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All Journal Infestasi Jurnal Pajak Indonesia (Indonesian Tax Review)
Charoline Cheisviyanny
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Economics, Econometrics & Finance

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ANALISIS PELAKSANAAN FUNGSI BENDAHARA PEMERINTAH DAERAH SEBAGAI PEMUNGUT PPN DAN PPh PASAL 22 DI PROVINSI SUMATERA BARAT (Studi Kasus pada CV LPM, distributor motor roda tiga) Charoline Cheisviyanny
InFestasi Vol 11, No 1 (2015): JUNI
Publisher : Universitas Trunojoyo Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21107/infestasi.v11i1.1120

Abstract

Abstract This research aimed to analyze the implementation of government treasurers’ role as the collectors of withholding tax (VAT and income tax 22). The object of the research was CV LPM, a distributor of tricycle motor in West Sumatera area, which often makes transactions with government. The research was a descriptive qualitative research which was held by analyzing the related documents and interviewing with finance and accounting division and marketing division. The result showed that there were some government treasurers which have not implemented their roles as the collectors of withholding tax. The constraints faced by the company were time constraint, administration constraint, and the problem of calculating the VAT base. It suggested : (1) for government treasurers, to implement their role strict to the rule, (2) for tax authority, to monitor the implementation of withholding system including the calculation of VAT base in vehicle trading, (3) for company, to understand the rule, and (4) for further research, to do the analysis from government and the procurement division’s point of view.
Memulihkan Penerimaan Pajak Pasca Pandemi Covid-19 Charoline Cheisviyanny
JURNAL PAJAK INDONESIA Vol 4 No 1 (2020): Dinamika Kebijakan Perpajakan Indonesia
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/jpi.v4i1.821

Abstract

This research aims to offer some solutions to recover tax revenue pasca Covid-19 pandemy. This research is an explorative research with a quantitative approach. The data used was the annual reports of companies listed in BEI. This research used purposive sampling method to select samples and got 219 samples for 2017 and 217 samples for 2018. The proposed suggestions in recovering tax revenue are: (1) optimalization of withholding tax mechanism, (2) final tax imposition for non SMEs, and (3) reduction of tax audit and tax dispute. These suggestions need further dan depth review before implemented.
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