termasuk yang bersifat final.

MEKANISME PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (STUDI KASUS D.I. YOGYAKARTA) Mailinda Eka Yuniza; Adrianto Dwi Nugroho
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 25, No 2 (2013)
Publisher : Fakultas Hukum Universitas Gadjah Mada

The Regional Budget Implementation Accountability (PPAPBD) mechanism is a part of the regional financing management process applicable subsequent to the formulation of draft APBD, approval ofthe draft APBD by the Regional House of Representatives, validation by the Central Government,enactment of draft APBD to be APBD, and implementation of APBD. In a normative manner, the PPAPBDmechanism is a series of supervisory procedures performed by budget-supervisory institutions, amongothers include the Board of Financial Audit (BPK), the Ministry for Domestic Affairs, and the RegionalHouse of Representatives. Within the field of administrative law, the PPAPBD mechanism is a form of administrative supervision performed in order to establish good governance in accordance with the General Principles of Good Governance (AUPB). Mekanisme Pertanggungjawaban Pelaksanaan APBD (PPAPBD) merupakan bagian dari proses pengelolaan keuangan daerah setelah proses penyusunan Rancangan APBD, persetujuan RAPBD oleh DPRD, pengesahan APBD oleh Pemerintah Pusat, penetapan menjadi APBD, dan pelaksanaanAPBD selesai dilakukan. Secara normatif, mekanisme PPAPBD merupakan suatu rangkaian prosedurpengawasan yang dilakukan oleh instansi-instansi yang memiliki fungsi pengawasan anggaran, antaralain Badan Pemeriksa Keuangan (BPK), Kementerian Dalam Negeri, dan Dewan Perwakilan RakyatDaerah (DPRD). Dalam konteks hukum administrasi negara, mekanisme PPAPBD merupakan bentukpengawasan demi terwujudnya pemerintahan yang baik sesuai dengan antara lain Asas-Asas UmumPemerintahan yang Baik (AUPB).

PENGATURAN PAJAK DAERAH DI PROVINSI DAERAH ISTIMEWA YOGYAKARTA DAN KOTA YOGYAKARTA Adrianto Dwi Nugroho; Mailinda Eka Yuniza
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 24, No 1 (2012)
Publisher : Fakultas Hukum Universitas Gadjah Mada

The enactment of Act Nr. 28 of 2009 on Local Taxes and Local Levies would allegedly pose some juridical impact on local tax collection at the provincial and district/cities throughout Indonesia. The juridical impact would at least occur to local regulations governing local taxes, Regional Government Revenue and Expenditure (APBD), and the oversight of local regulation by the provincial and district/ city governments. This research is a normative-empirical research, which aims to analyse changes of local taxes law in Act Nr. 28 of 2009. This study offers an insight of the impact of this Act on local tax collection in the special province of Yogyakarta. Pemberlakuan UU No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah disinyalir akan menimbulkan beberapa dampak yuridis terhadap pemungutan pajak daerah di tingkat provinsi dan kabupaten/kota di seluruh Indonesia. Dampak yuridis tersebut setidaknya terjadi terhadap produk hukum daerah yang mengatur tentang pajak daerah, Anggaran Pendapatan dan Belanja Daerah (APBD), dan pengawasan produk hukum daerah oleh pemerintah provinsi dan pemerintah kabupaten/kota. Penelitian ini merupakan penelitian normatif-empiris, yang bertujuan menganalisis perubahan pengaturan tentang pajak daerah dalam UU No. 28 Tahun 2009, sehingga melalui penelitian ini terlihat dampak yuridis penegakan UU ini pada pengumpulan pajak lokal di Provinsi DIY.

