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All Journal JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) Jurnal Ekonomi Akuntansiku
Budiasih Widiastuti
Politeknik Keuangan Negara STAN
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Tinjauan Perpajakan atas Transaksi Pemanfaatan Musik pada Lembaga Manajemen Kolektif Fafa Zawawi; Budiasih Widiastuti
Jurnal Ekonomi Akuntansi dan Manajemen Vol 20 No 1 (2021)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v20i1.19629

Abstract

Music is a work of intellectual property and art that can become a national potential that must be protected. As technology develops, bush communities are close to music in their daily lives for entertainment, industry, commercial and education. And also makes music or songs more quickly known in the ears of listeners thereby increasing its utilization. The creator or owner of the right to use the music has the right attached to it to get compensation for the use of copyright and / or related rights or commonly known as royalties. The creator or right owner must be a member of the Collective Management Institute (LMK) to be able to obtain economic rights in the form of royalties so that only LMK, the representative of the creator or right owner, collect and distribute royalties. LMK as a non-profit entity receives income in the form of fees or commissions for the total income received from the beneficiaries. Of course, income from the use of music has been deducted by income tax article 23 and can be used as a tax credit with annual income tax payable. The question arises as to who exactly the income is attributed to and who is entitled to the tax credit, as well as how the taxation aspects of the distribution of royalties to the creator or right holder so that in an effort to support effective tax administration and on the basis of justice. Keywords: Royalty Income Tax, Collective Management Institute, Music Utilization
Pengaruh Penerapan Insentif PPh Final UMKM DTP dan Pemahaman Perpajakan Terhadap Kepatuhan WP UMKM Di KPP Pratama Surabaya Sukomanunggal Ery Nurwijayanti; Budiasih Widiastuti
JEMAP Vol 4, No 2: Oktober 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i2.3420

Abstract

This study aims to determine the effect of the application of the Micro, Small and Medium Enterprises (MSME) Final PPh incentives borne by the government and the understanding of MSME taxpayers' taxation on MSME taxpayer compliance at KPP Pratama Surabaya Sukomanunggal. The research method used is a quantitative method. Sampling was based on purposive sampling method with 100 respondents. Data collection was done by using a questionnaire. The data obtained were processed using Statistical Product and Service Solutions (SPSS) 25. The results showed that the implementation of MSME Final PPh incentives was borne by the government and the understanding of MSME taxpayers' taxation had an effect on MSME taxpayer compliance.
Insentif Pajak Penghasilan Final UMKM Ditanggung Pemerintah Di Masa Pandemi Covid-19 Kemas Fahmi Hamzah; Budiasih Widiastuti
Akuntansiku Vol 2 No 1 (2023)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/akuntansiku.v2i1.332

Abstract

The purpose of this study is to explore the implementation of the Final Income Tax Government-borne for SMEs incentives, socialization strategies, and obstacles during its implementation at KPP Pratama Palembang Ilir Barat. The research method used is qualitative with exploratory studies. Data collection is carried out using library and field research methods in the form of interviews. The steps taken start from data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that presenting the Final Income Tax Government-borne for SMEs incentives at KPP Pratama Palembang Ilir Barat is in accordance with the relevant laws and regulations. In increasing the participation of taxpayers in this program, the socialization strategies carried out are holding tax webinars, conducting tax campaigns on official social media, utilizing employees to participate in campaigns, and conducting tax campaigns using print media. During the implementation of this policy, several obstacles are encountered. These obstacles include: Taxpayers' understanding of tax incentives is still low, obstacles during socialization through webinars, obstacles in reporting realization, and obstacles in the ManDOR application. The novelty of this research is examining the implementation of Regulation No. 23/2018 when tax incentives are given during the COVID-19 pandemic.
IMPLEMENTATION OF CARBON TAX IN INDONESIA FROM A CARBON TAX DESIGN PERSPECTIVE Vissia Dewi Haptari; Budiasih Widiastuti
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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Abstract

Carbon emissions encompass all aspects of the economic and social fabric of society, thereby creating negative externalities for the public, necessitating government intervention. Various efforts have been made to curb carbon emissions, including the imposition of a carbon tax. The implementation of a carbon tax in Indonesia is inseparable from the regulations outlined in the Harmonization of Tax Regulation Law, which includes the roadmap for carbon taxation and carbon market development. Policies and plans for the implementation of a carbon tax require comprehensive planning from various determinants, namely factors in implementation, the object of the carbon tax, the sectors subject to it, subjects, rates, collection mechanisms, the timing of carbon tax imposition, reduced emission impacts, and revenue potential determination. The phased implementation strategy of carbon tax policies, building a coalition that supports such policies, precise management of carbon tax revenue, and combining carbon tax policies with other climate-related policies can be a solution for the government to address challenges in the carbon tax policy implementation process.
Co-Authors Ery Nurwijayanti Fafa Zawawi Kemas Fahmi Hamzah Vissia Dewi Haptari