Kedudukan Asas Efisiensi Pemungutan Pajak dalam Hukum Acara Perpajakan di Indonesia Adrianto Dwi Nugroho
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Edisi Khusus, November 2011
Publisher : Fakultas Hukum Universitas Gadjah Mada

Procedural tax legislations in Indonesia have been formulated as to ensure that the principle possesses supremacy above other principles, such as equality. However, in order to maintain integrity of the tax system, such legislations were also formulated as to provide flexibility for tax administrators in enforcing the most proper measure, administrative or criminal, in each case. Hukum acara perpajakan di Indonesia dirancang untuk memastikan prinsip kedaulatan berada di atas prinsip-prinsip yang lain, seperti kesetaraan. Namun, dalam rangka Menjaga penyatuan sistem perpajakan, produk legislasi juga telah dirumuskan untuk memberikan fleksibilitas kepada pemungut pajak dalam menegakkan hukum berdasarkan standar yang tepat, baik administratif maupun pidana pada setiap perkara perpajakan.

Anti-Avoidance Rules di Indonesia Pasca Amandemen UU Pajak Penghasilan Adrianto Dwi Nugroho
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 21, No 1 (2009)
Publisher : Fakultas Hukum Universitas Gadjah Mada

The fourth amendment to the Indonesian Income Tax Act (UU PPh) has inserted three new provisions encountering three newly-identified tax avoidance schemes. However, the previous regulations in respect of thin capitalization, CFC and interest stripping were not carefully be given attention and be made in conformity with their newest developments. As an illustration, the term “company” has never been defined in the Act. Instead, the Act introduces the same term in the conduit company rules. Another example involves the CFC rule which does not put additional provisions to define “control”. Another interesting development is the regulation of the International-hiring out of labor which instead of making it in conformity with the OECD MC, the rule empowers the country to increase the taxable income of an employee in respect of employment excercised abroad. This article attempts to demonstrate how the Indonesian anti-avoidance rules work out and prove how taxpayers may well, ironically, abuse those rules.

Pemanfaatan Penerimaan Negara Bukan Pajak di Bidang Kehutanan dalam Melestarikan Fungsi Lingkungan Wahyu Yun Santoso; Adrianto Dwi Nugroho
Mimbar Hukum - Fakultas Hukum Universitas Gadjah Mada Vol 21, No 3 (2009)
Publisher : Fakultas Hukum Universitas Gadjah Mada

Payment for environmental services through reforestation fund to maintain forest sustainability conforms with the effort to terminate deforestation. However, its effectivity is questionable as it is often used to finance other activities. This research aims to analyze non-tax state revenue from forestry field, specifically its relation to environmental protection efforts. Pembayaran jasa lingkungan melalui dana reboisasi untuk mempertahankan produktivitas hutan sejalan dengan upaya merehabilitasi hutan. Namun, efektivitas program ini dipertanyakan karena dana ini sering digunakan untuk membiayai aktivitas lain. Penelitian ini bertujuan untuk menganalisis penerimaan negara bukan pajak di bidang kehutanan, terutama hubungannya dengan upaya perlindungan lingkungan.

The Salad Days of the EU Digital Service Tax Nugroho, Adrianto Dwi
Indonesian Comparative Law Review Vol 1, No 2 (2019)
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/iclr.1208

Responding to a series of aggressive tax planning allegedly committed by multinational corporations running their businesses on digital platforms, states have drafted laws that would enable them to impose additional taxes on such corporations. In the EU, the proposal for a Council Directive on the Digital Services Tax (DST) projects for a 3% tax chargeable on the revenues generated by corporations surpassing a certain threshold of global and EU yearly revenues. The initial plan is to tax these corporations with respect to their online placement of advertising, enabling of online marketplaces, and sales of collected user data. While the EU organs are still undergoing the due legislative processes on the proposal, two flaws of the DST may be argued, namely that it conflates features of direct taxes (i.e. income tax) with that of indirect taxes (i.e. value added tax); and that it embeds covert discriminatory measures against certain multinational corporations. The maturation of the DST depends on the formulation of sound legal principles and ingenious concept which would hallmark a DST regime from the corporate income tax one.

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